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T-0.1 - Act respecting the Québec sales tax
Section 80.1.1
Disposition versions
80.1.1. (Repealed).
80.1.1. No tax is payable in respect of the supply of a road vehicle made by a municipality to another municipality where
(1) the vehicle is supplied under an agreement in writing for the provision of municipal services by the recipient in the territory of the supplier; and
(2) the vehicle is supplied for use by the recipient in providing municipal services of the same nature as those in the course of which the vehicle was used by the supplier before the time the vehicle was supplied;
(3) (paragraph repealed).
80.1.1. No tax is payable in respect of the supply of a road vehicle made by a municipality to another municipality where
(1) the vehicle is supplied under an agreement in writing for the provision of municipal services by the recipient in the territory of the supplier;
(2) the vehicle is supplied for use by the recipient in providing municipal services of the same nature as those in the course of which the vehicle was used by the supplier before the time the vehicle was supplied; and
(3) the recipient would not be entitled, but for this section, to claim an input tax refund, or a rebate under section 386 or 386.1, in respect of the vehicle.
