T-0.1 - Act respecting the Québec sales tax

Section 541.47.10 Disposition versions

2010-10-27

541.47.10. Despite section 541.47.9, in the case of a supply by way of lease, licence or similar arrangement of a road vehicle made under an agreement under which continuous possession or use of the vehicle is provided for a period of more than three months, the supply is made in a reserve only if the road vehicle is registered in Québec and

(1)  if the recipient is an individual, the recipient ordinarily resides in the reserve at the time the supply is made; and

(2)  if the recipient is not an individual, the ordinary location of the vehicle, determined for the purposes of Title I at the time the supply is made, is in the reserve.

2010, c. 25, s. 252.