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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 17r7
Disposition versions

Full text
17R7. The bringing into Québec of a vessel that is imported in the circumstances referred to in section 13 or 14 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.
The value of a vessel referred to in the first paragraph shall be determined by the following formula:
A + B.
For the purposes of that formula:
(1)  A is the value of the repairs or modifications to the vessel and in respect of which section 13 or 14 of the Regulations referred to in the first paragraph applies;
(2)  B is the remaining duties payable in respect of the vessel.
O.C. 1607-92, s. 17R7; O.C. 1470-2002, s. 1.
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