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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 677r29
Disposition versions
677R29. (Revoked).
O.C. 1108-95, s. 10; O.C. 1466-98, s. 19; 204-2020O.C. 204-2020, s. 511.
677R29. When a broker driver enters into a contract with a carrier whose return provided for in paragraph 2 of section 677R19 has been accepted by the Minister, the broker driver shall provide to the carrier proof that he has paid the tax or, in the case of a supply made under an agreement entered into before 1 July 1992, the tax provided for in Chapter II of the Retail Sales Tax Act (chapter I-1) in respect of each vehicle that he owns.
Notwithstanding the foregoing, that obligation is limited to a vehicle that the broker driver uses in Québec if the carrier has elected, in accordance with section 677R14, to compute the tax separately.
Failing such proof, the broker driver shall pay to the Minister the tax computed on the fair value of the vehicle, in the manner provided for in section 677R27, which applies with the necessary modifications.
