I-1 - Retail Sales Tax Act

Section 17 Disposition versions

1994-06-17

17. The tax provided for by this chapter does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities or any other similar intangible property, nor to sales of debts, rights of action, annuities, insurance, incorporeal rights, moneys or postage stamps, except the following property, the sale of which is taxable:

i.  telephone service and lighting service;

ii.  coins sold at higher than their face value expressed in Canadian money;

iii.  cancelled postage stamps, as well as any non-cancelled postage stamp if it is sold at a price higher than its postage value expressed in Canadian money;

(b)  Sales of bars, ingots, coins or wafers that are composed of gold, silver or platinum and that are refined to a purity level of at least 99.5% in the case of gold or platinum and at least 99.9% in the case of silver;

(c)  (Paragraph repealed);

(d)  (Paragraph repealed);

(e)  (Paragraph repealed);

(f)  (Paragraph repealed);

(g)  Sales of food or beverages for human consumption, including seasonings, sweetening agents and other ingredients to be mixed with or used in the preparation of such food or beverages;

(g.1)  Sales of food products for animal consumption;

(g.2)  Sales of meals the value of which is included in the price of accommodation for a place where a person lodges;

(h)  Sales of trees, shrubs or other plants;

i.  acquired for cultivation for sale as part of an enterprise;

ii.  used for reforestation; or

iii.  acquired to obtain products ordinarily used for human consumption, by a person whose business consists in cultivating such products;

(i)  Sales of livestock, metal wire or netting for fences, harness for horses, farm implements, tools, sugar bush or farm machinery, tractors, animal-drawn vehicles and spare parts therefor, to a bona fide sugar bush operator for the needs of his sugar bush or to a bona fide farmer for the needs of his farm, or sales of horses acquired by a person for use in the course of his business;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 1416 m3 or more, ocean drilling-rigs, dredgers, ships or boats of less than 1416 m3 mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(j.1)  Sales of containers used mainly in sea transport;

(k)  (Paragraph repealed);

(l)  Sales of medicaments for human consumption and dispensed on the prescription of a dentist or physician, or sales of medicaments to an institution within the meaning of the Act respecting health services and social services (chapter S-5);

(l.1)  Sales of

i.  a communication device for use with telegraph or telephone apparatus by a person with a hearing or speech impairment when the device is dispensed on the written order of a physician;

ii.  a heart-monitoring device when the device is dispensed to a consumer on the written order of a physician for use by a person with heart disease;

iii.  a hospital bed dispensed to an organization or that part of an organization that operates a public hospital in Québec that is certified as such by the Department of National Health and Welfare, or dispensed on the written order of a physician for use by an incapacitated person;

iv.  an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;

iv.1.  an aerosol chamber or a metered dose inhaler for use in the treatment of asthma when the sale is made to a consumer on the written order of a physician;

v.  a mechanical percussor for postural drainage treatment;

vi.  a device that is designed to convert sound to light signals and dispensed on the written order of a physician for use by a person with a hearing impairment;

vii.  a selector control device that is specially designed for use by a physically disabled person to enable the person to select, energize or control household, industrial or office equipment;

viii.  ophthalmic lenses, with or without frames, dispensed for the treatment or correction of a defect of vision to a consumer on the written order of an eye-care professional who is entitled under the laws of a province to prescribe such lenses;

ix.  an artificial eye;

x.  an artificial tooth;

xi.  a hearing aid;

xii.  a laryngeal speaking aid;

xiii.  an invalid chair, commode chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed for use by a disabled person;

xiv.  a patient lifter that is specially designed to move a disabled person;

xv.  a wheelchair ramp that is specially designed for access to a motor vehicle;

xvi.  a portable wheelchair ramp;

xvii.  an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a physically disabled person;

xviii.  a patterning device that is specially designed for use by a disabled person;

xix.  a toilet-, bath- or shower-seat that is specially designed for use by a disabled person;

xx.  an insulin infusion pump or an insulin syringe;

xx.1.  an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema when the sale is made to a consumer on the written order of a physician;

xx.2.  a catheter for sub-cutaneous injections or a lancet when the sale is made to a consumer on the written order of a physician;

xxi.  an artificial limb;

xxii.  a spinal or other orthopaedic brace;

xxii.1.  an orthotic device when the sale is made to a consumer on the written order of a physician;

xxiii.  a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;

xxiv.  a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;

xxv.  an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of, a property described in subparagraph xxiv; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for cleansing, deodorizing, beautifying, preserving or restoring, and includes a toilet soap, skin cream or lotion, mouth wash, oral rinse, toothpaste, tooth powder, denture cream or adhesive, antiseptic, bleach, depilatory, perfume, scent and any similar toilet article, preparation or cosmetic;

xxvi.  a cane or crutch that is designed for use by a physically disabled person;

xxvii.  a blood-glucose monitor or meter;

xxviii.  urinary-sugar or urinary-ketone testing reagents or tablets, or blood-sugar, blood-ketone, urinary-sugar or urinary-ketone testing strips;

xxix.  any article that is specially designed for the use of blind persons, when the article is purchased or sold by, or sold on the order or certificate of, a physician, the Canadian National Institute for the Blind or any other bona fide association or institution for the blind for use by a blind person;

xxx.  a dog that is or is to be trained as a guide dog for the use of a blind person, purchased or sold by an organization that is operated for the purpose of supplying guide dogs to blind persons;

xxx.1.  a dog that is or is to be trained to assist a person with a hearing impairment in respect of problems arising from the impairment, where the dog is purchased or sold by an organization that is operated for the purpose of supplying such dogs to persons with hearing impairments;

xxxi.  a part, accessory or attachment that is specially designed for a property described in this paragraph;

xxxii.  any property prescribed by regulation;

xxxiii.  a graduated compression stocking, an anti-embolic stocking or similar article when the sale is made to a consumer on the written order of a physician;

xxxiv.  clothing that is specially designed for use by a disabled person when the sale is made to a consumer on the written order of a physician;

(l.2)  Sales of digoxin, digitoxin, prenylamine, deslanoside, erythrityl tetranitrate, isosorbide dinitrate, nitroglycerine, quinidine and its salts, medical oxygen, epinephrine and its salts, for human consumption;

(l.3)  Sales of medical or surgical equipment or supplies that are exempt supplies described in Part II of Schedule V to the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), or sales of property the price of which is payable or reimbursed by the government of a province under a health care services plan established under an Act of the legislature of the province;

(l.4)  Sales of medicaments for animal use dispensed on the prescription of a veterinarian, where the animals are used in the course of a business or the medicaments are administered in the course of a business;

(l.5)  Sales of a drug included in Schedule C to the Food and Drugs Act (Revised Statutes of Canada, 1985, chapter F-27);

(l.6)  Sales of human sperm;

(m)  Fares on tramways, buses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  (Paragraph repealed);

(o.1)  Sales of a poppy or wreath made by the Minister of Veterans Affairs in the course of operating a sheltered employment workshop or by the Dominion Command, or any provincial command or branch of the Royal Canadian Legion;

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  (Paragraph repealed);

(t)  Sales of advertising inserts or magazines unless, in the latter case, the magazines are sold by subscription; the word “magazines” does not include newspapers nor printed books and their updates;

(u)  Telegraph messages;

(v)  Sales of bulbs, fertilizers, fungicides, herbicides, insecticides or seeds acquired by a person for use in his business of cultivating the soil or of raising utility livestock, and sales of drain tiles for agricultural purposes;

(w)  (Paragraph repealed);

(x)  (Paragraph repealed);

(y)  Sales of movable property intended as components of any movable property intended for sale, sales of conditioning materials, that is, those which, except electricity, gas or fuel, are rapidly consumed or dissipated and are used to provide specific qualities to production equipment used according to the conditions set forth in paragraph z or to any movable property, other than a meal, intended for sale, and sales of movable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a movable or an immovable property, during the 12 months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of movable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the movable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity, gas or fuel which a person of a category other than those determined by the Minister under section 20 uses to produce movable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such movable property, either as an agent of production or to operate production equipment; this exemption does not apply to sales of electricity, gas or fuel used in equipment for the air conditioning, lighting, heating or ventilation of the production site;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  (Paragraph repealed);

(ae)  Sales of

i.  phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station;

ii.  cinematographic films and magnetoscopic tapes carrying visual recordings acquired by a non-profit organization, or by a person for purposes of public broadcasting by a television station or a cinema;

(af)  The sale of an aircraft which, within 12 months of delivery, is used by the purchaser under a licence or permit issued to him for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1985, chapter A-2) or under the National Transportation Act, 1987 (Revised Statutes of Canada, 1985, chapter 28, 3rd Supplement) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence or permit issued to him for that purpose under any of the said Acts, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)  (Paragraph repealed);

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)  (Paragraph repealed);

(aj)  (Paragraph repealed);

(ak)  Sales of fuel, other than natural gas, exempt from the tax prescribed in the Fuel Tax Act (chapter T-1) and used to supply a propulsion engine within the meaning of the said Act;

(al)  (Paragraph repealed);

(am)  (Paragraph repealed).

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2; 1983, c. 44, s. 11; 1983, c. 49, s. 3; 1984, c. 35, s. 3; 1984, c. 47, s. 213; 1986, c. 15, s. 21; 1986, c. 72, s. 1; 1987, c. 21, s. 1; 1988, c. 4, s. 12; 1990, c. 7, s. 3; 1990, c. 59, s. 1; 1990, c. 60, s. 15; 1992, c. 21, s. 375; 1994, c. 22, s. 35.

1992-10-01

17. The tax provided for by this chapter does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities or any other similar intangible property, nor to sales of debts, rights of action, annuities, insurance, incorporeal rights, moneys or postage stamps, except the following property, the sale of which is taxable:

i.  telephone service and lighting service;

ii.  coins sold at higher than their face value expressed in Canadian money;

iii.  cancelled postage stamps, as well as any non-cancelled postage stamp if it is sold at a price higher than its postage value expressed in Canadian money;

(b)  Sales of bars, ingots, coins or wafers that are composed of gold, silver or platinum and that are refined to a purity level of at least 99.5 % in the case of gold or platinum and at least 99.9 % in the case of silver;

(c)  (Paragraph repealed);

(d)  (Paragraph repealed);

(e)  (Paragraph repealed);

(f)  (Paragraph repealed);

(g)  Sales of food or beverages for human consumption, including seasonings, sweetening agents and other ingredients to be mixed with or used in the preparation of such food or beverages;

(g.1)  Sales of food products for animal consumption;

(g.2)  Sales of meals the value of which is included in the price of accommodation for a place where a person lodges;

(h)  Sales of trees, shrubs or other plants;

i.  acquired for cultivation for sale as part of an enterprise;

ii.  used for reforestation; or

iii.  acquired to obtain products ordinarily used for human consumption, by a person whose business consists in cultivating such products;

(i)  Sales of livestock, metal wire or netting for fences, harness for horses, farm implements, tools, sugar bush or farm machinery, tractors, animal-drawn vehicles and spare parts therefor, to a bona fide sugar bush operator for the needs of his sugar bush or to a bona fide farmer for the needs of his farm, or sales of horses acquired by a person for use in the course of his business;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 1416 m3 or more, ocean drilling-rigs, dredgers, ships or boats of less than 1416 m3 mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(j.1)  Sales of containers used mainly in sea transport;

(k)  (Paragraph repealed);

(l)  Sales of medicaments for human consumption and dispensed on the prescription of a dentist or physician, or sales of medicaments to an institution within the meaning of the Act respecting health services and social services (chapter S-5);

(l.1)  Sales of

i.  a communication device for use with telegraph or telephone apparatus by a person with a hearing or speech impairment when the device is dispensed on the written order of a physician;

ii.  a heart-monitoring device when the device is dispensed to a consumer on the written order of a physician for use by a person with heart disease;

iii.  a hospital bed dispensed to an organization or that part of an organization that operates a public hospital in Québec that is certified as such by the Department of National Health and Welfare, or dispensed on the written order of a physician for use by an incapacitated person;

iv.  an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;

v.  a mechanical percussor for postural drainage treatment;

vi.  a device that is designed to convert sound to light signals and dispensed on the written order of a physician for use by a person with a hearing impairment;

vii.  a selector control device that is specially designed for use by a physically disabled person to enable the person to select, energize or control household, industrial or office equipment;

viii.  ophthalmic lenses, with or without frames, dispensed for the treatment or correction of a defect of vision to a consumer on the written order of an eye-care professional who is entitled under the laws of a province to prescribe such lenses;

ix.  an artificial eye;

x.  an artificial tooth;

xi.  a hearing aid;

xii.  a laryngeal speaking aid;

xiii.  an invalid chair, commode chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed for use by a disabled person;

xiv.  a patient lifter that is specially designed to move a disabled person;

xv.  a wheelchair ramp that is specially designed for access to a motor vehicle;

xvi.  a portable wheelchair ramp;

xvii.  an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a physically disabled person;

xviii.  a patterning device that is specially designed for use by a disabled person;

xix.  a toilet-, bath- or shower-seat that is specially designed for use by a disabled person;

xx.  an insulin infusion pump or an insulin syringe;

xxi.  an artificial limb;

xxii.  a spinal or other orthopaedic brace;

xxiii.  a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;

xxiv.  a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;

xxv.  an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of, a property described in subparagraph xxiv; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for cleansing, deodorizing, beautifying, preserving or restoring, and includes a toilet soap, skin cream or lotion, mouth wash, oral rinse, toothpaste, tooth powder, denture cream or adhesive, antiseptic, bleach, depilatory, perfume, scent and any similar toilet article, preparation or cosmetic;

xxvi.  a cane or crutch that is designed for use by a physically disabled person;

xxvii.  a blood-glucose monitor or meter;

xxviii.  urinary-sugar or urinary-ketone testing reagents or tablets, or blood-sugar, blood-ketone, urinary-sugar or urinary-ketone testing strips;

xxix.  any article that is specially designed for the use of blind persons, when the article is purchased or sold by, or sold on the order or certificate of, a physician, the Canadian National Institute for the Blind or any other bona fide association or institution for the blind for use by a blind person;

xxx.  a dog that is or is to be trained as a guide dog for the use of a blind person, purchased or sold by an organization that is operated for the purpose of supplying guide dogs to blind persons;

xxxi.  a part, accessory or attachment that is specially designed for a property described in this paragraph;

xxxii.  any property prescribed by regulation;

(l.2)  Sales of digoxin, digitoxin, prenylamine, deslanoside, erythrityl tetranitrate, isosorbide dinitrate, nitroglycerine, quinidine and its salts, medical oxygen, epinephrine and its salts, for human consumption;

(l.3)  Sales of medical or surgical equipment or supplies that are exempt supplies described in Part II of Schedule V to the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), or sales of property the price of which is payable or reimbursed by the government of a province under a health care services plan established under an Act of the legislature of the province;

(l.4)  Sales of medicaments for animal use dispensed on the prescription of a veterinarian, where the animals are used in the course of a business or the medicaments are administered in the course of a business;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  (Paragraph repealed);

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  (Paragraph repealed);

(t)  Sales of advertising inserts or magazines unless, in the latter case, the magazines are sold by subscription; the word “magazines” does not include newspapers nor printed books and their updates;

(u)  Telegraph messages;

(v)  Sales of bulbs, fertilizers, fungicides, herbicides, insecticides or seeds acquired by a person for use in his business of cultivating the soil or of raising utility livestock, and sales of drain tiles for agricultural purposes;

(w)  (Paragraph repealed);

(x)  (Paragraph repealed);

(y)  Sales of movable property intended as components of any movable property intended for sale, sales of conditioning materials, that is, those which, except electricity, gas or fuel, are rapidly consumed or dissipated and are used to provide specific qualities to production equipment used according to the conditions set forth in paragraph z or to any movable property, other than a meal, intended for sale, and sales of movable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a movable or an immovable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of movable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the movable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity, gas or fuel which a person of a category other than those determined by the Minister under section 20 uses to produce movable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such movable property, either as an agent of production or to operate production equipment; this exemption does not apply to sales of electricity, gas or fuel used in equipment for the air conditioning, lighting, heating or ventilation of the production site;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50 % of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  (Paragraph repealed);

(ae)  Sales of

i.  phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station;

ii.  cinematographic films and magnetoscopic tapes carrying visual recordings acquired by a non-profit organization, or by a person for purposes of public broadcasting by a television station or a cinema;

(af)  The sale of an aircraft which, within twelve months of delivery, is used by the purchaser under a licence or permit issued to him for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1985, chapter A-2) or under the National Transportation Act, 1987 (Revised Statutes of Canada, 1985, chapter 28, 3rd Supplement) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence or permit issued to him for that purpose under any of the said Acts, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)  (Paragraph repealed);

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)  (Paragraph repealed);

(aj)  (Paragraph repealed);

(ak)  Sales of fuel, other than natural gas, exempt from the tax prescribed in the Fuel Tax Act (chapter T-1) and used to supply a propulsion engine within the meaning of the said Act;

(al)  (Paragraph repealed);

(am)  (Paragraph repealed).

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2; 1983, c. 44, s. 11; 1983, c. 49, s. 3; 1984, c. 35, s. 3; 1984, c. 47, s. 213; 1986, c. 15, s. 21; 1986, c. 72, s. 1; 1987, c. 21, s. 1; 1988, c. 4, s. 12; 1990, c. 7, s. 3; 1990, c. 59, s. 1; 1990, c. 60, s. 15; 1992, c. 21, s. 375.

1991-01-01

17. The tax provided for by this chapter does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities or any other similar intangible property, nor to sales of debts, rights of action, annuities, insurance, incorporeal rights, moneys or postage stamps, except the following property, the sale of which is taxable:

i.  telephone service and lighting service;

ii.  coins sold at higher than their face value expressed in Canadian money;

iii.  cancelled postage stamps, as well as any non-cancelled postage stamp if it is sold at a price higher than its postage value expressed in Canadian money;

(b)  Sales of bars, ingots, coins or wafers that are composed of gold, silver or platinum and that are refined to a purity level of at least 99.5 % in the case of gold or platinum and at least 99.9 % in the case of silver;

(c)  (Paragraph repealed);

(d)  (Paragraph repealed);

(e)  (Paragraph repealed);

(f)  (Paragraph repealed);

(g)  Sales of food or beverages for human consumption, including seasonings, sweetening agents and other ingredients to be mixed with or used in the preparation of such food or beverages;

(g.1)  Sales of food products for animal consumption;

(g.2)  Sales of meals the value of which is included in the price of accommodation for a place where a person lodges;

(h)  Sales of trees, shrubs or other plants;

i.  acquired for cultivation for sale as part of an enterprise;

ii.  used for reforestation; or

iii.  acquired to obtain products ordinarily used for human consumption, by a person whose business consists in cultivating such products;

(i)  Sales of livestock, metal wire or netting for fences, harness for horses, farm implements, tools, sugar bush or farm machinery, tractors, animal-drawn vehicles and spare parts therefor, to a bona fide sugar bush operator for the needs of his sugar bush or to a bona fide farmer for the needs of his farm, or sales of horses acquired by a person for use in the course of his business;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 1416 m3 or more, ocean drilling-rigs, dredgers, ships or boats of less than 1416 m3 mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(j.1)  Sales of containers used mainly in sea transport;

(k)  (Paragraph repealed);

(l)  Sales of medicaments for human consumption and dispensed on the prescription of a dentist or physician, or sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5);

(l.1)  Sales of

i.  a communication device for use with telegraph or telephone apparatus by a person with a hearing or speech impairment when the device is dispensed on the written order of a physician;

ii.  a heart-monitoring device when the device is dispensed to a consumer on the written order of a physician for use by a person with heart disease;

iii.  a hospital bed dispensed to an organization or that part of an organization that operates a public hospital in Québec that is certified as such by the Department of National Health and Welfare, or dispensed on the written order of a physician for use by an incapacitated person;

iv.  an artificial breathing apparatus that is specially designed for use by a person with a respiratory disorder;

v.  a mechanical percussor for postural drainage treatment;

vi.  a device that is designed to convert sound to light signals and dispensed on the written order of a physician for use by a person with a hearing impairment;

vii.  a selector control device that is specially designed for use by a physically disabled person to enable the person to select, energize or control household, industrial or office equipment;

viii.  ophthalmic lenses, with or without frames, dispensed for the treatment or correction of a defect of vision to a consumer on the written order of an eye-care professional who is entitled under the laws of a province to prescribe such lenses;

ix.  an artificial eye;

x.  an artificial tooth;

xi.  a hearing aid;

xii.  a laryngeal speaking aid;

xiii.  an invalid chair, commode chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed for use by a disabled person;

xiv.  a patient lifter that is specially designed to move a disabled person;

xv.  a wheelchair ramp that is specially designed for access to a motor vehicle;

xvi.  a portable wheelchair ramp;

xvii.  an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by a physically disabled person;

xviii.  a patterning device that is specially designed for use by a disabled person;

xix.  a toilet-, bath- or shower-seat that is specially designed for use by a disabled person;

xx.  an insulin infusion pump or an insulin syringe;

xxi.  an artificial limb;

xxii.  a spinal or other orthopaedic brace;

xxiii.  a specially constructed appliance that is made to order for a person who has a crippled or deformed foot or ankle;

xxiv.  a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by a person;

xxv.  an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of, a property described in subparagraph xxiv; “cosmetic” means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for cleansing, deodorizing, beautifying, preserving or restoring, and includes a toilet soap, skin cream or lotion, mouth wash, oral rinse, toothpaste, tooth powder, denture cream or adhesive, antiseptic, bleach, depilatory, perfume, scent and any similar toilet article, preparation or cosmetic;

xxvi.  a cane or crutch that is designed for use by a physically disabled person;

xxvii.  a blood-glucose monitor or meter;

xxviii.  urinary-sugar or urinary-ketone testing reagents or tablets, or blood-sugar, blood-ketone, urinary-sugar or urinary-ketone testing strips;

xxix.  any article that is specially designed for the use of blind persons, when the article is purchased or sold by, or sold on the order or certificate of, a physician, the Canadian National Institute for the Blind or any other bona fide association or institution for the blind for use by a blind person;

xxx.  a dog that is or is to be trained as a guide dog for the use of a blind person, purchased or sold by an organization that is operated for the purpose of supplying guide dogs to blind persons;

xxxi.  a part, accessory or attachment that is specially designed for a property described in this paragraph;

xxxii.  any property prescribed by regulation;

(l.2)  Sales of digoxin, digitoxin, prenylamine, deslanoside, erythrityl tetranitrate, isosorbide dinitrate, nitroglycerine, quinidine and its salts, medical oxygen, epinephrine and its salts, for human consumption;

(l.3)  Sales of medical or surgical equipment or supplies that are exempt supplies described in Part II of Schedule V to the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), or sales of property the price of which is payable or reimbursed by the government of a province under a health care services plan established under an Act of the legislature of the province;

(l.4)  Sales of medicaments for animal use dispensed on the prescription of a veterinarian, where the animals are used in the course of a business or the medicaments are administered in the course of a business;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  (Paragraph repealed);

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  (Paragraph repealed);

(t)  Sales of advertising inserts or magazines unless, in the latter case, the magazines are sold by subscription; the word “magazines” does not include newspapers nor printed books and their updates;

(u)  Telegraph messages;

(v)  Sales of bulbs, fertilizers, fungicides, herbicides, insecticides or seeds acquired by a person for use in his business of cultivating the soil or of raising utility livestock, and sales of drain tiles for agricultural purposes;

(w)  (Paragraph repealed);

(x)  (Paragraph repealed);

(y)  Sales of movable property intended as components of any movable property intended for sale, sales of conditioning materials, that is, those which, except electricity, gas or fuel, are rapidly consumed or dissipated and are used to provide specific qualities to production equipment used according to the conditions set forth in paragraph z or to any movable property, other than a meal, intended for sale, and sales of movable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a movable or an immovable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of movable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the movable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity, gas or fuel which a person of a category other than those determined by the Minister under section 20 uses to produce movable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such movable property, either as an agent of production or to operate production equipment; this exemption does not apply to sales of electricity, gas or fuel used in equipment for the air conditioning, lighting, heating or ventilation of the production site;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50 % of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  (Paragraph repealed);

(ae)  Sales of

i.  phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station;

ii.  cinematographic films and magnetoscopic tapes carrying visual recordings acquired by a non-profit organization, or by a person for purposes of public broadcasting by a television station or a cinema;

(af)  The sale of an aircraft which, within twelve months of delivery, is used by the purchaser under a licence or permit issued to him for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1985, chapter A-2) or under the National Transportation Act, 1987 (Revised Statutes of Canada, 1985, chapter 28, 3rd Supplement) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence or permit issued to him for that purpose under any of the said Acts, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)  (Paragraph repealed);

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)  (Paragraph repealed);

(aj)  (Paragraph repealed);

(ak)  Sales of fuel, other than natural gas, exempt from the tax prescribed in the Fuel Tax Act (chapter T-1) and used to supply a propulsion engine within the meaning of the said Act;

(al)  (Paragraph repealed);

(am)  (Paragraph repealed).

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2; 1983, c. 44, s. 11; 1983, c. 49, s. 3; 1984, c. 35, s. 3; 1984, c. 47, s. 213; 1986, c. 15, s. 21; 1986, c. 72, s. 1; 1987, c. 21, s. 1; 1988, c. 4, s. 12; 1990, c. 7, s. 3; 1990, c. 59, s. 1; 1990, c. 60, s. 15.

1990-12-14

17. The tax provided for by this chapter does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities or any other similar intangible property, nor to sales of debts, rights of action, annuities, insurance, incorporeal rights, moneys or postage stamps, except the following property, the sale of which is taxable:

i.  telephone service and lighting service;

ii.  coins sold at higher than their face value expressed in Canadian money;

iii.  cancelled postage stamps, as well as any non-cancelled postage stamp if it is sold at a price higher than its postage value expressed in Canadian money;

(b)  Sales of gold or silver bullion exclusively for purposes of speculation;

(c)  (Paragraph repealed);

(d)  (Paragraph repealed);

(e)  Sales of tobacco;

(f)  (Paragraph repealed);

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, foodstuffs, cider and blueberry-based alcoholic beverages, and sales of beer in taverns;

(h)  Sales of bulbs, shrubs, trees and other plants

i.  acquired for cultivation for sale as part of an enterprise;

ii.  used for reforestation; or

iii.  acquired to obtain products ordinarily used for human consumption;

(i)  Livestock, metal wire or netting for fences, harness for horses, farm implements, tools, sugar bush or farm machinery, tractors, animal-drawn vehicles and parts for the same, sold to a bona fide sugar bush operator for the needs of his sugar bush or to a bona fide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 1416 m3 or more, ocean drilling-rigs, dredgers, ships or boats of less than 1416 m3 mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(j.1)  Sales of containers used mainly in sea transport;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on physicians’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5) or sales of dogs trained to serve as guides to the blind;

(l.1)  Sales of

i.  prostheses or orthopedic devices;

ii.  ophthalmic lenses to relieve or correct defects of vision, or of the mountings supporting such lenses;

iii.  optical readers used by blind persons and designed to instantaneously transcribe texts printed in braille or in a form similar to braille;

iv.  mechanical lifts designed solely to permit handicapped persons access to the various storeys of buildings;

v.  goods designed to alleviate a physical deficiency or a handicap, where such sales are made under the conditions prescribed by regulation to persons suffering from such a deficiency or handicap or to the father, mother or tutor of such a person, or where such sales are made to an establishment within the meaning of the Act respecting health services and social services;

v.1.  property used to administer oxygen, syringes and needles used for insulin injections, property used to determine the proportion of glucose in the blood, where the sales are made to persons suffering from respiratory insufficiency or diabetes or to the fathers, mothers or tutors of such persons;

vi.  component or spare parts of the property contemplated in subparagraphs i to v.1;

vii.  materials for the manufacture or repair of property described in subparagraphs i to vi;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  (Paragraph repealed);

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books and updatings to them, advertising inserts or classroom supplies, or sales of talking books or related media acquired by a person because of a visual handicap;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Sales of firewood or ice;

(x)  Sales for a price of $0.25 or less;

(y)  Sales of movable property intended as components of any movable property intended for sale, sales of conditioning materials, that is, those which, except electricity, gas or fuel, are rapidly consumed or dissipated and are used to provide specific qualities to production equipment used according to the conditions set forth in paragraph z or to any movable property, other than a meal, intended for sale, and sales of movable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a movable or an immovable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of movable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the movable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity, gas or fuel which a person of a category other than those determined by the Minister under section 20 uses to produce movable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such movable property, either as an agent of production or to operate production equipment; this exemption does not apply to sales of electricity, gas or fuel used in equipment for the air conditioning, lighting, heating or ventilation of the production site;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $125 a pair;

iv.  clothing the retail sales unit price of which is over $500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)  Sales of

i.  phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station;

ii.  cinematographic films and magnetoscopic tapes carrying visual recordings acquired by a non-profit organization, or by a person for purposes of public broadcasting by a television station or a cinema;

(af)  The sale of an aircraft which, within twelve months of delivery, is used by the purchaser under a licence or permit issued to him for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1985, chapter A-2) or under the National Transportation Act, 1987 (Revised Statutes of Canada, 1985, chapter 28, 3rd Supplement) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence or permit issued to him for that purpose under any of the said Acts, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)  (Paragraph repealed);

(aj)  Sales of tampons and sanitary napkins;

(ak)  Sales of fuel to supply a propulsion engine within the meaning of the Fuel Tax Act (chapter T-1);

(al)  Sales of fuel which immediately before use is contained in a fuel tank which directly supplies both a propulsion engine and a stationary engine within the meaning of the Fuel Tax Act;

(am)  To sales of infant and child restraint systems, for use in motor vehicles, which meet the requirements of the Motor Vehicle Safety Act (Revised Statutes of Canada, 1985, chapter M-10).

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2; 1983, c. 44, s. 11; 1983, c. 49, s. 3; 1984, c. 35, s. 3; 1984, c. 47, s. 213; 1986, c. 15, s. 21; 1986, c. 72, s. 1; 1987, c. 21, s. 1; 1988, c. 4, s. 12; 1990, c. 7, s. 3; 1990, c. 59, s. 1.

1990-04-11

17. The tax provided for by this chapter does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities or any other similar intangible property, nor to sales of debts, rights of action, annuities, insurance, incorporeal rights, moneys or postage stamps, except the following property, the sale of which is taxable:

i.  telephone service and lighting service;

ii.  coins sold at higher than their face value expressed in Canadian money;

iii.  cancelled postage stamps, as well as any non-cancelled postage stamp if it is sold at a price higher than its postage value expressed in Canadian money;

(b)  Sales of gold or silver bullion exclusively for purposes of speculation;

(c)  (Paragraph repealed);

(d)  (Paragraph repealed);

(e)  Sales of tobacco;

(f)  (Paragraph repealed);

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, foodstuffs, cider and blueberry-based alcoholic beverages, and sales of beer in taverns;

(h)  Sales of bulbs, shrubs, trees and other plants

i.  acquired for cultivation for sale as part of an enterprise;

ii.  used for reforestation; or

iii.  acquired to obtain products ordinarily used for human consumption;

(i)  Livestock, metal wire or netting for fences, harness for horses, farm implements, tools, sugar bush or farm machinery, tractors, animal-drawn vehicles and parts for the same, sold to a bona fide sugar bush operator for the needs of his sugar bush or to a bona fide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 1416 m3 or more, ocean drilling-rigs, dredgers, ships or boats of less than 1416 m3 mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(j.1)  Sales of containers used mainly in sea transport;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on physicians’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5) or sales of dogs trained to serve as guides to the blind;

(l.1)  Sales of

i.  prostheses or orthopedic devices;

ii.  ophthalmic lenses to relieve or correct defects of vision, or of the mountings supporting such lenses;

iii.  optical readers used by blind persons and designed to instantaneously transcribe texts printed in braille or in a form similar to braille;

iv.  mechanical lifts designed solely to permit handicapped persons access to the various storeys of buildings;

v.  goods designed to alleviate a physical deficiency or a handicap, where such sales are made under the conditions prescribed by regulation to persons suffering from such a deficiency or handicap or to the father, mother or tutor of such a person, or where such sales are made to an establishment within the meaning of the Act respecting health services and social services;

v.1.  property used to administer oxygen, syringes and needles used for insulin injections, property used to determine the proportion of glucose in the blood, where the sales are made to persons suffering from respiratory insufficiency or diabetes or to the fathers, mothers or tutors of such persons;

vi.  component or spare parts of the property contemplated in subparagraphs i to v.1;

vii.  materials for the manufacture or repair of property described in subparagraphs i to vi;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  (Paragraph repealed);

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books and updatings to them, advertising inserts or classroom supplies, or sales of talking books or related media acquired by a person because of a visual handicap;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Sales of firewood or ice;

(x)  Sales for a price of $0.25 or less;

(y)  Sales of movable property intended as components of any movable property intended for sale, sales of conditioning materials, that is, those which, except electricity, gas or fuel, are rapidly consumed or dissipated and are used to provide specific qualities to production equipment used according to the conditions set forth in paragraph z or to any movable property, other than a meal, intended for sale, and sales of movable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a movable or an immovable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of movable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the movable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity, gas or fuel which a person of a category other than those determined by the Minister under section 20 uses to produce movable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such movable property, either as an agent of production or to operate production equipment; this exemption does not apply to sales of electricity, gas or fuel used in equipment for the air conditioning, lighting, heating or ventilation of the production site;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $125 a pair;

iv.  clothing the retail sales unit price of which is over $500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)  Sales of

i.  phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station;

ii.  cinematographic films and magnetoscopic tapes carrying visual recordings acquired by a non-profit organization, or by a person for purposes of public broadcasting by a television station or a cinema;

(af)   The sale of an aircraft which, within twelve months of delivery, is used by the purchaser under a licence issued to him for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1985, chapter A-2) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence issued to him for that purpose under the said Act, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)  (Paragraph repealed);

(aj)  Sales of tampons and sanitary napkins;

(ak)  Sales of fuel to supply a propulsion engine within the meaning of the Fuel Tax Act (chapter T-1);

(al)  Sales of fuel which immediately before use is contained in a fuel tank which directly supplies both a propulsion engine and a stationary engine within the meaning of the Fuel Tax Act;

(am)  To sales of infant and child restraint systems, for use in motor vehicles, which meet the requirements of the Motor Vehicle Safety Act (Revised Statutes of Canada, 1985, chapter M-10).

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2; 1983, c. 44, s. 11; 1983, c. 49, s. 3; 1984, c. 35, s. 3; 1984, c. 47, s. 213; 1986, c. 15, s. 21; 1986, c. 72, s. 1; 1987, c. 21, s. 1; 1988, c. 4, s. 12; 1990, c. 7, s. 3.

1988-12-12

17. The tax provided for by this chapter does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities or any other similar intangible property, nor to sales of debts, rights of action, annuities, insurance, incorporeal rights, moneys or postage stamps, except the following property, the sale of which is taxable:

i.  telephone service and lighting service;

ii.  coins sold at higher than their face value expressed in Canadian money;

iii.  cancelled postage stamps, as well as any non-cancelled postage stamp if it is sold at a price higher than its postage value expressed in Canadian money;

(b)  Sales of gold or silver bullion exclusively for purposes of speculation;

(c)  (Paragraph repealed);

(d)  (Paragraph repealed);

(e)  Sales of tobacco;

(f)  (Paragraph repealed);

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, foodstuffs and cider, and sales of beer in taverns;

(h)  Sales of bulbs, shrubs, trees and other plants

i.  acquired for cultivation for sale as part of an enterprise;

ii.  used for reforestation; or

iii.  acquired to obtain products ordinarily used for human consumption;

(i)  Livestock, metal wire or netting for fences, harness for horses, farm implements, tools, sugar bush or farm machinery, tractors, animal-drawn vehicles and parts for the same, sold to a bona fide sugar bush operator for the needs of his sugar bush or to a bona fide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 1416 m3 or more, ocean drilling-rigs, dredgers, ships or boats of less than 1416 m3 mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on physicians’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5) or sales of dogs trained to serve as guides to the blind;

(l.1)  Sales of

i.  prostheses or orthopedic devices;

ii.  ophthalmic lenses to relieve or correct defects of vision, or of the mountings supporting such lenses;

iii.  optical readers used by blind persons and designed to instantaneously transcribe texts printed in braille or in a form similar to braille;

iv.  mechanical lifts designed solely to permit handicapped persons access to the various storeys of buildings;

v.  goods designed to alleviate a physical deficiency or a handicap, where such sales are made under the conditions prescribed by regulation to persons suffering from such a deficiency or handicap or to the father, mother or tutor of such a person, or where such sales are made to an establishment within the meaning of the Act respecting health services and social services;

vi.  components or replacement parts for the property described in subparagraphs i to v;

vii.  materials for the manufacture or repair of property described in subparagraphs i to vi;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  (Paragraph repealed);

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books and updatings to them, advertising inserts or classroom supplies, or sales of talking books or related media acquired by a person because of a visual handicap;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Sales of firewood or ice;

(x)  Sales for a price of $0.25 or less;

(y)  Sales of movable property intended as components of any movable property intended for sale, sales of conditioning materials, that is, those which, except electricity, gas or fuel, are rapidly consumed or dissipated and are used to provide specific qualities to production equipment used according to the conditions set forth in paragraph z or to any movable property, other than a meal, intended for sale, and sales of movable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a movable or an immovable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of movable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the movable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity, gas or fuel which a person of a category other than those determined by the Minister under section 20 uses to produce movable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such movable property, either as an agent of production or to operate production equipment; this exemption does not apply to sales of electricity, gas or fuel used in equipment for the air conditioning, lighting, heating or ventilation of the production site;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $125 a pair;

iv.  clothing the retail sales unit price of which is over $500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)  Sales of

i.  phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station;

ii.  cinematographic films and magnetoscopic tapes carrying visual recordings acquired by a non-profit organization, or by a person for purposes of public broadcasting by a television station or a cinema;

(af)   The sale of an aircraft which, within twelve months of delivery, is used by the purchaser under a licence issued to him for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1985, chapter A-2) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence issued to him for that purpose under the said Act, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)  (Paragraph repealed);

(aj)  Sales of tampons and sanitary napkins;

(ak)  Sales of fuel to supply a propulsion engine within the meaning of the Fuel Tax Act (chapter T-1);

(al)  Sales of fuel which immediately before use is contained in a fuel tank which directly supplies both a propulsion engine and a stationary engine within the meaning of the Fuel Tax Act;

(am)  To sales of infant and child restraint systems, for use in motor vehicles, which meet the requirements of the Motor Vehicle Safety Act (Revised Statutes of Canada, 1985, chapter M-10).

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2; 1983, c. 44, s. 11; 1983, c. 49, s. 3; 1984, c. 35, s. 3; 1984, c. 47, s. 213; 1986, c. 15, s. 21; 1986, c. 72, s. 1; 1987, c. 21, s. 1; 1988, c. 4, s. 12.

1988-03-31

17. The tax provided for by this chapter does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities or any other similar intangible property, nor to sales of debts, rights of action, annuities, insurance, incorporeal rights, moneys or postage stamps, except the following property, the sale of which is taxable:

i.  telephone service and lighting service;

ii.  coins sold at higher than their face value expressed in Canadian money;

iii.  cancelled postage stamps, as well as any non-cancelled postage stamp if it is sold at a price higher than its postage value expressed in Canadian money;

(b)  Sales of gold or silver bullion exclusively for purposes of speculation;

(c)  (Paragraph repealed);

(d)  (Paragraph repealed);

(e)  Sales of tobacco;

(f)  (Paragraph repealed);

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, foodstuffs and cider, and sales of beer in taverns;

(h)  Sales of bulbs, shrubs, trees and other plants

i.  acquired for cultivation for sale as part of an enterprise;

ii.  used for reforestation; or

iii.  acquired to obtain products ordinarily used for human consumption;

(i)  Livestock, metal wire or netting for fences, harness for horses, farm implements, tools, sugar bush or farm machinery, tractors, animal-drawn vehicles and parts for the same, sold to a bona fide sugar bush operator for the needs of his sugar bush or to a bona fide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 1416 m3 or more, ocean drilling-rigs, dredgers, ships or boats of less than 1416 m3 mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on physicians’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5) or sales of dogs trained to serve as guides to the blind;

(l.1)  Sales of

i.  prostheses or orthopedic devices;

ii.  ophthalmic lenses to relieve or correct defects of vision, or of the mountings supporting such lenses;

iii.  optical readers used by blind persons and designed to instantaneously transcribe texts printed in braille or in a form similar to braille;

iv.  mechanical lifts designed solely to permit handicapped persons access to the various storeys of buildings;

v.  goods designed to alleviate a physical deficiency or a handicap, where such sales are made under the conditions prescribed by regulation to persons suffering from such a deficiency or handicap or to the father, mother or tutor of such a person, or where such sales are made to an establishment within the meaning of the Act respecting health services and social services;

vi.  components or replacement parts for the property described in subparagraphs i to v;

vii.  materials for the manufacture or repair of property described in subparagraphs i to vi;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  (Paragraph repealed);

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books and updatings to them, advertising inserts or classroom supplies, or sales of talking books or related media acquired by a person because of a visual handicap;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Sales of firewood or ice;

(x)  Sales for a price of $0.25 or less;

(y)  Sales of movable property intended as components of any movable property intended for sale, sales of conditioning materials, that is, those which, except electricity, gas or fuel, are rapidly consumed or dissipated and are used to provide specific qualities to production equipment used according to the conditions set forth in paragraph z or to any movable property, other than a meal, intended for sale, and sales of movable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a movable or an immovable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of movable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the movable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity, gas or fuel which a person of a category other than those determined by the Minister under section 20 uses to produce movable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such movable property, either as an agent of production or to operate production equipment; this exemption does not apply to sales of electricity, gas or fuel used in equipment for the air conditioning, lighting, heating or ventilation of the production site;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $125 a pair;

iv.  clothing the retail sales unit price of which is over $500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)  Sales of

i.  phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station;

ii.  cinematographic films and magnetoscopic tapes carrying visual recordings acquired by a non-profit organization, or by a person for purposes of public broadcasting by a television station or a cinema;

(af)   The sale of an aircraft which, within twelve months of delivery, is used by the purchaser under a licence issued to him for that purpose under the Aeronautics Act (Statutes of Canada) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence issued to him for that purpose under the said Act, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)  (Paragraph repealed);

(aj)  Sales of tampons and sanitary napkins;

(ak)  Sales of fuel to supply a propulsion engine within the meaning of the Fuel Tax Act (chapter T-1);

(al)  Sales of fuel which immediately before use is contained in a fuel tank which directly supplies both a propulsion engine and a stationary engine within the meaning of the Fuel Tax Act;

(am)  To sales of infant and child restraint systems, for use in motor vehicles, which meet the requirements of the Motor Vehicle Safety Act (Statutes of Canada).

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2; 1983, c. 44, s. 11; 1983, c. 49, s. 3; 1984, c. 35, s. 3; 1984, c. 47, s. 213; 1986, c. 15, s. 21; 1986, c. 72, s. 1; 1987, c. 21, s. 1; 1988, c. 4, s. 12.

1987-04-15

17. The tax provided for by this chapter does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities or any other similar intangible property, nor to sales of debts, rights of action, annuities, insurance, incorporeal rights, moneys or postage stamps, except the following property, the sale of which is taxable:

i.  telephone service and lighting service;

ii.  coins sold at higher than their face value expressed in Canadian money;

iii.  cancelled postage stamps, as well as any non-cancelled postage stamp if it is sold at a price higher than its postage value expressed in Canadian money;

(b)  Sales of gold or silver bullion exclusively for purposes of speculation;

(c)  (Paragraph repealed);

(d)  (Paragraph repealed);

(e)  Sales of tobacco;

(f)  (Paragraph repealed);

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, foodstuffs and cider, and sales of beer in taverns;

(h)  Sales of bulbs, shrubs, trees and other plants

i.  acquired for cultivation for sale as part of an enterprise;

ii.  used for reforestation; or

iii.  acquired to obtain products ordinarily used for human consumption;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 1416 m3 or more, ocean drilling-rigs, dredgers, ships or boats of less than 1416 m3 mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on physicians’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5) or sales of dogs trained to serve as guides to the blind;

(l.1)  Sales of

i.  prostheses or orthopedic devices;

ii.  ophthalmic lenses to relieve or correct defects of vision, or of the mountings supporting such lenses;

iii.  optical readers used by blind persons and designed to instantaneously transcribe texts printed in braille or in a form similar to braille;

iv.  mechanical lifts designed solely to permit handicapped persons access to the various storeys of buildings;

v.  goods designed to alleviate a physical deficiency or a handicap, where such sales are made under the conditions prescribed by regulation to persons suffering from such a deficiency or handicap or to the father, mother or tutor of such a person, or where such sales are made to an establishment within the meaning of the Act respecting health services and social services;

vi.  components or replacement parts for the property described in subparagraphs i to v;

vii.  materials for the manufacture or repair of property described in subparagraphs i to vi;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  (Paragraph repealed);

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books and updatings to them, advertising inserts and classroom supplies;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Sales of firewood or ice;

(x)  Sales for a price of $0.25 or less;

(y)  Sales of movable property intended as components of any movable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any movable property, other than a meal, intended for sale, and sales of movable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a movable or an immovable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of movable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the movable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity, gas or fuel which a person of a category other than those determined by the Minister under section 20 uses to produce movable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such movable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $125 a pair;

iv.  clothing the retail sales unit price of which is over $500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)  Sales of

i.  phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station;

ii.  cinematographic films and magnetoscopic tapes carrying visual recordings acquired by a non-profit organization, or by a person for purposes of public broadcasting by a television station or a cinema;

(af)   The sale of an aircraft which, within twelve months of delivery, is used by the purchaser under a licence issued to him for that purpose under the Aeronautics Act (Statutes of Canada) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence issued to him for that purpose under the said Act, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)  (Paragraph repealed);

(aj)  Sales of tampons and sanitary napkins;

(ak)  Sales of fuel to supply a propulsion engine within the meaning of the Fuel Tax Act (chapter T-1);

(al)  Sales of fuel which immediately before use is contained in a fuel tank which directly supplies both a propulsion engine and a stationary engine within the meaning of the Fuel Tax Act.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2; 1983, c. 44, s. 11; 1983, c. 49, s. 3; 1984, c. 35, s. 3; 1984, c. 47, s. 213; 1986, c. 15, s. 21; 1986, c. 72, s. 1; 1987, c. 21, s. 1.

1986-11-11

17. The tax provided for by this chapter does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities or any other similar intangible property, nor to sales of debts, rights of action, annuities, insurance, incorporeal rights, moneys or postage stamps, except the following property, the sale of which is taxable:

i.  telephone service and lighting service;

ii.  coins sold at higher than their face value expressed in Canadian money;

iii.  cancelled postage stamps, as well as any non-cancelled postage stamp if it is sold at a price higher than its postage value expressed in Canadian money;

(b)  Sales of gold or silver bullion exclusively for purposes of speculation;

(c)  (Paragraph repealed);

(d)  (Paragraph repealed);

(e)  Sales of tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, foodstuffs and cider, and sales of beer in taverns;

(h)  Sales of bulbs, shrubs, trees and other plants

i.  acquired for cultivation for sale as part of an enterprise;

ii.  used for reforestation; or

iii.  acquired to obtain products ordinarily used for human consumption;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 1416 m3 or more, ocean drilling-rigs, dredgers, ships or boats of less than 1416 m3 mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on physicians’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5) or sales of dogs trained to serve as guides to the blind;

(l.1)  Sales of

i.  prostheses or orthopedic devices;

ii.  ophthalmic lenses to relieve or correct defects of vision, or of the mountings supporting such lenses;

iii.  optical readers used by blind persons and designed to instantaneously transcribe texts printed in braille or in a form similar to braille;

iv.  mechanical lifts designed solely to permit handicapped persons access to the various storeys of buildings;

v.  goods designed to alleviate a physical deficiency or a handicap, where such sales are made under the conditions prescribed by regulation to persons suffering from such a deficiency or handicap or to the father, mother or tutor of such a person, or where such sales are made to an establishment within the meaning of the Act respecting health services and social services;

vi.  components or replacement parts for the property described in subparagraphs i to v;

vii.  materials for the manufacture or repair of property described in subparagraphs i to vi;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  (Paragraph repealed);

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books and updatings to them, advertising inserts and classroom supplies;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of $0.25 or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $125 a pair;

iv.  clothing the retail sales unit price of which is over $500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)  Sales of

i.  phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station;

ii.  cinematographic films and magnetoscopic tapes carrying visual recordings acquired by a non-profit organization, or by a person for purposes of public broadcasting by a television station or a cinema;

(af)   The sale of an aircraft which, within twelve months of delivery, is used by the purchaser under a licence issued to him for that purpose under the Aeronautics Act (Statutes of Canada) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence issued to him for that purpose under the said Act, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)   Sales of natural gas.

(aj)  Sales of tampons and sanitary napkins.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2; 1983, c. 44, s. 11; 1983, c. 49, s. 3; 1984, c. 35, s. 3; 1984, c. 47, s. 213; 1986, c. 15, s. 21; 1986, c. 72, s. 1.

1986-05-27

17. The tax provided for by this chapter does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities or any other similar intangible property, nor to sales of debts, rights of action, annuities, insurance, incorporeal rights, moneys or postage stamps, except the following property, the sale of which is taxable:

i.  telephone service and lighting service;

ii.  coins sold at higher than their face value expressed in Canadian money, except gold Maple Leaf coins struck by the Royal Canadian Mint;

iii.  cancelled postage stamps, as well as any non-cancelled postage stamp if it is sold at a price higher than its postage value expressed in Canadian money;

(b)  Sales of gold or silver bullion exclusively for purposes of speculation;

(c)  (Paragraph repealed);

(d)  (Paragraph repealed);

(e)  Sales of tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, foodstuffs and cider, and sales of beer in taverns;

(h)  Sales of bulbs, shrubs, trees and other plants

i.  acquired for cultivation for sale as part of an enterprise;

ii.  used for reforestation; or

iii.  acquired to obtain products ordinarily used for human consumption;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 1416 m3 or more, ocean drilling-rigs, dredgers, ships or boats of less than 1416 m3 mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on physicians’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5) or sales of dogs trained to serve as guides to the blind;

(l.1)  Sales of

i.  prostheses or orthopedic devices;

ii.  ophthalmic lenses to relieve or correct defects of vision, or of the mountings supporting such lenses;

iii.  optical readers used by blind persons and designed to instantaneously transcribe texts printed in braille or in a form similar to braille;

iv.  mechanical lifts designed solely to permit handicapped persons access to the various storeys of buildings;

v.  goods designed to alleviate a physical deficiency or a handicap, where such sales are made under the conditions prescribed by regulation to persons suffering from such a deficiency or handicap or to the father, mother or tutor of such a person, or where such sales are made to an establishment within the meaning of the Act respecting health services and social services;

vi.  components or replacement parts for the property described in subparagraphs i to v;

vii.  materials for the manufacture or repair of property described in subparagraphs i to vi;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  (Paragraph repealed);

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books and updatings to them, advertising inserts and classroom supplies;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of $0.25 or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $125 a pair;

iv.  clothing the retail sales unit price of which is over $500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)  Sales of

i.  phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station;

ii.  cinematographic films and magnetoscopic tapes carrying visual recordings acquired by a non-profit organization, or by a person for purposes of public broadcasting by a television station or a cinema;

(af)   The sale of an aircraft which, within twelve months of delivery, is used by the purchaser under a licence issued to him for that purpose under the Aeronautics Act (Statutes of Canada) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence issued to him for that purpose under the said Act, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)   Sales of natural gas.

(aj)  Sales of tampons and sanitary napkins.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2; 1983, c. 44, s. 11; 1983, c. 49, s. 3; 1984, c. 35, s. 3; 1984, c. 47, s. 213; 1986, c. 15, s. 21.

1985-04-01

17. The tax provided for by this act does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities, moneys or any other similar intangible property;

(b)  Sales of gold or silver bullion exclusively for purposes of speculation;

(c)  All transactions made through the Canadian Commodity Exchange Inc.;

(d)  All debts, rights of action, annuities, insurance premiums and incorporeal rights except telephone service and lighting service;

(e)  Sales of tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, foodstuffs and cider, and sales of beer in taverns;

(h)   Sales of bulbs, shrubs, trees and other plants, including the containers in which they are held at the time of sale, if less than $5 in value, except sales of cut flowers, artificial flowers or plants or goods composed of natural and artificial flowers or plants;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 1416 m3 or more, ocean drilling-rigs, dredgers, ships or boats of less than 1416 m3 mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on physicians’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5), sales of prostheses or orthopedic devices, sales of ophthalmic lenses to relieve or correct defects of vision, sales of the mountings supporting such lenses, sales of optical readers used by blind persons and designed to instantaneously transcribe texts printed in braille or in a form similar to braille, sales of mechanical lifts designed solely to permit handicapped persons access to the various storeys of buildings, or sales of dogs trained to serve as guides to the blind;

(l.1)  Sales of goods designed to alleviate a physical deficiency or a handicap, where such sales are made under the conditions prescribed by regulation to persons suffering from such a deficiency or handicap or to the father, mother or tutor of such a person;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  (Paragraph repealed);

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books and updatings to them, advertising inserts and classroom supplies;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of $0.25 or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $125 a pair;

iv.  clothing the retail sales unit price of which is over $500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)   Sales of phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station, and sales of cinematographic films and magnetoscopic tapes carrying visual recordings;

(af)   The sale of an aircraft which, within twelve months of delivery, is used by the purchaser under a licence issued to him for that purpose under the Aeronautics Act (Statutes of Canada) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence issued to him for that purpose under the said Act, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)   Sales of natural gas.

(aj)  Sales of tampons and sanitary napkins.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2; 1983, c. 44, s. 11; 1983, c. 49, s. 3; 1984, c. 35, s. 3; 1984, c. 47, s. 213.

1984-12-14

17. The tax provided for by this act does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities, moneys or any other similar intangible property;

(b)  Sales of gold or silver bullion exclusively for purposes of speculation;

(c)  All transactions made through the Canadian Commodity Exchange Inc.;

(d)  All debts, rights of action, annuities, insurance premiums and incorporeal rights except telephone service and lighting service;

(e)  Sales of tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, foodstuffs and cider, and sales of beer in taverns;

(h)   Sales of bulbs, shrubs, trees and other plants, including the containers in which they are held at the time of sale, if less than $5 in value, except sales of cut flowers, artificial flowers or plants or goods composed of natural and artificial flowers or plants;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 500 tons gross or more, ocean drilling-rigs, dredgers, ships or boats of less than 500 tons gross mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on physicians’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5), sales of prostheses or orthopedic devices, sales of ophthalmic lenses to relieve or correct defects of vision, sales of the mountings supporting such lenses, sales of optical readers used by blind persons and designed to instantaneously transcribe texts printed in braille or in a form similar to braille, sales of mechanical lifts designed solely to permit handicapped persons access to the various storeys of buildings, or sales of dogs trained to serve as guides to the blind;

(l.1)  Sales of goods designed to alleviate a physical deficiency or a handicap, where such sales are made under the conditions prescribed by regulation to persons suffering from such a deficiency or handicap or to the father, mother or tutor of such a person;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  (Paragraph repealed);

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books and updatings to them, advertising inserts and classroom supplies;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of $0.25 or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $125 a pair;

iv.  clothing the retail sales unit price of which is over $500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)   Sales of phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station, and sales of cinematographic films and magnetoscopic tapes carrying visual recordings;

(af)   The sale of an aircraft which, within twelve months of delivery, is used by the purchaser under a licence issued to him for that purpose under the Aeronautics Act (Statutes of Canada) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence issued to him for that purpose under the said Act, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)   Sales of natural gas.

(aj)  Sales of tampons and sanitary napkins.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2; 1983, c. 44, s. 11; 1983, c. 49, s. 3; 1984, c. 35, s. 3.

1983-12-21

17. The tax provided for by this act does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities, moneys or any other similar intangible property;

(b)  Sales of gold or silver bullion exclusively for purposes of speculation;

(c)  All transactions made through the Canadian Commodity Exchange Inc.;

(d)  All debts, rights of action, annuities, insurance premiums and incorporeal rights except telephone service and lighting service;

(e)  Sales of tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, foodstuffs and cider, and sales of beer in taverns;

(h)   Sales of bulbs, shrubs, trees and other plants, including the containers in which they are held at the time of sale, if less than $5 in value, except sales of cut flowers, artificial flowers or plants or goods composed of natural and artificial flowers or plants;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 500 tons gross or more, ocean drilling-rigs, dredgers, ships or boats of less than 500 tons gross mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on physicians’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5), sales of prostheses or orthopedic devices, sales of ophthalmic lenses to relieve or correct defects of vision, sales of the mountings supporting such lenses, sales of optical readers used by blind persons to instantaneously transcribe texts printed in a form similar to Braille, sales of mechanical lifts designed solely to permit disabled persons access to the various storeys of buildings, or sales of dogs trained to serve as guides to the blind;

(l.1)  Sales of goods designed to alleviate a physical deficiency or an infirmity, where such sales are made under the conditions prescribed by regulation to persons suffering from such a deficiency or infirmity or to the father, mother or tutor of such a person;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  (Paragraph repealed);

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books and updatings to them, advertising inserts and classroom supplies;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of twenty-five cents or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $125 a pair;

iv.  clothing the retail sales unit price of which is over $500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)   Sales of phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station, and sales of cinematographic films and magnetoscopic tapes carrying visual recordings;

(af)   The sale of an aircraft which, within twelve months of delivery, is used by the purchaser under a licence issued to him for that purpose under the Aeronautics Act (Statutes of Canada) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence issued to him for that purpose under the said Act, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)   Sales of natural gas.

(aj)  Sales of tampons and sanitary napkins.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2; 1983, c. 44, s. 11; 1983, c. 49, s. 3.

1983-06-23

17. The tax provided for by this act does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities, moneys or any other similar intangible property;

(b)  Sales of gold or silver bullion exclusively for purposes of speculation;

(c)  All transactions made through the Canadian Commodity Exchange Inc.;

(d)  All debts, rights of action, annuities, insurance premiums and incorporeal rights except telephone service and lighting service;

(e)  Sales of tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, foodstuffs and cider, and sales of beer in taverns;

(h)   Sales of bulbs, shrubs, trees and other plants, including the containers in which they are held at the time of sale, if less than $5 in value, except sales of cut flowers, artificial flowers or plants or goods composed of natural and artificial flowers or plants;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 500 tons gross or more, ocean drilling-rigs, dredgers, ships or boats of less than 500 tons gross mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on doctors’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5), sales of prostheses or orthopedic devices, sales of ophtalmic lenses to relieve or correct defects of vision, sales of the mountings supporting such lenses, sales of optical readers used by blind persons to instantaneously transcribe texts printed in a form similar to braille, sales of mechanical lifts designed solely to permit disabled persons access to the various storeys of buildings, sales of goods designed specially to alleviate a physical deficiency or an infirmity, or sales of dogs trained to serve as guides to the blind;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)   Repealed;

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is delivered outside Québec, for use or consumption outside Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books, advertising inserts and classroom supplies;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of twenty-five cents or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $ 125 a pair;

iv.  clothing the retail sales unit price of which is over $ 500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)   Sales of phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station, and sales of cinematographic films and magnetoscopic tapes carrying visual recordings;

(af)   The sale of an aircraft which, within twelve months of delivery, is used by the purchaser under a licence issued to him for that purpose under the Aeronautics Act (Statutes of Canada) for tests or experiments or to operate a commercial air service, the leasing of an aircraft which the lessee operates under a licence issued to him for that purpose under the said Act, the sale of a component part of such an aircraft and the sale of a spare part used for the maintenance or repair of an aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)   Sales of natural gas.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5; 1983, c. 20, s. 2.

1982-12-16

17. The tax provided for by this act does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities, moneys or any other similar intangible property;

(b)  Sales of gold or silver bullion exclusively for purposes of speculation;

(c)  All transactions made through the Canadian Commodity Exchange Inc.;

(d)  All debts, rights of action, annuities, insurance premiums and incorporeal rights except telephone service and lighting service;

(e)  Sales of tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, foodstuffs and cider, and sales of beer in taverns;

(h)   Sales of bulbs, shrubs, trees and other plants, including the containers in which they are held at the time of sale, if less than $5 in value, except sales of cut flowers, artificial flowers or plants or goods composed of natural and artificial flowers or plants;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 500 tons gross or more, ocean drilling-rigs, dredgers, ships or boats of less than 500 tons gross mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on doctors’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5), sales of prostheses or orthopedic devices, sales of ophtalmic lenses to relieve or correct defects of vision, sales of the mountings supporting such lenses, sales of optical readers used by blind persons to instantaneously transcribe texts printed in a form similar to braille, sales of mechanical lifts designed solely to permit disabled persons access to the various storeys of buildings, sales of goods designed specially to alleviate a physical deficiency or an infirmity, or sales of dogs trained to serve as guides to the blind;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)   Repealed;

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is shipped outside of Québec, for consumption or use outside of Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books, advertising inserts and classroom supplies;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of twenty-five cents or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $ 125 a pair;

iv.  clothing the retail sales unit price of which is over $ 500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)   Sales of phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station, and sales of cinematographic films and magnetoscopic tapes carrying visual recordings;

(af)   The sale of an aircraft which, within twelve months of that sale, will be used by the purchaser for experiments or tests under a licence issued to him for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1970, c. A-3) or operated by the purchaser under a licence to operate a commercial air service issued to him under the said act, the leasing of an aircraft which the lessee operates under a licence issued for that purpose under the said act, the sale of component parts of such an aircraft and the sale of spare parts used for the maintenance or repair of any aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports;

(ai)   Sales of natural gas.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6; 1982, c. 56, s. 5.

1982-06-23

17. The tax provided for by this act does not apply to the following:

(a)  Sales of bonds, shares of a corporation, securities, moneys or any other similar intangible property;

(b)  Sales of gold or silver bullion exclusively for purposes of speculation;

(c)  All transactions made through the Canadian Commodity Exchange Inc.;

(d)  All debts, rights of action, annuities, insurance premiums and incorporeal rights except telephone service and lighting service;

(e)  Sales of tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, foodstuffs and cider, and sales of beer in taverns;

(h)   Sales of bulbs, shrubs, trees and other plants, including the containers in which they are held at the time of sale, if less than $5 in value, except sales of cut flowers, artificial flowers or plants or goods composed of natural and artificial flowers or plants;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 500 tons gross or more, ocean drilling-rigs, dredgers, ships or boats of less than 500 tons gross mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on doctors’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5), sales of prostheses or orthopedic devices, sales of ophtalmic lenses to relieve or correct defects of vision, sales of the mountings supporting such lenses, sales of optical readers used by blind persons to instantaneously transcribe texts printed in a form similar to braille, sales of mechanical lifts designed solely to permit disabled persons access to the various storeys of buildings, sales of goods designed specially to alleviate a physical deficiency or an infirmity, or sales of dogs trained to serve as guides to the blind;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)   Repealed;

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is shipped outside of Québec, for consumption or use outside of Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books, advertising inserts and classroom supplies;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of twenty-five cents or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $ 125 a pair;

iv.  clothing the retail sales unit price of which is over $ 500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)   Sales of phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station, and sales of cinematographic films and magnetoscopic tapes carrying visual recordings;

(af)   The sale of an aircraft which, within twelve months of that sale, will be used by the purchaser for experiments or tests under a licence issued to him for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1970, c. A-3) or operated by the purchaser under a licence to operate a commercial air service issued to him under the said act, the leasing of an aircraft which the lessee operates under a licence issued for that purpose under the said act, the sale of component parts of such an aircraft and the sale of spare parts used for the maintenance or repair of any aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3; 1982, c. 38, s. 6.

The replacement of paragraph l and the addition of paragraph ae of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 have effect from 19 April 1978. (1978, c. 30, s. 5)

The addition of paragraph ad at the end of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 has effect from 13 April 1978. (1978, c. 30, s. 4).

1982-03-18

17. The tax provided for by this act does not apply to the following:

(a)  Bonds and shares of a corporation;

(b)  All other intangible property, all securities, all moneys;

(c)  All transactions made through the Canadian Commodity Exchange Inc.;

(d)  All debts, rights of action, annuities, insurance premiums and incorporeal rights except telephone service and lighting service;

(e)  Sales of tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Sales of vitamins, decoctions and the vegetable substances used in preparing them, of foodstuffs and cider, excepting sales of candies and sales of beer except in taverns, alcohol, wines, spirits and aerated water to which essence or syrup has been added and the price of which is not fixed under the Meals and Hotels Tax Act (chapter T-3);

(h)   Sales of bulbs, shrubs, trees and other plants, including the containers in which they are held at the time of sale, if less than $5 in value, except sales of cut flowers, artificial flowers or plants or goods composed of natural and artificial flowers or plants;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 500 tons gross or more, ocean drilling-rigs, dredgers, ships or boats of less than 500 tons gross mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on doctors’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5), sales of prostheses or orthopedic devices, sales of ophtalmic lenses to relieve or correct defects of vision, sales of the mountings supporting such lenses, sales of optical readers used by blind persons to instantaneously transcribe texts printed in a form similar to braille, sales of mechanical lifts designed solely to permit disabled persons access to the various storeys of buildings, sales of goods designed specially to alleviate a physical deficiency or an infirmity, or sales of dogs trained to serve as guides to the blind;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)   Repealed;

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is shipped outside of Québec, for consumption or use outside of Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books, advertising inserts and classroom supplies;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of twenty-five cents or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $ 125 a pair;

iv.  clothing the retail sales unit price of which is over $ 500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)   Sales of phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station, and sales of cinematographic films and magnetoscopic tapes carrying visual recordings;

(af)   The sale of an aircraft which, within twelve months of that sale, will be used by the purchaser for experiments or tests under a licence issued to him for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1970, c. A-3) or operated by the purchaser under a licence to operate a commercial air service issued to him under the said act, the leasing of an aircraft which the lessee operates under a licence issued for that purpose under the said act, the sale of component parts of such an aircraft and the sale of spare parts used for the maintenance or repair of any aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25; 1982, c. 4, s. 3.

The replacement of paragraph l and the addition of paragraph ae of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 have effect from 19 April 1978. (1978, c. 30, s. 5)

The addition of paragraph ad at the end of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 has effect from 13 April 1978. (1978, c. 30, s. 4).

1981-06-18

17. The tax provided for by this act does not apply to the following:

(a)  Bonds and shares of a corporation;

(b)  All other intangible property, all securities, all moneys;

(c)  All transactions made through the Canadian Commodity Exchange Inc.;

(d)  All debts, rights of action, annuities, insurance premiums and incorporeal rights except telephone service and lighting service;

(e)  Beer, cider and tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Vitamins, decoctions and the vegetable substances used in preparing them, and foodstuffs, excepting candies, and excepting alcohol, wines, spirits and aerated water to which essence or syrup has been added, which are not sold in an establishment within the meaning of the Meals and Hotels Tax Act (chapter T-3);

(h)   Sales of bulbs, shrubs, trees and other plants, including the containers in which they are held at the time of sale, if less than $5 in value, except sales of cut flowers, artificial flowers or plants or goods composed of natural and artificial flowers or plants;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Sales of fishing nets, fishing apparatus, ships or boats for commercial fishing, ships or boats of 500 tons gross or more, ocean drilling-rigs, dredgers, ships or boats of less than 500 tons gross mainly used for public transport of passengers, for transport of merchandise for commercial purposes, for towing, for fire fighting, or for marine research for economic or ecological purposes, pontoons used in connection with the above-mentioned objects and spare parts for the objects listed in this paragraph;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on doctors’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5), sales of prostheses or orthopedic devices, sales of ophtalmic lenses to relieve or correct defects of vision, sales of the mountings supporting such lenses, sales of optical readers used by blind persons to instantaneously transcribe texts printed in a form similar to braille, sales of mechanical lifts designed solely to permit disabled persons access to the various storeys of buildings, sales of goods designed specially to alleviate a physical deficiency or an infirmity, or sales of dogs trained to serve as guides to the blind;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)   Repealed;

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is shipped outside of Québec, for consumption or use outside of Québec;

(s)  Meals;

(t)  Sales of periodicals, printed books, advertising inserts and classroom supplies;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of twenty-five cents or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, curtains and drapes made with such fabrics, thread or yarn, household linen, footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $ 125 a pair;

iv.  clothing the retail sales unit price of which is over $ 500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)   Sales of phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station, and sales of cinematographic films and magnetoscopic tapes carrying visual recordings;

(af)   The sale of an aircraft which, within twelve months of that sale, will be used by the purchaser for experiments or tests under a licence issued to him for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1970, c. A-3) or operated by the purchaser under a licence to operate a commercial air service issued to him under the said act, the leasing of an aircraft which the lessee operates under a licence issued for that purpose under the said act, the sale of component parts of such an aircraft and the sale of spare parts used for the maintenance or repair of any aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13; 1981, c. 12, s. 25.

The replacement of paragraph l and the addition of paragraph ae of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 have effect from 19 April 1978. (1978, c. 30, s. 5)

The addition of paragraph ad at the end of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 has effect from 13 April 1978. (1978, c. 30, s. 4).

1980-06-18

17. The tax provided for by this act does not apply to the following:

(a)  Bonds and shares of a corporation;

(b)  All other intangible property, all securities, all moneys;

(c)  All transactions made through the Canadian Commodity Exchange Inc.;

(d)  All debts, rights of action, annuities, insurance premiums and incorporeal rights except telephone service and lighting service;

(e)  Beer, cider and tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Vitamins, decoctions and the vegetable substances used in preparing them, and foodstuffs, excepting candies, and excepting alcohol, wines, spirits and aerated water to which essence or syrup has been added, which are not sold in an establishment within the meaning of the Meals and Hotels Tax Act (chapter T-3);

(h)   Sales of bulbs, shrubs, trees and other plants, including the containers in which they are held at the time of sale, if less than $5 in value, except sales of cut flowers, artificial flowers or plants or goods composed of natural and artificial flowers or plants;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Boats, fishing nets and any other fishing apparatus purchased or taken on lease by a bonafide fisherman to be used in his trade, tugs, cargo ships and passenger ships other than pleasure yachts;

(k)  Natural water, distilled water and ozonized water;

(l)  Sales of medicaments on doctors’ prescriptions, sales of medicaments to an establishment within the meaning of the Act respecting health services and social services (chapter S-5), sales of prostheses or orthopedic devices, sales of ophtalmic lenses to relieve or correct defects of vision, sales of the mountings supporting such lenses, sales of optical readers used by blind persons to instantaneously transcribe texts printed in a form similar to braille, sales of mechanical lifts designed solely to permit disabled persons access to the various storeys of buildings, sales of goods designed specially to alleviate a physical deficiency or an infirmity, or sales of dogs trained to serve as guides to the blind;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)   Repealed;

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is shipped outside of Québec, for consumption or use outside of Québec;

(s)  Meals;

(t)  Printed books and periodicals; classroom supplies, not including automatic pencils or fountain-pens;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of twenty-five cents or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)   Sales of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, sales of curtains and drapes made with these fabrics, sales of household linen, and sales of footwear and clothing, including handbags, suspenders, belts, neckties, scarves and safety goggles, except

i.  electric blankets;

ii.  rugs and carpets;

iii.  footwear the retail sales price of which is over $100 a pair;

iv.  clothing the retail sales unit price of which is over $500; and

v.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any sporting activity;

(ae)   Sales of phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station, and sales of cinematographic films and magnetoscopic tapes carrying visual recordings;

(af)   The sale of an aircraft which, within twelve months of that sale, will be used by the purchaser for experiments or tests under a licence issued to him for that purpose under the Aeronautics Act (Revised Statutes of Canada, 1970, c. A-3) or operated by the purchaser under a licence to operate a commercial air service issued to him under the said act, the leasing of an aircraft which the lessee operates under a licence issued for that purpose under the said act, the sale of component parts of such an aircraft and the sale of spare parts used for the maintenance or repair of any aircraft;

(ag)   Sales of furniture for a residential dwelling;

(ah)   Sales of software intended for other than personal or domestic purposes, sales of reports, whatever the support, produced by a peripheral device connected to a computer and on which are recorded the results of the processing, by that computer, of the data furnished by the purchaser of these reports.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3; 1980, c. 14, s. 13.

The replacement of paragraph l and the addition of paragraph ae of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 have effect from 19 April 1978. (1978, c. 30, s. 5)

The addition of paragraph ad at the end of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 has effect from 13 April 1978. (1978, c. 30, s. 4).

1979-12-21

17. The tax provided for by this act does not apply to the following:

(a)  Bonds and shares of a corporation;

(b)  All other intangible property, all securities, all moneys;

(c)  All transactions made through the Canadian Commodity Exchange Inc.;

(d)  All debts, rights of action, annuities, insurance premiums and incorporeal rights except telephone service and lighting service;

(e)  Beer, cider and tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Vitamins, decoctions and the vegetable substances used in preparing them, and foodstuffs, excepting candies, and excepting alcohol, wines, spirits and aerated water to which essence or syrup has been added, which are not sold in an establishment within the meaning of the Meals and Hotels Tax Act (chapter T-3);

(h)   Sales of bulbs, shrubs, trees and other plants, including the containers in which they are held at the time of sale, if less than $5 in value, except sales of cut flowers, artificial flowers or plants or goods composed of natural and artificial flowers or plants;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Boats, fishing nets and any other fishing apparatus purchased or taken on lease by a bonafide fisherman to be used in his trade, tugs, cargo ships and passenger ships other than pleasure yachts;

(k)  Natural water, distilled water and ozonized water;

(l)   Sales of medicaments on doctors’ prescriptions, sales of prostheses or orthopedic devices, sales of ophthalmic lenses to relieve or correct defects of vision, sales of the mountings supporting such lenses, sales of goods designed specially to alleviate a physical deficiency or an infirmity, or sales of dogs trained to serve as guides to the blind;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)   Repealed;

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is shipped outside of Québec, for consumption or use outside of Québec;

(s)  Meals;

(t)  Printed books and periodicals; classroom supplies, not including automatic pencils or fountain-pens;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of twenty-five cents or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)   Sales made after 31 March 1979 of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, and sales of footwear and clothing, including handbags, suspenders, belts, neckties and scarves, except

i.  footwear the retail sales price of which is over $100 a pair;

ii.  clothing the retail sales unit price of which is over $500; and

iii.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any physical activity;

(ae)   Sales of phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station, and sales of cinematographic films and magnetoscopic tapes carrying visual recordings;

(af)   Sale of an aircraft which, within twelve months of the sale, will be operated under a licence to operate a commercial air service issued to the purchaser or lessee of that aircraft under the Aeronautics Act (Revised Statutes of Canada, 1970, c. A-3) and the sale of any component part of such an aircraft and of any part used for the repair or maintenance of any aircraft.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2; 1979, c. 78, s. 3.

The replacement of paragraph l and the addition of paragraph ae of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 have effect from 19 April 1978. (1978, c. 30, s. 5)

The addition of paragraph ad at the end of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 has effect from 13 April 1978. (1978, c. 30, s. 4).

1979-06-22

17. The tax provided for by this act does not apply to the following:

(a)  Bonds and shares of a corporation;

(b)  All other intangible property, all securities, all moneys;

(c)  All transactions made through the Canadian Commodity Exchange Inc.;

(d)  All debts, rights of action, incorporeal rights, annuities, insurance premiums;

(e)  Beer, cider and tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Vitamins, decoctions and the vegetable substances used in preparing them, and foodstuffs, excepting candies, and excepting alcohol, wines, spirits and aerated water to which essence or syrup has been added, which are not sold in an establishment within the meaning of the Meals and Hotels Tax Act (chapter T-3);

(h)   Sales of bulbs, shrubs, trees and other plants, including the containers in which they are held at the time of sale, if less than $5 in value, except sales of cut flowers, artificial flowers or plants or goods composed of natural and artificial flowers or plants;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Boats, fishing nets and any other fishing apparatus purchased or taken on lease by a bonafide fisherman to be used in his trade, tugs, cargo ships and passenger ships other than pleasure yachts;

(k)  Natural water, distilled water and ozonized water;

(l)   Sales of medicaments on doctors’ prescriptions, sales of prostheses or orthopedic devices, sales of ophthalmic lenses to relieve or correct defects of vision, sales of the mountings supporting such lenses, sales of goods designed specially to alleviate a physical deficiency or an infirmity, or sales of dogs trained to serve as guides to the blind;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)   Repealed;

(p)   Sales made to the fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is shipped outside of Québec, for consumption or use outside of Québec;

(s)  Meals;

(t)  Printed books and periodicals; classroom supplies, not including automatic pencils or fountain-pens;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of twenty-five cents or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)   Sales made after 31 March 1979 of woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting, and sales of footwear and clothing, including handbags, suspenders, belts, neckties and scarves, except

i.  footwear the retail sales price of which is over $100 a pair;

ii.  clothing the retail sales unit price of which is over $500; and

iii.  clothing, whatever the price, the main object of which is to protect the body against the risk of injury or ailment arising out of the practice of any physical activity;

(ae)   Sales of phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station, and sales of cinematographic films and magnetoscopic tapes carrying visual recordings.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1; 1979, c. 20, s. 2.

The replacement of paragraph l and the addition of paragraph ae of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 have effect from 19 April 1978. (1978, c. 30, s. 5)

The addition of paragraph ad at the end of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 has effect from 13 April 1978. (1978, c. 30, s. 4).

1978-12-22

17. The tax provided for by this act does not apply to the following:

(a)  Bonds and shares of a corporation;

(b)  All other intangible property, all securities, all moneys;

(c)  All transactions made through the Canadian Commodity Exchange Inc.;

(d)  All debts, rights of action, incorporeal rights, annuities, insurance premiums;

(e)  Beer, cider and tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Vitamins, decoctions and the vegetable substances used in preparing them, and foodstuffs, excepting candies, and excepting alcohol, wines, spirits and aerated water to which essence or syrup has been added, which are not sold in an establishment within the meaning of the Meals and Hotels Tax Act (chapter T-3);

(h)  Provisions or merchandise sold by a farmer, horticulturist, nurseryman, aviculturist or apiculturist and produced through the pursuit of his undertaking;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Boats, fishing nets and any other fishing apparatus purchased or taken on lease by a bonafide fisherman to be used in his trade, tugs, cargo ships and passenger ships other than pleasure yachts;

(k)  Natural water, distilled water and ozonized water;

(l)   Sales of medicaments on doctors’ prescriptions, sales of prostheses or orthopedic devices, sales of ophthalmic lenses to relieve or correct defects of vision, sales of the mountings supporting such lenses, sales of goods designed specially to alleviate a physical deficiency or an infirmity, or sales of dogs trained to serve as guides to the blind;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  Sales to the Government of Canada, to the Gouvernement du Québec, to a body the shares, capital or property of which are at least 90 per cent owned by the Gouvernement du Québec or to a corporation all the issued capital-stock of which, except directors’ qualifying shares, belongs to such a body;

(p)  Sales made to a fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery, or to a hospital centre for the purposes of its work;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is shipped outside of Québec, for consumption or use outside of Québec;

(s)  Meals;

(t)  Printed books and periodicals; classroom supplies, not including automatic pencils or fountain-pens;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of twenty-five cents or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation;

(ad)  Sales made after 12 April 1978 and before 1 April 1979, of

i.  footwear of every description, and clothing;

ii.  woven or knitted fabric and natural or synthetic thread or yarn for embroidery, sewing, weaving or knitting;

iii.  furniture for a residential dwelling-house;

(ae)   Sales of phonograph records, magnetic tapes and other goods of a similar nature carrying a sound recording that a person acquires for the purposes of public broadcasting by a radio or television station, and sales of cinematographic films and magnetoscopic tapes carrying visual recordings.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2; 1978, c. 30, s. 1.

The replacement of paragraph l and the addition of paragraph ae of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 have effect from 19 April 1978. (1978, c. 30, s. 5)

The addition of paragraph ad at the end of section 17 of this act by section 1 of chapter 30 of the statutes of 1978 has effect from 13 April 1978. (1978, c. 30, s. 4).

1977-12-31

17. The tax provided for by this act does not apply to the following:

(a)  Bonds and shares of a corporation;

(b)  All other intangible property, all securities, all moneys;

(c)  All transactions made through the Canadian Commodity Exchange Inc.;

(d)  All debts, rights of action, incorporeal rights, annuities, insurance premiums;

(e)  Beer, cider and tobacco;

(f)  Gasoline, kerosene and fuel oil;

(g)  Vitamins, decoctions and the vegetable substances used in preparing them, and foodstuffs, excepting candies, and excepting alcohol, wines, spirits and aerated water to which essence or syrup has been added, which are not sold in an establishment within the meaning of the Meals and Hotels Tax Act (chapter T-3);

(h)  Provisions or merchandise sold by a farmer, horticulturist, nurseryman, aviculturist or apiculturist and produced through the pursuit of his undertaking;

(i)  Tools, farm implements, farm machinery, tractors, animal-drawn vehicles and parts for the same, acquired or taken on lease by a bonafide farmer for the needs of his farm; harness for horses, livestock, metal wire or netting for fences, also acquired or taken on lease by a bonafide farmer for the needs of his farm; horses;

(j)  Boats, fishing nets and any other fishing apparatus purchased or taken on lease by a bonafide fisherman to be used in his trade, tugs, cargo ships and passenger ships other than pleasure yachts;

(k)  Natural water, distilled water and ozonized water;

(l)  Medicaments on doctors’ prescriptions, artificial limbs and orthopaedic appliances, dental prosthetic devices, hearing aids, ophthalmic lenses to relieve or correct defects of vision and the mountings supporting such lenses;

(m)  Fares on tramways, autobuses, boats, railroads or other transportation systems by land, water or air and toll fares;

(n)  Prices of admission to places of amusement, as defined by the Amusement Tax Act (chapter D-14);

(o)  Sales to the Government of Canada, to the Gouvernement du Québec, to a body the shares, capital or property of which are at least 90 per cent owned by the Gouvernement du Québec or to a corporation all the issued capital-stock of which, except directors’ qualifying shares, belongs to such a body;

(p)  Sales made to a fabrique or the trustees of a parish for purposes of worship, or to a cemetery society, company or corporation for the purposes of the cemetery, or to a hospital centre for the purposes of its work;

(q)  Sales by judicial authority;

(r)  Sales made by any person carrying on business in Québec, when the merchandise thus sold is shipped outside of Québec, for consumption or use outside of Québec;

(s)  Meals;

(t)  Printed books and periodicals; classroom supplies, not including automatic pencils or fountain-pens;

(u)  Telegraph messages;

(v)  Grain and mill feeds, seeds, fertilizers, insecticides, fungicides and herbicides, soaps and other products used for cleaning; drain tiles for agricultural purposes;

(w)  Coal, firewood and ice;

(x)  Sales for a price of twenty-five cents or less;

(y)  Sales of moveable property intended as components of any moveable property intended for sale, sales of conditioning materials, that is, those which, except electricity and gas, are rapidly consumed or dissipated in providing specific qualities to any moveable property, other than a meal, intended for sale, and sales of moveable property intended as components of such conditioning materials;

(z)  Sale of production equipment used, directly or indirectly, as a moveable or an immoveable property, during the twelve months after it is put into operation or, as the case may be, during the entire period in which it is used if such period is less than twelve months, by a person of a category other than those determined under section 20:

i.  mainly for the production of moveable property, other than meals and services including telephone service, intended for sale, or

ii.  mainly for the design or production of production equipment or conditioning materials used for the production of the moveable property referred to in subparagraph i;

(aa)  Subject to section 19, sales of electricity or gas which a person of a category other than those determined by the Minister under section 20 uses to produce moveable property other than meals and services including telephone service, intended for sale or for the design or production of production equipment or conditioning materials used for the production of such moveable property, either as a direct agent of production or to operate production equipment;

(ab)  Sales of mobile homes, excluding furniture, already retailed in Québec or already used therein as single unit dwelling-houses;

(ac)  50% of the sales price of mobile homes, excluding the sales price of furniture, having never been the object of a retail sale in Québec, having never been used therein as single unit dwelling-houses and conforming to the norms provided by regulation.

R. S. 1964, c. 71, s. 15; 1968, c. 31, s. 6; 1970, c. 22, s. 1; 1970, c. 15, s. 27; 1971, c. 48, s. 161; 1973, c. 17, s. 170; 1974, c. 17, s. 10; 1975, c. 26, s. 1; 1976, c. 20, s. 2; 1977, c. 5, s. 14; 1977, c. 27, s. 2.