News and Insights

Quebec Revises Two Interpretation Bulletins 

Tax Development Apr 23, 2014

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.