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

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 8.6
Disposition versions

Full text
8.6. Subject to the second and fourth paragraphs, an individual referred to in subparagraph 3 of the second paragraph of section 8.2 is entitled to a rebate or refund of all duties imposed under the following Acts if the individual 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 Fuel Tax Act (chapter T-1);
(3)  the Act respecting municipal taxation (chapter F-2.1) in respect of the tax under Division III.6 of Chapter XVIII of that Act.
An individual referred to in the first paragraph is not entitled to a rebate or refund of the duties imposed under the Acts listed in that paragraph in respect of a property or service acquired within the scope of professional or commercial activities carried on by the individual in Canada or within the scope of the duties of an office or employment performed by the individual in Canada, other than the individual’s duties of an office or employment with the organization with
(1)  the organization with which the individual performs functions; or
(2)  a governmental representation established with the organization and with which the individual performs functions.
The right to a rebate or refund applies in respect of tax provided for in Titles I (only as regards movable property or a service), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.
However, in respect of the sale of alcoholic beverages, an individual referred to in the first 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 individual referred to in the first paragraph shall be exempt from the payment of tax under the Tobacco Tax Act (chapter I-2) where the sale is made by a person specified in any of paragraphs b, c, d and h of subsection 3 of section 32 of the Excise Act, 2001 (S.C. 2002, c. 22).
O.C. 1466-98, s. 10; O.C. 1282-2003, s. 7; O.C. 134-2009, s. 4; O.C. 1105-2014, s. 4; O.C. 117-2019, s. 2; O.C. 90-2023, s. 7.
8.6. Subject to the third paragraph, an individual referred to in subparagraph 1 or 2 of the second paragraph of section 8.2 is entitled to a rebate or refund of all duties imposed under the following Acts if the individual 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 Fuel Tax Act (chapter T-1);
(3)  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 (only as regards movable property or a service), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.
However, in respect of the sale of alcoholic beverages, an individual referred to in the first 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 individual referred to in the first paragraph shall be exempt from the payment of tax under the Tobacco Tax Act (chapter I-2) where the sale is made by a person specified in any of paragraphs b, c, d and h of subsection 3 of section 32 of the Excise Act, 2001 (S.C. 2002, c. 22).
O.C. 1466-98, s. 10; O.C. 1282-2003, s. 7; O.C. 134-2009, s. 4; O.C. 1105-2014, s. 4; O.C. 117-2019, s. 2.
8.6. Subject to the third paragraph, an individual referred to in subparagraph 1 or 2 of the second paragraph of section 8.2 is entitled to a rebate or refund of all duties imposed under the following Acts if the individual 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 Fuel Tax Act (chapter T-1);
(3)  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 (only as regards movable property or a service), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.
However, in respect of the sale of alcoholic beverages, an individual referred to in the first 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.
An individual referred to in the first paragraph shall be exempt from the payment of tax under the Tobacco Tax Act (chapter I-2) where the sale is made by one of the persons specified in paragraph h of subsection 2 of section 32, paragraphs b, c, d and h of subsection 3 of section 32, paragraph c of subsection 4 and subsection 11 of section 50 and paragraph b of subsection 2 of section 51 of the Excise Act, 2001 (S.C. 2002, c. 22).
O.C. 1466-98, s. 10; O.C. 1282-2003, s. 7; O.C. 134-2009, s. 4; O.C. 1105-2014, s. 4.
8.6. Subject to the third paragraph, an individual referred to in subparagraph 1 or 2 of the second paragraph of section 8.2 is entitled to a rebate or refund of all duties imposed under the following Acts if the individual 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 Fuel Tax Act (chapter T-1).
The right to a rebate or refund applies in respect of tax provided for in Titles I (only as regards movable property or a service), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.
However, in respect of the sale of alcoholic beverages, an individual referred to in the first 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.
An individual referred to in the first paragraph shall be exempt from the payment of tax under the Tobacco Tax Act (chapter I-2) where the sale is made by one of the persons specified in paragraph h of subsection 2 of section 32, paragraphs b, c, d and h of subsection 3 of section 32, paragraph c of subsection 4 and subsection 11 of section 50 and paragraph b of subsection 2 of section 51 of the Excise Act, 2001 (S.C. 2002, c. 22).
O.C. 1466-98, s. 10; O.C. 1282-2003, s. 7; O.C. 134-2009, s. 4.
© Gouvernement du Québec