Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 17r6
Disposition versions

Full text
17R6. The bringing into Québec of a vessel that is imported temporarily in the circumstances referred to in paragraph b of section 11 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.
The value of a vessel referred to in the first paragraph shall be determined by the following formula:
(1/100 x A x B) + (C x D/E).
For the purposes of that formula:
(1)  A is the value for duty of the vessel;
(2)  B is the number of months during which the vessel is subject to paragraph b of section 11 of the Regulations referred to in the first paragraph;
(3)  C is the remaining duties payable in respect of the vessel;
(4)  D is the number of months during which the vessel remains in Québec;
(5)  E is the number of months during which the vessel remains in Canada.
O.C. 1607-92, s. 17R6; O.C. 1470-2002, s. 1.
© Gouvernement du Québec