Ministère de l'Emploi et de la Solidarité sociale
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T-0.1 - Act respecting the Québec sales tax

Section 17.0.1
Disposition versions

Full text
17.0.1. For the purposes of subparagraph 2.1 and subparagraph b of subparagraph 2.2 of the second paragraph of section 17, the estimated value of a road vehicle is
(1)  in the case of a vehicle for which the average wholesale price is listed in the most recent edition, on the first day of the month in which the vehicle is brought into Québec, of the Guide d’Évaluation Hebdo (Automobiles et Camions Légers) published by Société Trader Corporation, that price less an amount of $500;
(1.1)  (paragraph repealed);
(2)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Canadian Motorcycle Dealers Blue Book published by All Seasons Publications Ltd., that price less an amount of $500;
(3)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Canadian ATV, Snowmobile & Watercraft Dealers Blue Book published by All Seasons Publications Ltd., that price less an amount of $500; and
(4)  in any other case, the value of the vehicle determined by the Minister.
1995, c. 1, s. 250; 1995, c. 63, s. 302; 1997, c. 14, s. 331; 2000, c. 39, s. 280; 2017, c. 1, s. 444; 2017, c. 29, s. 246.
17.0.1. For the purposes of subparagraph 2.1 and subparagraph b of subparagraph 2.2 of the second paragraph of section 17, the estimated value of a road vehicle is
(1)  in the case of a vehicle for which the average wholesale price is listed in the most recent edition, on the first day of the month in which the vehicle is brought into Québec, of the Guide d’Évaluation Hebdo (Automobiles et Camions Légers) published by Hebdo Mag Inc., that price less an amount of $500;
(1.1)  (paragraph repealed);
(2)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Canadian Motorcycle Dealers Blue Book published by All Seasons Publications Ltd., that price less an amount of $500;
(3)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Canadian ATV, Snowmobile & Watercraft Dealers Blue Book published by All Seasons Publications Ltd., that price less an amount of $500; and
(4)  in any other case, the value of the vehicle determined by the Minister.
1995, c. 1, s. 250; 1995, c. 63, s. 302; 1997, c. 14, s. 331; 2000, c. 39, s. 280; 2017, c. 1, s. 444.
17.0.1. For the purposes of subparagraph 2.1 and subparagraph b of subparagraph 2.2 of the second paragraph of section 17, the estimated value of a road vehicle is
(1)  in the case of a vehicle for which the average wholesale price is listed in the most recent edition, on the first day of the month in which the vehicle is brought into Québec, of the Guide d’Évaluation Hebdo (Automobiles et Camions Légers) published by Hebdo Mag Inc., that price less an amount of $500;
(1.1)  (paragraph repealed);
(2)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Canadian Motorcycle Dealers Blue Book published by All Seasons Publications Ltd., that price less an amount of $500;
(3)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Canadian ATV, Snowmobile & Watercraft Dealers Blue Book published by All Seasons Publications Ltd., that price less an amount of $500; and
(4)  in any other case, the value of the vehicle prescribed by the Minister.
1995, c. 1, s. 250; 1995, c. 63, s. 302; 1997, c. 14, s. 331; 2000, c. 39, s. 280.
17.0.1. For the purposes of subparagraph 2.1 and subparagraph b of subparagraph 2.2 of the second paragraph of section 17, the estimated value of a road vehicle is
(1)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month in which the vehicle is brought into Québec, of the Guide d’Évaluation des Automobiles published by Hebdo Mag Inc., that price less an amount of $500;
(1.1)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month in which the vehicle is brought into Québec, of the Guide d’Évaluation des Camions Légers published by Hebdo Mag Inc., that price less an amount of $500;
(2)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Canadian Motorcycle Dealers Blue Book published by All Seasons Publications Ltd., that price less an amount of $500;
(3)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Canadian ATV, Snowmobile & Watercraft Dealers Blue Book published by All Seasons Publications Ltd., that price less an amount of $500; and
(4)  in any other case, the value of the vehicle prescribed by the Minister.
1995, c. 1, s. 250; 1995, c. 63, s. 302; 1997, c. 14, s. 331.
17.0.1. For the purposes of subparagraph 2.1 and subparagraph b of subparagraph 2.2 of the second paragraph of section 17, the estimated value of a road vehicle is
(1)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Canadian Red Book published by Maclean Hunter Ltd., that price less an amount of $500;
(2)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Canadian Motorcycle Dealers Blue Book published by All Seasons Publications Ltd., that price less an amount of $500;
(3)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Canadian ATV, Snowmobile & Watercraft Dealers Blue Book published by All Seasons Publications Ltd., that price less an amount of $500; and
(4)  in any other case, the value of the vehicle prescribed by the Minister.
1995, c. 1, s. 250; 1995, c. 63, s. 302.
17.0.1. For the purposes of subparagraph 2.1 of the second paragraph of section 17, the estimated value of a road vehicle is
(1)  in the case of a vehicle for which an average wholesale price is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Canadian Red Book published by Maclean Hunter Ltd., that price less an amount of $500;
(2)  in the case of a vehicle for which a current resale value is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Sanford Evans Gold Book of Motorcycle Data and Used Prices published by Sanford Evans Communications Ltd., that value less an amount of $500;
(3)  in the case of a vehicle for which a current resale value is listed in the most recent edition, on the first day of the month preceding the month in which the vehicle is brought into Québec, of the Sanford Evans Gold Book of Snowmobile Data and Used Prices published by Sanford Evans Communications Ltd., that value less an amount of $500; and
(4)  in any other case, the value of the vehicle prescribed by the Minister.
1995, c. 1, s. 250.
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