I-1 - Retail Sales Tax Act

Section 8 Disposition versions

1991-01-01

8. Every person who has purchased or produced a movable property in order to sell it or for one of the purposes provided in paragraph y of section 17 shall, on the date when he begins to use it or consume it in Québec for another purpose or arranges for its use or consumption in Québec at his expense by another person, pay a tax to the Minister at the rate provided in section 6 on the value of the property.

For the purposes of the first paragraph, the value of a property means

(a)  in the case of a property produced by the person in Québec, the market value of the property mentioned in paragraph y of section 17, including an amount equal to the tax that would be 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 such 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 such property;

(b)  in other cases, the market value of the property, including an 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 the 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.

However, the first paragraph does not apply in the case of a property produced in Québec if the property has not been used in Québec and has been taken or shipped out of Québec for use or consumption as part of the carrying on of the person’s undertaking.

R. S. 1964, c. 71, s. 8; 1966-67, c. 34, s. 2; 1968, c. 31, s. 3; 1971, c. 26, s. 5; 1985, c. 25, s. 4; 1988, c. 4, s. 8; 1990, c. 60, s. 8.

1988-03-31

8. Every person who has purchased or produced a movable property in order to sell it or for one of the purposes provided in paragraph y of section 17 shall, on the date when he begins to use it or consume it in Québec for another purpose or arranges for its use or consumption in Québec at his expense by another person, pay a tax to the Minister at the rate provided in section 6 on the value of the property.

For the purposes of the first paragraph, the value of a property means

(a)  in the case of a property produced by the person in Québec, the market value of the property mentioned in paragraph y of section 17;

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

However, the first paragraph does not apply in the case of a property produced in Québec if the property has not been used in Québec and has been taken or shipped out of Québec for use or consumption as part of the carrying on of the person’s undertaking.

R. S. 1964, c. 71, s. 8; 1966-67, c. 34, s. 2; 1968, c. 31, s. 3; 1971, c. 26, s. 5; 1985, c. 25, s. 4; 1988, c. 4, s. 8.

1985-06-20

8. Every person who has purchased or produced a movable property in order to sell it or for one of the purposes provided in paragraph y of section 17 shall, on the date when he begins to use it or consume it in Québec for another purpose or arranges for its use or consumption in Québec at his expense by another person, pay a tax to the Minister at the rate provided for in the first paragraph of section 6, on the value of the property and, where applicable, the tax provided for in the second paragraph of the said section 6.

For the purposes of the first paragraph, the value of a property means

(a)  in the case of a property produced by the person in Québec, the market value of the property mentioned in paragraph y of section 17;

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

However, the first paragraph does not apply in the case of a property produced in Québec if the property has not been used in Québec and has been taken or shipped out of Québec for use or consumption as part of the carrying on of the person’s undertaking.

R. S. 1964, c. 71, s. 8; 1966-67, c. 34, s. 2; 1968, c. 31, s. 3; 1971, c. 26, s. 5; 1985, c. 25, s. 4.

1977-12-31

8. Every person who employs for his use or consumption any moveable property which he had purchased for resale must, on the date when he begins to use or consume such property, pay to the Minister the same tax as would have been payable if the property had been purchased at a retail sale in Québec, unless he had paid such tax at the time of the purchase.

R. S. 1964, c. 71, s. 8; 1966-67, c. 34, s. 2; 1968, c. 31, s. 3; 1971, c. 26, s. 5.