T-0.1 - Act respecting the Québec sales tax

Section 404.1 Disposition versions

2001-12-20

404.1. A person is not entitled to the rebate under this division of an amount the person has paid as tax in respect of a supply of a motor vehicle by way of sale received by the person only to again make a supply of it by way of sale, otherwise than by way of gift, or by way of lease under an agreement under which continuous possession or use of the vehicle is provided to a person for a period of at least one year.

2001, c. 51, s. 294.