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

Section 287.3r2
Disposition versions

Full text
287.3R2. (Revoked).
O.C. 1470-2002, s. 8; O.C. 204-2020, s. 3.
287.3R2. For the purposes of section 287.3 of the Act, the prescribed value is:
(1)  where the registrant acquired the motor vehicle by a supply made in Québec, the value of the consideration for the supply;
(2)  where the registrant acquired, at a particular time, the motor vehicle by a supply made outside Québec, the value that would have been the value of the consideration for the supply if the supply had been made in Québec at the particular time.
O.C. 1470-2002, s. 8.
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