Beaulieu – Cour du Québec finds that QST on an importation from Ontario did not apply if the imported good previously had been subject to QST

S. 17 of the QSTA, which is the Quebec equivalent of ETA s. 220.05, provides that “very person who brings into Québec corporeal property for consumption or use in Québec by the person” is subject to QST on the value of the property.

Laurin J noted that there would be no QST if the Quebec taxpayer before him had bought a used boat directly from another Quebec consumer (as this would not have qualified as a “taxable supply,”) and thought that it was unfair that the taxpayer should instead be subject to QST on importing a used boat into Quebec even though the Ontario vendor was a consumer who had, in turn, paid QST when he had purchased the boat new in Quebec. Laurin J concluded that the legislature did not intend to create such unfairness, and that s. 17 should be read to mean "taxable supply" for the particular situation in which the property was originally purchased in Quebec.

Neal Armstrong. Summary of Beaulieu c. Agence du revenu du Québec, 2016 QCCQ 12015 under ETA s. 220.05(1).