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T-0.1 - Act respecting the Québec sales tax

Section 382.1
Disposition versions

Full text
382.1. For the purposes of this subdivision, “qualifying motor vehicle” means a motor vehicle that is equipped with a device designed exclusively to assist in placing a wheelchair in the vehicle without having to collapse the wheelchair or with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability.
2001, c. 53, s. 360; 2009, c. 5, s. 651.
382.1. For the purposes of this subdivision, “qualifying motor vehicle” means a motor vehicle
(a)  that is equipped with a device designed exclusively to assist in placing a wheelchair in the vehicle without having to collapse the wheelchair or with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability; and
(b)  that, for as long as it has been so equipped, has never been used as capital property or been held otherwise than for supply in the ordinary course of business.
2001, c. 53, s. 360.
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