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T-0.1 - Act respecting the Québec sales tax

Section 382.11
Disposition versions

Full text
382.11. (Repealed).
2006, c. 36, s. 289; 2009, c. 5, s. 656; 2010, c. 25, s. 255; 2021, c. 18, s. 191.
382.11. A recipient is entitled to the rebate provided for in section 382.9 in respect of the supply or of the bringing into Québec of a prescribed new hybrid vehicle only if the recipient files an application for a rebate,
(1)  in the case of a supply by way of sale or of the bringing of the vehicle into Québec, within four years following the day on which the tax became payable; and
(2)  in the case of a supply by way of long-term lease, not later than four years following the day on which the agreement for the supply of the vehicle by way of lease expires and from the earlier of
(a)  the day on which the total of the tax that became payable for each of the supplies that, because of section 32.2, are deemed to be made in relation to the vehicle is equal to or greater than $2,000, and
(b)   the day following the day on which the agreement for the supply of the vehicle by way of lease expires.
Despite subparagraph a of subparagraph 2 of the first paragraph, the recipient may file an application to obtain an amount of $1,000, as a portion of the rebate to which the recipient is entitled under section 382.9, as of the day on which the total referred to in that subparagraph a is equal to or greater than that amount.
2006, c. 36, s. 289; 2009, c. 5, s. 656; 2010, c. 25, s. 255.
382.11. A recipient is entitled to the rebate provided for in section 382.9 in respect of the supply or of the bringing into Québec of a prescribed new hybrid vehicle only if the recipient files an application for a rebate,
(1)  in the case of a supply by way of sale or of the bringing of the vehicle into Québec, within four years following the day on which the tax became payable; and
(2)  in the case of a supply by way of long-term lease, within four years following the day on which the agreement for the supply of the vehicle by way of lease expires and from the earlier of
(a)  the day on which the total of the tax that became payable for each of the supplies that, because of section 32.2, are deemed to be made in relation to the vehicle is equal to or greater than $1,000, and
(b)   the day following the day on which the agreement for the supply of the vehicle by way of lease expires.
2006, c. 36, s. 289.
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