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T-0.1 - Act respecting the Québec sales tax

Section 407.5
Disposition versions

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407.5. Despite section 407, a small supplier or a person not resident and not carrying on business in Québec, who engages in the retail sale of a new tire or the sale of a road vehicle, other than a road vehicle that is capital property of the supplier or person, or the retail leasing of a new tire or the long term leasing of a road vehicle, is required to be registered in respect of those activities.
The expressions “long term leasing”, “new tire”, “retail leasing”, “retail sale” and “road vehicle” have the meanings assigned by Title IV.5 of the Act.
Sections 411.1, 415.1 and 417.1 apply, with the necessary modifications, to the person required to be registered under this section.
2000, c. 39, s. 284; 2001, c. 51, s. 295; 2021, c. 18, s. 192.
407.5. Notwithstanding section 407, a small supplier or a person not resident and not carrying on business in Québec, who engages in the sale of a new tire or road vehicle, other than a road vehicle that is capital property of the supplier or person, or the leasing of a new tire or the long term leasing of a road vehicle, is required to be registered in respect of those activities.
The expressions “long term leasing”, “new tire” and “road vehicle” have the meanings assigned by Title IV.5 of the Act.
Sections 411.1, 415.1 and 417.1 apply, with the necessary modifications, to the person required to be registered under this section.
2000, c. 39, s. 284; 2001, c. 51, s. 295.
407.5. Notwithstanding section 407, a small supplier or a person not resident and not carrying on business in Québec, who engages in the sale of a new tire or road vehicle or the leasing of a new tire or the long term leasing of a road vehicle, is required to be registered in respect of those activities.
The expressions “long term leasing”, “new tire” and “road vehicle” have the meanings assigned by Title IV.5 of the Act.
Sections 411.1, 415.1 and 417.1 apply, with the necessary modifications, to the person required to be registered under this section.
2000, c. 39, s. 284.
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