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

Section 17r14 Disposition versions

2014-03-19

17R14. The bringing into Québec of a qualifying vehicle that is temporarily imported by an individual resident in Canada in the circumstances described in section 15 of the Value of Imported Goods (GST/HST) Regulations (SOR/91-30), is a prescribed circumstance.

The value of a vehicle referred to in the first paragraph shall be determined by the following formula:

(A x B) + C.

For the purposes of that formula:

(1)  A is

(a)  if the vehicle is described in any of the subheadings in paragraph a of element A in the formula set out in section 15 of the Value of Imported Goods (GST/HST) Regulations:

i.  in the case of a truck, sport utility vehicle, minivan or van; $300,

ii.  in the case of a motorhome or similar vehicle, $1,000; and

iii.  in any other case, $200; and

(b)  in any other case, $300;

(2)  B is the number of weeks during which the vehicle remains in Canada; and

(3)  C is the remaining duties payable in respect of the vehicle.

O.C. 229-2014, s. 4.