60.32. The percentage of a passenger fleet, leased or offered for lease, that must be fully registered in Québec shall be calculated as follows:
(1) by dividing the gross receipts of the preceding year from lease contracts of passenger vehicles entered into in Québec by the total gross receipts of the preceding year from lease contracts of passenger vehicles entered into in the territory of all the administrative authorities where the vehicles have travelled;
(2) by multiplying the percentage obtained in subparagraph 1 of the first paragraph by the total number of passenger vehicles comprised in the fleet.
For the purposes of this section, “passenger vehicle” means any vehicle, other than a motorcycle, a moped and a minibus, belonging to a legal person and designed for the transportation of not more than 9 occupants at a time.
O.C. 951-2000, s. 5; O.C. 786-2003, s. 22.