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T-0.1 - Act respecting the Québec sales tax

Section 197.2
Disposition versions

Full text
197.2. A supply of a motor vehicle by way of sale made to a person who is registered under Division I of Chapter VIII and who receives the motor vehicle only to again make a supply of it by way of sale or by way of lease under an agreement under which continuous possession or use of the vehicle is provided to a person for a period of at least one year is a zero-rated supply.
For the purposes of this section, “sale” has the meaning assigned by section 1 but does not include a gift.
2001, c. 51, s. 269.
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