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

Section 677r31 Disposition versions

2021-01-01

677R31. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 21; O.C. 204-2020, s. 5.

2012-09-01

677R31. When a broker driver enters into a contract with a carrier for the first time, the broker driver is entitled to a refund if the vehicle was assigned to intraprovincial transportation and if the tax or, in the case of a supply made under an agreement entered into before 1 July 1992, the tax provided for in Chapter II of the Retail Sales Tax Act (chapter I-1) was paid entirely in Québec.

The refund is the amount determined by the following formula:

A - B - C.

For the purposes of that formula:

(1)  A is the tax or, in the case of a supply made under an agreement entered into before 1 July 1992, the tax provided for in Chapter II of the Retail Sales Tax Act, initially paid by the carrier in respect of the supply of the vehicle;

(2)  B is 1.5% of the amount determined as A of the formula per month or part of a month of use until the signing of the contract with the carrier; and

(3)  C is the tax that the broker driver would have had to pay if he had been subject to section 677R30.

Notwithstanding the foregoing, if the vehicle has been used more than 40 months, no refund is granted.

O.C. 1108-95, s. 10; O.C. 1466-98, s. 21.