I-3 - Taxation Act

Section 1029.8.36.53.21 Disposition versions

2021-06-02

1029.8.36.53.21. (Repealed).

2010, c. 5, s. 157; 2011, c. 34, s. 88; 2020, c. 26, s. 149; 2021, c. 14, s. 144.

2020-12-30

1029.8.36.53.21. In this division,

“long-term leasing” of a recognized energy-efficient vehicle means the leasing of such a vehicle for a continuous period of at least 12 months;

“low-speed vehicle” has the meaning assigned by subsection 1 of section 2 of the Motor Vehicle Safety Regulations (C.R.C., 1038) made under the Motor Vehicle Safety Act (S.C. 1993, c. 16);

“model year” has the meaning assigned by subsection 1 of section 2 of the Motor Vehicle Safety Regulations;

“off-highway vehicle” means a vehicle to which the Act respecting off-highway vehicles (chapter V-1.3) applies;

“qualifying person” for a taxation year means

(a)  an individual, other than a trust, who is resident in Québec at the end of 31 December of the year or, if the individual died or ceased to be resident in Canada in the year, who was resident in Québec immediately before death or the time at which the individual ceased to be resident in Canada; and

(b)  a corporation that, in the year, has an establishment in Québec and is not

i.  a corporation that is exempt from tax for the year under Book VIII, other than an insurer referred to in paragraph k of section 998 that is not so exempt from tax on all of its taxable income for the year because of section 999.0.1, or

ii.  a corporation that would be exempt from tax for the year under section 985, but for section 192;

“recognized energy-efficient vehicle” means a vehicle equipped with four wheels, other than an off-highway vehicle, that meets the following conditions:

(a)  the vehicle is powered wholly or partly by gasoline or diesel fuel or, in the case of a hybrid vehicle, is powered partly by gasoline or diesel fuel and by electricity, or does not use fuel as its source of energy;

(b)  if the vehicle is powered wholly or partly by gasoline or diesel fuel and is not a rechargeable hybrid vehicle, the vehicle’s weighted fuel consumption rating, determined in accordance with section 1029.8.36.53.22, does not exceed

i.  5.27 litres, in the case of a vehicle powered wholly or partly by gasoline, or

ii.  4.54 litres, in the case of a vehicle powered wholly or partly by diesel fuel;

(c)  the vehicle is registered, or deemed to be registered, for the first time in Québec and has never been registered outside Québec, unless such registration was temporary in order to bring the vehicle into Québec immediately after possession was taken;

(d)  if the vehicle is acquired or leased

i.  by a qualifying person, the vehicle is registered in the name of that person as being the owner, co-owner or lessee, as the case may be, or

ii.  by a partnership, the vehicle is registered in the name of a member of the partnership; and

(e)  if the vehicle is acquired, it is not acquired for the purpose of resale or long-term leasing.

For the purposes of the definition of “recognized energy-efficient vehicle” in the first paragraph,

(a)  a vehicle is deemed to be registered for the first time in Québec if the only previous registration of the vehicle was in the name of a dealer or manufacturer that held it in its vehicle fleet for the purpose of lending it for test drives; and

(b)  a vehicle that is the subject of long-term leasing and that is registered both in the name of its owner and of its lessee is deemed to be registered only in the lessee’s name.

2010, c. 5, s. 157; 2011, c. 34, s. 88; 2020, c. 26, s. 149.

2011-12-09

1029.8.36.53.21. In this division,

“long-term leasing” of a recognized energy-efficient vehicle means the leasing of such a vehicle for a continuous period of at least 12 months;

“low-speed vehicle” has the meaning assigned by subsection 1 of section 2 of the Motor Vehicle Safety Regulations (C.R.C., 1038) made under the Motor Vehicle Safety Act (S.C. 1993, c. 16);

“model year” has the meaning assigned by subsection 1 of section 2 of the Motor Vehicle Safety Regulations;

“off-highway vehicle” means a vehicle to which the Act respecting off-highway vehicles (chapter V-1.2) applies;

“qualifying person” for a taxation year means

(a)  an individual, other than a trust, who is resident in Québec at the end of 31 December of the year or, if the individual died or ceased to be resident in Canada in the year, who was resident in Québec immediately before death or the time at which the individual ceased to be resident in Canada; and

(b)  a corporation that, in the year, has an establishment in Québec and is not

i.  a corporation that is exempt from tax for the year under Book VIII, other than an insurer referred to in paragraph k of section 998 that is not so exempt from tax on all of its taxable income for the year because of section 999.0.1, or

ii.  a corporation that would be exempt from tax for the year under section 985, but for section 192;

“recognized energy-efficient vehicle” means a vehicle equipped with four wheels, other than an off-highway vehicle, that meets the following conditions:

(a)  the vehicle is powered wholly or partly by gasoline or diesel fuel or, in the case of a hybrid vehicle, is powered partly by gasoline or diesel fuel and by electricity, or does not use fuel as its source of energy;

(b)  if the vehicle is powered wholly or partly by gasoline or diesel fuel and is not a rechargeable hybrid vehicle, the vehicle’s weighted fuel consumption rating, determined in accordance with section 1029.8.36.53.22, does not exceed

i.  5.27 litres, in the case of a vehicle powered wholly or partly by gasoline, or

ii.  4.54 litres, in the case of a vehicle powered wholly or partly by diesel fuel;

(c)  the vehicle is registered, or deemed to be registered, for the first time in Québec and has never been registered outside Québec, unless such registration was temporary in order to bring the vehicle into Québec immediately after possession was taken;

(d)  if the vehicle is acquired or leased

i.  by a qualifying person, the vehicle is registered in the name of that person as being the owner, co-owner or lessee, as the case may be, or

ii.  by a partnership, the vehicle is registered in the name of a member of the partnership; and

(e)  if the vehicle is acquired, it is not acquired for the purpose of resale or long-term leasing.

For the purposes of the definition of “recognized energy-efficient vehicle” in the first paragraph,

(a)  a vehicle is deemed to be registered for the first time in Québec if the only previous registration of the vehicle was in the name of a dealer or manufacturer that held it in its vehicle fleet for the purpose of lending it for test drives; and

(b)  a vehicle that is the subject of long-term leasing and that is registered both in the name of its owner and of its lessee is deemed to be registered only in the lessee’s name.

2010, c. 5, s. 157; 2011, c. 34, s. 88.

2010-04-20

1029.8.36.53.21. In this division,

“long-term leasing” of a recognized energy-efficient vehicle means the leasing of such a vehicle for a continuous period of at least 12 months;

“low-speed vehicle” has the meaning assigned by subsection 1 of section 2 of the Motor Vehicle Safety Regulations (C.R.C., 1038) made under the Motor Vehicle Safety Act (S.C. 1993, c. 16);

“model year” has the meaning assigned by subsection 1 of section 2 of the Motor Vehicle Safety Regulations;

“off-highway vehicle” means a vehicle to which the Act respecting off-highway vehicles (chapter V-1.2) applies;

“qualifying person” for a taxation year means

(a)  an individual, other than a trust, who is resident in Québec at the end of 31 December of the year or, if the individual died or ceased to be resident in Canada in the year, who was resident in Québec immediately before death or the time at which the individual ceased to be resident in Canada; and

(b)  a corporation that, in the year, has an establishment in Québec and is not

i.  a corporation that is exempt from tax for the year under Book VIII, other than an insurer referred to in paragraph k of section 998 that is not so exempt from tax on all of its taxable income for the year because of section 999.0.1, or

ii.  a corporation that would be exempt from tax for the year under section 985, but for section 192;

“recognized energy-efficient vehicle” means a vehicle equipped with four wheels, other than an off-highway vehicle, that meets the following conditions:

(a)  the vehicle is powered wholly or partly by gasoline or diesel fuel or, in the case of a hybrid vehicle, is powered partly by gasoline or diesel fuel and by electricity, or does not use fuel as its source of energy;

(b)  if the vehicle is powered wholly or partly by gasoline or diesel fuel, the vehicle’s weighted fuel consumption rating, determined in accordance with section 1029.8.36.53.22, does not exceed

i.  5.27 litres, in the case of a vehicle powered wholly or partly by gasoline, or

ii.  4.54 litres, in the case of a vehicle powered wholly or partly by diesel fuel;

(c)  the vehicle is registered, or deemed to be registered, for the first time in Québec and has never been registered outside Québec, unless such registration was temporary in order to bring the vehicle into Québec immediately after possession was taken;

(d)  if the vehicle is acquired or leased

i.  by a qualifying person, the vehicle is registered in the name of that person as being the owner, co-owner or lessee, as the case may be, or

ii.  by a partnership, the vehicle is registered in the name of a member of the partnership; and

(e)  if the vehicle is acquired, it is not acquired for the purpose of resale or long-term leasing.

For the purposes of the definition of “recognized energy-efficient vehicle” in the first paragraph,

(a)  a vehicle is deemed to be registered for the first time in Québec if the only previous registration of the vehicle was in the name of a dealer or manufacturer that held it in its vehicle fleet for the purpose of lending it for test drives; and

(b)  a vehicle that is the subject of long-term leasing and that is registered both in the name of its owner and of its lessee is deemed to be registered only in the lessee’s name.

2010, c. 5, s. 157.