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T-0.1 - Act respecting the Québec sales tax

Section 17.0.2
Disposition versions

Full text
17.0.2. Where subparagraph a of subparagraph 2.1 or subparagraph b of subparagraph 2.2 of the second paragraph of section 17 applies in respect of a road vehicle that is damaged or that shows unusual wear at the time it is supplied to a person, that is brought into Québec by the person immediately after that time and immediately after the bringing of the vehicle into Québec, the person provides the Minister or a person prescribed for the purposes of section 473 with a written estimate of the vehicle or of the repairs to be carried out in respect of the vehicle, that meets the requirements of the third paragraph of section 55.0.3, the value of the vehicle that corresponds to the estimated value of the vehicle described in section 17.0.1 may be reduced by an amount equal to
(1)  the amount by which that value exceeds the value of the vehicle stated in the written estimate; or
(2)  the amount by which the value stated in the written estimate of the repairs to be carried out in respect of the vehicle exceeds $500.
1995, c. 1, s. 250; 1995, c. 63, s. 303; 2004, c. 21, s. 527; 2005, c. 23, s. 273.
17.0.2. Where subparagraph a of subparagraph 2.1 or subparagraph b of subparagraph 2.2 of the second paragraph of section 17 applies in respect of a road vehicle that is damaged or that shows unusual wear at the time it is supplied to a person, that is brought into Québec by the person immediately after that time and immediately after the bringing of the vehicle into Québec, the person provides the Minister or a person prescribed for the purposes of section 473 with a written estimate of the vehicle or of the repairs to be carried out in respect of the vehicle, made by the person referred to in the third paragraph of section 55.0.3, the value of the vehicle that corresponds to the estimated value of the vehicle described in section 17.0.1 may be reduced by an amount equal to
(1)  the amount by which that value exceeds the value of the vehicle stated in the written estimate; or
(2)  the amount by which the value stated in the written estimate of the repairs to be carried out in respect of the vehicle exceeds $500.
1995, c. 1, s. 250; 1995, c. 63, s. 303; 2004, c. 21, s. 527.
17.0.2. Where subparagraph a of subparagraph 2.1 or subparagraph b of subparagraph 2.2 of the second paragraph of section 17 applies in respect of a road vehicle that is damaged or that shows unusual wear at the time it is supplied to a person, that is brought into Québec by the person immediately after that time and immediately after the bringing of the vehicle into Québec, the person provides the Minister or a person prescribed for the purposes of section 473 with a written estimate of the vehicle or of the repairs to be carried out in respect of the vehicle, made by the person referred to in the second paragraph of section 55.0.3, the value of the vehicle that corresponds to the estimated value of the vehicle described in section 17.0.1 may be reduced by an amount equal to
(1)  the amount by which that value exceeds the value of the vehicle stated in the written estimate; or
(2)  the amount by which the value stated in the written estimate of the repairs to be carried out in respect of the vehicle exceeds $500.
1995, c. 1, s. 250; 1995, c. 63, s. 303.
17.0.2. Where subparagraph a of subparagraph 2.1 of the second paragraph of section 17 applies in respect of a road vehicle that is damaged or that shows unusual wear at the time it is supplied to a person, that is brought into Québec by the person immediately after that time and that immediately after the bringing of the vehicle into Québec, the person provides the Minister or a person prescribed for the purposes of section 473 with a written estimate of the vehicle or of the repairs to be carried out in respect of the vehicle, made by the person referred to in the second paragraph of section 55.0.3, the value of the vehicle which corresponds to the estimated value of the vehicle described in section 17.0.1 may be reduced by an amount equal to
(1)  the amount by which that value exceeds the value of the vehicle stated in the written estimate; or
(2)  the value stated in the written estimate of the repairs to be carried out in respect of the vehicle.
1995, c. 1, s. 250.
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