90.5. In the case of a new motor vehicle sold by a dealer, the value used for calculating the additional duty payable to obtain registration of the vehicle and the right to operate it is the sale price entered by the dealer on the form that the Société provided him with and that the owner of the vehicle must provide to the Société upon registration.
If the new vehicle sold is imported from another Canadian province, the value used for calculating the additional duty payable to obtain registration of the vehicle and the right to operate it is the amount entered on the sales contract. The owner of the vehicle must provide a copy of that contract to the Société upon registration.