T-0.1 - Act respecting the Québec sales tax

Section 411.0.1 Disposition versions

2013-01-01

411.0.1. A particular person who is not resident in Québec but is resident in Canada, who is not required to be registered under this division and may not apply to be registered under section 411, may apply to the Minister to be registered if, under an agreement between the person and a registrant,

(1)  the registrant makes in Québec a supply, other than an exempt supply, of corporeal movable property by way of sale or of a service of manufacturing or producing such property to the particular person, or acquires physical possession of corporeal movable property, other than property of a person who is resident in Québec, for the purpose of making a supply, other than an exempt supply, of a commercial service in respect of the property to the particular person;

(2)  the registrant is required to cause physical possession of the property to be transferred, at any time, at a place in Québec, to a third person or to the particular person; and

(3)  the particular person is not a consumer of the property or service supplied by the registrant under the agreement.

1995, c. 1, s. 325; 1995, c. 63, s. 451; 2012, c. 28, s. 153.

1999-04-01

411.0.1. A person not resident in Québec, who is not required to be registered under this division and may not apply to be registered under section 411, may apply to the Minister to be registered if, under an agreement between the person and a registrant,

(1)  the registrant makes in Québec a supply, other than an exempt supply, of corporeal movable property by way of sale or of a service of manufacturing or producing such property to the person not resident in Québec, or acquires physical possession of corporeal movable property, other than property of a person who is resident in Québec, for the purpose of making a supply, other than an exempt supply, of a commercial service in respect of the property to the person not resident in Québec;

(2)  the registrant is required to cause physical possession of the property to be transferred, at any time, at a place in Québec, to a third person or to the person not resident in Québec; and

(3)  the person not resident in Québec is not a consumer of the property or service supplied by the registrant under the agreement;

(4)  (paragraph repealed).

1995, c. 1, s. 325; 1995, c. 63, s. 451.

1995-01-30

411.0.1. A person not resident in Québec, who is not required to be registered under this division and may not apply to be registered under section 411, may apply to the Minister to be registered if, under an agreement between the person and a registrant,

(1)  the registrant makes in Québec a supply, other than an exempt supply, of corporeal movable property by way of sale or of a service of manufacturing or producing such property to the person not resident in Québec, or acquires physical possession of corporeal movable property, other than property of a person who is resident in Québec, for the purpose of making a supply, other than an exempt supply, of a commercial service in respect of the property to the person not resident in Québec;

(2)  the registrant is required to cause physical possession of the property to be transferred, at any time, at a place in Québec, to a third person or to the person not resident in Québec;

(3)  the person not resident in Québec is not a consumer of the property or service supplied by the registrant under the agreement; and

(4)  the property or service is not a prescribed property or service supplied in prescribed circumstances.

1995, c. 1, s. 325.