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I-3, r. 1 - Regulation respecting the Taxation Act

Section 99r1.1
Disposition versions

Full text
99R1.1. For the purposes of paragraph d.5 of section 99 of the Act, the amount prescribed in respect of a zero-emission passenger vehicle of a taxpayer is equal to the amount determined by the formula
A + B.
In the formula in the first paragraph,
(a)  A is $55,000; and
(b)  B is the sum of the federal and provincial sales taxes that would have been payable on the acquisition of the zero-emission passenger vehicle if it had been acquired by the taxpayer at a cost equal, at the time of the acquisition, to the amount specified in subparagraph a, before the application of those sales taxes.
S.Q. 2021, c. 18, s. 234.
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