T-0.1 - Act respecting the Québec sales tax

Section 352.1 Disposition versions

2015-10-21

352.1. (Repealed).

1995, c. 1, s. 302; 2003, c. 2, s. 336; 2004, c. 21, s. 531; 2015, c. 21, s. 700.

2004-11-03

352.1. Notwithstanding section 352, an individual is entitled to a rebate of the tax paid by him under section 16 in respect of a supply of corporeal property, other than an alcoholic beverage, made while he was resident in Québec where

(1)  the property was acquired by the individual for the individual’s personal or domestic use less than 31 days before the individual’s leaving Québec to take up permanent residence in another province, the Northwest Territories, the Yukon Territory or Nunavut;

(2)  the property was taken or shipped to the other province or the territory by the individual to be used on a permanent basis; and

(3)  the individual has paid a tax in respect of the property, imposed by the other province or the territory, of the same nature as that payable under this Title and has not obtained or is not entitled to obtain a rebate of such tax.

1995, c. 1, s. 302; 2003, c. 2, s. 336; 2004, c. 21, s. 531.

2003-07-03

352.1. Notwithstanding section 352, an individual is entitled to a rebate of the tax paid by him under section 16 in respect of a supply of corporeal property, other than an alcoholic beverage or a tobacco product, made while he was resident in Québec where

(1)  the property was acquired by the individual for the individual’s personal or domestic use less than 31 days before the individual’s leaving Québec to take up permanent residence in another province, the Northwest Territories, the Yukon Territory or Nunavut;

(2)  the property was taken or shipped to the other province or the territory by the individual to be used on a permanent basis; and

(3)  the individual has paid a tax in respect of the property, imposed by the other province or the territory, of the same nature as that payable under this Title and has not obtained or is not entitled to obtain a rebate of such tax.

1995, c. 1, s. 302; 2003, c. 2, s. 336.

1999-04-01

352.1. Notwithstanding section 352, an individual is entitled to a rebate of the tax paid by him under section 16 in respect of a supply of corporeal property, other than an alcoholic beverage or a tobacco product, made while he was resident in Québec where

(1)  the property was acquired by the individual for his personal or domestic use less than 31 days before his leaving Québec to take up permanent residence in another province, the Northwest Territories or the Yukon Territory;

(2)  the property was taken or shipped to the other province or the territory by the individual to be used on a permanent basis; and

(3)  the individual has paid a tax in respect of the property, imposed by the other province or the territory, of the same nature as that payable under this Title and has not obtained or is not entitled to obtain a rebate of such tax.

1995, c. 1, s. 302.