“large business” has the meaning assigned by sections 551 to 551.4 of the Act to amend the Taxation Act, the Act respecting the Québec sales tax and other legislative provisions (1995, chapter 63);
“long-term lease” has the meaning assigned by section 382.8;
“prescribed new hybrid vehicle” means a prescribed new hybrid vehicle for the purposes of section 382.9.
2009, c. 5, s. 613.
This section applies in respect of a supply, or of the bringing into Québec, of a vehicle after 26 June 2007 and before 1 January 2009. (2009, c. 5, s. 613, subs. 2).