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

Section 677r34 Disposition versions

2021-01-01

677R34. (Revoked).

O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.

2012-09-01

677R34. A carrier who avails himself for the first time of the computation provided for in section 677R33 may, if he already has the register provided for in paragraph 7 of section 677R36 for the calendar year elapsed or his most recent fiscal period, compute the tax in respect of a vehicle based on the proportion determined in accordance with section 677R33 for that calendar year or fiscal period.

Notwithstanding the foregoing, the carrier shall, in the return that he files subsequently under paragraph 2 of section 677R36, determine the number of kilometres for the period from the date on which he first avails himself of the computation provided for in section 677R33 until the end of the current calendar year or current fiscal period and shall adjust the tax that he paid during that same period.

O.C. 1108-95, s. 10.