T-0.1 - Act respecting the Québec sales tax

Section 17.5 Disposition versions

1997-12-19

17.5. Subject to section 404, a person is entitled to a rebate of tax paid under section 17 in respect of the bringing into Québec of corporeal property from outside Canada where

(1)  the person paid tax in respect of the property acquired by the person on consignment, approval or other similar terms;

(2)  the property is, within 60 days after its release within the meaning of the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement) but before it is used or consumed otherwise than on a trial basis, shipped outside Québec by the person for the purpose of returning it to the supplier and is not damaged after its release and before its shipping; and

(3)  within two years after the day the tax was paid, the person files with the Minister an application, in prescribed form containing prescribed information, for a rebate of the tax.

1994, c. 22, s. 369; 1997, c. 85, s. 425.

1994-06-17

17.5. Subject to section 404, a person is entitled to a rebate of tax paid under section 17 in respect of the bringing into Québec of corporeal property from outside Canada where

(1)  the person paid tax in respect of the property acquired by the person on consignment, approval or other similar terms;

(2)  the property is, within 60 days after its release within the meaning of the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement) but before it is used or consumed otherwise than on a trial basis, shipped outside Québec by the person for the purpose of returning it to the supplier and is not damaged after its release and before its shipping; and

(3)  within four years after the tax was paid, the person files with the Minister an application, in prescribed form containing prescribed information, for a rebate of the tax.

1994, c. 22, s. 369.