Ministère de l'Emploi et de la Solidarité sociale
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 677r37
Disposition versions

Full text
677R37. (Revoked).
O.C. 1108-95, s. 10; O.C. 204-2020, s. 5.
677R37. A carrier who uses a vehicle shall, where he ceases to avail himself of the computation provided for in section 677R33 in respect of the vehicle, remit to the Minister the tax that would be payable in respect of the vehicle if that property were acquired at that time in Québec, less the tax or, in the case of a supply made under an agreement entered into before 1 July 1992, the tax provided for in Chapter II of the Retail Sales Tax Act (chapter I-1) that he has already paid in that respect.
O.C. 1108-95, s. 10.
© Gouvernement du Québec