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T-0.1 - Act respecting the Québec sales tax
Section 206.2
Disposition versions
206.2. (Repealed).
206.2. Paragraph 1 of section 206.1 does not apply where
(1) the road vehicle is acquired, or brought into Québec, to be used only elsewhere than on public highways within the meaning of the Highway Safety Code (chapter C-24.2) and is registered as a vehicle to be used exclusively on private land or roads and not intended for public highways, or its registration certificate provides for such use; or
(2) the road vehicle is a farm tractor or farm machinery acquired, or brought into Québec, for use exclusively in the operation of a farm by a farmer or a sugar bush by a maple sugar producer.
