I-2 - Tobacco Tax Act

Section 9.0.1 Disposition versions

2003-12-10

9.0.1. Where an individual resident in Québec brings or causes to be brought into Québec any tobacco from outside Canada, for consumption by the individual or by another person at the expense of the individual otherwise than exclusively in the course of the individual’s commercial activities, the tax provided for in section 9 does not apply in respect of the tobacco so brought into Québec, to the extent that the tax provided for in section 17 of the Act respecting the Québec sales tax (chapter T-0.1) is not payable in respect thereof by reason of the application of paragraph 1 of section 81 of that Act, without reference to section 198.2 of that Act.

1993, c. 19, s. 11; 2003, c. 9, s. 8.

1993-06-15

9.0.1. Where an individual resident in Québec brings or causes to be brought into Québec any tobacco from outside Canada, for consumption by himself or by another person at his expense otherwise than exclusively in the course of his commercial activities, the tax provided for in section 9 does not apply in respect of the tobacco so brought into Québec to the extent that the tax provided for in section 17 of the Act respecting the Québec sales tax (chapter T-0.1) is not payable in respect thereof by reason of the application of paragraph 1 of section 81 of the said Act.

1993, c. 19, s. 11.