T-0.1 - Act respecting the Québec sales tax

Section 193 Disposition versions

2023-03-15

193. For the purposes of this division,

“continuous freight movement” means the transportation of corporeal movable property by one or more carriers to a destination specified by the shipper of the property, where all freight transportation services supplied by the carriers are supplied as a consequence of instructions given by the shipper of the property;

“continuous journey” of an individual or a group of individuals means the set of all passenger transportation services provided to the individual or group

(1)  and for which a single ticket or voucher in respect of all the services is issued, or

(2)  where two or more tickets or vouchers are issued in respect of two or more legs of a single journey of the individual or group on which there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, and all the tickets or vouchers are issued by the same supplier or by two or more suppliers through one mandatary acting on behalf of all the suppliers where

(a)  all such tickets or vouchers are issued at the same time and evidence satisfactory to the Minister is maintained by the supplier or mandatary that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, or

(b)  the tickets or vouchers are issued at different times and evidence satisfactory to the Minister is submitted by the supplier or mandatary that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued;

“continuous outbound freight movement” means the transportation of corporeal movable property by one or more carriers from a place in Québec to a place outside Québec, or to another place in Québec from which the property is to be taken outside Québec, where, after the shipper of the property transfers possession of the property to a carrier and before the property is taken outside Québec, it is not, except to the extent that is reasonably necessary or incidental to its transportation, further processed, transformed or altered in Québec, other than, in the case of natural gas being transported by pipeline, to recover natural gas liquids or ethane from the gas at a straddle plant;

“destination”, in respect of a continuous freight movement of property, means a place specified by the shipper of the property where possession of the property is transferred to the person to whom the property is consigned or addressed by the shipper;

“freight transportation service” means a particular service of transporting corporeal movable property and includes a service of delivering mail, a service of driving an automotive vehicle designed or adapted to be used on highways and streets for the purpose of delivering the vehicle to a destination and any other property or service supplied to the recipient of the particular service by the person who supplies the particular service, where the other property or service is part of or incidental to the particular service, whether or not there is a separate charge for the other property or service, but does not include a service provided by the supplier of a passenger transportation service of transporting an individual’s baggage in connection with the passenger transportation service;

“origin” means

(1)  in respect of a continuous freight movement, the place where the first carrier that engaged in the continuous freight movement takes possession of the property being transported; and

(2)  in respect of a continuous journey, the place where the passenger transportation service that is included in the continuous journey and that is first provided begins;

“place outside Canada”, in respect of a freight transportation service, includes at a particular time a place in Canada if, at that time, the property being transported has been imported but has not been released, within the meaning of the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement) and the property is being transported in compliance with that Act or any other Act of Parliament that prohibits, controls or regulates the importation of goods within the meaning of the Customs Act;

“shipper” of corporeal movable property means the person who, in respect of a continuous freight movement or a continuous outbound freight movement, transfers possession of the property being shipped to a carrier at the origin of the freight movement and, for greater certainty, does not include a person who is a carrier of the property to which the freight movement relates;

“stopover”, in respect of a continuous journey of an individual or a group of individuals, means any place at which the individual or group embarks or disembarks a conveyance used in the provision of a passenger transportation service included in the continuous journey, for any reason other than transferring to another conveyance, or allowing for servicing or refuelling of the conveyance;

“termination” of a continuous journey means the place where the passenger transportation service that is included in the continuous journey and that is last provided ends.

1991, c. 67, s. 193; 1994, c. 22, s. 456; 1997, c. 85, s. 527; 2001, c. 53, s. 311; 2023, c. 2, s. 84.

2001-12-20

193. For the purposes of this division,

“continuous freight movement” means the transportation of corporeal movable property by one or more carriers to a destination specified by the shipper of the property, where all freight transportation services supplied by the carriers are supplied as a consequence of instructions given by the shipper of the property;

“continuous journey” of an individual or a group of individuals means the set of all passenger transportation services provided to the individual or group

(1)  and for which a single ticket or voucher in respect of all the services is issued, or

(2)  where two or more tickets or vouchers are issued in respect of two or more legs of a single journey of the individual or group on which there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, and all the tickets or vouchers are issued by the same supplier or by two or more suppliers through one mandatary acting on behalf of all the suppliers where

(a)  all such tickets or vouchers are issued at the same time and evidence satisfactory to the Minister is maintained by the supplier or mandatary that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, or

(b)  the tickets or vouchers are issued at different times and evidence satisfactory to the Minister is submitted by the supplier or mandatary that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued;

“continuous outbound freight movement” means the transportation of corporeal movable property by one or more carriers from a place in Québec to a place outside Québec, or to another place in Québec from which the property is to be taken outside Québec, where, after the shipper of the property transfers possession of the property to a carrier and before the property is taken outside Québec, it is not, except to the extent that is reasonably necessary or incidental to its transportation, further processed, transformed or altered in Québec, other than, in the case of natural gas being transported by pipeline, to recover natural gas liquids or ethane from the gas at a straddle plant;

“destination”, in respect of a continuous freight movement of property, means a place specified by the shipper of the property where possession of the property is transferred to the person to whom the property is consigned or addressed by the shipper;

“freight transportation service” means a particular service of transporting corporeal movable property and, for greater certainty, includes a service of delivering mail, and any other property or service supplied to the recipient of the particular service by the person who supplies the particular service, where the other property or service is part of or incidental to the particular service, whether or not there is a separate charge for the other property or service, but does not include a service provided by the supplier of a passenger transportation service of transporting an individual’s baggage in connection with the passenger transportation service;

“origin” means

(1)  in respect of a continuous freight movement, the place where the first carrier that engaged in the continuous freight movement takes possession of the property being transported; and

(2)  in respect of a continuous journey, the place where the passenger transportation service that is included in the continuous journey and that is first provided begins;

“place outside Canada”, in respect of a freight transportation service, includes at a particular time a place in Canada if, at that time, the property being transported has been imported but has not been released, within the meaning of the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement) and the property is being transported in compliance with that Act or any other Act of Parliament that prohibits, controls or regulates the importation of goods within the meaning of the Customs Act;

“shipper” of corporeal movable property means the person who, in respect of a continuous freight movement or a continuous outbound freight movement, transfers possession of the property being shipped to a carrier at the origin of the freight movement and, for greater certainty, does not include a person who is a carrier of the property to which the freight movement relates;

“stopover”, in respect of a continuous journey of an individual or a group of individuals, means any place at which the individual or group embarks or disembarks a conveyance used in the provision of a passenger transportation service included in the continuous journey, for any reason other than transferring to another conveyance, or allowing for servicing or refuelling of the conveyance;

“termination” of a continuous journey means the place where the passenger transportation service that is included in the continuous journey and that is last provided ends.

1991, c. 67, s. 193; 1994, c. 22, s. 456; 1997, c. 85, s. 527; 2001, c. 53, s. 311.

1997-12-19

193. For the purposes of this division,

“continuous freight movement” means the transportation of corporeal movable property by one or more carriers to a destination specified by the shipper of the property, where all freight transportation services supplied by the carriers are supplied as a consequence of instructions given by the shipper of the property;

“continuous journey” of an individual or a group of individuals means the set of all passenger transportation services provided to the individual or group

(1)  and for which a single ticket or voucher in respect of all the services is issued, or

(2)  where two or more tickets or vouchers are issued in respect of two or more legs of a single journey of the individual or group on which there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, and all the tickets or vouchers are issued by the same supplier or by two or more suppliers through one mandatary acting on behalf of all the suppliers where

(a)  all such tickets or vouchers are issued at the same time and evidence satisfactory to the Minister is maintained by the supplier or mandatary that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, or

(b)  the tickets or vouchers are issued at different times and evidence satisfactory to the Minister is submitted by the supplier or mandatary that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued;

“continuous outbound freight movement” means the transportation of corporeal movable property by one or more carriers from a place in Québec to a place outside Québec, or to another place in Québec from which the property is to be taken outside Québec, where, after the shipper of the property transfers possession of the property to a carrier and before the property is taken outside Québec, it is not further processed, transformed or altered in Québec, except to the extent that is reasonably necessary for its transportation;

“destination”, in respect of a continuous freight movement of property, means a place specified by the shipper of the property where possession of the property is transferred to the person to whom the property is consigned or addressed by the shipper;

“freight transportation service” means a particular service of transporting corporeal movable property and, for greater certainty, includes a service of delivering mail, and any other property or service supplied to the recipient of the particular service by the person who supplies the particular service, where the other property or service is part of or incidental to the particular service, whether or not there is a separate charge for the other property or service, but does not include a service provided by the supplier of a passenger transportation service of transporting an individual’s baggage in connection with the passenger transportation service;

“origin” means

(1)  in respect of a continuous freight movement, the place where the first carrier that engaged in the continuous freight movement takes possession of the property being transported; and

(2)  in respect of a continuous journey, the place where the passenger transportation service that is included in the continuous journey and that is first provided begins;

“place outside Canada”, in respect of a freight transportation service, includes at a particular time a place in Canada if, at that time, the property being transported has been imported but has not been released, within the meaning of the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement) and the property is being transported in compliance with that Act or any other Act of Parliament that prohibits, controls or regulates the importation of goods within the meaning of the Customs Act;

“shipper” of corporeal movable property means the person who, in respect of a continuous freight movement or a continuous outbound freight movement, transfers possession of the property being shipped to a carrier at the origin of the freight movement and, for greater certainty, does not include a person who is a carrier of the property to which the freight movement relates;

“stopover”, in respect of a continuous journey of an individual or a group of individuals, means any place at which the individual or group embarks or disembarks a conveyance used in the provision of a passenger transportation service included in the continuous journey, for any reason other than transferring to another coveyance, or allowing for servicing or refuelling of the conveyance;

“termination” of a continuous journey means the place where the passenger transportation service that is included in the continuous journey and that is last provided ends.

1991, c. 67, s. 193; 1994, c. 22, s. 456; 1997, c. 85, s. 527.

1994-06-17

193. For the purposes of this division,

“continuous freight movement” means the transportation of corporeal movable property by one or more carriers to a destination specified by the shipper of the property, where all freight transportation services supplied by the carriers are supplied as a consequence of instructions given by the shipper of the property;

“continuous journey” of an individual or a group of individuals means the set of all passenger transportation services provided to the individual or group

(1)  and for which a single ticket or voucher in respect of all the services is issued, or

(2)  where two or more tickets or vouchers are issued in respect of two or more legs of a single journey of the individual or group on which there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, and all the tickets or vouchers are issued by the same supplier or by two or more suppliers through one mandatary acting on behalf of all the suppliers where

(a)  all such tickets or vouchers are issued at the same time and evidence satisfactory to the Minister is maintained by the supplier or mandatary that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, or

(b)  the tickets or vouchers are issued at different times and evidence satisfactory to the Minister is submitted by the supplier or mandatary that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued;

“continuous outbound freight movement” means the transportation of corporeal movable property by one or more carriers from a place in Québec to a place outside Québec, or to another place in Québec from which the property is to be taken outside Québec, where, after the shipper of the property transfers possession of the property to a carrier and before the property is taken outside Québec, it is not further processed, transformed or altered in Québec, except to the extent that is reasonably necessary for its transportation;

“destination”, in respect of a continuous freight movement of property, means a place specified by the shipper of the property where possession of the property is transferred to the person to whom the property is consigned or addressed by the shipper;

“flight outside Québec” means any flight of an aircraft, other than a flight originating and terminating in Québec, that is operated by a person in the course of a business of supplying passenger air transportation services;

“freight transportation service” means a particular service of transporting corporeal movable property and, for greater certainty, includes a service of delivering mail, and any other property or service supplied to the recipient of the particular service by the person who supplies the particular service, where the other property or service is part of or incidental to the particular service, whether or not there is a separate charge for the other property or service, but does not include a service provided by the supplier of a passenger transportation service of transporting an individual’s baggage in connection with the passenger transportation service;

“origin” means

(1)  in respect of a continuous freight movement, the place where the first carrier that engaged in the continuous freight movement takes possession of the property being transported; and

(2)  in respect of a continuous journey, the place where the passenger transportation service that is included in the continuous journey and that is first provided begins;

“place outside Canada”, in respect of a freight transportation service, includes at a particular time a place in Canada if, at that time, the property being transported has been imported but has not been released, within the meaning of the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement) and the property is being transported in compliance with that Act or any other Act of Parliament that prohibits, controls or regulates the importation of goods within the meaning of the Customs Act;

“shipper” of corporeal movable property means the person who, in respect of a continuous freight movement or a continuous outbound freight movement, transfers possession of the property being shipped to a carrier at the origin of the freight movement and, for greater certainty, does not include a person who is a carrier of the property to which the freight movement relates;

“stopover”, in respect of a continuous journey of an individual or a group of individuals, means any place at which the individual or group embarks or disembarks a conveyance used in the provision of a passenger transportation service included in the continuous journey, for any reason other than transferring to another coveyance, or allowing for servicing or refuelling of the conveyance;

“termination” of a continuous journey means the place where the passenger transportation service that is included in the continuous journey and that is last provided ends.

1991, c. 67, s. 193; 1994, c. 22, s. 456.

1992-07-01

193. For the purposes of this division,

“carrier” means a person who supplies a freight transportation service;

“continuous freight movement” means the transportation of corporeal movable property by one or more carriers to a destination specified by the shipper of the property, where all freight transportation services supplied by the carriers are supplied as a consequence of instructions given by the shipper of the property;

“continuous journey” of an individual or a group of individuals means the set of all passenger transportation services provided to the individual or group

(1)  and for which a single ticket or voucher in respect of all the services is issued, or

(2)  where two or more tickets or vouchers are issued in respect of two or more legs of a single journey of the individual or group on which there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, and all the tickets or vouchers are issued by the same supplier or by two or more suppliers through one mandatary acting on behalf of all the suppliers where

(a)  all such tickets or vouchers are issued at the same time and evidence satisfactory to the Minister is maintained by the supplier or mandatary that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, or

(b)  the tickets or vouchers are issued at different times and evidence satisfactory to the Minister is submitted by the supplier or mandatary that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued;

“continuous outbound freight movement” means the transportation of corporeal movable property by one or more carriers from a place in Québec to a place outside Québec, or to another place in Québec from which the property is to be taken outside Québec, where, after the shipper of the property transfers possession of the property to a carrier and before the property is taken outside Québec, it is not further processed, transformed or altered in Québec, except to the extent that is reasonably necessary for its transportation;

“destination”, in respect of a continuous freight movement of property, means a place specified by the shipper of the property where possession of the property is transferred to the person to whom the property is consigned or addressed by the shipper;

“flight outside Québec” means any flight of an aircraft, other than a flight originating and terminating in Québec, that is operated by a person in the course of a business of supplying passenger air transportation services;

“freight transportation service” means a particular service of transporting corporeal movable property and, for greater certainty, includes a service of delivering mail, and any other property or service supplied to the recipient of the particular service by the person who supplies the particular service, where the other property or service is part of or incidental to the particular service, whether or not there is a separate charge for the other property or service, but does not include a service provided by the supplier of a passenger transportation service of transporting an individual’s baggage in connection with the passenger transportation service;

“origin” means

(1)  in respect of a continuous freight movement, the place where the first carrier that engaged in the continuous freight movement takes possession of the property being transported; and

(2)  in respect of a continuous journey, the place where the passenger transportation service that is included in the continuous journey and that is first provided begins;

“place outside Canada”, in respect of a freight transportation service, includes at a particular time a place in Canada if, at that time, the property being transported has been imported but has not been released, within the meaning of the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement) and the property is being transported in compliance with that Act or any other Act of Parliament that prohibits, controls or regulates the importation of goods within the meaning of the Customs Act;

“shipper” of corporeal movable property means the person who, in respect of a continuous freight movement or a continuous outbound freight movement, transfers possession of the property being shipped to a carrier at the origin of the freight movement and, for greater certainty, does not include a person who is a carrier of the property to which the freight movement relates;

“stopover”, in respect of a continuous journey of an individual or a group of individuals, means any place at which the individual or group embarks or disembarks a conveyance used in the provision of a passenger transportation service included in the continuous journey, for any reason other than transferring to another coveyance, or allowing for servicing or refuelling of the conveyance;

“termination” of a continuous journey means the place where the passenger transportation service that is included in the continuous journey and that is last provided ends.

1991, c. 67, s. 193.