T-0.1 - Act respecting the Québec sales tax

Section 382.6 Disposition versions

2009-05-15

382.6. The recipient is entitled to a rebate of that portion of the total tax payable under section 17 in respect of a qualifying motor vehicle that is equal to tax calculated on the portion (in this section referred to as the “certified amount of the purchase price”) of the value of the vehicle, within the meaning of section 17, that can reasonably be attributed to special features that have been incorporated into, or adaptations that have been made to, the vehicle for the purpose of its use by or in transporting an individual using a wheelchair or to equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability if

(1)  the supply by way of sale of the vehicle is made outside Québec;

(2)  the supplier identifies in writing to the recipient the certified amount of the purchase price of the vehicle;

(3)  the recipient brings the vehicle into Québec;

(4)  (paragraph repealed);

(5)  the recipient has paid all tax payable in respect of the bringing in; and

(6)  the recipient files with the Minister an application for a rebate within four years after the first day on which the recipient brings the vehicle into Québec.

2001, c. 53, s. 360; 2009, c. 5, s. 653.

2001-12-20

382.6. The recipient is entitled to a rebate of that portion of the total tax payable under section 17 in respect of a qualifying motor vehicle that is equal to tax calculated on the portion (in this section referred to as the “certified amount of the purchase price”) of the value of the vehicle, within the meaning of section 17, that can reasonably be attributed to special features that have been incorporated into, or adaptations that have been made to, the vehicle for the purpose of its use by or in transporting an individual using a wheelchair or to equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability if

(1)  the supply by way of sale of the vehicle is made outside Québec;

(2)  the supplier identifies in writing to the recipient the certified amount of the purchase price of the vehicle;

(3)  the recipient brings the vehicle into Québec;

(4)  after the vehicle is acquired by the recipient and before the vehicle is brought into Québec, the vehicle is not used, except to the extent reasonably necessary to deliver the vehicle to a supplier of a service performed on it or to bring it into Québec, as the case may be;

(5)  the recipient has paid all tax payable in respect of the bringing in; and

(6)  the recipient files with the Minister an application for a rebate within four years after the first day on which the recipient brings the vehicle into Québec.

2001, c. 53, s. 360.