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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 677r16
Disposition versions
677R16. (Revoked).
O.C. 1108-95, s. 10; 204-2020O.C. 204-2020, s. 511.
677R16. For the purposes of section 677R13, a carrier shall compute the tax in respect of the property related to the vehicle in the same manner as if he had to make the computation in respect of the vehicle for which that property is intended.
Notwithstanding the foregoing, that computation may not be used in respect of property related to the vehicle acquired en route if the value of the consideration for the supply of that property is paid by a person other than the carrier.
