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T-0.1 - Act respecting the Québec sales tax

Section 402.12
Disposition versions

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402.12. To the extent that a person fulfils the prescribed terms and conditions, the person is entitled to a rebate of the tax paid by the person in respect of a supply by way of retail sale of a new motor vehicle acquired by the person through a mandatary who is not registered, if the person ships the vehicle outside Québec as soon as is reasonable after it is delivered to the person.
A person is entitled to the rebate under the first paragraph if the person files an application for a rebate within 12 months after the day the tax was paid.
2001, c. 51, s. 293; 2002, c. 9, s. 171.
402.12. To the extent that a person fulfils the prescribed terms and conditions, the person is entitled to a rebate of the tax paid by the person in respect of a supply by way of retail sale of a new motor vehicle acquired by the person through a mandatary who is not registered, if the person exports the vehicle outside Canada as soon as is reasonable after it is delivered to the person.
A person is entitled to the rebate under the first paragraph if the person files an application for a rebate within 12 months after the day the tax was paid.
2001, c. 51, s. 293.
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