T-0.1 - Act respecting the Québec sales tax

Section 55.0.3 Disposition versions

2005-06-17

55.0.3. Where section 55.0.1 applies to the supply of a road vehicle that is damaged or shows unusual wear and at the time of the supply the recipient provides the person mentioned in the second paragraph with a written estimate of the vehicle or of the repairs to be carried out in respect of the vehicle, the estimated value of the vehicle described in section 55.0.2 may be reduced by an amount equal to

(1)  the amount by which that value exceeds the value of the vehicle stated in the written estimate; or

(2)  the amount by which the value stated in the written estimate of the repairs to be carried out in respect of the vehicle exceeds $500.

The person referred to in the first paragraph is

(1)  in the case of a supply under section 20.1, the Minister or a person prescribed for the purposes of section 473.1;

(2)  in the case of a supply of a motor vehicle by way of retail sale, the supplier of the vehicle and, as the case may be, the Minister or a person prescribed for the purposes of section 473.1.1; and

(3)  in any other case, the supplier of the vehicle.

The written estimate must be made by a person who has been issued a certificate of professional qualification as an estimator of automobile damage by the Groupement des assureurs automobiles, established by the Automobile Insurance Act (chapter A‐25), in the course of the person’s professional practice within a certified appraisal centre or an establishment accredited by the Groupement.

1995, c. 1, s. 263; 1995, c. 63, s. 331; 2001, c. 51, s. 264; 2004, c. 21, s. 528; 2005, c. 23, s. 274.

2004-11-03

55.0.3. Where section 55.0.1 applies to the supply of a road vehicle that is damaged or shows unusual wear and at the time of the supply the recipient provides the person mentioned in the second paragraph with a written estimate of the vehicle or of the repairs to be carried out in respect of the vehicle, the estimated value of the vehicle described in section 55.0.2 may be reduced by an amount equal to

(1)  the amount by which that value exceeds the value of the vehicle stated in the written estimate; or

(2)  the amount by which the value stated in the written estimate of the repairs to be carried out in respect of the vehicle exceeds $500.

The person referred to in the first paragraph is

(1)  in the case of a supply under section 20.1, the Minister or a person prescribed for the purposes of section 473.1;

(2)  in the case of a supply of a motor vehicle by way of retail sale, the supplier of the vehicle and, as the case may be, the Minister or a person prescribed for the purposes of section 473.1.1; and

(3)  in any other case, the supplier of the vehicle.

The written estimate shall be made by a person who has been issued an attestation of professional qualification as an estimator of automobile damage by the Groupement des assureurs automobiles.

1995, c. 1, s. 263; 1995, c. 63, s. 331; 2001, c. 51, s. 264; 2004, c. 21, s. 528.

2001-12-20

55.0.3. Where section 55.0.1 applies in respect of the supply of a road vehicle that is damaged or that shows unusual wear and at the time of the supply the recipient provides the supplier of the vehicle or, in the case of a supply under section 20.1 or a supply of a motor vehicle by way of retail sale, the Minister or a person prescribed for the purposes of section 473.1 or, as the case may be, section 473.1.1, with a written estimate of the vehicle or of the repairs to be carried out in respect of the vehicle, the estimated value of the vehicle described in section 55.0.2 may be reduced by an amount equal to

(1)  the amount by which that value exceeds the value of the vehicle stated in the written estimate; or

(2)  the amount by which the value stated in the written estimate of the repairs to be carried out in respect of the vehicle exceeds $500.

The written estimate shall be made by a person who has been issued an attestation of professional qualification as an estimator of automobile damage by the Groupement des assureurs automobiles.

1995, c. 1, s. 263; 1995, c. 63, s. 331; 2001, c. 51, s. 264.

1995-12-15

55.0.3. Where section 55.0.1 applies in respect of the supply of a road vehicle that is damaged or that shows unusual wear and at the time of the supply the recipient provides the supplier of the vehicle or, in the case of a supply under section 20.1, the Minister or a person prescribed for the purposes of section 473.1, with a written estimate of the vehicle or of the repairs to be carried out in respect of the vehicle, the estimated value of the vehicle described in section 55.0.2 may be reduced by an amount equal to

(1)  the amount by which that value exceeds the value of the vehicle stated in the written estimate; or

(2)  the amount by which the value stated in the written estimate of the repairs to be carried out in respect of the vehicle exceeds $500.

The written estimate shall be made by a person who has been issued an attestation of professional qualification as an estimator of automobile damage by the Groupement des assureurs automobiles.

1995, c. 1, s. 263; 1995, c. 63, s. 331.

1995-01-30

55.0.3. Where section 55.0.1 applies in respect of the supply of a road vehicle that is damaged or that shows unusual wear and at the time of the supply the recipient provides the supplier of the vehicle or, in the case of a supply under section 20.1, the Minister or a person prescribed for the purposes of section 473.1, with a written estimate of the vehicle or of the repairs to be carried out in respect of the vehicle, the estimated value of the vehicle described in section 55.0.2 may be reduced by an amount equal to

(1)  the amount by which that value exceeds the value of the vehicle stated in the written estimate; or

(2)  the value stated in the written estimate of the repairs to be carried out in respect of the vehicle.

The written estimate shall be made by a person who has been issued an attestation of professional qualification as an estimator of automobile damage by the Groupement des assureurs automobiles.

1995, c. 1, s. 263.