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

Section 425.1r1
Disposition versions

Full text
425.1R1. For the purposes of the first paragraph of section 425.1 of the Act, the following information is prescribed information:
(1)  the value of the consideration for the supply for the purposes of determining the tax payable by the recipient under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
(2)  the value of the consideration for the supply for the purpose of determining the tax payable under section 16 of the Act;
(3)  the amount of tax paid or payable under Part IX of the Excise Tax Act in respect of the supply;
(4)  the amount credited to the recipient in respect of the trade-in, in accordance with section 54.1 of the Act, where applicable;
(5)  the time that the motor vehicle is delivered to the recipient.
O.C. 1470-2002, s. 12; O.C. 701-2013, s. 29.
425.1R1. For the purposes of the first paragraph of section 425.1 of the Act, the following information is prescribed information:
(1)  the value of the consideration for the supply for the purposes of determining the tax payable by the recipient under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
(2)  the value of the consideration for the supply for the purposes of determining the tax payable under section 16 of the Act, determined without taking into account the tax payable by the recipient under Part IX of the Excise Tax Act;
(3)  the amount of tax paid or payable under Part IX of the Excise Tax Act in respect of the supply;
(4)  the amount credited to the recipient in respect of the trade-in, in accordance with section 54.1 of the Act, where applicable;
(5)  the time that the motor vehicle is delivered to the recipient.
O.C. 1470-2002, s. 12.
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