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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 677r17
Disposition versions
677R17. (Revoked).
O.C. 1108-95, s. 10; 204-2020O.C. 204-2020, s. 511.
677R17. A carrier computing for the first time the proportion provided for in section 677R13 shall estimate the number of kilometres to be travelled through the end of the current distribution year.
Such estimate is not subject to adjustment where it is based on actual data for the preceding distribution year and where those data are representative of the operations for the current distribution year.
In all other cases, the tax shall be adjusted.
If the period of compilation of actual and representative data is longer than 3 months at the end of the distribution year, the adjustment shall be made within 45 days following the end of the distribution year by considering the number of kilometres travelled in that period of compilation.
If that period of compilation is shorter than 3 months, the adjustment shall be made within 45 days following the end of the following distribution year by considering the number of kilometres travelled in that year.
