T-0.1 - Act respecting the Québec sales tax

Section 541.48 Disposition versions

2021-06-04

541.48. For the purposes of this Title and the regulations made under it, unless the context indicates otherwise,

“commercial activity” has the meaning assigned by section 1;

“long term leasing” means leasing for a term of at least 12 months;

“new tire” does not include a retreaded or remoulded tire, but includes the spare tire in a road vehicle in respect of which the duty provided for by this Title has not already been paid;

“person” has the meaning assigned by section 1;

“reporting period” of a person is the reporting period of the person for the purposes of Title I;

“retailer” means a person who, in Québec and in the course of the person’s commercial activities, engages in a retail sale or retail leasing of a new tire or road vehicle equipped with new tires;

“retail leasing” means

(1)  in the case of a tire, leasing for purposes other than re-leasing or installation on a road vehicle intended for long term leasing;

(2)  in the case of a road vehicle, long term leasing for purposes other than long term re-leasing;

“retail sale” means

(1)  in the case of a tire, a sale for purposes other than resale, leasing or installation on a road vehicle intended for sale or long term leasing;

(2)  in the case of a road vehicle, a sale for purposes other than resale or long term leasing;

“road vehicle” has the meaning assigned by the Highway Safety Code (chapter C-24.2);

“road vehicle equipped with new tires” means a road vehicle equipped with one or more new tires;

“sale” includes any transfer for a consideration

(1)  of the ownership of a tire or road vehicle;

(2)  of the possession of a tire or road vehicle under an agreement to transfer the ownership of the tire or road vehicle;

“tire” means a road vehicle tire having a rim whose diameter is equal to or less than 62.23 centimetres and whose total diameter does not exceed 123.19 centimetres.

2000, c. 39, s. 289; 2021, c. 18, s. 222.

2000-11-15

541.48. For the purposes of this Title and the regulations made under it, unless the context indicates otherwise,

Not in force

“collection officer” means

(1)  every person who, in Québec and in the course of the person’s commercial activities, engages in the sale of a new tire or road vehicle equipped with new tires or the leasing of a new tire or the long term leasing of a road vehicle equipped with new tires;

(2)  every person who is a registrant for the purposes of Title I and delivers or arranges for the delivery of a new tire or road vehicle equipped with new tires in Québec, other than in connection with a retail sale or retail leasing;

notwithstanding paragraph 1, a person is not a collection officer when the person acts as a retailer;

“commercial activity” has the meaning assigned by section 1;

“long term leasing” means leasing for a term of at least 12 months;

“new tire” does not include a retreaded or remoulded tire, but includes the spare tire in a road vehicle in respect of which the duty provided for by this Title has not already been paid;

“person” has the meaning assigned by section 1;

“reporting period” of a person is the reporting period of the person for the purposes of Title I;

“retailer” means a person who, in Québec and in the course of the person’s commercial activities, engages in a retail sale or retail leasing of a new tire or road vehicle equipped with new tires;

“retail leasing” means

(1)  in the case of a tire, leasing for purposes other than re-leasing or installation on a road vehicle intended for long term leasing;

(2)  in the case of a road vehicle, long term leasing for purposes other than long term re-leasing;

“retail sale” means

(1)  in the case of a tire, a sale for purposes other than resale, leasing or installation on a road vehicle intended for sale or long term leasing;

(2)  in the case of a road vehicle, a sale for purposes other than resale or long term leasing;

“road vehicle” has the meaning assigned by the Highway Safety Code (chapter C-24.2);

“road vehicle equipped with new tires” means a road vehicle equipped with one or more new tires;

“sale” includes any transfer for a consideration

(1)  of the ownership of a tire or road vehicle;

(2)  of the possession of a tire or road vehicle under an agreement to transfer the ownership of the tire or road vehicle;

“tire” means a road vehicle tire having a rim whose diameter is equal to or less than 62.23 centimetres and whose total diameter does not exceed 123.19 centimetres.

2000, c. 39, s. 289.