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

Section 677r25
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677R25. (Revoked).
O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.
677R25. The carrier may avail himself of the computation provided for in section 677R13 only in respect of his vehicles.
Where there is tax overpaid in respect of a vehicle as a result of that computation, the carrier is entitled to a refund. In such case, he must prove that he has paid the tax applicable in respect of the vehicle in the provinces that he serves.
In the case of a refund related to a leased vehicle, the application may not be submitted before the end of the distribution year.
O.C. 1108-95, s. 10.
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