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

Section 17r9
Disposition versions

Full text
17R9. The bringing into Québec of a locomotive or railway equipment that is imported in circumstances where customs duties are partially remitted under the Government of Canada Order in Council (P.C. 1953-18/894, 53-06-04) is a prescribed circumstance.
The value of a locomative or railway equipment referred to in the first paragraph shall be determined by the following formula:
(1/120 x A x B) + (C x B/D).
For the purposes of that formula:
(1)  A is the value for duty of the locomotive or railway equipment;
(2)  B is the number of months during which the locomotive or railway equipment remains in Québec;
(3)  C is the remaining duties payable in respect of the locomotive or railway equipment;
(4)  D is the number of months during which the locomotive or railway equipment remains in Canada.
O.C. 1607-92, s. 17R9; O.C. 1470-2002, s. 1.
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