50.0.2R3. For the purposes of subparagraph ii of paragraph d of the definition of the term “carrier” provided for in section 50.0.2 of the Act, a prescribed person is a person whose base jurisdiction is a jurisdiction participating in the International Agreement and who is, as the case may be:
(a) the party to a written contract for the rental of a motor vehicle with chauffeur or a contract for transport carried out by a subcontractor, other than a moving contract, of a term of 30 days and over, for which a motor vehicle referred to in section 50.0.12R1 is used, in Québec and outside Québec, and to whom under such contract is given the responsibility of obtaining the licence referred to in Division IX.1 of the Act;
(b) the party who grants to a person authorization to use, to transport goods other than those covered by a moving contract or a contract to transport passengers, in Québec and outside Québec, a motor vehicle referred to in section 50.0.12R1 for a term of 29 days or less except in the case of a rental contract without chauffeur service if he holds:
i. a written contract for rental that designates the lessee as the party responsible for the payment of the taxes; and
ii. a copy of the licence of the lessee referred to in Division IX.1 of the Act, valid for the entire rental term;
(c) the party who, in his quality as independent contractor, agent or service representative, grants to a person within the scope of a moving contract authorization to use to transport goods in Québec and outside Québec, a motor vehicle referred to in section 50.0.12R1 with chauffeur, if the motor vehicle is operated in its base jurisdiction.