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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 677r35
Disposition versions
677R35. (Revoked).
O.C. 1108-95, s. 10; 204-2020O.C. 204-2020, s. 511.
677R35. Notwithstanding paragraphs 4 and 5 of section 677R36, a carrier who avails himself for the first time of the computation provided for in section 677R33 and does not have the register provided for in paragraph 7 of section 677R36 shall, until the end of the first complete calendar year or the first complete fiscal period, pay in full the tax payable in respect of the vehicle that he acquires.
Notwithstanding the foregoing, the carrier shall, in the return that he files subsequently under paragraph 2 of section 677R36, determine the number of kilometres for the period from the date on which he first avails himself of the computation provided for in section 677R33 until the end of the first complete calendar year or his first complete fiscal period and shall adjust the tax that he paid during that same period.
