A-6.002, r. 3 - Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and members of their families

Section 8.5 Disposition versions

2014-12-23

8.5. Subject to the third and fourth paragraphs, an organization referred to in the first paragraph of section 8.2 is entitled to a rebate or refund of all duties imposed under the following Acts if it applies therefor to the Minister in prescribed form:

(1)  subject to the second paragraph, the Act respecting the Québec sales tax (chapter T-0.1);

(2)  the Tobacco Tax Act (chapter I-2);

(3)  the Fuel Tax Act (chapter T-1);

(4)  the Act respecting municipal taxation (chapter F-2.1) in respect of the tax under Division III.6 of Chapter XVIII of that Act.

The right to a rebate or refund applies in respect of tax provided for in Titles I (except tax imposed on immovable property that is acquired for personal use), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.

However, in respect of the sale of alcoholic beverages, the organization referred to in the first paragraph of section 8.2, subject to the fourth paragraph, shall be exempt from the payment of tax under Titles I and II of the Act respecting the Québec sales tax where the sale is made at one of the branches of the Société des alcools du Québec that are designated by the Ministère des Relations internationales.

The organization referred to in paragraph 5 of Schedule B is entitled to the rebate or refund provided for in the first paragraph and to the exemption provided for in the third paragraph only to the extent that the property or service is acquired within the scope of the carrying out of the mandate of the UNESCO Institute for Statistics.

O.C. 1466-98, s. 10; O.C. 1454-99, s. 1; O.C. 1282-2003, s. 6; O.C. 134-2009, s. 3; O.C. 1105-2014, s. 3.

2012-09-01

8.5. Subject to the third and fourth paragraphs, an organization referred to in the first paragraph of section 8.2 is entitled to a rebate or refund of all duties imposed under the following Acts if it applies therefor to the Minister in prescribed form:

(1)  subject to the second paragraph, the Act respecting the Québec sales tax (chapter T-0.1);

(2)  the Tobacco Tax Act (chapter I-2);

(3)  the Fuel Tax Act (chapter T-1).

The right to a rebate or refund applies in respect of tax provided for in Titles I (except tax imposed on immovable property that is acquired for personal use), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.

However, in respect of the sale of alcoholic beverages, the organization referred to in the first paragraph of section 8.2, subject to the fourth paragraph, shall be exempt from the payment of tax under Titles I and II of the Act respecting the Québec sales tax where the sale is made at one of the branches of the Société des alcools du Québec that are designated by the Ministère des Relations internationales.

The organization referred to in paragraph 5 of Schedule B is entitled to the rebate or refund provided for in the first paragraph and to the exemption provided for in the third paragraph only to the extent that the property or service is acquired within the scope of the carrying out of the mandate of the UNESCO Institute for Statistics.

O.C. 1466-98, s. 10; O.C. 1454-99, s. 1; O.C. 1282-2003, s. 6; O.C. 134-2009, s. 3.