I-1 - Retail Sales Tax Act

Section 7 Disposition versions

1991-01-01

7. Every person who carries on business or ordinarily resides in Québec and who brings or causes to be brought into Québec any movable property for use or consumption by himself or by another person at his expense or who purchases a movable property situated in Québec at a retail sale made outside Québec shall, on the date that the use or consumption of that property begins in Québec, pay a tax to the Minister at the rate provided in section 6 on the value of the property, except if such tax has been collected by the retailer.

For the purposes of this section, the value of property means,

(a)  in the case of property produced by a person in Canada outside Québec and brought into Québec within 12 months of its production, the production cost of the property, including the tax paid or payable by that person under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the elements of that production cost, determined without reference to the input tax credit provided for in that Part;

(b)  in the case of property acquired at a sale outside Québec and used or consumed in Québec within 12 months of that sale, the purchase price of the property;

(c)  notwithstanding subparagraph b, in the case of property leased outside Québec, the portion of the rent that may reasonably be ascribed to the right of enjoyment of the property in Québec, including the tax paid or payable by the person under Part IX of the Excise Tax Act in respect of that portion of the rent, determined without reference to the input tax credit provided for in that Part;

(d)  in other cases, the market value of the property, including the amount equal to the tax that would be paid or payable by the person under Part IX of the Excise Tax Act in respect of that property if it was acquired by him on that date for consideration equal to the market value of the property, determined without reference to the input tax credit provided for in that Part in respect of that property.

R. S. 1964, c. 71, s. 7; 1971, c. 26, s. 4; 1981, c. 24, s. 3; 1982, c. 56, s. 4; 1983, c. 44, s. 8; 1985, c. 25, s. 3; 1986, c. 15, s. 16; 1988, c. 4, s. 6; 1990, c. 60, s. 4.

1988-03-31

7. Every person who carries on business or ordinarily resides in Québec and who brings or causes to be brought into Québec any movable property for use or consumption by himself or by another person at his expense or who purchases a movable property situated in Québec at a retail sale made outside Québec shall, on the date that the use or consumption of that property begins in Québec, pay a tax to the Minister at the rate provided in section 6 on the value of the property, except if such tax has been collected by the retailer.

For the purposes of this section, the value of property means,

(a)  in the case of property produced by a person in Canada outside Québec and brought into Québec within twelve months of its production, the production cost of the property;

(b)  in the case of property acquired at a sale outside Québec and used or consumed in Québec within twelve months of that sale, the purchase price of the property;

(c)  notwithstanding subparagraph b, in the case of property leased outside Québec, the portion of the rent that may reasonably be ascribed to the right of enjoyment of the property in Québec;

(d)  in other cases, the market value of the property.

R. S. 1964, c. 71, s. 7; 1971, c. 26, s. 4; 1981, c. 24, s. 3; 1982, c. 56, s. 4; 1983, c. 44, s. 8; 1985, c. 25, s. 3; 1986, c. 15, s. 16; 1988, c. 4, s. 6.

1986-05-27

7. Every person who carries on business or ordinarily resides in Québec and who brings or causes to be brought into Québec any movable property for use or consumption by himself or by another person at his expense or who purchases a movable property situated in Québec at a retail sale made outside Québec shall, on the date that the use or consumption of that property begins in Québec, pay a tax to the Minister at the rate provided for in the first paragraph of section 6 on the value of the property, except if such tax has been collected by the retailer and, where applicable, the tax provided for in the second paragraph of the said section 6.

For the purposes of this section, the value of property means,

(a)  in the case of property produced by a person in Canada outside Québec and brought into Québec within twelve months of its production, the production cost of the property;

(b)  in the case of property acquired at a sale outside Québec and used or consumed in Québec within twelve months of that sale, the purchase price of the property;

(c)  notwithstanding subparagraph b, in the case of property leased outside Québec, the portion of the rent that may reasonably be ascribed to the right of enjoyment of the property in Québec;

(d)  in other cases, the market value of the property.

R. S. 1964, c. 71, s. 7; 1971, c. 26, s. 4; 1981, c. 24, s. 3; 1982, c. 56, s. 4; 1983, c. 44, s. 8; 1985, c. 25, s. 3; 1986, c. 15, s. 16.

1985-06-20

7. Every person who carries on business or ordinarily resides in Québec and who brings or causes to be brought into Québec any movable property for use or consumption by himself or by another person at his expense or who purchases a movable property situated in Québec at a retail sale made outside Québec shall, on the date that the use or consumption of that property begins in Québec, pay a tax to the Minister at the rate provided for in the first paragraph of section 6 on the value of the property, except if such tax has been collected by the retailer and, where applicable, the tax provided for in the second paragraph of the said section 6.

For the purposes of this section, the value of property means,

(a)  in the case of property produced by a person outside Québec and brought into Québec within twelve months of its production, the production cost of the property;

(b)  in the case of property acquired at a sale outside Québec and used or consumed in Québec within twelve months of that sale, the purchase price of the property;

(c)  notwithstanding subparagraph b, in the case of property leased outside Québec, the portion of the rent that may reasonably be ascribed to the right of enjoyment of the property in Québec;

(d)  in other cases, the market value of the property.

R. S. 1964, c. 71, s. 7; 1971, c. 26, s. 4; 1981, c. 24, s. 3; 1982, c. 56, s. 4; 1983, c. 44, s. 8; 1985, c. 25, s. 3.

1983-12-21

7. Every person who carries on business or ordinarily resides in Québec and who brings or causes to be brought into Québec any movable property for use or consumption in Québec by himself or by any person at his expense shall, on the date that he begins to use or consume that property, report the matter to the Minister and forward or produce to him the invoice, where applicable, and any other information required by him and shall at the same time pay the tax provided for in the first paragraph of section 6 on the value of the property, except if such tax has been collected by the retailer and, where applicable, the tax provided for in the second paragraph of the said section 6.

For the purposes of this section, the value of property means,

(a)  in the case of property produced by a person outside Québec and brought into Québec within twelve months of its production, the production cost of the property;

(b)  in the case of property acquired at a sale outside Québec and brought into Québec within twelve months of that sale, the purchase price of the property;

(c)  in other cases, the market value of the property.

R. S. 1964, c. 71, s. 7; 1971, c. 26, s. 4; 1981, c. 24, s. 3; 1982, c. 56, s. 4; 1983, c. 44, s. 8.

1982-12-16

7. Every person who carries on business or ordinarily resides in Québec and who brings or causes to be brought into Québec any moveable property for use or consumption in Québec by himself or by any person at his expense shall, on the date that he begins to use or consume that property, report the matter to the Minister and forward or produce to him the invoice, where applicable, and any other information required by him and shall at the same time pay the tax contemplated in section 6 on the value of the property, except when such tax has been collected by the retailer.

For the purposes of this section, the value of property means,

(a)  in the case of property produced by a person outside Québec and brought into Québec within twelve months of its production, the production cost of the property;

(b)  in the case of property acquired at a sale outside Québec and brought into Québec within twelve months of that sale, the purchase price of the property;

(c)  in other cases, the market value of the property.

R. S. 1964, c. 71, s. 7; 1971, c. 26, s. 4; 1981, c. 24, s. 3; 1982, c. 56, s. 4.

1981-12-19

7. Every person ordinarily residing or carrying on business in Québec, who, himself or through the intermediary of any other person, brings or causes to be brought into or delivered in Québec any moveable property for consumption or use in Québec by himself or by another person at his expense, shall immediately report the matter to the Minister and forward or produce to him the invoice, if any, in respect of such property, and any other information required by him, and shall at the same time pay the same tax in respect of the consumption or use of such property as would have been payable if the property had been purchased at a retail sale in Québec, save when such tax has been collected by the retailer.

R. S. 1964, c. 71, s. 7; 1971, c. 26, s. 4; 1981, c. 24, s. 3.

1977-12-31

7. Every person ordinarily residing or carrying on business in Québec, who, himself or through the intermediary of any other person, brings or causes to be brought into Québec or to be delivered to him in Québec any moveable property, for consumption or use in Québec by himself, shall immediately report the matter to the Deputy Minister and forward or produce to him the invoice, if any, in respect of such property, and any other information required by him, and shall furthermore pay to Her Majesty in the rights of Québec the same tax in respect of the consumption or use of such property as would have been payable if the property had been purchased at a retail sale in Québec, save when such tax has been collected by the retailer.

R. S. 1964, c. 71, s. 7; 1971, c. 26, s. 4.