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

Section 677r36 Disposition versions

2021-01-01

677R36. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 22; O.C. 204-2020, s. 5.

2012-09-01

677R36. In order to avail himself of sections 677R33 to 677R39, a carrier shall comply with the following obligations:

(1)  he must hold a certificate or a licence issued by a competent authority or each country in which he operates where such certificate or licence is required;

(2)  before 1 May of each year, he must individually file with the Minister a return determining, for the calendar year elapsed or for his most recent fiscal period, the proportion provided for in section 677R33;

(3)  he must file with the Minister, at the same time as the return provided for in paragraph 2, the adjustment of the tax that he paid during that year or that fiscal period;

(4)  he must pay his suppliers the tax payable in respect of the acquisition of a vehicle;

(5)  at the same time that he files the return provided for in Division IV of Chapter VIII of Title I of the Act for the reporting period during which the tax becomes payable, he must, where applicable, remit to the Minister the tax that he is required to pay in respect of the vehicle that he acquired, computed according to the proportion determined in accordance with section 677R33 that he declared for the preceding calendar year or his most recent fiscal period;

(5.1)  for the purpose of determining the net tax as provided for in section 428 of the Act, he must deduct the refund to which he may be entitled, if there is an overpayment of tax in respect of a vehicle as a result of the computation provided for in section 677R33;

(6)  he must keep the invoices pertaining to the acquisition of each vehicle and any other voucher related thereto; and

(7)  he must keep a register of data used to determine the proportion provided for in section 677R33.

O.C. 1108-95, s. 10; O.C. 1466-98, s. 22.