T-0.1 - Act respecting the Québec sales tax

Section 350.24 Disposition versions

2009-05-15

350.24. (Repealed).

1994, c. 22, s. 556; 1995, c. 63, s. 426; 2009, c. 5, s. 631.

1995-12-15

350.24. For the purposes of this division,

“returnable container” means a beverage container, other than a usual container for a beverage the supply of which is described in Division III of Chapter IV, of a class that

(1)  is acquired by consumers;

(2)  when acquired by consumers, is filled and sealed; and

(3)  is supplied empty by consumers for consideration.

1994, c. 22, s. 556; 1995, c. 63, s. 426.

1994-06-17

350.24. For the purposes of this division,

“returnable container” means a beverage container, other than a usual container for a beverage the supply of which is described in Division III of Chapter IV, of a class that

(1)  is acquired by consumers;

(2)  when acquired by consumers, is filled and sealed; and

(3)  is supplied empty by consumers for consideration;

“specified registrant” in respect of a supply of a returnable container of a particular class made by or to a registrant means a registrant whose usual practice, at the time tax or the amount provided for in section 350.30 in respect of the supply becomes payable, is

(1)  to charge consideration for supplies of filled and sealed containers of that class that exceeds the consideration the registrant pays to registrants for supplies of filled and sealed containers of that class;

(2)  to charge consideration for supplies of empty containers of that class made to other registrants that exceeds the consideration the registrant pays or would pay to other registrants for supplies of empty containers of that class;

(3)  to pay consideration for supplies of empty containers of that class received from persons who are not registrants that is less than the total of the consideration that the registrant charges for supplies of empty containers of that class and tax calculated on that consideration or the amount provided for in section 350.30 determined by reference to that consideration;

(4)  to bring into Québec filled and sealed containers of that class;

(5)  to engage other persons to fill and seal containers of that class for the registrant; or

(6)  to manufacture, produce or fill and seal returnable containers of any class.

1994, c. 22, s. 556.