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I-1 - Retail Sales Tax Act

Section 20.2
Disposition versions

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20.2. A person who, for a non-profit motive, transports persons deprived of the use of their lower limbs is entitled to the reimbursement of the tax paid by him on the purchase of
(a)  a motor vehicle designed or modified for that purpose and used mainly for that same purpose; or
(b)  a motor vehicle and the parts used to modify it for that purpose, used mainly for that purpose, provided that such vehicle has been so modified within six months of its acquisition.
1978, c. 30, s. 2; 1980, c. 14, s. 15.
20.2. A person who, for a non-profit motive, transports persons deprived of the use of their lower limbs is entitled to the reimbursement of the tax paid by him on the purchase of
(a)  a motor vehicle designed or modified for that purpose and used mainly for that same purpose; or
(b)  a motor vehicle and the parts used to modify it for that purpose, used mainly for that same purpose, provided that such vehicle was not used from the time it was acquired until the time it was modified.
1978, c. 30, s. 2.
The insertion of section 20.2 in this act by section 2 of chapter 30 of the statutes of 1978 has effect from 19 April 1978. (1978, c. 30, s. 5).
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