677R11. For the purposes of subparagraph 60.1 of the first paragraph of section 677 of the Act, the prescribed method for determining the tax in respect of a vehicle, within the meaning of sections 677R12 and 677R32, as the case may be, of less than 3,000 kg and property related to the vehicle, within the meaning of section 677R12, where the vehicle is used in part outside Québec by a person who is not entitled to claim an input tax refund because of section 206.1 of the Act, is that provided for in sections 677R12 to 677R39.
O.C. 1108-95, s. 10; O.C. 1466-98, s. 13.