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

Section 677r37
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677R37. (Revoked).
O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.
677R37. A carrier who uses a vehicle shall, where he ceases to avail himself of the computation provided for in section 677R33 in respect of the vehicle, remit to the Minister the tax that would be payable in respect of the vehicle if that property were acquired at that time in Québec, less 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) that he has already paid in that respect.
O.C. 1108-95, s. 10.
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