90.8. If there is an assessment with reasons on the repairs of the vehicle by an appraiser of material damage referred to in the second paragraph of section 55.0.3 of the Act respecting the Québec sales tax (chapter T-0.1), the value used for calculating the additional duty payable to obtain registration of the vehicle and the right to operate it is the highest of the following amounts:
(1) the sale price declared by the buyer;
(2) the amount calculated according to the following formula:
A = (p - $500) - (r - $500)
A: the amount calculated;
p: the average wholesale price
r: the amount of repairs on the vehicle.
If there is a motivated assessment for the worn-out state of the vehicle by that appraiser, the value used for calculating the additional duty payable to obtain registration of the vehicle and the right to operate it shall be the highest amount of the sale price declared by the buyer or of the value of the vehicle determined by the appraiser
The owner of the vehicle must provide those evaluations to the Société upon registration.