T-0.1 - Act respecting the Québec sales tax

Full text
23.1. A supply of a property referred to in section 144 of the Excise Tax Act (R.S.C. 1985, c. E-15) that has not been released, within the meaning of the Customs Act (R.S.C. 1985, c. 1 (2nd Suppl.)), before being delivered to the recipient in Québec, is deemed to be made outside Québec.
For the purposes of section 17, the property referred to in the first paragraph is deemed to have been brought into Québec at the time of its release within the meaning of the Customs Act.
2012, c. 28, s. 40.