T-0.1 - Act respecting the Québec sales tax

Section 382.7 Disposition versions

2009-05-15

382.7. If a supplier enters into a particular agreement in writing with a recipient for the taxable supply by way of lease of a qualifying motor vehicle, the following rules apply:

(1)  there shall not be included, in determining the tax payable in respect of any supply to that recipient by way of lease of the vehicle made under the particular agreement or under any agreement for the variation or renewal of that lease, the portion of the consideration for that supply that is identified in writing to the recipient by the supplier and can reasonably be attributed to special features that have been incorporated into, or adaptations that have been made to, the vehicle for the purpose of its use by or in transporting an individual using a wheelchair or to equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability; and

(2)  if, at a later time, the recipient exercises an option under the particular agreement, or under an agreement for the variation or renewal of that agreement, to purchase the vehicle, the vehicle is deemed, for the purposes of sections 382.2 and 382.6, to be a qualifying motor vehicle at that later time.

2001, c. 53, s. 360; 2009, c. 5, s. 654.

2001-12-20

382.7. If a registrant enters into a particular agreement in writing with a recipient for the taxable supply by way of lease of a qualifying motor vehicle, the following rules apply:

(1)  there shall not be included, in determining the tax payable in respect of any supply to that recipient by way of lease of the vehicle made under the particular agreement or under any agreement for the variation or renewal of that lease, the portion of the consideration for that supply that is identified in writing to the recipient by the supplier and can reasonably be attributed to special features that have been incorporated into, or adaptations that have been made to, the vehicle for the purpose of its use by or in transporting an individual using a wheelchair or to equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability; and

(2)  if, at a later time, the recipient exercises an option under the particular agreement, or under an agreement for the variation or renewal of that agreement, to purchase the vehicle, the vehicle is deemed, for the purposes of sections 382.2 and 382.6, to be a qualifying motor vehicle at that later time.

2001, c. 53, s. 360.