T-0.1 - Act respecting the Québec sales tax

Section 541.53 Disposition versions

2021-06-04

541.53. Every person who has purchased or manufactured a new tire intended for sale or leasing or for installation on a road vehicle intended for sale or long term leasing shall, on the date on which the person begins to use the new tire in Québec for any other purpose or arranges for it to be so used at the person’s expense by another person, make a report to the Minister in prescribed form containing prescribed information and pay to the Minister a specific duty equal to the amount provided for in section 541.49 per new tire purchased or manufactured and so used by the person or by the other person.

Every person who has leased a new tire for re-leasing or for installation on a road vehicle intended for long term leasing shall, on the date on which the person begins to use the road vehicle in Québec for any other purpose or arranges for it to be so used at the person’s expense by another person, make a report to the Minister in prescribed form containing prescribed information and pay to the Minister a specific duty equal to the amount provided for in section 541.49 per new tire leased and so used by the person or by the other person.

Every person who has purchased or manufactured a road vehicle equipped with new tires for sale or long term leasing or has made a long term lease of a road vehicle equipped with new tires for long term re-leasing shall, on the date on which the person begins to use the road vehicle in Québec for any other purpose or arranges for it to be so used at the person’s expense by another person, make a report to the Minister in prescribed form containing prescribed information and pay to the Minister a specific duty equal to the amount provided for in section 541.49 per new tire equipping such a vehicle.

For the purposes of this section, any new tire purchased or manufactured by a person is deemed to be purchased or manufactured for sale or leasing or for installation on a road vehicle intended for sale or long term leasing and any road vehicle equipped with new tires purchased or manufactured by a person is deemed to be intended for sale or long term leasing.

2000, c. 39, s. 289; 2001, c. 51, s. 310; 2021, c. 18, s. 223.

2001-12-20

541.53. Every person who has purchased or manufactured a new tire intended for sale or leasing or for installation on a road vehicle intended for sale or long term leasing shall, on the date on which the person begins to use the new tire in Québec for any other purpose or arranges for it to be so used at the person’s expense by another person, make a report to the Minister in prescribed form containing prescribed information and pay to the Minister a specific duty equal to the amount provided for in section 541.49 per new tire purchased or manufactured and so used by the person or by the other person.

Every person who has leased a new tire for re-leasing or for installation on a road vehicle intended for long term leasing shall, on the date on which the person begins to use the road vehicle in Québec for any other purpose or arranges for it to be so used at the person’s expense by another person, make a report to the Minister in prescribed form containing prescribed information and pay to the Minister a specific duty equal to the amount provided for in section 541.49 per new tire leased and so used by the person or by the other person.

Every person who has purchased or manufactured a road vehicle equipped with new tires for sale or long term leasing or has made a long term lease of a road vehicle equipped with new tires for long term re-leasing shall, on the date on which the person begins to use the road vehicle in Québec for any other purpose or arranges for it to be so used at the person’s expense by another person, make a report to the Minister in prescribed form containing prescribed information and pay to the Minister a specific duty equal to the amount provided for in section 541.49 per new tire equipping such a vehicle.

Not in force

However, if the person has paid the amount equal to the specific duty provided for in Chapter V in respect of the new tires referred to in the first three paragraphs, the person is deemed to have paid the specific duty imposed by those paragraphs in respect of the tires.

For the purposes of this section, any new tire purchased or manufactured by a person is deemed to be purchased or manufactured for sale or leasing or for installation on a road vehicle intended for sale or long term leasing and any road vehicle equipped with new tires purchased or manufactured by a person is deemed to be intended for sale or long term leasing.

2000, c. 39, s. 289; 2001, c. 51, s. 310.

2000-11-15

541.53. Every person who has purchased or manufactured a new tire intended for sale or leasing or for installation on a road vehicle intended for sale or long term leasing shall, on the date on which the person begins to use the new tire in Québec for any other purpose or arranges for it to be so used at the person’s expense by another person, make a report to the Minister in prescribed form containing prescribed information and pay to the Minister a specific duty equal to the amount provided for in section 541.49 per new tire purchased or manufactured and so used by the person or by the other person.

Every person who has leased a new tire for re-leasing or for installation on a road vehicle intended for long term leasing shall, on the date on which the person begins to use the road vehicle in Québec for any other purpose or arranges for it to be so used at the person’s expense by another person, make a report to the Minister in prescribed form containing prescribed information and pay to the Minister a specific duty equal to the amount provided for in section 541.49 per new tire leased and so used by the person or by the other person.

Every person who has purchased or manufactured a road vehicle equipped with new tires for sale or long term leasing or has made a long term lease of a road vehicle equipped with new tires for long term re-leasing shall, on the date on which the person begins to use the road vehicle in Québec for any other purpose or arranges for it to be so used at the person’s expense by another person, make a report to the Minister in prescribed form containing prescribed information and pay to the Minister a specific duty equal to the amount provided for in section 541.49 per new tire equipping such a vehicle.

Not in force

However, if the person has paid the amount equal to the specific duty provided for in Chapter V in respect of the new tires referred to in the first three paragraphs, the person is deemed to have paid the specific duty imposed by those paragraphs in respect of the tires.

2000, c. 39, s. 289.