T-0.1 - Act respecting the Québec sales tax

Section 382.2 Disposition versions

2009-05-15

382.2. The recipient is entitled to a rebate of that portion of the total tax payable in respect of the supply of a qualifying motor vehicle that is equal to tax calculated on the portion (in this section referred to as the “certified amount of the purchase price”) of the consideration for the supply that can reasonably be attributed to special features that have been incorporated into, or adaptations that have been made to, the vehicle for the purpose of its use by or in transporting an individual using a wheelchair or to equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability if

(1)  (paragraph repealed);

(2)  the recipient has paid all tax payable in respect of the supply;

(3)  the supplier identifies in writing to the recipient the certified amount of the purchase price of the vehicle; and

(4)  the recipient files with the Minister an application for a rebate within four years after the first day on which any tax in respect of the supply becomes payable.

2001, c. 53, s. 360; 2009, c. 5, s. 652.

2001-12-20

382.2. The recipient is entitled to a rebate of that portion of the total tax payable in respect of the supply of a qualifying motor vehicle that is equal to tax calculated on the portion (in this section referred to as the “certified amount of the purchase price”) of the consideration for the supply that can reasonably be attributed to special features that have been incorporated into, or adaptations that have been made to, the vehicle for the purpose of its use by or in transporting an individual using a wheelchair or to equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability if

(1)  a registrant makes a taxable supply by way of sale of the vehicle;

(2)  the recipient has paid all tax payable in respect of the supply;

(3)  the supplier identifies in writing to the recipient the certified amount of the purchase price of the vehicle; and

(4)  the recipient files with the Minister an application for a rebate within four years after the first day on which any tax in respect of the supply becomes payable.

2001, c. 53, s. 360.