Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1 - Act respecting the Québec sales tax
Section 197
Disposition versions
197. The following are zero-rated supplies:
(1) (paragraph repealed);
(2) a supply made by a carrier of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to another place in Québec, where
(a) the shipper of the property provides the carrier with a declaration in prescribed form informing the carrier that the property is being shipped outside Québec and that the freight transportation service to be supplied by the carrier is part of a continuous outbound freight movement in respect of the property, except where the property is intended to be shipped to a place in Canada;
(b) the property is taken outside Québec and the service is part of a continuous outbound freight movement in respect of the property; and
(c) the value of the consideration for the supply is $5 or more;
(3) (paragraph repealed);
(4) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place outside Canada to a place in Québec;
(5) (paragraph repealed);
(5.1) (paragraph repealed);
(6) a supply of a freight transportation service from a place in Canada to a place in Québec that is part of a continuous freight movement from an origin outside Canada to a destination in Québec, where the supplier of the service maintains documentary evidence satisfactory to the Minister that the service is part of a continuous freight movement from an origin outside Canada to a destination in Québec;
(7) a supply of a freight transportation service made by a carrier of the property being transported to a second carrier of the property being transported, where the service is part of a continuous freight movement and the second carrier is neither the shipper nor the consignee of the property being transported;
(8) a supply of a service of acting as a mandatary for a person not resident in Québec who is not registered under Division I of Chapter VIII at the time the supply is made, to the extent that the service is in respect of a supply to that person of a freight transportation service that is described in any of paragraphs 2 to 6;
(9) a supply by a licensee under paragraph a of subsection 1 of section 24 of the Customs Act (R.S.C. 1985, c. 1 (2nd Suppl.)) of a service of warehousing goods imported into Canada at a sufferance warehouse operated by the licensee, where the purpose of the service is to enable examination of the goods before their release, within the meaning of the said Act; and
(10) a supply of a service of ferrying by watercraft passengers or property to or from a place outside Québec, where the principal purpose of the ferrying is to transport motor vehicles and passengers between parts of a road or highway system that are separated by a stretch of water.
197. The following are zero-rated supplies:
(1) (paragraph repealed);
(2) a supply made by a carrier of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to another place in Québec, where
(a) the shipper of the property provides the carrier with a declaration in prescribed form informing the carrier that the property is being shipped outside Québec and that the freight transportation service to be supplied by the carrier is part of a continuous outbound freight movement in respect of the property, except where the property is intended to be shipped to a place in Canada;
(b) the property is taken outside Québec and the service is part of a continuous outbound freight movement in respect of the property; and
(c) the value of the consideration for the supply is $5 or more;
(3) (paragraph repealed);
(4) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place outside Canada to a place in Québec;
(5) (paragraph repealed);
(5.1) (paragraph repealed);
(6) a supply of a freight transportation service from a place in Canada to a place in Québec that is part of a continuous freight movement from an origin outside Canada to a destination in Québec, where the supplier of the service maintains documentary evidence satisfactory to the Minister that the service is part of a continuous freight movement from an origin outside Canada to a destination in Québec;
(7) a supply of a freight transportation service made by a carrier of the property being transported to a second carrier of the property being transported, where the service is part of a continuous freight movement and the second carrier is neither the shipper nor the consignee of the property being transported;
(8) a supply of a service of acting as a mandatary for a person not resident in Québec who is not registered under Division I of Chapter VIII at the time the supply is made, to the extent that the service is in respect of a supply to that person of a freight transportation service that is described in any of paragraphs 1 to 6;
(9) a supply by a licensee under paragraph a of subsection 1 of section 24 of the Customs Act (R.S.C. 1985, c. 1 (2nd Suppl.)) of a service of warehousing goods imported into Canada at a sufferance warehouse operated by the licensee, where the purpose of the service is to enable examination of the goods before their release, within the meaning of the said Act; and
(10) a supply of a service of ferrying by watercraft passengers or property to or from a place outside Québec, where the principal purpose of the ferrying is to transport motor vehicles and passengers between parts of a road or highway system that are separated by a stretch of water.
197. The following are zero-rated supplies:
(1) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to a place outside Canada where the value of the consideration for the supply is $5 or more;
(2) a supply made by a carrier of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to another place in Québec, where
(a) the shipper of the property provides the carrier with a declaration in prescribed form informing the carrier that the property is being shipped outside Québec and that the freight transportation service to be supplied by the carrier is part of a continuous outbound freight movement in respect of the property, except where the property is intended to be shipped to a place in Canada;
(b) the property is taken outside Québec and the service is part of a continuous outbound freight movement in respect of the property; and
(c) the value of the consideration for the supply is $5 or more;
(3) (paragraph repealed);
(4) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place outside Canada to a place in Québec;
(5) (paragraph repealed);
(5.1) (paragraph repealed);
(6) a supply of a freight transportation service from a place in Canada to a place in Québec that is part of a continuous freight movement from an origin outside Canada to a destination in Québec, where the supplier of the service maintains documentary evidence satisfactory to the Minister that the service is part of a continuous freight movement from an origin outside Canada to a destination in Québec;
(7) a supply of a freight transportation service made by a carrier of the property being transported to a second carrier of the property being transported, where the service is part of a continuous freight movement and the second carrier is neither the shipper nor the consignee of the property being transported;
(8) a supply of a service of acting as a mandatary for a person not resident in Québec who is not registered under Division I of Chapter VIII at the time the supply is made, to the extent that the service is in respect of a supply to that person of a freight transportation service that is described in any of paragraphs 1 to 6;
(9) a supply by a licensee under paragraph a of subsection 1 of section 24 of the Customs Act (R.S.C. 1985, c. 1 (2nd Suppl.)) of a service of warehousing goods imported into Canada at a sufferance warehouse operated by the licensee, where the purpose of the service is to enable examination of the goods before their release, within the meaning of the said Act; and
(10) a supply of a service of ferrying by watercraft passengers or property to or from a place outside Québec, where the principal purpose of the ferrying is to transport motor vehicles and passengers between parts of a road or highway system that are separated by a stretch of water.
197. The following are zero-rated supplies:
(1) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to a place outside Canada where the value of the consideration for the supply is $5 or more, without reference to tax paid or payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
(2) a supply made by a carrier of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to another place in Québec, where
(a) the shipper of the property provides the carrier with a declaration in prescribed form informing the carrier that the property is being shipped outside Québec and that the freight transportation service to be supplied by the carrier is part of a continuous outbound freight movement in respect of the property, except where the property is intended to be shipped to a place in Canada;
(b) the property is taken outside Québec and the service is part of a continuous outbound freight movement in respect of the property; and
(c) the value of the consideration for the supply is $5 or more, without reference to tax paid or payable under Part IX of the Excise Tax Act;
(3) (paragraph repealed);
(4) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place outside Canada to a place in Québec;
(5) (paragraph repealed);
(5.1) (paragraph repealed);
(6) a supply of a freight transportation service from a place in Canada to a place in Québec that is part of a continuous freight movement from an origin outside Canada to a destination in Québec, where the supplier of the service maintains documentary evidence satisfactory to the Minister that the service is part of a continuous freight movement from an origin outside Canada to a destination in Québec;
(7) a supply of a freight transportation service made by a carrier of the property being transported to a second carrier of the property being transported, where the service is part of a continuous freight movement and the second carrier is neither the shipper nor the consignee of the property being transported;
(8) a supply of a service of acting as a mandatary for a person not resident in Québec who is not registered under Division I of Chapter VIII at the time the supply is made, to the extent that the service is in respect of a supply to that person of a freight transportation service that is described in any of paragraphs 1 to 6;
(9) a supply by a licensee under paragraph a of subsection 1 of section 24 of the Customs Act (R.S.C. 1985, c. 1 (2nd Suppl.)) of a service of warehousing goods imported into Canada at a sufferance warehouse operated by the licensee, where the purpose of the service is to enable examination of the goods before their release, within the meaning of the said Act; and
(10) a supply of a service of ferrying by watercraft passengers or property to or from a place outside Québec, where the principal purpose of the ferrying is to transport motor vehicles and passengers between parts of a road or highway system that are separated by a stretch of water.
197. The following are zero-rated supplies:
(1) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to a place outside Canada where the value of the consideration for the supply is $5 or more, without reference to tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15);
(2) a supply made by a carrier of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to another place in Québec, where
(a) the shipper of the property provides the carrier with a declaration in prescribed form that the property is being shipped outside Québec and that the freight transportation service to be supplied by the carrier is part of a continuous outbound freight movement in respect of the property, except where the property is intended to be shipped to a place in Canada;
(b) the property is taken outside Québec and the service is part of a continuous outbound freight movement in respect of the property; and
(c) the value of the consideration for the supply is $5 or more, without reference to tax paid or payable under Part IX of the Excise Tax Act;
(3) (paragraph repealed);
(4) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place outside Canada to a place in Québec;
(5) (paragraph repealed);
(5.1) (paragraph repealed);
(6) a supply of a freight transportation service from a place in Canada to a place in Québec that is part of a continuous freight movement from an origin outside Canada to a destination in Québec, where the supplier of the service maintains documentary evidence satisfactory to the Minister that the service is part of a continuous freight movement from an origin outside Canada to a destination in Québec;
(7) a supply of a freight transportation service made by a carrier of the property being transported to a second carrier of the property being transported, where the service is part of a continuous freight movement and the second carrier is neither the shipper nor the consignee of the property being transported;
(8) a supply of a service of acting as a mandatary for a person not resident in Québec who is not registered under Division I of Chapter VIII at the time the supply is made, to the extent that the service is in respect of a supply to that person of a freight transportation service that is described in any of paragraphs 1 to 6;
(9) a supply by a licensee under paragraph a of subsection 1 of section 24 of the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement) of a service of warehousing goods imported into Canada at a sufferance warehouse operated by the licensee, where the purpose of the service is to enable examination of the goods before their release, within the meaning of the said Act; and
(10) a supply of a service of ferrying by watercraft passengers or property to or from a place outside Québec, where the principal purpose of the ferrying is to transport motor vehicles and passengers between parts of a road or highway system that are separated by a stretch of water.
197. The following are zero-rated supplies:
(1) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to a place outside Québec where the value of the consideration for the supply is $5 or more, without reference to tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15);
(2) a supply made by a carrier of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to another place in Québec, where
(a) the shipper of the property provides the carrier with a declaration in prescribed form that the property is being shipped outside Québec and that the freight transportation service to be supplied by the carrier is part of a continuous outbound freight movement in respect of the property, except where the property is intended to be shipped to a place in Canada;
(b) the property is taken outside Québec and the service is part of a continuous outbound freight movement in respect of the property; and
(c) the value of the consideration for the supply is $5 or more, without reference to tax paid or payable under Part IX of the Excise Tax Act;
(3) (paragraph repealed);
(4) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place outside Canada to a place in Québec;
(5) a supply of a freight transportation service in respect of the transportation of corporeal movable property between two places outside Canada;
(5.1) a supply of a freight transportation service in respect of the transportation of corporeal movable property between two places outside Québec, and, for the purposes of this paragraph, a place outside Québec includes a place outside Canada;
(6) a supply of a freight transportation service from a place in Canada to a place in Québec that is part of a continuous freight movement from an origin outside Canada to a destination in Québec, where the supplier of the service maintains documentary evidence satisfactory to the Minister that the service is part of a continuous freight movement from an origin outside Canada to a destination in Québec;
(7) a supply of a freight transportation service made by a carrier of the property being transported to a second carrier of the property being transported, where the service is part of a continuous freight movement and the second carrier is neither the shipper nor the consignee of the property being transported; and
(8) a supply of a service of acting as a mandatary for a person not resident in Québec who is not registered under Division I of Chapter VIII at the time the supply is made, to the extent that the service is in respect of a supply to that person of a freight transportation service that is described in any of paragraphs 1 to 6;
(9) a supply by a licensee under paragraph a of subsection 1 of section 24 of the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement) of a service of warehousing goods imported into Canada at a sufferance warehouse operated by the licensee, where the purpose of the service is to enable examination of the goods before their release, within the meaning of the said Act;
(10) a supply of a service of ferrying by watercraft passengers or property to or from a place outside Québec, where the principal purpose of the ferrying is to transport motor vehicles and passengers between parts of a road or highway system that are separated by a stretch of water.
197. The following are zero-rated supplies:
(1) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to a place outside Québec where the value of the consideration for the supply is $5 or more, without reference to tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15);
(2) a supply made by a carrier of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to another place in Québec, where
(a) the shipper of the property provides the carrier with a declaration in prescribed form that the property is being shipped outside Québec and that the freight transportation service to be supplied by the carrier is part of a continuous outbound freight movement in respect of the property, except where the property is intended to be shipped to a place in Canada;
(b) the property is taken outside Québec and the service is part of a continuous outbound freight movement in respect of the property; and
(c) the value of the consideration for the supply is $5 or more, without reference to tax paid or payable under Part IX of the Excise Tax Act;
(3) (paragraph repealed);
(4) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place outside Canada to a place in Québec;
(5) a supply of a freight transportation service in respect of the transportation of corporeal movable property between two places outside Canada;
(6) a supply of a freight transportation service from a place in Canada to a place in Québec that is part of a continuous freight movement from an origin outside Canada to a destination in Québec, where the supplier of the service maintains documentary evidence satisfactory to the Minister that the service is part of a continuous freight movement from an origin outside Canada to a destination in Québec;
(7) a supply of a freight transportation service made by a carrier of the property being transported to a second carrier of the property being transported, where the service is part of a continuous freight movement and the second carrier is neither the shipper nor the consignee of the property being transported; and
(8) a supply of a service of acting as a mandatary for a person not resident in Québec who is not registered under Division I of Chapter VIII at the time the supply is made, to the extent that the service is in respect of a supply to that person of a freight transportation service that is described in any of paragraphs 1 to 6;
(9) a supply by a licensee under paragraph a of subsection 1 of section 24 of the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement) of a service of warehousing goods imported into Canada at a sufferance warehouse operated by the licensee, where the purpose of the service is to enable examination of the goods before their release, within the meaning of the said Act;
(10) a supply of a service of ferrying by watercraft passengers or property to or from a place outside Québec, where the principal purpose of the ferrying is to transport motor vehicles and passengers between parts of a road or highway system that are separated by a stretch of water.
197. The following are zero-rated supplies:
(1) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to a place outside Québec where the value of the consideration for the supply is $5.35 or more;
(2) a supply made by a carrier of a freight transportation service in respect of the transportation of corporeal movable property from a place in Québec to another place in Québec, where
(a) the shipper of the property provides the carrier with a declaration in prescribed form that the property is being shipped outside Québec and that the freight transportation service to be supplied by the carrier is part of a continuous outbound freight movement in respect of the property, except where the property is intended to be shipped to a place in Canada;
(b) the property is taken outside Québec and the service is part of a continuous outbound freight movement in respect of the property; and
(c) the value of the consideration for the supply is $5.35 or more;
(3) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place in Canada outside Québec to a place in Québec, if the consideration for the service is paid or payable by the shipper or by another person, other than the consignee, with whom the shipper has entered into an agreement for the payment of the consideration;
(4) a supply of a freight transportation service in respect of the transportation of corporeal movable property from a place outside Canada to a place in Québec;
(5) a supply of a freight transportation service in respect of the transportation of corporeal movable property between two places outside Canada;
(6) a supply of a freight transportation service from a place in Canada to a place in Québec that is part of a continuous freight movement from an origin outside Canada to a destination in Québec, where the supplier of the service maintains documentary evidence satisfactory to the Minister that the service is part of a continuous freight movement from an origin outside Canada to a destination in Québec;
(7) a supply of a freight transportation service made by a carrier of the property being transported to a second carrier of the property being transported, where the service is part of a continuous freight movement and the second carrier is neither the shipper nor the consignee of the property being transported; and
(8) a supply of a service of acting as a mandatary for a person not resident in Québec who is not registered under Division I of Chapter VIII at the time the supply is made, to the extent that the service is in respect of a supply to that person of a freight transportation service that is described in any of paragraphs 1 to 6.
