T-0.1 - Act respecting the Québec sales tax

Section 402.3 Disposition versions

2005-06-17

402.3. Subject to section 402.5, a person is entitled to a rebate, determined in accordance with section 402.4, in respect of the tax paid by the person under section 16 in respect of a supply by way of sale of a used road vehicle that must be registered under the Highway Safety Code (chapter C‐24.2) following an application by the person, or under section 17 in respect of such a vehicle brought into Québec immediately after the time of the supply by way of sale outside Québec and used within 12 months after the supply or brought into Québec by the person being a small supplier who is not a registrant or a person who is not registered under Division I of Chapter VIII in order to make a supply of the vehicle for consideration, if

(1)  the vehicle is damaged or shows unusual wear at the time of the supply;

(2)  the tax paid by the person was calculated on the estimated value of the vehicle for the purposes either of section 55.0.1 or of subparagraph a of subparagraph 2.1 or subparagraph b of subparagraph 2.2 of the second paragraph of section 17; and

(3)  a written estimate of the vehicle or of the repairs to be carried out in respect of the vehicle, that meets the requirements of the third paragraph of section 55.0.3, is made within a reasonable time after the time of the supply.

1995, c. 1, s. 324; 1995, c. 63, s. 444; 2001, c. 51, s. 292; 2004, c. 21, s. 532; 2005, c. 23, s. 277.

2004-11-03

402.3. Subject to section 402.5, a person is entitled to a rebate, determined in accordance with section 402.4, in respect of the tax paid by the person under section 16 in respect of a supply by way of sale of a used road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the person, or under section 17 in respect of such a vehicle brought into Québec immediately after the time of the supply by way of sale outside Québec and used within 12 months after the supply or brought into Québec by the person being a small supplier who is not a registrant or a person who is not registered under Division I of Chapter VIII in order to make a supply of the vehicle for consideration, if

(1)  the vehicle is damaged or shows unusual wear at the time of the supply;

(2)  the tax paid by the person was calculated on the estimated value of the vehicle for the purposes either of section 55.0.1 or of subparagraph a of subparagraph 2.1 or subparagraph b of subparagraph 2.2 of the second paragraph of section 17; and

(3)  a written estimate of the vehicle or a written estimate of the repairs to be carried out in respect of the vehicle is made, within a reasonable time after the time of the supply, by the person referred to in the third paragraph of section 55.0.3.

1995, c. 1, s. 324; 1995, c. 63, s. 444; 2001, c. 51, s. 292; 2004, c. 21, s. 532.

2001-12-20

402.3. Subject to section 402.5, a person is entitled to a rebate, determined in accordance with section 402.4, in respect of the tax paid by the person under section 16 in respect of a supply by way of sale of a used road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the person, or under section 17 in respect of such a vehicle brought into Québec immediately after the time of the supply by way of sale outside Québec and used within 12 months after the supply or brought into Québec by the person being a small supplier who is not a registrant or a person who is not registered under Division I of Chapter VIII in order to make a supply of the vehicle for consideration, if

(1)  the vehicle is damaged or shows unusual wear at the time of the supply;

(2)  the tax paid by the person was calculated on the estimated value of the vehicle for the purposes either of section 55.0.1 or of subparagraph a of subparagraph 2.1 or subparagraph b of subparagraph 2.2 of the second paragraph of section 17; and

(3)  a written estimate of the vehicle or a written estimate of the repairs to be carried out in respect of the vehicle is made, within a reasonable time after the time of the supply, by the person referred to in the second paragraph of section 55.0.3.

1995, c. 1, s. 324; 1995, c. 63, s. 444; 2001, c. 51, s. 292.

1995-12-15

402.3. Subject to section 402.5, a person is entitled to a rebate, determined in accordance with section 402.4, in respect of the tax paid by the person under section 16 in respect of a supply by way of sale of a used road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the person, or under section 17 in respect of such a vehicle brought into Québec immediately after the time of the supply by way of sale outside Québec and used within 12 months after the supply or brought into Québec by the person being a small supplier who is not a registrant in order to make a supply of the vehicle for consideration, if

(1)  the vehicle is damaged or shows unusual wear at the time of the supply;

(2)  the tax paid by the person was calculated on the estimated value of the vehicle for the purposes either of section 55.0.1 or of subparagraph a of subparagraph 2.1 or subparagraph b of subparagraph 2.2 of the second paragraph of section 17; and

(3)  a written estimate of the vehicle or a written estimate of the repairs to be carried out in respect of the vehicle is made, within a reasonable time after the time of the supply, by the person referred to in the second paragraph of section 55.0.3.

1995, c. 1, s. 324; 1995, c. 63, s. 444.

1995-01-30

402.3. Subject to section 402.5, a person is entitled to a rebate, determined in accordance with section 402.4, in respect of the tax paid by the person under section 16 in respect of a supply by way of sale of a used road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the person, or under section 17 in respect of such a vehicle brought into Québec immediately after the time of the supply by way of sale outside Québec and used within 12 months after the supply, if

(1)  the vehicle is damaged or shows unusual wear at the time of the supply;

(2)  the tax paid by the person was calculated on the estimated value of the vehicle for the purposes of section 55.0.1 or of subparagraph a of subparagraph 2.1 of the second paragraph of section 17; and

(3)  a written estimate of the vehicle or a written estimate of the repairs to be carried out in respect of the vehicle is made, within a reasonable time after the time of the supply, by the person referred to in the second paragraph of section 55.0.3.

1995, c. 1, s. 324.