Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 677r30
Disposition versions

Full text
677R30. (Revoked).
O.C. 1108-95, s. 10; O.C. 1466-98, s. 20; O.C. 204-2020, s. 5.
677R30. When a broker driver enters into a contract with a carrier for the first time, the broker driver shall pay to the Minister, for each of his vehicles that he has already used, the tax computed on their fair value in the manner provided for in section 677R27, which applies with the necessary modifications, unless the broker driver has already paid the tax or, in the case of a supply made pursuant to an agreement entered into before 1 July 1992, the tax provided for in Chapter II of the Retail Sales Tax Act (chapter I-1) in respect of his vehicles.
O.C. 1108-95, s. 10; O.C. 1466-98, s. 20.
© Gouvernement du Québec