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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 677r13
Disposition versions
677R13. (Revoked).
O.C. 1108-95, s. 10; 204-2020O.C. 204-2020, s. 511.
677R13. A carrier shall pay the tax for a distribution year, computed on the fair value of a vehicle or the value of the consideration for the supply of property related to the vehicle, based on the proportion that the number of kilometres travelled in Québec by all of his motor vehicles is of the total number of kilometres travelled anywhere during the preceding distribrution year.
Where the proportion obtained is less than 0.5%, it shall be rounded off to that percentage.
A carrier availing himself of that computation shall apply it subsequently in respect of the acquisition of each vehicle or the property related to the vehicle.
