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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 17r11
Disposition versions
17R11. The bringing into Québec of the railway rolling stock that is imported in circumstances described in the code referred to in section 11 of the Value of Imported Goods (GST/HST) Regulations (SOR/91-30) in which the rolling stock becomes subject to customs duties by reason of the fact that it is used temporarily in Canada, is a prescribed circumstance.
The value of the railway rolling stock referred to in the first paragraph shall be determined by the following formula:
(A x B) + (C x D/E).
For the purposes of that formula:
(1) A is the average monthly rental charge for the rolling stock that can reasonably be attributed to the right of enjoyment of that rolling stock in Québec;
(2) B is the number of months during which the rolling stock is used temporarily in Québec;
(3) C is the remaining duties payable in respect of the rolling stock;
(4) D is the number of months during which the rolling stock is in Québec;
(5) E is the number of months during which the rolling stock is in Canada.
17R11. The bringing into Québec of the railway rolling stock that is imported in circumstances referred to in code 2338 of the Customs Tariff (R.S.C. 1985, c. 41, (3rd Suppl.)) in which the rolling stock becomes subject to customs duties by reason of the fact that it is used temporarily in Canada is a prescribed circumstance.
The value of the railway rolling stock referred to in the first paragraph shall be determined by the following formula:
(A x B) + (C x D/E)
For the purposes of that formula:
(1) A is the average monthly rental charge for the rolling stock that can reasonably be attributed to the right of enjoyment of that rolling stock in Québec;
(2) B is the number of months during which the rolling stock is used temporarily in Québec;
(3) C is the remaining duties payable in respect of the rolling stock;
(4) D is the number of months during which the rolling stock is in Québec;
(5) E is the number of months during which the rolling stock is in Canada.
