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

Section 677r30
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677R30. (Revoked).
O.C. 1108-95, s. 10; O.C. 1466-98, s. 20; O.C. 204-2020, s. 5.
677R30. When a broker driver enters into a contract with a carrier for the first time, the broker driver shall pay to the Minister, for each of his vehicles that he has already used, the tax computed on their fair value in the manner provided for in section 677R27, which applies with the necessary modifications, unless the broker driver has already paid the tax or, in the case of a supply made pursuant to 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 his vehicles.
O.C. 1108-95, s. 10; O.C. 1466-98, s. 20.
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