T-0.1 - Act respecting the Québec sales tax

Section 17.7 Disposition versions

1997-05-22

17.7. Subject to section 404, an individual is entitled to a rebate of tax paid under section 17 in respect of the bringing into Québec of a pleasure boat for the purpose of storing it during the winter where

(1)  the individual paid tax in respect of the bringing into Québec of the pleasure boat;

(2)  the pleasure boat is taken or shipped outside Québec within a reasonable period of time after the winter storage;

(3)  within four years after the date on which the pleasure boat was taken or shipped outside Québec, the individual files with the Minister an application, in prescribed form containing prescribed information, for a rebate of the tax; and

(4)  the application for a rebate is filed with proof establishing that the individual paid tax in respect of the pleasure boat and that the pleasure boat was shipped or taken outside Québec after the winter storage.

1997, c. 14, s. 332.