Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 677r27
Disposition versions
677R27. (Revoked).
O.C. 1108-95, s. 10; 204-2020O.C. 204-2020, s. 511.
677R27. A broker driver shall pay to his suppliers the tax payable in respect of all of his acquisitions and may avail himself of the computation provided for in section 677R13 in respect of the vehicles that he has never used by considering the proportions determined by the carrier in accordance with sections 677R13 and 677R14, as the case may be.
