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T-0.1 - Act respecting the Québec sales tax

Section 79.1
Disposition versions

Full text
79.1. No tax is payable in respect of the supply of a road vehicle of a deceased individual, which road vehicle must be registered under the Highway Safety Code (chapter C‐24.2) following an application by the recipient of the vehicle, if the supply is made by the succession of the individual in accordance with the individual’s will or the laws relating to the transmission of property on death or in settlement of rights arising out of the individual’s marriage.
1993, c. 19, s. 181; 1997, c. 85, s. 464; 2002, c. 6, s. 214; 2005, c. 1, s. 349.
79.1. No tax is payable in respect of the supply of a road vehicle of a deceased individual, which road vehicle must be registered under the Highway Safety Code (chapter C-24.2) following an application by the recipient of the vehicle, if the supply is made by the succession of the individual in accordance with the individual’s will or the laws relating to the transmission of property on death or in settlement of rights arising out of the individual’s marriage or civil union.
1993, c. 19, s. 181; 1997, c. 85, s. 464; 2002, c. 6, s. 214.
79.1. No tax is payable in respect of the supply of a road vehicle of a deceased individual, which road vehicle must be registered under the Highway Safety Code (chapter C-24.2) following an application by the recipient of the vehicle, if the supply is made by the succession of the individual in accordance with the individual’s will or the laws relating to the transmission of property on death or in settlement of rights arising out of the individual’s marriage.
1993, c. 19, s. 181; 1997, c. 85, s. 464.
79.1. No tax is payable in respect of the supply of a road vehicle of a deceased individual, which road vehicle must be registered under the Highway Safety Code (chapter C-24.2) following an application by the recipient of the vehicle, if the supply is made by the personal representative of the deceased individual in accordance with his will or the laws relating to the transmission of property on death.
1993, c. 19, s. 181.
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