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T-0.1 - Act respecting the Québec sales tax
Section 288.2
Disposition versions
288.2. (Repealed).
288.2. Where a prescribed registrant purchased, before 1 July 1992, a road vehicle otherwise than by way of retail sale within the meaning of the Retail Sales Tax Act (chapter I-1), or has acquired such a vehicle by way of a non-taxable supply, and, at any time in a particular month, the registrant uses it for any purpose not referred to in the definition of “non-taxable supply” which, by reason of section 206.1, would not entitle the registrant to claim an input tax refund in respect of the vehicle if he acquired it at that time for use exclusively in commercial activities of the registrant, the following rules apply:
(1) the registrant is deemed to have made, on the last day of the particular month, a supply of the vehicle for consideration paid on that last day equal to the amount that is 2.5 % of the prescribed value of the vehicle;
(2) the registrant is deemed to have collected, on the last day of the particular month, tax in respect of the supply, calculated on that consideration.
288.2. Where a prescribed registrant receives a non-taxable supply of a road vehicle and, at any time in a particular month, uses it for any purpose not referred to in the definition of the expression “non-taxable supply” which, by reason of section 206.1, would not entitle the registrant to claim an input tax refund in respect of the vehicle if he acquired it at that time for use exclusively in commercial activities of the registrant, the following rules apply:
(1) the registrant is deemed to have made, on the last day of the particular month, a supply of the vehicle for consideration paid on that last day equal to the amount that is 2.5 % of the prescribed value of the vehicle;
(2) the registrant is deemed to have collected, on the last day of the particular month, tax in respect of the supply, calculated on that consideration.
