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T-0.1 - Act respecting the Québec sales tax
Section 81
Disposition versions
81. The goods to which subparagraph 2 of the fourth paragraph of section 17 refers are the following:
(1) goods referred to in section 1 of Schedule VII to the Excise Tax Act (R.S.C. 1985, c. E-15);
(2) goods from Canada outside Québec that would be goods to which, with the necessary modifications, paragraph 1 applies if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00 or 9807.00.00 of the schedule to the Customs Tariff (S.C. 1997, c. 36);
(2.1) goods from Canada outside Québec, if
(a) the goods are brought into Québec by
i. an individual who was formerly resident in Québec and is, at the time the goods are brought into Québec, returning to resume residence in Québec after being resident in another province, the Northwest Territories, the Yukon Territory or Nunavut for a period of not less than one year,
ii. an individual who is resident in Québec and is, at the time the goods are brought into Québec, returning after being absent from Québec for a period of not less than one year, or
iii. an individual who is, at the time the goods are brought into Québec, entering Québec with the intention of establishing a residence for a period of not less than 12 months (other than a person who enters Canada in order to reside in Canada for the purpose of employment for a temporary period not exceeding 36 months or for the purpose of studying at an educational institution), and
(b) the goods brought into Québec are for the individual’s household or personal use and were owned by and in the possession of the individual before the time they were brought into Québec, provided that, where the goods were owned by and in the possession of the individual for less than 31 days before the time they were brought into Québec, the individual paid a tax of the same nature as the tax payable under this Title that is imposed by the province or territory from which the goods were brought and the individual is not entitled to claim a rebate or a refund of that tax;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity or a public institution and that have been donated to the charity or institution;
(6) goods that are brought into Québec by a particular person if the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts or as replacement property under a warranty;
(6.1) goods that are brought into Québec solely for the purpose of fulfilling an obligation under a warranty to repair or replace the goods if defective, where replacement goods are supplied for no additional consideration, other than shipping and handling charges, and shipped outside Québec without being consumed or used in Québec except to the extent reasonably necessary or incidental to the transportation of the goods;
(7) goods to the supply of which any of Divisions I to IV of Chapter IV, except paragraph 3.1 of section 178, or any of sections 198.1, 198.2 and 198.4 to 198.7 applies;
(7.1) a motor vehicle acquired by way of a supply made outside Québec in circumstances in which the vehicle, had it been acquired by way of a supply made in Québec in the same circumstances, would have been acquired by way of a zero-rated supply under section 197.2;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $20;
(8.0.1) goods, other than prescribed goods for the purposes of paragraph 8, that are transported by courier if
(a) the goods are imported into Canada from the United States or Mexico, as determined in accordance with the Customs Tariff, and
(b) the goods have a value of not more than $40;
(8.1) goods that are prescribed property for the purposes of section 24.1 and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Québec, where the supplier is registered under Division I of Chapter VIII at the time the goods are brought into Québec;
(9) prescribed goods brought into Québec in prescribed circumstances, under prescribed terms and conditions;
(10) containers to which section 9 of Schedule VII to the Excise Tax Act applies or to which that section could so apply but for the fact that the goods are from Canada outside Québec;
(11) money, certificates or other documents evidencing a right that is a financial instrument;
(12) goods from Canada outside Québec that are supplied to a person by lease, licence or similar arrangement under which continuous possession or use of the goods is provided for a period of more than three months in circumstances in which tax under subsection 1 of section 165 of the Excise Tax Act is payable by the person in respect of the supply;
(13) a mobile home or floating home that has been used or occupied in Québec as a place of residence for individuals;
(14) grain, seeds or mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis brought into Québec and coming from outside Canada, if
(a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
(b) in the case of viable grain or seeds, they are included in the definition of “industrial hemp” in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19) or they are industrial hemp for the purposes of the Cannabis Act (S.C. 2018, c. 16); and
(c) the bringing into Québec is made in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, if applicable;
(15) goods from Canada outside Québec to the supply of which paragraph 3.1 of section 178 applies; and
(16) an in vitro embryo, as defined in section 3 of the Assisted Human Reproduction Act (S.C. 2004, c. 2).
81. The goods to which subparagraph 2 of the fourth paragraph of section 17 refers are the following:
(1) goods referred to in section 1 of Schedule VII to the Excise Tax Act (R.S.C. 1985, c. E-15);
(2) goods from Canada outside Québec that would be goods to which, with the necessary modifications, paragraph 1 applies if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00 or 9807.00.00 of the schedule to the Customs Tariff (S.C. 1997, c. 36);
(2.1) goods from Canada outside Québec, if
(a) the goods are brought into Québec by
i. an individual who was formerly resident in Québec and is, at the time the goods are brought into Québec, returning to resume residence in Québec after being resident in another province, the Northwest Territories, the Yukon Territory or Nunavut for a period of not less than one year,
ii. an individual who is resident in Québec and is, at the time the goods are brought into Québec, returning after being absent from Québec for a period of not less than one year, or
iii. an individual who is, at the time the goods are brought into Québec, entering Québec with the intention of establishing a residence for a period of not less than 12 months (other than a person who enters Canada in order to reside in Canada for the purpose of employment for a temporary period not exceeding 36 months or for the purpose of studying at an educational institution), and
(b) the goods brought into Québec are for the individual’s household or personal use and were owned by and in the possession of the individual before the time they were brought into Québec, provided that, where the goods were owned by and in the possession of the individual for less than 31 days before the time they were brought into Québec, the individual paid a tax of the same nature as the tax payable under this Title that is imposed by the province or territory from which the goods were brought and the individual is not entitled to claim a rebate or a refund of that tax;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity or a public institution and that have been donated to the charity or institution;
(6) goods that are brought into Québec by a particular person if the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts or as replacement property under a warranty;
(6.1) goods that are brought into Québec solely for the purpose of fulfilling an obligation under a warranty to repair or replace the goods if defective, where replacement goods are supplied for no additional consideration, other than shipping and handling charges, and shipped outside Québec without being consumed or used in Québec except to the extent reasonably necessary or incidental to the transportation of the goods;
(7) goods to the supply of which any of Divisions I to IV of Chapter IV, except paragraph 3.1 of section 178, or any of sections 198.1, 198.2 and 198.4 to 198.6 applies;
(7.1) a motor vehicle acquired by way of a supply made outside Québec in circumstances in which the vehicle, had it been acquired by way of a supply made in Québec in the same circumstances, would have been acquired by way of a zero-rated supply under section 197.2;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $20;
(8.0.1) goods, other than prescribed goods for the purposes of paragraph 8, that are transported by courier if
(a) the goods are imported into Canada from the United States or Mexico, as determined in accordance with the Customs Tariff, and
(b) the goods have a value of not more than $40;
(8.1) goods that are prescribed property for the purposes of section 24.1 and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Québec, where the supplier is registered under Division I of Chapter VIII at the time the goods are brought into Québec;
(9) prescribed goods brought into Québec in prescribed circumstances, under prescribed terms and conditions;
(10) containers to which section 9 of Schedule VII to the Excise Tax Act applies or to which that section could so apply but for the fact that the goods are from Canada outside Québec;
(11) money, certificates or other documents evidencing a right that is a financial instrument;
(12) goods from Canada outside Québec that are supplied to a person by lease, licence or similar arrangement under which continuous possession or use of the goods is provided for a period of more than three months in circumstances in which tax under subsection 1 of section 165 of the Excise Tax Act is payable by the person in respect of the supply;
(13) a mobile home or floating home that has been used or occupied in Québec as a place of residence for individuals;
(14) grain, seeds or mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis brought into Québec and coming from outside Canada, if
(a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
(b) in the case of viable grain or seeds, they are included in the definition of “industrial hemp” in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19) or they are industrial hemp for the purposes of the Cannabis Act (S.C. 2018, c. 16); and
(c) the bringing into Québec is made in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, if applicable;
(15) goods from Canada outside Québec to the supply of which paragraph 3.1 of section 178 applies; and
(16) an in vitro embryo, as defined in section 3 of the Assisted Human Reproduction Act (S.C. 2004, c. 2).
81. The goods to which subparagraph 2 of the fourth paragraph of section 17 refers are the following:
(1) goods referred to in section 1 of Schedule VII to the Excise Tax Act (R.S.C. 1985, c. E-15);
(2) goods from Canada outside Québec that would be goods to which, with the necessary modifications, paragraph 1 applies if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00 or 9807.00.00 of the schedule to the Customs Tariff (S.C. 1997, c. 36);
(2.1) goods from Canada outside Québec, if
(a) the goods are brought into Québec by
i. an individual who was formerly resident in Québec and is, at the time the goods are brought into Québec, returning to resume residence in Québec after being resident in another province, the Northwest Territories, the Yukon Territory or Nunavut for a period of not less than one year,
ii. an individual who is resident in Québec and is, at the time the goods are brought into Québec, returning after being absent from Québec for a period of not less than one year, or
iii. an individual who is, at the time the goods are brought into Québec, entering Québec with the intention of establishing a residence for a period of not less than 12 months (other than a person who enters Canada in order to reside in Canada for the purpose of employment for a temporary period not exceeding 36 months or for the purpose of studying at an educational institution), and
(b) the goods brought into Québec are for the individual’s household or personal use and were owned by and in the possession of the individual before the time they were brought into Québec, provided that, where the goods were owned by and in the possession of the individual for less than 31 days before the time they were brought into Québec, the individual paid a tax of the same nature as the tax payable under this Title that is imposed by the province or territory from which the goods were brought and the individual is not entitled to claim a rebate or a refund of that tax;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity or a public institution and that have been donated to the charity or institution;
(6) goods that are brought into Québec by a particular person if the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts or as replacement property under a warranty;
(6.1) goods that are brought into Québec solely for the purpose of fulfilling an obligation under a warranty to repair or replace the goods if defective, where replacement goods are supplied for no additional consideration, other than shipping and handling charges, and shipped outside Québec without being consumed or used in Québec except to the extent reasonably necessary or incidental to the transportation of the goods;
(7) goods to the supply of which any of Divisions I, II, III or IV of Chapter IV, except paragraph 3.1 of section 178, or section 198.1 or 198.2 applies;
(7.1) a motor vehicle acquired by way of a supply made outside Québec in circumstances in which the vehicle, had it been acquired by way of a supply made in Québec in the same circumstances, would have been acquired by way of a zero-rated supply under section 197.2;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $20;
(8.1) goods that are prescribed property for the purposes of section 24.1 and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Québec, where the supplier is registered under Division I of Chapter VIII at the time the goods are brought into Québec;
(9) prescribed goods brought into Québec in prescribed circumstances, under prescribed terms and conditions;
(10) containers to which section 9 of Schedule VII to the Excise Tax Act applies or to which that section could so apply but for the fact that the goods are from Canada outside Québec;
(11) money, certificates or other documents evidencing a right that is a financial instrument;
(12) goods from Canada outside Québec that are supplied to a person by lease, licence or similar arrangement under which continuous possession or use of the goods is provided for a period of more than three months in circumstances in which tax under subsection 1 of section 165 of the Excise Tax Act is payable by the person in respect of the supply;
(13) a mobile home or floating home that has been used or occupied in Québec as a place of residence for individuals;
(14) grain, seeds or mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis brought into Québec and coming from outside Canada, if
(a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
(b) in the case of viable grain or seeds, they are included in the definition of “industrial hemp” in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19) or they are industrial hemp for the purposes of the Cannabis Act (S.C. 2018, c. 16); and
(c) the bringing into Québec is made in accordance with the Controlled Drugs and Substances Act or the Cannabis Act, if applicable; and
(15) goods from Canada outside Québec to the supply of which paragraph 3.1 of section 178 applies.
81. The goods to which subparagraph 2 of the fourth paragraph of section 17 refers are the following:
(1) goods referred to in section 1 of Schedule VII to the Excise Tax Act (R.S.C. 1985, c. E-15);
(2) goods from Canada outside Québec that would be goods to which, with the necessary modifications, paragraph 1 applies if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00 or 9807.00.00 of the schedule to the Customs Tariff (S.C. 1997, c. 36);
(2.1) goods from Canada outside Québec, if
(a) the goods are brought into Québec by
i. an individual who was formerly resident in Québec and is, at the time the goods are brought into Québec, returning to resume residence in Québec after being resident in another province, the Northwest Territories, the Yukon Territory or Nunavut for a period of not less than one year,
ii. an individual who is resident in Québec and is, at the time the goods are brought into Québec, returning after being absent from Québec for a period of not less than one year, or
iii. an individual who is, at the time the goods are brought into Québec, entering Québec with the intention of establishing a residence for a period of not less than 12 months (other than a person who enters Canada in order to reside in Canada for the purpose of employment for a temporary period not exceeding 36 months or for the purpose of studying at an educational institution), and
(b) the goods brought into Québec are for the individual’s household or personal use and were owned by and in the possession of the individual before the time they were brought into Québec, provided that, where the goods were owned by and in the possession of the individual for less than 31 days before the time they were brought into Québec, the individual paid a tax of the same nature as the tax payable under this Title that is imposed by the province or territory from which the goods were brought and the individual is not entitled to claim a rebate or a refund of that tax;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity or a public institution and that have been donated to the charity or institution;
(6) goods that are brought into Québec by a particular person if the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts or as replacement property under a warranty;
(6.1) goods that are brought into Québec solely for the purpose of fulfilling an obligation under a warranty to repair or replace the goods if defective, where replacement goods are supplied for no additional consideration, other than shipping and handling charges, and shipped outside Québec without being consumed or used in Québec except to the extent reasonably necessary or incidental to the transportation of the goods;
(7) goods to the supply of which any of Divisions I, II, III or IV of Chapter IV, except paragraph 3.1 of section 178, or section 198.1 or 198.2 applies;
(7.1) a motor vehicle acquired by way of a supply made outside Québec in circumstances in which the vehicle, had it been acquired by way of a supply made in Québec in the same circumstances, would have been acquired by way of a zero-rated supply under section 197.2;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $20;
(8.1) goods that are prescribed property for the purposes of section 24.1 and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Québec, where the supplier is registered under Division I of Chapter VIII at the time the goods are brought into Québec;
(9) prescribed goods brought into Québec in prescribed circumstances, under prescribed terms and conditions;
(10) containers to which section 9 of Schedule VII to the Excise Tax Act applies or to which that section could so apply but for the fact that the goods are from Canada outside Québec;
(11) money, certificates or other documents evidencing a right that is a financial instrument;
(12) goods from Canada outside Québec that are supplied to a person by lease, licence or similar arrangement under which continuous possession or use of the goods is provided for a period of more than three months in circumstances in which tax under subsection 1 of section 165 of the Excise Tax Act is payable by the person in respect of the supply;
(13) a mobile home or floating home that has been used or occupied in Québec as a place of residence for individuals;
(14) grain, seeds or mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis brought into Québec and coming from outside Canada, if
(a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
(b) in the case of viable grain or seeds, they are included in the definition of “industrial hemp” in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19); and
(c) the bringing into Québec is made in accordance with the Controlled Drugs and Substances Act, if applicable; and
(15) goods from Canada outside Québec to the supply of which paragraph 3.1 of section 178 applies.
81. The goods to which subparagraph 2 of the fourth paragraph of section 17 refers are the following:
(1) goods referred to in section 1 of Schedule VII to the Excise Tax Act (R.S.C. 1985, c. E-15);
(2) goods from Canada outside Québec that would be goods to which, with the necessary modifications, paragraph 1 applies if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00 or 9807.00.00 of the schedule to the Customs Tariff (S.C. 1997, c. 36);
(2.1) goods from Canada outside Québec, if
(a) the goods are brought into Québec by
i. an individual who was formerly resident in Québec and is, at the time the goods are brought into Québec, returning to resume residence in Québec after being resident in another province, the Northwest Territories, the Yukon Territory or Nunavut for a period of not less than one year,
ii. an individual who is resident in Québec and is, at the time the goods are brought into Québec, returning after being absent from Québec for a period of not less than one year, or
iii. an individual who is, at the time the goods are brought into Québec, entering Québec with the intention of establishing a residence for a period of not less than 12 months (other than a person who enters Canada in order to reside in Canada for the purpose of employment for a temporary period not exceeding 36 months or for the purpose of studying at an educational institution), and
(b) the goods brought into Québec are for the individual’s household or personal use and were owned by and in the possession of the individual before the time they were brought into Québec, provided that, where the goods were owned by and in the possession of the individual for less than 31 days before the time they were brought into Québec, the individual paid a tax of the same nature as the tax payable under this Title that is imposed by the province or territory from which the goods were brought and the individual is not entitled to claim a rebate or a refund of that tax;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity or a public institution and that have been donated to the charity or institution;
(6) goods that are brought into Québec by a particular person if the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts or as replacement property under a warranty;
(6.1) goods that are brought into Québec solely for the purpose of fulfilling an obligation under a warranty to repair or replace the goods if defective, where replacement goods are supplied for no additional consideration, other than shipping and handling charges, and shipped outside Québec without being consumed or used in Québec except to the extent reasonably necessary or incidental to the transportation of the goods;
(7) goods to the supply of which any of Divisions I, II, III or IV of Chapter IV, except paragraph 3.1 of section 178, paragraph 2 of section 198 or section 198.1 or 198.2 applies;
(7.1) a motor vehicle acquired by way of a supply made outside Québec in circumstances in which the vehicle, had it been acquired by way of a supply made in Québec in the same circumstances, would have been acquired by way of a zero-rated supply under section 197.2;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $20;
(8.1) goods that are prescribed property for the purposes of section 24.1 and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Québec, where the supplier is registered under Division I of Chapter VIII at the time the goods are brought into Québec;
(9) prescribed goods brought into Québec in prescribed circumstances, under prescribed terms and conditions;
(10) containers to which section 9 of Schedule VII to the Excise Tax Act applies or to which that section could so apply but for the fact that the goods are from Canada outside Québec;
(11) money, certificates or other documents evidencing a right that is a financial instrument;
(12) goods from Canada outside Québec that are supplied to a person by lease, licence or similar arrangement under which continuous possession or use of the goods is provided for a period of more than three months in circumstances in which tax under subsection 1 of section 165 of the Excise Tax Act is payable by the person in respect of the supply;
(13) a mobile home or floating home that has been used or occupied in Québec as a place of residence for individuals;
(14) grain, seeds or mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis brought into Québec and coming from outside Canada, if
(a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
(b) in the case of viable grain or seeds, they are included in the definition of “industrial hemp” in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19); and
(c) the bringing into Québec is made in accordance with the Controlled Drugs and Substances Act, if applicable; and
(15) goods from Canada outside Québec to the supply of which paragraph 3.1 of section 178 applies.
81. The goods to which subparagraph 2 of the fourth paragraph of section 17 refers are the following:
(1) goods referred to in section 1 of Schedule VII to the Excise Tax Act (R.S.C. 1985, c. E-15);
(2) goods from Canada outside Québec that would be goods to which, with the necessary modifications, paragraph 1 applies if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00 or 9807.00.00 of the schedule to the Customs Tariff (S.C. 1997, c. 36);
(2.1) goods from Canada outside Québec that are for the domestic or personal use of an individual arriving in Québec to take up permanent residence, except goods acquired by the individual less than 31 days before the individual’s arrival in Québec and in respect of which the individual has not paid tax of the same nature as the tax payable under this Title, imposed by another province, the Northwest Territories, the Yukon Territory or Nunavut, or in respect of which the individual has obtained or is entitled to obtain a rebate of such a tax;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity or a public institution and that have been donated to the charity or institution;
(6) goods that are brought into Québec by a particular person if the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts or as replacement property under a warranty;
(6.1) goods that are brought into Québec solely for the purpose of fulfilling an obligation under a warranty to repair or replace the goods if defective, where replacement goods are supplied for no additional consideration, other than shipping and handling charges, and shipped outside Québec without being consumed or used in Québec except to the extent reasonably necessary or incidental to the transportation of the goods;
(7) goods to the supply of which any of Divisions I, II, III or IV of Chapter IV, except paragraph 3.1 of section 178, paragraph 2 of section 198 or section 198.1 or 198.2 applies;
(7.1) a motor vehicle acquired by way of a supply made outside Québec in circumstances in which the vehicle, had it been acquired by way of a supply made in Québec in the same circumstances, would have been acquired by way of a zero-rated supply under section 197.2;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $20;
(8.1) goods that are prescribed property for the purposes of section 24.1 and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Québec, where the supplier is registered under Division I of Chapter VIII at the time the goods are brought into Québec;
(9) prescribed goods brought into Québec in prescribed circumstances, under prescribed terms and conditions;
(10) containers to which section 9 of Schedule VII to the Excise Tax Act applies or to which that section could so apply but for the fact that the goods are from Canada outside Québec;
(11) money, certificates or other documents evidencing a right that is a financial instrument;
(12) goods from Canada outside Québec that are supplied to a person by lease, licence or similar arrangement under which continuous possession or use of the goods is provided for a period of more than three months in circumstances in which tax under subsection 1 of section 165 of the Excise Tax Act is payable by the person in respect of the supply;
(13) a mobile home or floating home that has been used or occupied in Québec as a place of residence for individuals;
(14) grain, seeds or mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis brought into Québec and coming from outside Canada, if
(a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
(b) in the case of viable grain or seeds, they are included in the definition of “industrial hemp” in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act (S.C. 1996, c. 19); and
(c) the bringing into Québec is made in accordance with the Controlled Drugs and Substances Act, if applicable; and
(15) goods from Canada outside Québec to the supply of which paragraph 3.1 of section 178 applies.
81. The goods referred to in subparagraph 2 of the fourth paragraph of section 17 are the following:
(1) goods that are classified under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.15, 98.16 or 98.19 or under subheading No. 9823.60, 9823.70, 9823.80 or 9823.90 of Schedule I to the Customs Tariff (Revised Statutes of Canada, 1985, chapter 41, 3rd Supplement), to the extent that the goods are not subject to duty under that Act, but not including goods that are classified under tariff item No. 9804.30.00 of that schedule;
(2) goods from Canada outside Québec that would be goods classified, with the necessary modifications, under any of the headings or subheadings mentioned in paragraph 1 if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00 or 9807.00.00 of Schedule I to the Customs Tariff;
(2.1) goods from Canada outside Québec that are for the domestic or personal use of an individual arriving in Québec to take up permanent residence, except goods acquired by the individual less than 31 days before the individual’s arrival in Québec and in respect of which the individual has not paid tax of the same nature as the tax payable under this Title, imposed by another province, the Northwest Territories, the Yukon Territory or Nunavut, or in respect of which the individual has obtained or is entitled to obtain a rebate of such a tax;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity or a public institution and that have been donated to the charity or institution;
(6) goods that are brought into Québec by a particular person if the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts or as replacement property under a warranty;
(6.1) goods that are brought into Québec solely for the purpose of fulfilling an obligation under a warranty to repair or replace the goods if defective, where replacement goods are supplied for no additional consideration, other than shipping and handling charges, and shipped outside Québec without being consumed or used in Québec except to the extent reasonably necessary or incidental to the transportation of the goods;
(7) goods to the supply of which any of Divisions I, II, III or IV of Chapter IV, except paragraph 3.1 of section 178, paragraph 2 of section 198 or section 198.1 or 198.2 applies;
(7.1) a motor vehicle acquired by way of a supply made outside Québec in circumstances in which the vehicle, had it been acquired by way of a supply made in Québec in the same circumstances, would have been acquired by way of a zero-rated supply under section 197.2;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $20;
(8.1) goods that are prescribed property for the purposes of section 24.1 and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Québec, where the supplier is registered under Division I of Chapter VIII at the time the goods are brought into Québec;
(9) prescribed goods brought into Québec in prescribed circumstances, under prescribed terms and conditions;
(10) containers that, because of regulations made under paragraph c of Note 11 to Chapter 98 of Schedule I to the Customs Tariff, may be imported into Canada free of customs duties, or could be so imported but for the fact that the goods are from Canada outside Québec;
(11) money, certificates or other documents evidencing a right that is a financial instrument;
(12) goods from Canada outside Québec that are supplied to a person by lease, licence or similar arrangement under which continuous possession or use of the goods is provided for a period of more than three months in circumstances in which tax under subsection 1 of section 165 of the Excise Tax Act is payable by the person in respect of the supply;
(13) a mobile home or floating home that has been used or occupied in Québec as a place of residence for individuals;
(14) grain, seeds or mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis brought into Québec and coming from outside Canada, if
(a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
(b) in the case of viable grain or seeds, they are included in the definition of “industrial hemp” in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act (Statutes of Canada, 1996, chapter 19); and
(c) the bringing into Québec is made in accordance with the Controlled Drugs and Substances Act, if applicable; and
(15) goods from Canada outside Québec to the supply of which paragraph 3.1 of section 178 applies.
81. The goods referred to in subparagraph 2 of the fourth paragraph of section 17 are the following:
(1) goods that are classified under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.15, 98.16 or 98.19 or under subheading No. 9823.60, 9823.70, 9823.80 or 9823.90 of Schedule I to the Customs Tariff (Revised Statutes of Canada, 1985, chapter 41, 3rd Supplement), to the extent that the goods are not subject to duty under that Act, but not including goods that are classified under tariff item No. 9804.30.00 of that schedule;
(2) goods from Canada outside Québec that would be goods classified, with the necessary modifications, under any of the headings or subheadings mentioned in paragraph 1 if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00 or 9807.00.00 of Schedule I to the Customs Tariff;
(2.1) goods from Canada outside Québec that are for the domestic or personal use of an individual arriving in Québec to take up permanent residence, except goods acquired by the individual less than 31 days before the individual’s arrival in Québec and in respect of which the individual has not paid tax of the same nature as the tax payable under this Title, imposed by another province, the Northwest Territories, the Yukon Territory or Nunavut, or in respect of which the individual has obtained or is entitled to obtain a rebate of such a tax;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity or a public institution and that have been donated to the charity or institution;
(6) goods that are brought into Québec by a particular person if the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts or as replacement property under a warranty;
(6.1) goods that are brought into Québec solely for the purpose of fulfilling an obligation under a warranty to repair or replace the goods if defective, where replacement goods are supplied for no additional consideration, other than shipping and handling charges, and shipped outside Québec without being consumed or used in Québec except to the extent reasonably necessary or incidental to the transportation of the goods;
(7) goods to the supply of which any of Divisions I, II, III or IV of Chapter IV, paragraph 2 of section 198 or section 198.1 or 198.2 applies;
(7.1) a motor vehicle acquired by way of a supply made outside Québec in circumstances in which the vehicle, had it been acquired by way of a supply made in Québec in the same circumstances, would have been acquired by way of a zero-rated supply under section 197.2;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $20;
(8.1) goods that are prescribed property for the purposes of section 24.1 and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Québec, where the supplier is registered under Division I of Chapter VIII at the time the goods are brought into Québec;
(9) prescribed goods brought into Québec in prescribed circumstances, under prescribed terms and conditions;
(10) containers that, because of regulations made under paragraph c of Note 11 to Chapter 98 of Schedule I to the Customs Tariff, may be imported into Canada free of customs duties, or could be so imported but for the fact that the goods are from Canada outside Québec;
(11) money, certificates or other documents evidencing a right that is a financial instrument;
(12) goods from Canada outside Québec that are supplied to a person by lease, licence or similar arrangement under which continuous possession or use of the goods is provided for a period of more than three months in circumstances in which tax under subsection 1 of section 165 of the Excise Tax Act is payable by the person in respect of the supply; and
(13) a mobile home or floating home that has been used or occupied in Québec as a place of residence for individuals.
81. The goods referred to in subparagraph 2 of the fourth paragraph of section 17 are the following:
(1) goods that are classified under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.15, 98.16 or 98.19 or under subheading No. 9823.60, 9823.70, 9823.80 or 9823.90 of Schedule I to the Customs Tariff (Revised Statutes of Canada, 1985, chapter 41, 3rd Supplement), to the extent that the goods are not subject to duty under that Act, but not including goods that are classified under tariff item No. 9804.30.00 of that schedule;
(2) goods from Canada outside Québec that would be goods classified, with the necessary modifications, under any of the headings or subheadings mentioned in paragraph 1 if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00 or 9807.00.00 of Schedule I to the Customs Tariff;
(2.1) goods from Canada outside Québec that are for the domestic or personal use of an individual arriving in Québec to take up permanent residence, except goods acquired by the individual less than 31 days before his arrival in Québec and in respect of which the individual has not paid tax of the same nature as the tax payable under this Title, imposed by another province, the Northwest Territories or the Yukon Territory, or in respect of which the individual has obtained or is entitled to obtain a rebate of such a tax;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity or a public institution and that have been donated to the charity or institution;
(6) goods that are brought into Québec by a particular person if the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts or as replacement property under a warranty;
(7) goods to the supply of which any of Divisions I, II, III or IV of Chapter IV, paragraph 2 of section 198 or section 198.1 or 198.2 applies;
(7.1) a motor vehicle acquired by way of a supply made outside Québec in circumstances in which the vehicle, had it been acquired by way of a supply made in Québec in the same circumstances, would have been acquired by way of a zero-rated supply under section 197.2;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $20;
(8.1) goods that are prescribed property for the purposes of section 24.1 and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Québec, where the supplier is registered under Division I of Chapter VIII at the time the goods are brought into Québec;
(9) prescribed goods brought into Québec in prescribed circumstances, under prescribed terms and conditions;
(10) containers that, because of regulations made under paragraph c of Note 11 to Chapter 98 of Schedule I to the Customs Tariff, may be imported into Canada free of customs duties, or could be so imported but for the fact that the goods are from Canada outside Québec;
(11) money, certificates or other documents evidencing a right that is a financial instrument;
(12) goods from Canada outside Québec that are supplied to a person by lease, licence or similar arrangement under which continuous possession or use of the goods is provided for a period of more than three months in circumstances in which tax under subsection 1 of section 165 of the Excise Tax Act is payable by the person in respect of the supply; and
(13) a mobile home or floating home that has been used or occupied in Québec as a place of residence for individuals.
81. The goods referred to in subparagraph 2 of the fourth paragraph of section 17 are the following:
(1) goods that are classified under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.15, 98.16 or 98.19 or under subheading No. 9823.60, 9823.70, 9823.80 or 9823.90 of Schedule I to the Customs Tariff (Revised Statutes of Canada, 1985, chapter 41, 3rd Supplement), to the extent that the goods are not subject to duty under that Act, but not including goods that are classified under tariff item No. 9804.30.00 of that schedule;
(2) goods from Canada outside Québec that would be goods classified, with the necessary modifications, under any of the headings or subheadings mentioned in paragraph 1 if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00 or 9807.00.00 of Schedule I to the Customs Tariff;
(2.1) goods from Canada outside Québec that are for the domestic or personal use of an individual arriving in Québec to take up permanent residence, except goods acquired by the individual less than 31 days before his arrival in Québec and in respect of which the individual has not paid tax of the same nature as the tax payable under this Title, imposed by another province, the Northwest Territories or the Yukon Territory, or in respect of which the individual has obtained or is entitled to obtain a rebate of such a tax;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity or a public institution and that have been donated to the charity or institution;
(6) goods that are brought into Québec by a particular person where the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts under a warranty in respect of corporeal movable property;
(7) goods to the supply of which any of Divisions I, II, III or IV of Chapter IV or paragraph 2 of section 198 applies;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $20;
(8.1) goods that are prescribed property for the purposes of section 24.1 and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Québec, where the supplier is registered under Division I of Chapter VIII at the time the goods are brought into Québec;
(9) prescribed goods brought into Québec in prescribed circumstances, under prescribed terms and conditions;
(10) containers that, because of regulations made under paragraph c of Note 11 to Chapter 98 of Schedule I to the Customs Tariff, may be imported into Canada free of customs duties, or could be so imported but for the fact that the goods are from Canada outside Québec;
(11) money, certificates or other documents evidencing a right that is a financial instrument;
(12) goods from Canada outside Québec that are supplied to a person by lease, licence or similar arrangement under which continuous possession or use of the goods is provided for a period of more than three months in circumstances in which tax under subsection 1 of section 165 of the Excise Tax Act is payable by the person in respect of the supply; and
(13) a mobile home or floating home that has been used or occupied in Québec as a place of residence for individuals.
81. The goods referred to in subparagraph 2 of the fourth paragraph of section 17 are the following:
(1) goods that are classified under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.15, 98.16 or 98.19 or under subheading No. 9823.60, 9823.70, 9823.80 or 9823.90 of Schedule I to the Customs Tariff (Revised Statutes of Canada, 1985, chapter 41, 3rd Supplement), to the extent that the goods are not subject to duty under that Act, but not including goods that are classified under tariff item No. 9804.30.00 of that schedule;
(2) goods from Canada outside Québec that would be goods classified, with the necessary modifications, under any of the headings or subheadings mentioned in paragraph 1 if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00 or 9807.00.00 of Schedule I to the Customs Tariff;
(2.1) goods from Canada outside Québec that are for the domestic or personal use of an individual arriving in Québec to take up permanent residence, except goods acquired by the individual less than 31 days before his arrival in Québec and in respect of which the individual has not paid tax of the same nature as the tax payable under this Title, imposed by another province, the Northwest Territories or the Yukon Territory, or in respect of which the individual has obtained or is entitled to obtain a rebate of such a tax;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity and that have been donated to the charity;
(6) goods that are brought into Québec by a particular person where the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts under a warranty in respect of corporeal movable property;
(7) goods to the supply of which any of Divisions I, II, III or IV of Chapter IV or paragraph 2 of section 198 applies;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $20;
(8.1) goods that are prescribed property for the purposes of section 24.1 and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Québec, where the supplier is registered under Division I of Chapter VIII at the time the goods are brought into Québec;
(9) prescribed goods brought into Québec in prescribed circumstances, under prescribed terms and conditions;
(10) containers that, because of regulations made under paragraph c of Note 11 to Chapter 98 of Schedule I to the Customs Tariff, may be imported in Canada free of customs duties;
(11) money, certificates or other documents evidencing a right that is a financial instrument.
81. The goods referred to in subparagraph 2 of the fourth paragraph of section 17 are the following:
(1) goods that are classified under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.15, 98.16 or 98.19 or under subheading No. 9823.60, 9823.70, 9823.80 or 9823.90 of Schedule I to the Customs Tariff (Revised Statutes of Canada, 1985, chapter 41, 3rd Supplement), to the extent that the goods are not subject to duty under that Act, but not including goods that are classified under tariff item No. 9804.30.00 of that schedule and road vehicles, other than pleasure vehicles, classified under heading No. 98.01 of that schedule and in respect of which a registrant who acquired them could not claim an input tax refund by reason of section 206.1;
(2) goods from Canada outside Québec that would, taking into account the required adaptations, be goods classified under any of the headings or subheadings mentioned in paragraph 1 if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00 or 9807.00.00 of Schedule I to the Customs Tariff and road vehicles, other than pleasure vehicles, that would be classified under heading No. 98.01 of that schedule and in respect of which a registrant who acquired them could not claim an input tax refund by reason of section 206.1;
(2.1) goods from Canada outside Québec that are for the domestic or personal use of an individual arriving in Québec to take up permanent residence, except goods acquired by the individual less than 31 days before his arrival in Québec and in respect of which the individual has not paid tax of the same nature as the tax payable under this Title, imposed by another province, the Northwest Territories or the Yukon Territory, or in respect of which the individual has obtained or is entitled to obtain a rebate of such a tax;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity and that have been donated to the charity;
(6) goods that are brought into Québec by a particular person where the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts under a warranty in respect of corporeal movable property;
(7) goods to the supply of which any of Divisions I, II, III or IV of Chapter IV or paragraph 2 of section 198 applies;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $20;
(8.1) goods that are prescribed property for the purposes of section 24.1 and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Québec, where the supplier is registered under Division I of Chapter VIII at the time the goods are brought into Québec;
(9) prescribed goods brought into Québec in prescribed circumstances, under prescribed terms and conditions;
(10) containers that, because of regulations made under paragraph c of Note 11 to Chapter 98 of Schedule I to the Customs Tariff, may be imported in Canada free of customs duties;
(11) money, certificates or other documents evidencing a right that is a financial instrument.
81. The goods referred to in subparagraph 2 of the fourth paragraph of section 17 are the following:
(1) goods that are classified under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.15, 98.16, 98.19 or 98.21 of Schedule I to the Customs Tariff (Revised Statutes of Canada, 1985, chapter 41, 3rd Supplement), to the extent that the goods are not subject to duty under that Act, but not including goods that are classified under tariff item No. 9804.30.00 of that Act and road vehicles, other than pleasure vehicles, classified under tariff item No. 98.01 of that Act in respect of which a registrant who acquired them could not claim an input tax refund by reason of section 206.1;
(2) goods from Canada outside Québec that would, with such modifications as are required, be goods classified under any of the numbers mentioned in paragraph 1 if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00 or 9804.40.00 and road vehicles, other than pleasure vehicles, that would be classified under tariff item 98.01 and in respect of which a registrant who acquired them could not claim an input tax refund by reason of section 206.1;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity and that have been donated to the charity;
(6) goods that are brought into Québec by a particular person where the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts under a warranty in respect of corporeal movable property;
(7) goods to the supply of which paragraph 1 of section 174, Division II, III or IV of Chapter IV or paragraph 2 of section 198 applies;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $20;
(8.1) goods that are prescribed property for the purposes of section 24.1 and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Québec, where the supplier is registered under Division I of Chapter VIII at the time the goods are brought into Québec;
(9) prescribed goods brought into Québec in prescribed circumstances, under prescribed terms and conditions;
(10) containers that, because of regulations made under paragraph c of Note 11 to Chapter 98 of Schedule I to the Customs Tariff, may be imported in Canada free of customs duties;
(11) money, certificates or other documents evidencing a right that is a financial instrument.
81. The goods referred to in subparagraph 2 of the fourth paragraph of section 17 are the following:
(1) goods that are classified under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.13, 98.14, 98.15, 98.16, 98.19 or 98.21 of Schedule I to the Customs Tariff (Revised Statutes of Canada, 1985, chapter 41, 3rd Supplement), to the extent that the goods are not subject to duty under that Act, but not including goods that are classified under tariff item No. 9804.30.00 and road vehicles, other than pleasure vehicles, classified under tariff item No. 98.01 in respect of which a registrant who acquired them could not claim an input tax refund by reason of section 206.1;
(2) goods from Canada outside Québec that would, with such modifications as are required, be goods classified under any of the numbers mentioned in paragraph 1 if they were from outside Canada, but not including goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00 or 9804.40.00 and road vehicles, other than pleasure vehicles, that would be classified under tariff item 98.01 and in respect of which a registrant who acquired them could not claim an input tax refund by reason of section 206.1;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity and that have been donated to the charity;
(6) goods that are brought into Québec by a particular person where the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts under a warranty in respect of corporeal movable property;
(7) goods to the supply of which paragraph 1 of section 174, Division II, III or IV of Chapter IV or paragraph 2 of section 198 applies;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier within the meaning of paragraph 1 of section 2 of the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement), that are from outside Canada and the value of which is not more than $20;
(9) prescribed goods brought into Québec in prescribed circumstances.
81. The goods referred to in subparagraph 2 of the fourth paragraph of section 17 are the following:
(1) goods that are classified under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.13, 98.14, 98.15, 98.16, 98.19 or 98.21 of Schedule I to the Customs Tariff (Revised Statutes of Canada, 1985, chapter 41, 3rd Supplement), to the extent that the goods are not subject to duty under that Act, but not including goods that are classified under tariff item No. 9804.30.00;
(2) goods from Canada outside Québec that would, with such modifications as are required, be goods classified under any of the numbers mentioned in paragraph 1 if they were from outside Canada, other than goods that would be classified under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00 or 9804.40.00;
(3) medals, trophies and other prizes, not including usual merchantable goods, that are won outside Québec in competitions, that are bestowed, received or accepted outside Québec or that are donated by persons outside Québec, for heroic deeds, valour or distinction;
(4) printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into Québec
(a) by or on the order of a government outside Québec or by an agency or representative of such a government, or
(b) by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges;
(5) goods that are brought into Québec by a charity and that have been donated to the charity;
(6) goods that are brought into Québec by a particular person where the goods are supplied to the particular person by a person not resident in Québec for no consideration, other than shipping and handling charges, as replacement parts under a warranty in respect of corporeal movable property;
(7) goods to the supply of which paragraph 1 of section 174, Division II, III or IV of Chapter IV or paragraph 2 of section 198 applies;
(8) goods, other than prescribed goods, that are sent to the recipient of the supply of the goods at an address in Québec by mail or courier, that are from outside Canada and the value of which is not more than $40;
(9) prescribed goods brought into Québec in prescribed circumstances.
