T-0.1 - Act respecting the Québec sales tax

Section 24.2 Disposition versions

1997-12-19

24.2. The following are deemed made outside Québec:

(1)  a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place in Canada outside Québec to a place in Québec;

(2)  a supply of a freight transportation service in respect of the transportation of corporeal movable property between two places in Québec where the service is part of a continuous freight movement, within the meaning of section 193, from a place in Canada outside Québec to a place in Québec and where the supplier of the service maintains documentary evidence satisfactory to the Minister that the service is part of a continuous freight movement from a place in Canada outside Québec to a place in Québec.

1994, c. 22, s. 374; 1997, c. 85, s. 432.

1994-06-17

24.2. A supply of a freight transportation service in respect of the transportation of corporeal movable property from a place in Canada outside Québec to a place in Québec is deemed to be made outside Québec.

1994, c. 22, s. 374.