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

Section 677r19 Disposition versions

2021-01-01

677R19. (Revoked).

O.C. 1108-95, s. 10; O.C. 1466-98, s. 16; O.C. 204-2020, s. 5.

2012-09-01

677R19. In order to avail himself of sections 677R12 to 677R31, the carrier shall comply with the following obligations:

(1)  (paragraph revoked);

(2)  he must file with the Minister a return stating that he wishes to avail himself of sections 677R12 to 677R31;

(3)  he must make the election provided for in section 677R14 in respect of the number of kilometres travelled by the motor vehicle of the broker driver and promptly notify the Minister of any change in that election;

(4)  he must file with the Minister a return determining the proportion provided for in section 677R13, using the form determined by the Minister, within 45 days following the end of a distribution year or the date of the authorization to serve an additional province;

(5)  he must file with the Minister, where applicable, the tax, adjustment within 45 days following the end of a distribution year;

(6)  (paragraph revoked);

(7)  he must pay his suppliers the tax payable in respect of the acquisition of a vehicle or property related to the vehicle;

(8)  he must require from the broker driver proof of payment of the tax due in Québec in respect of his vehicle;

(9)  at the same time that he files the return provided for in Division IV of Chapter VIII of Title I of the Act for the reporting period during which the tax becomes payable, he must render an account and, where applicable, remit to the Minister:

(a)  the tax that he is required to pay in respect of the vehicle that he has acquired; and

(b)  (subparagraph revoked);

(10)  for the purposes of determining the net tax as provided for in section 428 of the Act, he must deduct:

(a)  the refund to which he may be entitled, if there is an overpayment of tax in respect of a vehicle or property related to the vehicle as a result of the computation provided for in section 677R13;

(b)  (subparagraph revoked);

(11)  he must furnish to the broker driver a certificate setting forth all the details of the distribution of the tax made by the carrier in respect of the broker driver’s vehicle, he must keep a copy of the certificate and the vouchers related thereto;

(12)  he must keep the invoices pertaining to the acquisition of each vehicle or property related to the vehicle and any other voucher related thereto; and

(13)  he must keep a register of data used to determine the proportion provided for in section 677R13.

O.C. 1108-95, s. 10; O.C. 1466-98, s. 16.