2.1. The category of road vehicles which are 7 years old or less, whose value exceeds $40,000 and in respect of which an additional duty is payable consists of motor vehicles with a net weight of 3,000 kg or less, except for an ambulance, a bus engaged in the transportation of schoolchildren, a hearse, a moped, a tow truck, a motor home, a minibus, a motorcycle, a snowmobile, a taxi, a vehicle engaged in the transportation of people during weddings, funerals and christenings, a vehicle used exclusively in train stations, harbours and airports, a passenger vehicle whose licence plate bears the prefix “CC” or “CD” and a vehicle belonging to the Gouvernement du Québec or to a public agency within the meaning of section 1 of the Act respecting land use planning and development (chapter A-19.1) except those of state-owned enterprises listed in Schedule I and their subsidiaries.
For the purposes of this section, the age of a motor vehicle is the number of years between the model year of the vehicle and the current calendar year inclusively, and a vehicle whose model year is the same as or subsequent to the current calendar year is considered to be a vehicle less than 1 year old.
O.C. 55-98, s. 1; O.C. 451-2003, s. 1; O.C. 1246-2005, s. 2.