T-0.1 - Act respecting the Québec sales tax

Section 22.8 Disposition versions

2015-10-21

22.8. A supply of corporeal movable property otherwise than by way of sale is deemed to be made in Québec if

(1)  in the case of a supply made under an agreement under which continuous possession or use of the property is provided for a period of not more than three months, the property is delivered in Québec to the recipient of the supply; and

(2)  in any other case,

(a)  where the property is a road vehicle, it is required, at the time the supply is made, to be registered under the Highway Safety Code (chapter C-24.2), and

(b)  where the property is not a road vehicle, the ordinary location of the property, as determined at the time the supply is made, is in Québec,

(c)  (subparagraph repealed).

Notwithstanding the first paragraph, a supply of corporeal movable property otherwise than by way of sale is deemed to be made outside Québec if possession or use of the property is given or made available outside Canada to the recipient.

1997, c. 85, s. 430; 1998, c. 16, s. 310; 2015, c. 21, s. 624.

1997-12-19

22.8. A supply of corporeal movable property otherwise than by way of sale is deemed to be made in Québec if

(1)  in the case of a supply made under an agreement under which continuous possession or use of the property is provided for a period of not more than three months, the property is delivered in Québec to the recipient of the supply; and

(2)  in any other case,

(a)  where the property is a road vehicle, it is required, at the time the supply is made, to be registered under the Highway Safety Code (chapter C-24.2),

(b)  where the property is not a road vehicle, the ordinary location of the property, as determined at the time the supply is made, is in Québec, and

(c)  where the possession or use of the property is given or made available in Québec to the recipient and the property is neither property referred to in subparagraph a or b nor

i.  property that is a specified motor vehicle within the meaning of subsection 1 of section 123 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) that is required, at the time the supply is made, to be registered under the laws of another province relating to the registration of motor vehicles, or

ii.  property, other than a specified motor vehicle referred to in subparagraph i, the ordinary location of which, as determined at the time the supply is made, is in another province.

Notwithstanding the first paragraph, a supply of corporeal movable property otherwise than by way of sale is deemed to be made outside Québec if possession or use of the property is given or made available outside Canada to the recipient.

1997, c. 85, s. 430; 1998, c. 16, s. 310.