Revenu Québec recently revised two interpretation bulletins concerning the tax status of ready-to-eat cold pizza and the supply by way of sale of a road vehicle shipped outside the province of Québec.
TVQ 177-6/R2 clarifies that the supply of ready-to-eat cold pizza is zero-rated for QST purposes unless sold:
- under a contract for catering services; or
- at a facility which is considered an establishment under which all or substantially all of the sales of food and beverages are taxable supplies; or
- in the form of a pizza sandwich or pizza sub.
TVQ 179-3/R1 discusses the evidence required for the zero-rating of a supply by way of sale of a road vehicle shipped outside Quebec. This document was revised to replace the July 1996 version – the position set out in the bulletin has not changed.
The following is considered satisfactory documentary proof:
- a copy of the temporary registration certificate issued by the Société de l’assurance automobile du Québec (SAAQ), which is valid for four days and shows the destination of the vehicle;
- a copy of the inventory transfer, showing details of the vehicle sold, as well as the dealer codes of the dealers involved;
- a copy of the inventory of vehicles of the dealer in the other province, which shows details of the vehicle in question; or
- a statement in writing, from the recipient, confirming the immediate shipment of the vehicle outside Québec.