T-0.1 - Act respecting the Québec sales tax

Section 382.9 Disposition versions

2021-06-04

382.9. (Repealed).

2006, c. 36, s. 289; 2010, c. 25, s. 247; 2021, c. 18, s. 191.

2010-10-27

382.9. Subject to section 382.10, a recipient is entitled to a rebate of the tax paid by the recipient 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 if

(0.1)  the recipient has acquired, or brought into Québec, the vehicle after 23 March 2006 and before 1 January 2009;

(1)  the recipient has paid all tax payable in respect of the supply by way of sale or of the bringing into Québec of the vehicle;

(2)  the recipient is not a registrant;

(3)  the recipient is not entitled to a rebate in respect of that tax under any other section of this Act;

(4)  the recipient files an application for a rebate, accompanied by the prescribed vouchers, within the time limit provided for in section 382.11; and

(5)  the recipient fulfills the prescribed terms and conditions.

For the purposes of the first paragraph, only a hybrid vehicle in respect of which it is established that the fuel consumption on the highway or in the city is 6 litres or less per 100 kilometres may be prescribed.

2006, c. 36, s. 289; 2010, c. 25, s. 247.

2006-12-06

382.9. Subject to section 382.10, a recipient is entitled to a rebate of the tax paid by the recipient 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 if

(1)  the recipient has paid all tax payable in respect of the supply by way of sale or of the bringing into Québec of the vehicle;

(2)  the recipient is not a registrant;

(3)  the recipient is not entitled to a rebate in respect of that tax under any other section of this Act;

(4)  the recipient files an application for a rebate, accompanied by the prescribed vouchers, within the time limit provided for in section 382.11; and

(5)  the recipient fulfills the prescribed terms and conditions.

For the purposes of the first paragraph, only a hybrid vehicle in respect of which it is established that the fuel consumption on the highway or in the city is 6 litres or less per 100 kilometres may be prescribed.

2006, c. 36, s. 289.