C-24.2, r. 29 - Regulation respecting road vehicle registration

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90.6. In the case of a new motor vehicle that is leased or received following a trade, the value used for calculating the additional duty payable to obtain registration of the vehicle and the right to operate it is the value of the vehicle entered by the dealer on the form that the Société provided him with and that the owner of the vehicle must provide to the Société upon registration.
O.C. 55-98, s. 20.