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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 352r1
Disposition versions
352R1. (Revoked).
O.C. 1607-92, s. 352R1; 321-2017O.C. 321-2017, s. 121.
352R1. For the purposes of sections 352R2 and 352R3, the expression “vehicle” means a motor vehicle capable of travelling on a road and that is essentially adapted for the transport of persons or goods, other than a vehicle capable of travelling solely on rails or an electrically powered wheelchair.
This expression also includes a trailer, semi-trailer or fifth wheel. (véhicule automobile)
