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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 434r8.10
Disposition versions
434R8.10. For the purposes of sections 434R8.1 to 434R8.14, if an amount is deemed under any of paragraphs d.3 to d.5 of section 99 of the Taxation Act (chapter I-3) to be the capital cost to a registrant of a passenger vehicle for the purposes of that section, the amount, if any, by which the total of all amounts each of which is an amount of tax that is deemed under section 434R8.8 to have become payable, or to have been paid without having become payable, by the registrant in respect of the acquisition or bringing into Québec of the vehicle or the acquisition or bringing into Québec of an improvement to the vehicle, exceeds the amount determined by the formula provided for in the second paragraph shall not be included in determining an input tax refund of the registrant for any reporting period of the registrant.
The formula to which the first paragraph refers is
A x B.
In applying the formula provided for in the second paragraph,
(1) A is the tax fraction; and
(2) B is the amount that is deemed under any of paragraphs d.3 to d.5 of section 99 of the Taxation Act to be the capital cost to the registrant of the vehicle for the purposes of that section.
434R8.10. For the purposes of sections 434R8.1 to 434R8.14, if an amount is deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act (chapter I-3) to be the capital cost to a registrant of a passenger vehicle for the purposes of that section, the amount, if any, by which the total of all amounts each of which is an amount of tax that is deemed under section 434R8.8 to have become payable, or to have been paid without having become payable, by the registrant in respect of the acquisition or bringing into Québec of the vehicle or the acquisition or bringing into Québec of an improvement to the vehicle, exceeds the amount determined by the formula provided for in the second paragraph shall not be included in determining an input tax refund of the registrant for any reporting period of the registrant.
The formula to which the first paragraph refers is
A x B.
In applying the formula provided for in the second paragraph,
(1) A is the tax fraction; and
(2) B is the amount deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act to be the capital cost to the registrant of the vehicle for the purposes of that section.
