Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1 - Act respecting the Québec sales tax
Section 206.4
Disposition versions
206.4. (Repealed).
206.4. In determining an input tax refund of a registrant, no amount shall be included in respect of the tax payable by the registrant in respect of the supply, or bringing into Québec, of property or a service relating to a road vehicle if
(1) the vehicle is a vehicle to which paragraph 1 of section 206.1 applies, or would apply if the registrant had acquired it, or brought it into Québec, after 30 June 1992; and
(2) the supply or bringing into Québec of the property or service occurs within 12 months after the acquisition or bringing into Québec of the vehicle by the registrant.
