T-0.1 - Act respecting the Québec sales tax

Section 382.7.1 Disposition versions

2015-10-21

382.7.1. A person is entitled to a rebate of that portion of the total tax payable under section 17 in respect of a motor vehicle that is equal to the tax calculated on the portion of the value of the vehicle, within the meaning of section 17, that is attributable to a service (in this section referred to as the “modification service”) and to any property (other than the vehicle) supplied in conjunction with, and because of, the supply of the service, if

(1)  the person acquires the modification service, performed on a motor vehicle of the person outside Québec, of specially equipping or adapting the vehicle for its use by or in transporting a person using a wheelchair, or specially equipping the vehicle with an auxiliary driving control to facilitate the operation of the vehicle by a person with a disability;

(2)  the person brings the motor vehicle into Québec after the modification service is performed;

(3)  the person has paid all tax payable in respect of the bringing in; and

(4)  the person files with the Minister an application for a rebate within four years after the day on which the person brings the motor vehicle into Québec.

2015, c. 21, s. 708.