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

Section 402.12r1 Disposition versions

2012-09-01

402.12R1. For the purposes of section 402.12 of the Act, the following terms and conditions are the prescribed terms and conditions:

(1)  a person who is entitled to a rebate shall file a return signed by the mandatary indicating that the mandatary acted on that person’s behalf for the acquisition of the motor vehicle;

(2)  the motor vehicle shall have been registered in the name of the mandatary and of the person entitled to the rebate;

(3)  other than the persons indicated paragraph 2, only the supplier can have registered the vehicle in his name before the vehicle is shipped out of Québec;

(4)  the motor vehicle’s registration shall have been cancelled within 15 days of the vehicle’s delivery to the mandatary;

(5)  before the motor vehicle is shipped out of Québec, the motor vehicle shall not have been the object of a supply other than that between the supplier, the mandatary and the person entitled to the rebate;

(6)  the application for a rebate shall be accompanied by the original of the following documents:

(a)  the purchase contract for each vehicle;

(b)  proof of payment of the tax;

(c)  the document provided by the Société de l’assurance automobile du Québec confirming the cancellation of the vehicle’s registration within 15 days of the vehicle’s delivery to the mandatary and that bears the indication “Cancellation of registration of vehicle licensed elsewhere”;

(d)  where the motor vehicle is exported outside Canada, a customs document proving that the vehicle was exported or, where the vehicle is shipped out of Québec but within Canada, a document from the carrier confirming that the motor vehicle was shipped out of Québec;

(7)  the person shall not file more than 1 application per month.

O.C. 1470-2002, s. 11.