176.1. The amount of the reimbursement of the contribution of off-highway vehicle owners is the product obtained by multiplying the monthly contribution calculated under section 61 by the number of calendar months, less 2, from the date of the event or the date of the new registration, to the date of expiry of the period for which the contribution has been paid.
Despite the first provision of this section, the contribution for a snowmobile with a net mass of 450 kg or less corresponds to a percentage, set forth in the second paragraph of section 174, of the amount fixed under section 49.2 of the Act respecting off-highway vehicles (chapter V-1.2).