I-3 - Taxation Act

Section 1029.8.36.59.9 Disposition versions

2021-06-02

1029.8.36.59.9. (Repealed).

2003, c. 9, s. 284; 2021, c. 14, s. 145.

2006-03-01

1029.8.36.59.9. In this division,

“eligibility date” means, in relation to an eligible vehicle of an eligible taxpayer, the later of

(a)  the date on which the eligible taxpayer registers the eligible vehicle as a taxi; and

(b)  1 January 2001;

“eligibility period” in relation to an eligible vehicle of an eligible taxpayer means the period that begins on the eligibility date and that ends on the earliest of

(a)  the day that is five years after the day on which the eligible vehicle was first registered as a road vehicle;

(b)  the day on which the eligible taxpayer ceases to register the eligible vehicle as a taxi; and

(c)  31 December 2010;

“eligible taxpayer”, for a taxation year, means a taxpayer who, in the portion, in the year, of the eligibility period relating to an eligible vehicle of the taxpayer, is the holder of a taxi owner’s permit to which that eligible vehicle is attached;

“eligible vehicle” of an eligible taxpayer means, at a particular time in a taxation year, a motor vehicle that

(a)  was first registered as a road vehicle on a date that precedes the eligibility date by no more than five years;

(b)  is acquired or leased by the eligible taxpayer before 1 January 2006; and

(c)  is registered as a taxi at the particular time;

“holder” of a taxi owner’s permit means the person in whose name the taxi owner’s permit is issued or, where such a permit is issued in the name of two or more persons, the person among them whom they designate;

“taxi owner’s permit” means such a permit referred to in the Act respecting transportation services by taxi (chapter S-6.01), including a limousine permit or other specialized taxi permit referred to in that Act.

Subject to the third paragraph, for the purposes of the definitions of “eligibility period” and “eligible vehicle” in the first paragraph, a motor vehicle that was first registered as a road vehicle outside Québec is deemed to have been first registered as a road vehicle on the date that is the earlier of

(a)  the date on which the motor vehicle was first registered in Québec; and

(b)  1 January of the model year of the motor vehicle.

The second paragraph does not apply where the eligible taxpayer files with the Minister a document issued by a competent government authority showing the date on which the motor vehicle was first registered as a road vehicle outside Québec.

2003, c. 9, s. 284.