2.1.1. The category of road vehicles having a large engine displacement in respect of which an additional duty and an acquisition duty are payable consists of motor homes, commercial vehicles and passenger vehicles equipped with an engine with a displacement of 4 litres or greater. Engine displacements of 3.95 to 3.99 litres are deemed to be engine displacements of 4 litres.
However, the category of road vehicles having a large engine displacement referred to in the first paragraph does not include
(1) a road vehicle referred to in section 98 or 99;
(2) a road vehicle owned by a person referred to in section 122 or 123;
(3) a road vehicle specially adapted for the transportation of a person requiring the use of a rigid frame wheelchair or a 3-wheel or 4-wheel scooter;
(4) a taxi;
(5) a farm motor vehicle;
(6) a road vehicle used in a locality not linked to the Québec highway system;
(7) a road vehicle used exclusively on private lands or roads and that is not intended for operation on public highways;
(8) a hand-crafted vehicle;
(9) a road vehicle whose model year is prior to 1995; or
(10) a road vehicle used exclusively in stations, ports and airports.
O.C. 1246-2005, s. 3; S.Q. 2016, c. 7, s. 90.