T-0.1 - Act respecting the Québec sales tax

Section 199.0.3 Disposition versions

2021-06-04

199.0.3. (Repealed).

2009, c. 5, s. 613; 2010, c. 25, s. 246; 2021, c. 18, s. 182.

2010-10-27

199.0.3. Despite section 206.1, a registrant that is a large business may include, in determining the registrant’s input tax refund, an amount in respect of the tax payable by the registrant in relation to the supply by way of sale or by way of long-term lease, or to the bringing into Québec, of a prescribed new hybrid vehicle where the supply, or the bringing into Québec, of the vehicle is made after 26 June 2007 and before 1 January 2009.

2009, c. 5, s. 613; 2010, c. 25, s. 246.

This section applies in respect of a supply, or of the bringing into Québec, of a vehicle after 26 June 2007 and before 1 January 2009. (2009, c. 5, s. 613, subs. 2).

2009-05-15

199.0.3. Despite section 206.1, a registrant that is a large business may include, in determining the registrant’s input tax refund, an amount in respect of the tax payable by the registrant in relation to the supply by way of sale or by way of long-term lease, or to the bringing into Québec, of a prescribed new hybrid vehicle.

2009, c. 5, s. 613.

This section applies in respect of a supply, or of the bringing into Québec, of a vehicle after 26 June 2007 and before 1 January 2009. (2009, c. 5, s. 613, subs. 2).