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

Section 677r32
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677R32. (Revoked).
O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.
677R32. For the purposes of sections 677R33 to 677R39, the expression:
“carrier” means a person operating a highway transportation business between Canada and another country under a licence currently in force issued by the Commission des transports du Québec, where such licence is required; (transporteur) and
“vehicle” means a road vehicle that is used in international transportation of merchandise or passengers for remuneration without travelling on the roads of a province other than Québec. (véhicule)
O.C. 1108-95, s. 10.
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