T-0.1, r. 2 - Regulation respecting the Québec sales tax

Full text
chapter T-0.1, r. 2
Regulation respecting the Québec sales tax
QUÉBEC SALES TAX
Act respecting the Québec sales tax
(chapter T-0.1, s. 677).
T-0.1
September 1 2012
INTERPRETATION
0R1. For the purposes of this Regulation, unless the context indicates otherwise,
“Act” means the Act respecting the Québec sales tax (chapter T-0.1);
“tax fraction”, at a particular time, means the amount determined by the formula
A / B.
For the purposes of the formula in the definition of “tax fraction” in the first paragraph,
(1)  A is the rate of tax applicable in respect of the supply or bringing into Québec, and
(2)  B is the total of 100% and the rate of tax referred to in subparagraph 1.
O.C. 1607-92, s. 0R1; O.C. 1463-2001, s. 1; O.C. 701-2013, s. 1.
FINANCIAL SERVICE
1R1. For the purposes of the definition of the expression “financial service” provided for in section 1 of the Act, the services provided by the Canadian Payments Association or any of its members in respect of the clearing and settlement of cheques and other payment items under the national payments system of that Association are prescribed services for the purposes of subparagraph 13 of that definition.
O.C. 1607-92, s. 1R1.
1R1.1. For the purposes of the definition of “financial service” in section 1 of the Act, the following services are prescribed services for the purposes of subparagraph b of paragraph 17 of that definition when supplied by a supplier who provides administrative or management services to a person referred to in that paragraph:
(1)  the issuance of a financial instrument by, or the transfer of ownership of a financial instrument from, the supplier to the person;
(2)  the operation or maintenance of a charge, chequing, deposit, savings, loan or other account that the person has with the supplier; and
(3)  if the person is a trust governed by a self-directed registered retirement savings plan or a self-directed registered retirement income fund, the arranging for the issuance, renewal, variation or transfer of ownership of a financial instrument for the person.
For the purposes of the first paragraph, “registered retirement income fund” and “registered retirement savings plan” have the meanings assigned by section 1 of the Taxation Act (chapter I-3).
O.C. 1463-2001, s. 2.
1R2. For the purposes of the definition of the expression “financial service” provided for in section 1 of the Act and subject to section 1R3, the following services are prescribed services for the purposes of subparagraph 20 of that definition, other than the services referred to in section 1R1:
(1)  the collection, transfer or processing of information;
(2)  an administrative service, including an administrative service in respect of the payment or receipt of benefits, principal, claims, dividends, interest or other amounts, other than services pertaining solely to the making of the payment or the taking of the receipt.
O.C. 1607-92, s. 1R2.
1R3. The services referred to in section 1R2 and provided in respect of an instrument by any of the following persons are not prescribed services:
(1)  a person at risk;
(2)  a person that is a member of a closely related group of which a person at risk is also a member, if the recipient of the service is not the person at risk or another person that is a member of the closely related group;
(3)  a broker, mandatary or salesperson who arranges for the issuance, renewal or variation, or the transfer of ownership, of the instrument for a person at risk or a person that is a member of a closely related group of which the person at risk is also a member.
For the purposes of the first paragraph, the expression:
“instrument” means money, an account, a financial instrument or a credit card or debit card voucher;
“person at risk”, in respect of an instrument in relation to which a service referred to in section 1R2 is provided, means a person who is financially at risk by virtue of the acquisition, issuance or ownership by that person of the instrument or by virtue of an acceptance, a guarantee or an indemnity in respect of the instrument, but does not include a person who becomes so at risk in the course of, and only by virtue of, authorizing a transaction, or supplying a clearing or settlement service, in respect of the instrument.
O.C. 1607-92, s. 1R3; O.C. 1635-96, s. 6; O.C. 1463-2001, s. 3; O.C. 229-2014, s. 1.
VALUE OF PROPERTY BROUGHT INTO QUÉBEC
17R1. For the purposes of sections 17R3 to 17R14, the expression
“carrier media” means property capable of storing software; (support de transmission)
“qualifying vehicle” has the meaning assigned by section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31); (véhicule admissible)
“remaining duties payable” means any duty, fee or tax included in the consideration for a supply under section 52 of the Act; (droit à payer)
“software” means instructions or data to be processed by data processing equipment; (logiciel)
“value for duty” has the meaning assigned to it by the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)); (valeur en douane)
“vessel” has the meaning assigned to it by the Vessel Duties Reduction or Removal Regulations (SOR/90-304). (navire)
For the purposes of sections 17R3 to 17R14, the number of months or weeks in a period is the number of months or weeks, as the case may be, included, in whole or in part, in the period, the first day of the first such month or week, as the case may be, being the first day of the period.
O.C. 1607-92, s. 17R1; O.C. 1451-2000, s. 1; O.C. 1463-2001, s. 51; O.C. 229-2014, s. 2.
17R2. For the purposes of section 17 of the Act, the prescribed circumstances are those listed in sections 17R3 to 17R14, and the prescribed manner for determining the value of property brought into Québec in those circumstances is that provided for in those sections.
O.C. 1607-92, s. 17R2; O.C. 390-2012, s. 1; O.C. 229-2014, s. 3.
17R3. The bringing into Québec of property described in item 19, 22, 25, 28, 29, 34, 37, 50, 51, 55 or 56, or, where the property is brought by a person not resident in Québec, item 4, 10, 13, 45 or 48 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations (SOR 89-427) and imported in circumstances where the terms and conditions of those Regulations are met or, where those Regulations do not apply, those terms and conditions, other than any respecting security, would be met if those Regulations applied, is a prescribed circumstance.
The value of property referred to in the first paragraph shall be determined by the following formula:
(1/60 x A x B) + (C x B/D).
For the purposes of that formula:
(1)  A is the value for duty of the property;
(2)  B is the number of months during which the property remains in Québec;
(3)  C is the remaining duties payable in respect of the property;
(4)  D is the number of months during which the property remains in Canada.
O.C. 1607-92, s. 17R3; O.C. 1451-2000, s. 2.
17R4. The bringing into Québec of a vessel that is imported temporarily in the circumstances referred to in section 3 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.
The value of a vessel referred to in the first paragraph shall be determined by the following formula:

(1/120 x A x B) + (C x B/D).
For the purposes of that formula:
(1)  A is the value for duty of the vessel;
(2)  B is the number of months during which the vessel remains in Québec in Canadian customs waters within the meaning assigned to that expression by the Vessel Duties Reduction or Removal Regulations (SOR 90-304);
(3)  C is the remaining duties payable in respect of the vessel;
(4)  D is the number of months during which the vessel remains in Canada.
O.C. 1607-92, s. 17R4; O.C. 1470-2002, s. 1.
17R5. The bringing into Québec of a vessel that is imported temporarily in the circumstances referred to in paragraph a of section 11 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.
The value of a vessel referred to in the first paragraph shall be determined by the following formula:
(1/50 x A x B) + (C x D/E).
For the purposes of that formula:
(1)  A is the value for duty of the vessel;
(2)  B is the number of months during which the vessel is subject to paragraph a of section 11 of the Regulations referred to in the first paragraph;
(3)  C is the remaining duties payable in respect of the vessel;
(4)  D is the number of months during which the vessel remains in Québec;
(5)  E is the number of months during which the vessel remains in Canada.
O.C. 1607-92, s. 17R5; O.C. 1470-2002, s. 1.
17R6. The bringing into Québec of a vessel that is imported temporarily in the circumstances referred to in paragraph b of section 11 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.
The value of a vessel referred to in the first paragraph shall be determined by the following formula:
(1/100 x A x B) + (C x D/E).
For the purposes of that formula:
(1)  A is the value for duty of the vessel;
(2)  B is the number of months during which the vessel is subject to paragraph b of section 11 of the Regulations referred to in the first paragraph;
(3)  C is the remaining duties payable in respect of the vessel;
(4)  D is the number of months during which the vessel remains in Québec;
(5)  E is the number of months during which the vessel remains in Canada.
O.C. 1607-92, s. 17R6; O.C. 1470-2002, s. 1.
17R7. The bringing into Québec of a vessel that is imported in the circumstances referred to in section 13 or 14 of the Vessel Duties Reduction or Removal Regulations (SOR 90-304) is a prescribed circumstance.
The value of a vessel referred to in the first paragraph shall be determined by the following formula:
A + B.
For the purposes of that formula:
(1)  A is the value of the repairs or modifications to the vessel and in respect of which section 13 or 14 of the Regulations referred to in the first paragraph applies;
(2)  B is the remaining duties payable in respect of the vessel.
O.C. 1607-92, s. 17R7; O.C. 1470-2002, s. 1.
17R8. The bringing into Québec of any carrier media on which software is stored in circumstances in which a tax was or will become payable by the person bringing the property into Québec on the supply made to that person in Québec of the right to use that software is a prescribed circumstance.
The value of the carrier media referred to in the first paragraph shall be determined by the following formula:
A - B.
For the purposes of that formula:
(1)  A is the value for duty of that carrier media and software;
(2)  B is the value of that software.
O.C. 1607-92, s. 17R8; O.C. 1470-2002, s. 1.
17R9. The bringing into Québec of a locomotive or railway equipment that is imported in circumstances where customs duties are partially remitted under the Government of Canada Order in Council (P.C. 1953-18/894, 53-06-04) is a prescribed circumstance.
The value of a locomative or railway equipment referred to in the first paragraph shall be determined by the following formula:
(1/120 x A x B) + (C x B/D).
For the purposes of that formula:
(1)  A is the value for duty of the locomotive or railway equipment;
(2)  B is the number of months during which the locomotive or railway equipment remains in Québec;
(3)  C is the remaining duties payable in respect of the locomotive or railway equipment;
(4)  D is the number of months during which the locomotive or railway equipment remains in Canada.
O.C. 1607-92, s. 17R9; O.C. 1470-2002, s. 1.
17R10. The bringing into Québec of the railway rolling stock that is imported for use in international service in circumstances referred to in the Railway Rolling Stock (International Service) Remission Order No. 4 (TR/75-103) and in which the rolling stock is temporarily diverted, within the meaning of that Order, is a prescribed circumstance.
The value of the railway rolling stock referred to in the first paragraph shall be determined by the following formula:
A + (B x C/D).
For the purposes of that formula:
(1)  A is the value of the monthly rental charge for the rolling stock that can reasonably be attributed to the right of enjoyment of that rolling stock in Québec;
(2)  B is the remaining duties payable in respect of the rolling stock;
(3)  C is the number of months during which the rolling stock is in Québec;
(4)  D is the number of months during which the rolling stock is in Canada.
O.C. 1607-92, s. 17R10; O.C. 1470-2002, s. 1.
17R11. The bringing into Québec of the railway rolling stock that is imported in circumstances described in the code referred to in section 11 of the Value of Imported Goods (GST/HST) Regulations (SOR/91-30) in which the rolling stock becomes subject to customs duties by reason of the fact that it is used temporarily in Canada, is a prescribed circumstance.
The value of the railway rolling stock referred to in the first paragraph shall be determined by the following formula:
(A x B) + (C x D/E).
For the purposes of that formula:
(1)  A is the average monthly rental charge for the rolling stock that can reasonably be attributed to the right of enjoyment of that rolling stock in Québec;
(2)  B is the number of months during which the rolling stock is used temporarily in Québec;
(3)  C is the remaining duties payable in respect of the rolling stock;
(4)  D is the number of months during which the rolling stock is in Québec;
(5)  E is the number of months during which the rolling stock is in Canada.
O.C. 1607-92, s. 17R11; O.C. 1463-2001, s. 51; O.C. 1470-2002, s. 1; O.C. 701-2013, s. 2.
17R12. The bringing into Québec of property not referred to in sections 17R3 to 17R11 that is imported in circumstances where customs duties, excise duties or excise taxes — other than the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) — are reduced, removed, relieved or remitted under a federal statute, a regulation or a remission order made under a federal statute is a prescribed circumstance.
The value of property referred to in the first paragraph shall be determined by the following formula:
A + B.
For the purposes of that formula:
(1)  A is the value for duty of the property;
(2)  B is the remaining duties payable in respect of the property.
O.C. 1607-92, s. 17R12; O.C. 1463-2001, s. 51; O.C. 1470-2002, s. 1.
17R13. The bringing into Québec, on a particular day, of a bus or aircraft – in this section referred to as “the conveyance” – that is, on that particular day, imported temporarily in Canada by a lessee of the conveyance under a lease with a lessor not resident in Canada with whom the lessee is dealing at arm’s length, is a prescribed circumstance where
(1)  the conveyance is exported from Canada on or before the earlier of
(a)  the day that is 24 months after the particular day; and
(b)  the day on which the lease is terminated;
(2)  if the conveyance is imported more than once, the total number of months, each of which is included in the periods throughout which the conveyance is held in Canada by the lessee under a lease with the lessor, does not exceed 24; and
(3)  the value of the conveyance is determined in accordance with section 14 of the Value of Imported Goods (GST/HST) Regulations (SOR 91-30).
The value of the conveyance referred to in the first paragraph is determined by the formula
(1/60 × A × B) + C.
In applying the formula provided for in the second paragraph,
(1)  A is the value for duty of the conveyance;
(2)  B is the number of months in the period beginning on the day on which the conveyance is brought into Québec and ending on the day the conveyance is first shipped out of Québec after the day it was brought into Québec; and
(3)  C is the duties payable in respect of the conveyance.
O.C. 1451-2000, s. 3.
17R14. The bringing into Québec of a qualifying vehicle that is temporarily imported by an individual resident in Canada in the circumstances described in section 15 of the Value of Imported Goods (GST/HST) Regulations (SOR/91-30), is a prescribed circumstance.
The value of a vehicle referred to in the first paragraph shall be determined by the following formula:
(A x B) + C.
For the purposes of that formula:
(1)  A is
(a)  if the vehicle is described in any of the subheadings in paragraph a of element A in the formula set out in section 15 of the Value of Imported Goods (GST/HST) Regulations:
i.  in the case of a truck, sport utility vehicle, minivan or van; $300,
ii.  in the case of a motorhome or similar vehicle, $1,000; and
iii.  in any other case, $200; and
(b)  in any other case, $300;
(2)  B is the number of weeks during which the vehicle remains in Canada; and
(3)  C is the remaining duties payable in respect of the vehicle.
O.C. 229-2014, s. 4.
ROAD VEHICLE TEMPORARILY BROUGHT INTO QUÉBEC
O.C. 1108-95, s. 1.
17.2R1. (Revoked).
O.C. 1108-95, s. 1; O.C. 1635-96, s. 7.
17.2R2. (Revoked).
O.C. 1108-95, s. 1; O.C. 1635-96, s. 7.
17.2R3. (Revoked).
O.C. 1108-95, s. 1; O.C. 1635-96, s. 7.
17.2R4. (Revoked).
O.C. 1108-95, s. 1; O.C. 1635-96, s. 7.
17.2R5. (Revoked).
O.C. 1108-95, s. 1; O.C. 1635-96, s. 7.
PLACE OF SUPPLY
O.C. 1470-2002, s. 2.
22.30R1. For the purposes of section 22.30 of the Act, the supplies described in sections 22.30R5 to 22.30R14 are prescribed supplies.
O.C. 1470-2002, s. 2.
22.30R2. For the purposes of sections 22.30R5 to 22.30R14, the expression:
“Canadian rights”, in respect of incorporeal movable property, means that part of the property that can be used in Canada;
“computer-related service” means:
(1)  a technical support service that is provided by means of telecommunications and relates to the operation or use of computer hardware or software; or
(2)  a service involving the electronic storage of information and computer-to-computer transfer of information;
“final recipient”, in respect of a computer-related service or in respect of access to the Internet, means a person who is the recipient of a supply of the service or access and who acquires it otherwise than for the purpose of supplying it to another person;
“leg” means a part of a flight of an aircraft that begins where passengers embark or disembark the aircraft, where freight is loaded on the aircraft or unloaded from it or where the aircraft is stopped to allow for its servicing or refuelling, and that ends where it is next stopped for any of those purposes.
O.C. 1470-2002, s. 2; O.C. 701-2013, s. 3.
22.30R3. For the purposes of sections 22.30R5 to 22.30R14, the following rules apply:
(1)  a property is deemed to be delivered in Québec where the supplier
(a)  ships the property to a destination in Québec that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination, or
(b)  sends the property by mail or courier to an address in Québec; and
(2)  a property is deemed to be delivered outside Québec where the supplier
(a)  ships the property to a destination in another province that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination, or
(b)  sends the property by mail or courier to an address in another province.
The first paragraph does not apply where the property is corporeal movable property supplied by way of sale that is, or is to be, delivered outside Canada to the recipient.
O.C. 1470-2002, s. 2.
22.30R4. For the purposes of sections 22.30R5 to 22.30R14, a supply is made in Canada where it is deemed made in Canada under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).
O.C. 1470-2002, s. 2.
22.30R5. A supply of a service made in respect of the importation of goods and the service is the arranging for their release within the meaning of subsection 2(1) of the Customs Act (R.S.C. 1985, c. 1 (2nd Suppl.)) or the fulfilling, in respect of the importation, of any requirement under that Act or the Customs Tariff (S.C. 1997, c. 36), to account for the goods, to report or to remit any amount, is a prescribed supply if,
(1)  where the goods are accounted for as commercial goods within the meaning of subsection 1 of section 212.1 of the Excise Tax Act (R.S.C. 1985, c. E-15), under section 32 of the Customs Act, the goods are situated in Québec at the time of their release;
(2)  where subparagraph 1 does not apply, the tax provided for in the first paragraph of section 17 of the Act would be payable in respect of the importation if
(a)  that section were read with the first paragraph replaced by the following:
“Every person resident in Québec who is liable, in respect of goods, to pay tax imposed under the Customs Act on imported goods, or who would be so liable if the goods were subject to tax, is required to pay to the Minister a tax calculated at the rate of 9.975% on the value of the property.”; and
(b)  that section were read without reference to its fourth paragraph.
The first paragraph does not apply to the supply of any service provided in relation to an objection, appeal, redetermination, re-appraisal, review, refund, abatement, remission or drawback, or in relation to a request for any of the foregoing.
O.C. 1470-2002, s. 2; O.C. 390-2012, s. 2; O.C. 701-2013, s. 4.
22.30R6. A supply of railway rolling stock is a prescribed supply where made otherwise than by way of sale and where the supplier delivers the rolling stock or makes it available to the recipient of the supply in Québec.
Where a supply of railway rolling stock made by way of lease, licence or similar arrangement is a prescribed supply for the first lease interval, within the meaning of section 32.2 of the Act, in the total period during which possession or use of the rolling stock is provided under the arrangement, the supply of the rolling stock for each of the other lease intervals under the arrangement in that period is also a prescribed supply.
O.C. 1470-2002, s. 2.
22.30R7. Subject to the second and third paragraphs, where continuous possession or use of railway rolling stock is given by a supplier to a recipient throughout a period under 2 or more successive leases, licences or similar arrangements entered into between the supplier and the recipient, the rolling stock is deemed, for the purposes of section 22.30R6, to have been delivered to the recipient under each of those arrangements at the location at which it is delivered or made available to the recipient under the first of those arrangements.
Where a supply of railway rolling stock otherwise than by way of sale is made under an agreement that has effect from 1 April 1997 and, under the agreement, the rolling stock was delivered or made available to the recipient before that day, the following rules apply:
(1)  the rolling stock is deemed, under the agreement, to have been delivered or made available to the recipient outside Québec; and
(2)  where the recipient retains continuous possession or use of the rolling stock under a renewal agreement entered into with the supplier that immediately succeeds the agreement, the first paragraph applies as if the renewal agreement were the first arrangement between the supplier and the recipient for the supply of the rolling stock.
Where a supply of railway rolling stock otherwise than by way of sale is made under an agreement that is in effect since 1 July 2010 and, under that agreement, the rolling stock was delivered or made available to the recipient in Ontario or British Columbia before that day, the following rules apply:
(1)  the rolling stock is deemed, under the agreement, to have been delivered or made available to the recipient outside Québec; and
(2)  where the recipient retains continuous possession or use of the rolling stock under a renewal agreement with the supplier that immediately succeeds the agreement, the first paragraph applies as if the renewal agreement were the first arrangement between the supplier and the recipient for the supply of the rolling stock.
O.C. 1470-2002, s. 2; O.C. 390-2012, s. 3.
22.30R7.1. A supply of a service rendered in connection with criminal, civil or administrative litigation, other than a service rendered before the commencement of such litigation, that is under the jurisdiction of a court or other tribunal established under the laws of Québec or that is in the nature of an appeal from a decision of such a court or other tribunal, is a prescribed supply.
O.C. 390-2012, s. 4.
22.30R7.2. A supply of a service in relation to a performance, athletic or competitive event, festival, ceremony, conference or similar event is a prescribed supply if the service is to be performed primarily at a location of the event in Québec.
O.C. 390-2012, s. 4.
22.30R8. (Revoked).
O.C. 1470-2002, s. 2; O.C. 390-2012, s. 5.
22.30R9. Where a supplier receives a particular corporeal movable property of another person for the purpose of supplying a service of repairing, maintaining, cleaning, adjusting or altering the property, or producing a negative, transparency, photographic print or other photographic-related good, the supply of the service, and of any property supplied in connection with it, or of the photographic-related good is a prescribed supply where the supplier delivers the particular corporeal movable property or good, as the case may be, in Québec to the recipient of the supply after the service or production of the good is completed.
O.C. 1470-2002, s. 2; O.C. 390-2012, s. 6.
22.30R10. A supply of a service in respect of a trust governed by a registered retirement savings plan, a registered retirement income fund, a registered education savings plan, a registered disability savings plan or a tax-free savings account within the meaning assigned by section 1 of the Taxation Act (chapter I-3), provided by a trustee of the trust is a prescribed supply is a prescribed supply if the mailing address of the annuitant of the registered retirement savings plan or registered retirement income fund, of the subscriber of the registered education savings plan or of the holder of the registered disability savings plan or the tax-free savings account is in Québec.
O.C. 1470-2002, s. 2; O.C. 390-2012, s. 7.
22.30R11. A supply made in Canada of a service provided by telephone and accessed by calling a number beginning with the digits 1-900 or containing the local telephone prefix 976 is a prescribed supply if the telephone call originates in Québec.
O.C. 1470-2002, s. 2; O.C. 701-2013, s. 5.
22.30R12. Where a supply of a computer-related service or access to the Internet is made in Canada by a particular supplier and there is to be only one final recipient of the service or access, as the case may be, who acquires it under an agreement with either the particular supplier or another supplier, the supply is a prescribed supply if,
(1)  where there is a single ordinary location at which the final recipient makes use of the service or access and either the particular supplier maintains information sufficient to determine that location or it is the normal business practice of the particular supplier to obtain such information, that location is in Québec; and
(2)  in any other case, the mailing address of the recipient of the supply is in Québec.
O.C. 1470-2002, s. 2; O.C. 1149-2006, s. 1; O.C. 1116-2007, s. 1.
22.30R13. Where a supply of a computer-related service or access to the Internet is made in Canada by a particular supplier and there are to be multiple final recipients of the service or access, each of whom acquires it under an agreement with the particular supplier or another supplier, the supply is a prescribed supply if,
(1)  where there is a single ordinary location at which each of those final recipients makes use of the service or access and either the particular supplier maintains information sufficient to determine that location or it is the normal business practice of the particular supplier to obtain such information, the supply would be deemed to be made in Québec, under any of sections 22.11.1, 22.11.2, 22.15.0.1 and 22.15.0.2 of the Act, if the service were performed, or the access were attainable, as the case may be, at each location where, and to the same extent to which, the final recipients make use of the service or access; and
(2)  in any other case, the mailing address of the recipient of the supply is in Québec.
O.C. 1470-2002, s. 2; O.C. 1149-2006, s. 2; O.C. 1116-2007, s. 2; O.C. 390-2012, s. 8.
22.30R14. A supply of an air navigation service, within the meaning of subsection 2(1) of the Civil Air Navigation Services Commercialization Act (S.C. 1996, c. 20) is a prescribed supply if the leg of the flight in respect of which the service is performed originates in Québec.
O.C. 1470-2002, s. 2; O.C. 701-2013, s. 6.
22.30R15. A supply of a service of screening made by a screening contractor to the Authority, within the meaning assigned to “screening contractor” and “Authority” by section 2 of the Canadian Air Transport Security Authority Act, enacted by section 2 of the Budget Implementation Act, 2001 (S.C. 2002, c. 9), is a prescribed supply if all or substantially all of the service is performed at an airport situated in Québec.
O.C. 229-2014, s. 5.
SUPPLY OF A PUBLICATION
24R1. (Revoked).
O.C. 1607-92, s. 24R1; O.C. 1463-2001, s. 4.
24.1R1. Subject to section 677R10, for the purposes of section 24.1 of the Act, the following property is prescribed corporeal movable property:
(1)  a newspaper, book, periodical, magazine and any other similar publication, other than a publication referred to in paragraph 1 of section 81 of the Act or that would, with the necessary modifications, be referred to in that paragraph if it came from outside Canada; and
(2)  an audio recording that relates to a publication referred to in paragraph 1 and that accompanies the publication when it is submitted to the Canada Post Corporation or to a customs officer within the meaning of the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)).
O.C. 1463-2001, s. 5.
PRESCRIBED MANDATARIES
O.C. 701-2013, s. 7.
29.1R1. For the purposes of section 29.1 of the Act, an entity listed in Schedule III is a prescribed mandatary, except for the following entities:
(1)  the Fondation de la faune du Québec;
(2)  the Services juridiques communautaires de Pointe-Saint-Charles et Petite-Bourgogne local legal aid centre;
(3)  the Centre communautaire juridique de Montréal regional legal aid centre.
O.C. 701-2013, s. 7.
ARTISTS’ REPRESENTATIVES
38R1. (Revoked).
O.C. 1607-92, s. 38R1; O.C. 1635-96, s. 8.
41.2.1R1. For the purposes of section 41.2.1 of the Act, the following property is prescribed property:
(1)  cut flowers and foliage, bedding plants, nursery stock, potted plants and plant bulbs and tubers;
(2)  horses;
(3)  motor vehicles designed for highway use;
(4)  machinery and equipment, other than office equipment, designed for use in:
(a)  the exploration for, or the development or production of, petroleum, natural gas, minerals or water;
(b)  mining, quarrying or logging;
(c)  the construction or demolition of capital works, buildings, structures, roads, bridges, tunnels or other projects;
(d)  the manufacture or production of corporeal movable property, the development of manufacturing or production processes or the development of corporeal movable property for manufacture or production;
(e)  the treatment or processing of toxic waste or the detection, measurement, prevention, treatment, reduction or removal of pollutants;
(f)  carrying refuse or waste from, or exhausting dust and noxious fumes produced by, manufacturing or producing operations; or
(g)  the prevention of accidents in the workplace or the mitigation of their effects ;
(5)  attachments for corporeal movable property included in paragraph 4; and
(6)  repair or replacement parts for corporeal movable property included in paragraph 4 or 5.
O.C. 1470-2002, s. 3.
41.6R1. For the purposes of section 41.6 of the Act, the registrants listed in Schedule I are the prescribed registrants.
O.C. 1635-96, s. 9.
INPUT TAX CREDIT REFUND ALLOCATION METHODS
O.C. 229-2014, s. 6.
42.0.11R1. For the purposes of section 42.0.11 of the Act, banks, insurers and securities dealers are prescribed classes of financial institutions.
For the purpose of determining the prescribed class of a financial institution in relation to a fiscal year, the following rules apply:
(1)  a person whose principal business in Canada is not the carrying on of an insurance business at any time in the fiscal year is deemed not to be an insurer;
(2)  a person is deemed not to be a bank if the person is an insurer at any time in the fiscal year;
(3)  a person is a securities dealer in relation to a fiscal year if
(a)  the principal business in Canada of the person is the carrying on of a business as a trader in, or as a broker or salesperson of, securities at any time in the fiscal year;
(b)  the person is authorized under the laws of a province, the Northwest Territories, the Yukon Territory, the Territory of Nunavut or Canada to carry on in Canada a business as a trader in, or as a broker or salesperson of, securities at any time in the fiscal year; and
(c)  the person is not a bank or an insurer at any time in the fiscal year.
O.C. 229-2014, s. 6.
42.0.13R1. For the purposes of section 42.0.13 of the Act, the prescribed percentage for a prescribed class referred to in the first paragraph of section 42.0.11R1 is as follows:
(1)  12% in the case of banks;
(2)  10% in the case of insurers; and
(3)  15% in the case of securities dealers.
O.C. 229-2014, s. 6.
42.0.14R1. For the purposes of section 42.0.14 of the Act, the classes of financial institutions referred to in the first paragraph of section 42.0.11R1 are prescribed classes, and the percentage set out in section 42.0.13R1 is prescribed in relation to the prescribed class.
O.C. 229-2014, s. 6.
DUTIES, FEES AND TAXES
52R1. For the purposes of section 52 of the Act, the duties imposed under the following Acts in respect of the transfer of an immovable are prescribed duties:
(1)  the Land Transfer Duties Act (chapter D-17);
(1.1)  section 1129.29 of the Taxation Act (chapter I-3);
(2)  the Act respecting duties on transfers of immovables (chapter D-15.1).
O.C. 1607-92, s. 52R1; O.C. 1635-96, s. 10; O.C. 1282-2003, s. 1.
CONTINUATION OF MERGED OR AMALGAMATED CORPORATIONS
76R1. For the purposes of section 76 of the Act, the prescribed provisions are those listed in Schedule II and the prescribed purposes consist in the application of those provisions.
O.C. 1607-92, s. 76R1.
CONTINUATION OF A WOUND-UP CORPORATION
77R1. For the purposes of section 77 of the Act, the prescribed provisions are those listed in Schedule II and the prescribed purposes consist in the application of those provisions.
O.C. 1607-92, s. 77R1.
GOODS BROUGHT BY MAIL OR COURIER
81R1. For the purposes of paragraph 8 of section 81 of the Act, the following goods are prescribed goods:
(1)  goods on which a duty of excise is imposed under the Excise Act (R.S.C. 1985, c. E-14) or would be imposed under that Act if the goods were manufactured or produced in Canada, and wine;
(2)  goods that are prescribed property for the purposes of section 24.1 of the Act where the supplier of the goods is required to register under Division I of Chapter VIII of Title I of the Act and is not so registered;
(3)  goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff (R.S.C. 1985, c. 41, (3rd Supplement));
(4)  goods that are purchased from a retailer in Québec and mailed or shipped from outside Canada directly to the purchaser;
(5)  goods that are purchased or ordered through or from a person in Québec acting for or on behalf of a person outside Canada who is selling the goods.
O.C. 1607-92, s. 81R1; O.C. 1463-2001, s. 6.
GOODS NOT SUBJECT TO TAXATION BROUGHT INTO QUÉBEC
81R2. For the purposes of paragraph 9 of section 81 of the Act, the following circumstances and goods are the prescribed circumstances and the prescribed goods:
(1)  precious metals brought into Québec under any circumstances;
(2)  unwrought silver, gold or platinum, waste and scrap of precious metals or of metals clad with precious metals, and concentrates of silver, gold or platinum, where brought into Québec for the purpose of being refined into precious metals;
(3)  goods brought into Québec for the sole purpose of public exhibit by a public sector body, where the following conditions are fulfilled while the goods remain in Québec:
(a)  title to the goods is not intended to pass and does not pass to a person in Québec; and
(b)  use of the goods is not intended to pass and does not pass to a person in Québec that is not a public sector body;
(4)  goods brought into Québec for the sole purpose of maintenance, overhaul or repair of those goods in Québec, where the following conditions are fulfilled:
(a)  neither title to nor beneficial use of the goods is intended to pass, or passes, to a person in Québec while the goods remain in Québec; and
(b)  the goods are sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the goods in Québec and, where applicable, the normal business practice of the person having brought them into Québec;
(5)  crude oil, where the following conditions are fulfilled:
(a)  the crude oil is brought into Québec for the sole purpose of being refined in Québec;
(b)  title to the crude oil is not held by a person in Québec at the time the crude oil is brought into Québec;
(c)  title to the crude oil is not intended to pass and does not pass to a person in Québec while the crude oil remains in Québec;
(d)  title to all refined products produced from the crude oil is not intended to pass and does not pass to a person in Québec while the refined products remain in Québec; and
(e)  the refined product is sent out of Québec as soon after the refining is completed as is reasonable in view of the circumstances surrounding the arrival of the crude oil in Québec and, where applicable, the normal business practice of the person having brought it into Québec;
(6)  foreign-based conveyances, where the following conditions are fulfilled:
(a)  the conveyance referred to in paragraph 1 of section 81 of the Act by reason of the reference to the heading referred to in subparagraph i of paragraph f of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31) is diverted for maintenance, overhaul or repair in Québec;
(b)  neither title to nor beneficial use of the conveyance is intended to pass, or passes, to a person in Québec while the conveyance remains in Québec; and
(c)  the conveyance is sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the conveyance in Québec and, where applicable, the normal business practice of the person having brought it into Québec;
(7)  a drawing, a print, an etching, a sculpture, a painting or other similar work of art, where the following conditions are fulfilled:
(a)  the work is part of a shipment of art brought into Québec on consignment and the total value of the shipment, determined in accordance with the second paragraph of section 17 of the Act, is at least $250,000;
(b)  at the time the work is brought into Québec, it is reasonable to expect, in view of previous experience in importing works of art of the person bringing the goods into Québec, that at least 75%, in value, of the works in the shipment will be sent out of Québec within one year after they are brought into Québec;
(c)  the work is brought into Québec for the purpose of supply by the person having brought it into Québec in the ordinary course of his business; and
(d)  the person having brought the goods into Québec provides to the Minister a signed and dated declaration stating that he expects that at least 75%, in value, of the works of art in the shipment will be sent out of Québec within one year after they are brought into Québec and, if he sends less than 75%, he notifies the Minister of the percentage sent;
(8)  locomotives, railway rolling stock and vessels that are imported in circumstances where customs duties have been remitted or removed under the provisions referred to in any of the following subparagraphs and that are brought into Québec:
(a)  the Railway Rolling Stock (International Service) Remission Order No. 3 (TR/75-102);
(b)  the code referred to in subparagraph ii of paragraph h of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations;
(c)  the Railway Rolling Stock (International Service) Remission Order No. 4 (TR/75-103);
(d)  the Railway Rolling Stock (Canadian Domestic Use) Remission Order No. 2 (TR/75-101); or
(e)  section 5, 6, 7, 15, 16 or 17 of the Vessel Duties Reduction or Removal Regulations (SOR/90-304);
(9)  the goods referred to in the following items of the Schedule to the Temporary Importation Regulations (SOR/89-427) that are imported in accordance with the terms and conditions of those Regulations and that are brought into Québec:
(a)  items 3, 16 to 18, 27, 32, 33, 36, 39 to 44, 49, 52 to 54 and 57;
(b)  items 38 and 47, where the goods are brought into Québec by a person not resident in Québec;
(10)  goods brought into Québec after having been sent out of Québec for warranty repair work, where the following conditions are fulfilled by the person bringing them into Québec:
(a)  he is able to establish by means of an invoice or written statement from the supplier of the goods that, excluding shipping charges, communication expenses and other non-repair expenses, the cost of the warranty repair work is borne by the supplier under the terms of the warranty;
(b)  he possesses, where applicable, a copy of the export report in respect of the goods;
(c)  failing the document mentioned in subparagraph b, he possesses one of the following documents:
i.  a Canadian customs document proving that the goods were exported in accordance with the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.));
ii.  a carrier’s document concerning the sending of the goods outside Québec;
iii.  a customs accounting document respecting the importing of the goods into the country where the warranty repair work was performed;
iv.  a declaration made by the person sending the goods to Québec that the goods sent to Québec are the goods sent from Québec for warranty repair work; or
v.  any other evidence showing that the goods were sent outside Québec;
(11)  medals, trophies, plaques or other similar articles to be presented at awards ceremonies by the person having brought them into Québec; and
(12)  a qualifying vehicle, within the meaning of section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31), that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good, within the meaning of subsection 212.1(1) of the Excise Tax Act (R.S.C. 1985, c. E-15), under section 32 of the Customs Act, and that is brought into Québec if
(a)  the last supply of the vehicle to the individual was made in the course of a vehicle rental business by way of lease, licence or similar arrangement under which continuous possession or use of the vehicle is provided for a period of less than 180 days;
(b)  immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours; and
(c)  the vehicle is exported outside Canada within 30 days after the importation.
O.C. 1607-92, s. 81R2; O.C. 1463-2001, s. 51; O.C. 701-2013, s. 8; O.C. 229-2014, s. 7.
HEALTH CARE SERVICE
117R1. For the purposes of section 117 of the Act, the following are prescribed services:
(1)  laboratory, radiological or other diagnostic services generally available in a health care facility; and
(2)  the administration of drugs, biologicals or related preparations in conjunction with the provision of services referred to in paragraph 1.
O.C. 1607-92, s. 117R1; O.C. 1635-96, s. 11; O.C. 390-2012, s. 10.
EQUIVALENT COURSE
128R1. For the purposes of section 128 of the Act, a music course other than such a course following a curriculum established or approved by the Minister of Education, Recreation and Sports is a prescribed equivalent course.
O.C. 1607-92, s. 128R1; S.Q. 2005, c. 28, s. 195.
129R1. (Revoked).
O.C. 1607-92, s. 129R1; O.C. 1635-96, s. 12.
FOOD OR BEVERAGE SUPPLIED IN A SCHOOL CAFETERIA
131R1. For the purposes of section 131 of the Act, the following foods and beverages are prescribed food and beverages:
(1)  carbonated beverages;
(2)  beverages referred to in paragraph 4 of section 177 of the Act, where they are sold in cans, cartons or bottles; and
(3)  foods referred to in any of paragraphs 6 to 13 of section 177 of the Act, where they are prepackaged for sale to consumers.
O.C. 1607-92, s. 131R1.
GAME OF CHANCE
138.1R1. For the purposes of paragraph 9 of section 138.1 of the Act, a game of chance organized by the Société des loteries du Québec is a prescribed game of chance.
O.C. 1470-2002, s. 4.
146R1. For the purposes of section 146 of the Act, a game of chance organized by the Société des loteries du Québec is a prescribed game of chance.
O.C. 1607-92, s. 146R1.
MEDICAL DEVICE
176R1. (Revoked).
O.C. 1607-92, s. 176R1; O.C. 1466-98, s. 1.
176R2. (Revoked).
O.C. 1607-92, s. 176R2; O.C. 1466-98, s. 1.
AGRICULTURE AND FISHING
178R1. For the purposes of paragraph 10 of section 178 of the Act, sections 178R2 to 178R12 list the property related to agriculture that is prescribed property, where it is provided by way of sale.
O.C. 1607-92, s. 178R1; O.C. 1108-95, s. 2.
178R2. In respect of tillage equipment, the prescribed property is the following:
(1)  disc plows with 3 furrows or more;
(2)  mouldboard plows with 3 furrows or more;
(3)  row crop cultivators with an operational width of at least 2.44 m (8 ft);
(4)  field cultivators with an operational width of at least 2.44 m (8 ft);
(5)  rotovators with an operational width of at least 1.83 m (6 ft);
(6)  combination discer-cultivators with an operational width of at least 2.44 m (8 ft);
(6.1)  mulchers with an operational width of at least 2.44 m (8 ft);
(7)  chisel plows with an operational width of at least 2.44 m (8 ft);
(8)  discers with an operational width of at least 2.44 m (8 ft);
(9)  harrows with an operational width of at least 2.44 m (8 ft), when sold in complete units;
(10)  rotary hoes with an operational width of at least 2.44 m (8 ft);
(11)  rototillers with an operational width of at least 1.83 m (6 ft);
(12)  pulverizers with an operational width of at least 2.44 m (8 ft);
(12.1)  bean harvesters with an operational width of at least 2.44 m (8 ft);
(13)  (paragraph revoked);
(13.1)  farm-type roller-packers with an operational width of at least 2.44 m (8 ft);
(14)  rod weeders with an operational width of at least 2.44 m (8 ft);
(15)  subsoil chisels with an operational width of at least 2.44 m (8 ft).
O.C. 1607-92, s. 178R2; O.C. 1463-2001, s. 7.
178R3. In respect of haying equipment, the prescribed property is the following:
(1)  hay conditioners, crushers or crimpers;
(2)  hay cubers;
(2.1)  silage baggers and round-bale wrapping machines;
(3)  hay tedders;
(4)  mower-conditioners;
(5)  bale throwers, elevators or conveyors;
(6)  hay balers;
(7)  hay rakes;
(8)  swath turners and windrow turners.
O.C. 1607-92, s. 178R3; O.C. 1463-2001, s. 8.
178R4. In respect of harvesting equipment, the prescribed property is the following:
(1)  self-propelled or pull-type swathers;
(2)  self-propelled or pull-type windrowers;
(3)  self-propelled or pull-type combines;
(4)  combine or forage harvester pickups;
(5)  self-propelled, tractor-mounted or pull-type mechanical fruit or vegetable pickers or harvesters;
(6)  forage harvesters;
(7)  headers for swathers, windrowers, combines or forage harvesters.
O.C. 1607-92, s. 178R4; O.C. 1463-2001, s. 9.
178R5. In respect of grain handling or processing equipment, the prescribed property is the following:
(1)  farm-type tub grinders and other farm-type feed grinders;
(2)  farm-type feed grinder mixers;
(3)  grain bins or tanks with a capacity of not more than 181 m3 (5,000 bushels);
(4)  self-propelled feed or ensilage carts;
(4.1)  transportable conveyors with belts less than 76.2 cm (30 in.) wide and 0.48 cm (3/16 in.) thick, transportable farm grain augers, transportable farm utility augers and transportable elevators;
(5)  bin sweeps or cleaners designed for attachment to portable farm grain augers;
(6)  farm-type feed mixers;
(7)  ensilage mixers;
(8)  farm-type feed mills, including roller mills and hammer mills;
(8.1)  grain dryers;
(9)  farm-type grain toasters for use in livestock feed production;
(10)  farm tractor-powered pneumatic grain conveyors;
(11)  (paragraph revoked).
O.C. 1607-92, s. 178R5; O.C. 1463-2001, s. 10.
178R6. In respect of planters and seeders, the prescribed property is the following:
(1)  farm-type row-crop or toolbar seeders or planters designed to seed 2 or more rows at a time;
(2)  grain or seed drills with an operational width of at least 2.44 m (8 ft);
(3)  airflow seeders.
O.C. 1607-92, s. 178R6.
178R7. In respect of tractors, the prescribed property is tractors designed for farm use that have a rating of at least 44,74 kW at power takeoff (60 PTO h.p.).
O.C. 1607-92, s. 178R7.
178R8. In respect of miscellaneous property, the prescribed property is the following:
(1)  rock or root windrowers, rock rakes and root rakes;
(1.1)  self-propelled, tractor-mounted or pull-type agricultural wagons or trailers designed for
(a)  off-road handling and transporting of grain, forage, livestock feed or fertilizer, and
(b)  use at speeds not exceeding 40 km per hour;
(1.2)  individual components of an automated and computerized farm livestock or poultry feeding system, when the components are supplied together unassembled and, once assembled, constitute the fully operational feeding system;
(2)  individual components of a milking system that consists of a receiver group, vacuum supplier, pulsators and related equipment, when the components are supplied together unassembled and, once assembled, constitute a fully operational milking system;
(3)  farm-type refrigerated bulk milk coolers;
(3.1)  shredders with an operational width of at least 3.66 m (12 ft);
(4)  silo unloaders;
(4.1)  farm-type granular fertilizer or pesticide applicators with an operational capacity of at least 0.2265 m3 (8 cubic ft) ;
(5)  liquid, box, tank or flail manure spreaders;
(6)  mechanical rock or stone pickers;
(6.1)  leafcutter bees;
(7)  (paragraph revoked);
(8)  forage blowers;
(8.1)  assembled and fully operational automated and computerized farm livestock or poultry feeding systems;
(9)  assembled, fully operational milking systems consisting of a receiver group, vacuum supplier, pulsators and related equipment;
(10)  injection systems for liquid manure spreaders;
(11)  self-propelled, tractor-mounted, cultivator-mounted or pull-type field sprayers with a capacity of at least 300 L (66 gallons).
O.C. 1607-92, s. 178R8; O.C. 1463-2001, s. 11.
178R9. Feed, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), is prescribed property where it fulfils all of the following conditions:
(1)  it is a complete feed, supplement, macro-premix, micro-premix or mineral feed, other than a trace mineral salt feed, within the meaning assigned to those expressions by the Feeds Regulations, 1983 (SOR/83-593);
(2)  it is labelled in accordance with the Regulations referred to in paragraph 1; and
(3)  it is designed for
(a)  a particular species or class of farm livestock, fish or poultry that are ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool, or
(b)  rabbits.
O.C. 1607-92, s. 178R9; O.C. 1463-2001, s. 12.
178R9.1. Feed that is designed for ostriches, rheas, emus or bees, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs).
O.C. 1463-2001, s. 13.
178R10. By-products of the food processing industry and plant or animal products that are ordinarily used as feed, or as ingredients in feed, for the farm livestock, fish or poultry referred to in subparagraph a of paragraph 3 of section 178R9 or for rabbits, ostriches, rheas, emus or bees, when sold in bulk quantities of at least 20 kg (44 lbs) or in bags that contain at least 20 kg (44 lbs), are prescribed property.
O.C. 1607-92, s. 178R10; O.C. 1463-2001, s. 14.
178R11. Pesticides labelled in accordance with the Pest Control Products Regulations (C.R.C., c. 1253) as having a purpose that includes agricultural use and a product class designation other than “Domestic”, are prescribed property.
O.C. 1607-92, s. 178R11; O.C. 1463-2001, s. 15.
178R12. The quota issued by a board of producers within the meaning of the Act respecting the marketing of agricultural, food and fish products (chapter M-35.1) or authorized by a government body or marketing board in respect of an agricultural product the supply of which is referred to in section 177 of the Act or in any of paragraphs 1, 2, 3 and 4 of section 178 of the Act, or in respect of tobacco leaves that have not been processed further than drying and sorting, is prescribed property.
O.C. 1607-92, s. 178R12; O.C. 1105-2014, s. 1.
178R13. For the purposes of paragraph 10 of section 178 of the Act, sections 178R14 to 178R16 list the property related to fishing that is prescribed property, where it is provided by way of sale.
O.C. 1607-92, s. 178R13; O.C. 1108-95, s. 3.
178R14. A fishing vessel that is supplied to a person by way of sale in Québec, or by way of sale outside Québec and brought into Québec by the person, for use by the person in commercial fishing, is prescribed property where the following information is provided:
(1)  the registration number assigned to the person under section 415 of the Act;
(2)  a declaration signed by the person that he intends to use the vessel in commercial fishing;
(3)  the number of a commercial fishing licence of the person:
(a)  in the case of commercial fishing on the Atlantic coast of Canada, a licence that was issued to the person by the Department of Fisheries and Oceans, other than a licence to harvest marine plants or to fish for mussels, oysters, shark, smelt or squid;
(b)  in the case of commercial fishing on the Pacific coast of Canada, a licence that was issued to the person, or that was issued in respect of the vessel, by the Department of Fisheries and Oceans, other than a Category D, P or Z licence;
(c)  in the case of commercial fishing in the Yukon Territory, the Northwest Territories or the Territory of Nunavut, a commercial fishing licence that was issued to the person by the Department of Fisheries and Oceans; or
(d)  in the case of an inland fishery, a commercial fishing licence that was issued to the person by the Minister of Agriculture, Fisheries and Food;
(4)  in the case of commercial fishing on the Atlantic coast of Canada, the number set out in the registration card issued in respect of the vessel by the Department of Fisheries and Oceans.
The information mentioned in the first paragraph shall be provided:
(1)  to the supplier at the moment of the sale, in the case of a supply made in Québec;
(2)  to the Minister immediately after the vessel is brought into Québec, in the case of a supply made in Canada elsewhere than in Québec; or
(3)  to the customs office from which the vessel is released at the time of the accounting or the interim accounting for the vessel in accordance with section 32 of the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)), in the case of an importation.
O.C. 1607-92, s. 178R14; O.C. 1108-95, s. 4; O.C. 1463-2001, s. 51; O.C. 229-2014, s. 8.
178R15. In respect of fishing nets and related gear, the prescribed property is the following:
(1)  trawl-nets and the following accessories for trawl-nets:
(a)  corkline (top rope);
(b)  webbing;
(c)  leadline;
(2)  gill-nets and seines and the following accessories for gill-nets and seines:
(a)  corkline (top rope) and floats;
(b)  webbing;
(c)  leadline;
(3)  entrapment webbing and predator webbing;
(4)  trawl-net doors;
(5)  gill-net drums, seine drums, trawl-net drums and long-line drums.
O.C. 1607-92, s. 178R15.
178R16. In respect of miscellaneous gear, the prescribed property is the following:
(1)  mechanical net washers;
(2)  automatic baiters;
(3)  pescalators;
(4)  manufactured netpens for use in aquaculture;
(5)  automatic netpen feeders;
(6)  automatic jiggers.
O.C. 1607-92, s. 178R16.
INFORMATION NECESSARY FOR A CLAIM FOR INPUT TAX REFUND
201R1. For the purposes of sections 201R3 to 201R5, the expression:
“goods and services tax paid or payable” means tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C 1985, c. E-15);
“intermediary” of a person means, in respect of a supply, a registrant who, acting as a mandatary for the person or under an agreement with the person, causes or facilitates the making of the supply by the person;
“supporting documentation” means a document containing the information prescribed by sections 201R3 to 201R5 and also includes:
(1)  an invoice;
(2)  a receipt;
(3)  a credit-card receipt;
(4)  a debit note;
(5)  a book or ledger of account;
(6)  a written agreement;
(7)  any record contained in a computerized or electronic retrieval or data storage system; and
(8)  any other document validly issued or signed by a registrant in respect of a supply made by him and in respect of which there is tax paid or payable;
“tax paid or payable” means tax that has become payable or, if it has not become payable, has been paid.
O.C. 1607-92, s. 201R1; O.C. 1463-2001, ss. 16, 51.
201R2. For the purposes of section 201 of the Act, sections 201R3 to 201R5 list the information that is prescribed information.
O.C. 1607-92, s. 201R2.
201R3. Where the total amount paid or payable shown on the supporting documentation in respect of one or more supplies is less than $30, the prescribed information is the following:
(1)  the name of the supplier or the intermediary in respect of the supply, or the name under which the supplier or the intermediary does business;
(2)  where an invoice is issued in respect of the supply or supplies, the date of the invoice;
(3)  where an invoice is not issued in respect of the supply or supplies, the date on which there is tax paid or payable in respect thereof;
(4)  the total amount paid or payable for the supply or supplies;
(5)  subject to paragraph 6, the tax paid or payable or the tax rate in respect of each supply;
(6)  where an amount constituted by both the tax paid or payable and the goods and services tax paid or payable is shown on the supporting documentation, the total of the tax paid or payable and the goods and services tax paid or payable in respect of each taxable supply, and a statement to the effect that that total includes the tax paid or payable; and
(7)  a description of each supply sufficient to identify it, where the supporting documentation without that description does not enable the input tax refund to be determined with certainty.
O.C. 1607-92, s. 201R3; O.C. 1463-2001, s. 17; O.C. 1282-2003, s. 2.
201R4. Where the total amount paid or payable shown on the supporting documentation in respect of one or more supplies is $30 or more and less than $150, the prescribed information is the following:
(1)  the name of the supplier or the intermediary in respect of the supply, or the name under which the supplier or the intermediary does business, and the registration number assigned under section 415 of the Act to the supplier or the intermediary, as the case may be; and
(2)  the information required in paragraphs 2 to 7 of section 201R3.
O.C. 1607-92, s. 201R4; O.C. 1463-2001, s. 18; O.C. 1282-2003, s. 3.
201R5. Where the total amount paid or payable shown on the supporting documentation in respect of one or more supplies is $150 or more, the prescribed information is the following:
(1)  the information required in section 201R4;
(2)  the recipient’s name, the name under which he does business or the name of his authorized mandatary or representative;
(3)  the terms of payment; and
(4)  a description of each supply sufficient to identify it.
O.C. 1607-92, s. 201R5.
USED SPECIFIED CORPOREAL MOVABLE PROPERTY
217R1. (Revoked).
O.C. 1607-92, s. 217R1; O.C. 1466-98, s. 2.
217R2. (Revoked).
O.C. 1607-92, s. 217R2; O.C. 1466-98, s. 2.
SPECIFIED CORPOREAL MOVABLE PROPERTY
218R1. (Revoked).
O.C. 1607-92, s. 218R1; O.C. 1466-98, s. 2.
219R1. (Revoked).
O.C. 1607-92, s. 219R1; O.C. 1466-98, s. 2.
PRESCRIBED MANDATARIES
O.C. 1463-2001, s. 19.
244.1R1. For the purposes of section 244.1 of the Act, the mandataries of the Gouvernement du Québec, except the entities listed in Schedule III and government departments, are prescribed mandataries.
O.C. 1463-2001, s. 19; O.C. 1105-2014, s. 2.
267R1. For the purposes of section 267 of the Act, the mandataries of the Government, except the entities listed in Schedule III, are prescribed mandataries.
O.C. 1463-2001, s. 19.
NET TAX FOR GAMES OF CHANCE
O.C. 1607-92; O.C. 1470-2002, s. 5.
279R1. For the purposes of section 279 of the Act:
(1)  the Société des loteries du Québec and a corporation, referred to in section 279R28, that is a subsidiary wholly-owned corporation of the Société des loteries du Québec are registrants referred to in that section 279;
(2)  the manner, referred to in that section, of determining the net tax is that prescribed in sections 279R2 to 279R29.
O.C. 1607-92, s. 279R1; O.C. 1470-2002, s. 6; O.C. 701-2013, s. 9.
279R2. For the purposes of sections 279R1 to 279R29, the expression:
“casino operating service” means a service of managing, administering and carrying on the day-to-day operations of the gaming authority’s gaming activities that are connected with a casino of the authority;
“consideration”, in respect of a supply of a service, other than a service referred to in section 279R3, made to the gaming authority by a distributor of the authority, does not include a reimbursement;
“distributor” has the meaning assigned by section 350.8 of the Act;
“face value” of a right to play or participate in a game of chance that is evidenced by a ticket, card or other printed device, or face value of such a device, means the amount shown on the device as its price inclusive of tax under Part IX of the Excise Tax Act (R.S.C, 1985, c. E-15) and of tax under Title I of the Act;
“gaming activity” means commercial activity of the gaming authority except to the extent to which the activity involves the making of non-gaming supplies by the authority and includes anything done by the authority in connection with the acquisition, establishment, disposition or termination of the commercial activity;
“gaming authority” means the Société des loteries du Québec;
“imputed input tax refund” means the amount that would be the input tax refund in respect of the property or service for the reporting period of the gaming authority if the amount in respect of the property or service that the authority is required under any of subparagraphs i to iii of subparagraph e of paragraph 1 of the second paragraph of section 279R13 to include in determining the imputed tax payable by the authority for the period were tax that became payable by the authority during the period in respect of that property or service;
“instant win game” means a game of chance the right to play or participate in which is evidenced by a ticket, card or other printed device that contains sufficient information to ascertain, without reference to any other information, whether a holder of the device is entitled to receive a prize or winnings;
“instant win ticket” means a ticket, card or other printed device that is or is evidence of a right to play or participate in an instant win game;
“lease interval”, in respect of a supply by way of lease of property, means the period to which a payment forming part of the consideration for the supply is attributable and that is all or part of the period during which possession or use of the property is provided under the agreement for the supply;
“manufacturing” in respect of property, includes the production, processing or packaging of the property;
“non-gaming activity” means a commercial activity of the gaming authority except to the extent to which the activity is a gaming activity;
“non-gaming reimbursement” means a reimbursement paid or payable by the gaming authority that is in respect of an expense incurred by a distributor of the authority and that is part of the cost to the authority of making non-gaming supplies;
“non-gaming supply” means a supply other than
(1)  a supply of a service of accepting a bet on a game of chance, race or other event or occurrence;
(2)  a supply of a right to play or participate in a game of chance, or a ticket, card or other printed device that is evidence of such a right, made to a distributor of the gaming authority;
(3)  a supply referred to in paragraph 2 of section 350.11 of the Act that, but for that section, would be a supply by the gaming authority to a distributor of the authority;
(4)  a supply of a prize in kind; and
(5)  a promotional supply;
“non-taxable reimbursement” means a reimbursement paid or payable to a distributor of the gaming authority in respect of an expense incurred by the distributor in connection with supplying a casino operating service to the authority, where the expense is
(1)  consideration, other than interest, for a supply made to the distributor, other than a supply that would be deemed under section 350.11 of the Act not to be a supply if it were made to the authority instead of to the distributor, that is
(a)  an exempt supply of movable property or a service;
(b)  a zero-rated supply; or
(c)  a taxable supply all or part of the consideration for which is, by reason of section 68 of the Act, not included in calculating the tax payable in respect of the supply; or
(2)  property tax payable by the distributor;
“period cost” for a particular period, in respect of a supply to the gaming authority of corporeal movable property or an immovable made by way of lease, means the total of
(1)  the total of all amounts each of which is the portion of the capital cost of the corporeal movable property or immovable to the supplier that is reasonably allocated to a lease interval for which a payment forming part of the consideration for the supply becomes due in the particular period or is paid in the particular period without having become due;
(2)  the total of all amounts each of which is an amount, other than an amount referred to in paragraph 1, that is a cost to the supplier that is reasonably attributable to the making of the supply for a lease interval referred to in that paragraph, other than, in the case of a supply to which section 279R29 applies, the portion, if any, of that cost that is deducted from the value of the consideration for the supply in determining, under that section, the amount deemed to be the tax payable in respect of the supply;
(3)  any capital loss on the disposition of the corporeal movable property or immovable by the supplier that is recovered from the authority during the particular period; and
(4)  an amount that, at any time in the particular period, the supplier recognizes in the supplier’s books of account as an unrecoverable loss, being the amount by which the unamortized capital cost of the corporeal movable property or immovable exceeds its fair market value at that time;
“prize in kind” means property or a service that is given as a prize or winnings in a game of chance;
“promotional supply”, by the gaming authority, means
(1)  a supply of property, other than a supply by way of sale of capital property of the authority, made for no consideration or for nominal consideration; or
(2)  a supply by way of sale of the following property or services for consideration that is less than the basic cost to the authority of the property or service:
(a)  a service or incorporeal movable property purchased by the authority;
(b)  corporeal movable property, other than capital property of the authority;
“property tax” means a tax imposed by a municipality or other local authority on an immovable or in respect of the ownership, occupation or use of an immovable;
“reimbursement” means an amount of consideration, within the meaning of section 1 of the Act, that
(1)  is paid or payable by the gaming authority to a distributor of the authority as an allowance or reimbursement in respect of an expense incurred or to be incurred by the distributor otherwise than as a mandatary of the authority; and
(2)  is invoiced or charged to the authority separately from amounts that are not in respect of specific expenses incurred or to be incurred by the distributor;
“right” of the gaming authority has the meaning assigned by section 350.8 of the Act.
O.C. 1470-2002, s. 7; O.C. 701-2013, s. 10.
279R3. For the purposes of sections 279R1 to 279R29, the basic cost to the gaming authority of movable property or a service is equal to,
(1)  in the case of food or a beverage prepared by the authority, the total of all consideration paid or payable by the authority to purchase the food or beverage and the ingredients used in its preparation, to the extent that these considerations are a cost to the authority of the prepared food or beverage;
(2)  in the case of particular corporeal movable property, other than food or a beverage, manufactured in whole or in part by or for the authority, the total of all consideration paid or payable by the authority to purchase the following property and services to the extent that these considerations are a cost to the authority of the particular property:
(a)  corporeal movable property incorporated into or forming a constituent or component part of the particular property;
(b)  corporeal movable property consumed or expended directly in the process of manufacturing the particular property; and
(c)  a service of manufacturing the particular property in whole or in part;
(3)  in the case of corporeal movable property that is purchased by the authority and is not further manufactured by or for the authority, the consideration paid or payable by the authority to purchase the property; and
(4)  in the case of incorporeal movable property or a service, the consideration paid or payable by the authority to purchase the property or service.
O.C. 1470-2002, s. 7; O.C. 701-2013, s. 11.
279R3.1. A supply of a particular property or service, made by the gaming authority, is not included in the definition of “promotional supply” in section 279R2 if the authority would, in the absence of this section, be entitled to include, in determining the total referred to in paragraph 2 of the second paragraph of section 279R13 or paragraph 2 of the second paragraph of section 279R18, all or a portion of an input tax credit in respect of
(1)  the particular property or service;
(2)  a service of manufacturing the particular property; or
(3)  other corporeal movable property acquired or brought into Québec by the authority for use as an ingredient in preparing the particular property or for the purpose of being incorporated into, forming a constituent or component part of, or being consumed or expended directly in the process of the manufacturing of the particular property.
O.C. 701-2013, s. 12.
279R3.2. For the purposes of the definition of “promotional supply” in section 279R2, if, in making a supply of property or a service, the gaming authority accepts from the recipient of the supply a coupon, a ticket, a receipt, a device that, without regard to section 350.7 of the Act, is a gift certificate or any other device that may be exchanged for the property or service or that entitles the recipient to a reduction of the price of the property or service — the amount of the reduction in this section referred to as the “coupon value” —, or applies, as a reduction of, or credit against, the price of the property or service, an amount — in this section referred to as the “credit value” — that has been credited in favour of the recipient by the authority, the consideration for the supply is deemed to be equal to the amount that would, without regard to sections 350.1 to 350.5 of the Act, be the consideration for the supply less the coupon value or credit value, as the case may be.
O.C. 701-2013, s. 12.
279R3.3. Section 279R3.2 does not apply in respect of a supply of property or service made by the gaming authority if
(1)  section 350.2 of the Act applies in respect of the supply;
(2)  the consideration for the supply is reduced in circumstances in which section 448 of the Act applies; or
(3)  the property or service is given in exchange, or the reduction or credit is provided, in lieu of refunding or reducing all or part of the consideration for the non-gaming supply, made by the authority, of another property or service.
O.C. 701-2013, s. 12.
279R4. For the purposes of sections 279R1 to 279R29, the sale of a right to play or participate in a game of chance conducted by the gaming authority to a person other than a distributor of the authority is deemed to be a supply of a service of accepting a bet on the game in an amount equal to the selling price of the right, and the purchase of the right is deemed to be the betting of that amount on the game.
O.C. 1470-2002, s. 7.
279R5. The net tax of the gaming authority for a reporting period of the authority is the positive or negative amount determined by the formula
A + B.
For the purposes of this formula,
(1)  A is the authority’s net tax for the period attributable to gaming activities determined in accordance with sections 279R6 to 279R17; and
(2)  B is the authority’s positive or negative net tax for the period attributable to non-gaming activities determined in accordance with section 279R18.
O.C. 1470-2002, s. 7.
279R6. The gaming authority’s net tax attributable to gaming activities for a reporting period of the authority is the amount determined by the formula
A - B.
For the purposes of this formula,
(1)  A is the total of all amounts that the authority is required under section 279R7 or 279R8 to add in determining its net tax for the period; and
(2)  B is the total of all credits of the authority for the period in respect of prizes or winnings determined under section 279R9 or 279R10 and the authority’s additional credits in respect of gaming activities for the period determined under section 279R11.
O.C. 1470-2002, s. 7.
279R7. Where a person bets an amount with the gaming authority, other than by purchasing an instant win ticket from a distributor of the authority, the authority shall, in determining its net tax attributable to gaming activities for the reporting period in which it becomes ascertainable whether an amount is payable as a prize or winnings in respect of the bet, add the amount determined by multiplying the total amount that is paid by the person in respect of the bet, including any amount payable by that person as the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the tax provided for in Title I of the Act, by the tax fraction.
O.C. 1470-2002, s. 7.
279R8. Where the gaming authority has delivered or agreed to deliver an instant win ticket to a distributor of the authority and, during a reporting period of the authority, the distributor pays or becomes liable to pay an amount in respect of the ticket to the authority, the authority shall, in determining its net tax attributable to gaming activities for the period, add the amount determined by multiplying the face value of the ticket by the tax fraction.
O.C. 1470-2002, s. 7.
279R9. A credit of the gaming authority for a reporting period of the authority in respect of an amount of money that the authority becomes liable, during the period, to pay as a prize or winnings in a game of chance conducted by the authority, other than a prize or winnings in respect of a bet made by purchasing an instant win ticket from a distributor of the authority, is the amount determined by multiplying the amount of money by the tax fraction.
O.C. 1470-2002, s. 7.
279R10. A credit of the gaming authority for a reporting period of the authority in respect of a prize or winnings in respect of an instant win ticket of a particular kind that the authority has delivered or agreed to deliver to a distributor of the authority and in respect of which the distributor pays or becomes liable to pay, during the period, an amount to the authority is the amount determined by multiplying the expected value, determined on the basis of mathematical probability, of the prize or winnings in respect of each instant win ticket of that kind supplied by the authority by the tax fraction.
O.C. 1470-2002, s. 7.
279R11. The gaming authority’s additional credit in respect of gaming activities for a reporting period of the authority is the amount determined by the formula
A - B - C.
For the purposes of this formula,
(1)  A is the total of all amounts that the authority is required, under section 279R7 or 279R8, to add in determining its net tax for the period;
(2)  B is the total of all amounts each of which is a credit of the authority in respect of a prize or winnings for the period determined under section 279R9 or 279R10; and
(3)  C is the imputed tax payable by the authority on gaming expenses for the period determined under sections 279R12 to 279R17.
O.C. 1470-2002, s. 7.
279R12. The imputed tax payable by the gaming authority on gaming expenses for a particular reporting period of the authority is the amount determined by the formula
A + B + C + D + E.
For the purposes of this formula,
(1)  A is the amount determined by the formula in section 279R13;
(2)  B is the total of all amounts each of which is an amount of tax that would have become payable by the authority during the particular period in respect of consideration for a supply of a casino operating service made to the authority by a distributor of the authority if section 350.11 of the Act did not apply to the supply and the consideration for the supply were equal to the amount determined by the formula in section 279R14;
(3)  C is the total of all amounts each of which is an amount determined by the formula in section 279R15;
(4)  D is the total of all amounts each of which is a positive or negative amount determined, in respect of each distributor of the authority, by the formula in section 279R16; and
(5)  E is:
(a)  if the particular period includes the last day of February in a calendar year, the total of all amounts, if any, each of which is determined by the formula in section 279R17;
(b)  in any other case, zero.
O.C. 1470-2002, s. 7.
279R13. The formula referred to in paragraph 1 of the second paragraph of section 279R12 is
A.1 - A.2.
For the purposes of this formula,
(1)  A.1 is the total of all amounts each of which is, as the case may be:
(a)  an amount of tax, other than tax that is deemed under section 256 or 257 of the Act to have been paid or that is calculated on a reimbursement, that became payable during the period, or that was paid during this period without having become payable, by the authority in respect of property or a service, other than a casino operating service or a prize in kind, that was acquired or brought into Québec by the authority;
(b)  twice the amount determined under section 279R27 for the period as the imputed tax payable by the authority in respect of expenses incurred by the Interprovincial Lottery Corporation;
(c)  an amount of tax that the authority is deemed to have collected during the period under section 259 of the Act;
(c.1)  an amount, other than an amount described in subparagraph ii of subparagraph e, of tax in respect of a supply made by a person not resident in Canada who is deemed under section 23 of the Act to have been made outside Québec, that would have become payable by the authority during the period if the supply had been made in Québec by a registrant;
(d)  the total of all amounts each of which is determined by the formula in the fourth paragraph;
(e)  twice the value of all amounts each of which is, as the case may be:
i.  an amount that, but for sections 75.1 and 334 of the Act, would have become payable by the authority during the period as tax under section 16 of the Act in respect of a supply made to the authority;
ii.  an amount that would have become payable by the authority during the period as tax under any of sections 17, 18 or 18.0.1 of the Act if the authority’s gaming activities were not commercial activities;
iii.  an amount determined under the sixth paragraph;
iv.  an amount that would have become payable by the authority during the period as tax under section 16 of the Act in respect of an exempt supply of an immovable made to the authority by way of lease by a wholly-owned subsidiary of the authority that had acquired the immovable for consideration equal to fair market value, if the supply had been a taxable supply and if the amount of consideration for the supply that had become due in the period or was paid in the period without having become due were equal to the greater of the period cost of the supply for the period and the total of any amounts of consideration for the supply, as otherwise determined for the purposes of Title I of the Act, that became due in the period or were paid in the period without having become due; or
v.  an amount determined under the seventh paragraph; and
(2)  A.2 is the total of all amounts each of which is determined by the formula
A.5 × A.6.
For the purposes of this formula,
(1)  A.5 is, as the case may be:
(a)  an input tax refund of the authority for the period that is in respect of an amount included under subparagraph a of paragraph 1 of the second paragraph for that period; or
(b)  twice the value of an imputed input tax refund of the authority for the period that is in respect of an amount included under any of subparagraphs i to iii of subparagraph e of paragraph 1 of the second paragraph for that period; and
(2)  A.6 is the extent, expressed as a percentage, to which the authority is, subject to sections 279R19 to 279R25, entitled to include the input tax refund or imputed input tax refund, as the case may be, in determining the total referred to in paragraph 2 of the second paragraph for the period.
The formula referred to in subparagraph d of paragraph 1 of the second paragraph is
A.3 x A.4.
For the purposes of this formula,
(1)  A.3 is a reimbursement, other than a non-gaming reimbursement, that became payable during the period, or that was paid during that period without having become payable, by the authority to a distributor of the authority, other than:
(a)  a non-taxable reimbursement;
(b)  a reimbursement of the cost to the distributor of a right to play or participate in a game of chance given away free of charge by the distributor;
(c)  a reimbursement of salaries, wages or other remuneration paid or payable by the distributor to an employee of the distributor to the extent that that remuneration is a cost to the distributor of supplying a casino operating service to the authority; or
(d)  a reimbursement of an expense incurred by the distributor in the course of supplying a service referred to in subparagraph c of paragraph 1 of section 350.11 of the Act; and
(2)  A.4 is the tax rate set out in the first paragraph of section 16 of the Act.
The amount referred to in subparagraph iii of subparagraph e of paragraph 1 of the second paragraph is equal to the amount by which the amount described in paragraph 1 exceeds the amount described in paragraph 2:
(1)  the total of all amounts each of which is tax that would have become payable by the authority during the period under section 16 of the Act in respect of a supply, other than a supply referred to in subparagraph iv or v of subparagraph e of paragraph 1 of the second paragraph, made to the authority that is a taxable supply of property or a service made at less than fair market value, or an exempt supply by way of lease of corporeal movable property or an immovable, if the supply had been a taxable supply made for consideration equal to fair market value;
(2)  the total amount of tax under section 16 of the Act that became payable by the authority during the period in respect of the supplies described in paragraph 1.
The amount referred to in subparagraph v of subparagraph e of paragraph 1 of the second paragraph is equal to the amount by which the amount described in paragraph 1 exceeds the amount described in paragraph 2:
(1)  the amount of tax that would have become payable by the authority during the period under section 16 of the Act in respect of a taxable supply of property made to the authority by way of lease by a wholly-owned subsidiary of the authority that had acquired the property for consideration equal to fair market value, if the consideration for the supply, equal to the period cost of the supply for the period, became due in the period and if that were the only consideration for the supply that became due in the period or was paid in the period without having become due;
(2)  the total amount of tax under section 16 of the Act that became payable by the authority during the period in respect of the supply.
O.C. 1470-2002, s. 7; O.C. 701-2013, s. 13.
279R14. The formula referred to in paragraph 2 of the second paragraph of section 279R12 is
B.1 - (B.2 + B.3).
For the purposes of this formula,
(1)  B.1 is the consideration for the casino operating service determined under Title I of the Act without reference to section 350.11 of the Act;
(2)  B.2 is the total of all amounts each of which is determined by the formula
B.4 × B.5.
For the purposes of this formula,
(1)  B.4 is an amount of salaries, wages or other remuneration, other than an amount described in paragraph 1 of the fourth paragraph, paid or payable by the distributor, or by a person — in this paragraph and in paragraph 1 of the fourth paragraph referred to as the “distributor’s subsidiary” — that is a wholly-owned subsidiary of the distributor, to an employee of the distributor or of the distributor’s subsidiary;
(2)  B.5 is the extent, expressed as a percentage, to which the amount of salaries, wages or other remuneration is
(a)  a cost to the distributor of supplying the casino operating service to the authority; or
(b)  a cost to the authority of the management, administration and carrying on of the day-to-day operations of the authority’s gaming activities that are connected with a casino of the authority; and
(3)  B.3 is the total of all amounts each of which is determined by the formula
B.6 × B.7.
For the purposes of this formula,
(1)  B.6 is a particular amount that is paid by, or is in respect of a supply of property or a service made by, the distributor or the distributor’s subsidiary to an employee of the distributor or of the distributor’s subsidiary or to a person related to such an employee, and that the employee is required under any of sections 37, 41, 41.1.1 and 41.1.2 of the Taxation Act (chapter I-3) to include in computing the employee’s income for a taxation year of the employee; and
(2)  B.7 is the extent, expressed as a percentage, to which the particular amount is
(a)  a cost to the distributor of supplying the casino operating service to the authority; or
(b)  a cost to the authority of the management, administration and carrying on of the day-to-day operations of the authority’s gaming activities that are connected with a casino of the authority.
O.C. 1470-2002, s. 7; O.C. 701-2013, s. 14.
279R15. The formula referred to in paragraph 3 of the second paragraph of section 279R12 is
C.1 × C.2.
For the purposes of this formula,
(1)  C.1 is the total of all amounts each of which is an amount that, but for section 350.11 of the Act, would be consideration for a supply, other than a supply of a casino operating service, made by a distributor of the authority to the authority or would be a reimbursement paid or payable by the authority to a distributor of the authority, other than a reimbursement that is a non-gaming reimbursement, a non-taxable reimbursement or a reimbursement of the cost to the distributor of a right to play or participate in a game of chance given away free of charge by the distributor or a reimbursement of salaries, wages or other remuneration paid or payable by the distributor to an employee of the distributor to the extent that that remuneration is a cost to the distributor of supplying a casino operating service to the authority, where
(a)  if the amount represents a commission in respect of the sale, by the distributor on behalf of the authority, of a right to play or participate in a game of chance, other than an instant win game, it became ascertainable in the period whether a prize or winnings were payable in respect of the right; and
(b)  in any other case, the amount became due to the distributor during the period or was paid to the distributor during the period without having become due; and
(2)  C.2 is the tax rate set out in the first paragraph of section 16 of the Act.
O.C. 1470-2002, s. 7; O.C. 701-2013, s. 15.
279R16. The formula referred to in paragraph 4 of the second paragraph of section 279R12 is
(D.1 - D.2) × D.3.
For the purposes of this formula,
(1)  D.1 is the amount by which the amount described in subparagraph a exceeds the amount described in subparagraph b:
(a)  the total face value of all rights of the authority evidenced by tickets, cards or other printed devices that were acquired by the distributor from the authority for the purpose of supply on the distributor’s own behalf otherwise than as prizes in kind and in the case of instant win tickets, the consideration for the supplies of which by the authority to the distributor became due during the period or was paid during the period without having become due, or in any other case, in respect of which it became ascertainable in the period whether amounts were payable as prizes or winnings;
(b)  the total amount paid or payable for the supplies referred to in subparagraph a made by the authority to the distributor; and
(2)  D.2 is the amount by which the amount described in subparagraph a exceeds the amount described in subparagraph b:
(a)  the total face value of all rights of the authority evidenced by tickets, cards or other printed devices that were supplied to the distributor by the authority, the face value of which is included in determining the value under subparagraph a of paragraph 1 for the period or a preceding reporting period of the authority and that are returned by the distributor to the authority during the period;
(b)  the total amount paid or payable for the supplies referred to in subparagraph a made by the authority to the distributor;
(3)  D.3 is the tax rate set out in the first paragraph of section 16 of the Act.
O.C. 1470-2002, s. 7; O.C. 701-2013, s. 16.
279R17. The formula referred to in subparagraph a of paragraph 5 of the second paragraph of section 279R12 is
E.1 × (100% - E.2) × E.3.
For the purposes of this formula,
(1)  E.1 is an amount, in this paragraph referred to as the “benefit amount”,
(a)  that:
i.  was paid by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; or
ii.  is in respect of a supply of property or a service, other than property or a service in respect of which the authority was not entitled to claim an input tax refund because of section 203 or 206.1 of the Act, made by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; and
(b)  that the individual is required under any of sections 37, 41, 41.1.1 or 41.1.2 of the Taxation Act (chapter I-3) to include in computing the individual’s income for that previous calendar year;
(2)  E.2 is the extent, expressed as a percentage, to which the benefit amount is a cost to the authority of making non-gaming supplies other than the supply referred to in subparagraph ii of subparagraph a of paragraph 1; and
(3)  E.3 is:
(a)  where the benefit amount is required under section 41.1.1 or 41.1.2 of the Taxation Act to be included in computing the individual’s income, the percentage referred to in section 290R1;
(b)  where the benefit amount is required under section 37 or 41 of the Taxation Act to be included in computing the individual’s income, the tax fraction.
O.C. 1470-2002, s. 7; O.C. 701-2013, s. 17.
279R18. The gaming authority’s net tax attributable to non-gaming activities for a reporting period of the authority is the positive or negative amount determined by the formula
A - B.
For the purposes of this formula,
(1)  A is the total of all amounts each of which is, as the case may be:
(a)  an amount that became collectible by the authority during the period, or that was collected by the authority during the period without having become collectible, on account of tax under section 16 of the Act in respect of a non-gaming supply made by the authority; or
(b)  an amount that is required under any of sections 444 to 457.1.2 of the Act to be added in determining the authority’s net tax for the period; and
(2)  B is the total of:
(a)  all amounts each of which is any of the following amounts claimed in the return filed under Chapter VIII of the Act by the authority for the period:
i.  an input tax refund, other than an input tax refund referred to in subparagraph b, for the period or a preceding reporting period of the authority; or
ii.  an amount in respect of a non-gaming supply that may be deducted under any of sections 444 to 450, 455 or 455.1 of the Act in determining the authority’s net tax for the period ;
(b)  twice the value of all amounts each of which is any of the following amounts claimed in the return filed under Chapter VIII of the Act by the authority for the period:
i.  an input tax refund of the authority for the period or a preceding reporting period of the authority in respect of tax deemed under section 256 or 257 of the Act to have been paid by the authority; or
ii.  an input tax refund of the authority for the period or a preceding reporting period of the authority determined under section 233 of the Act;
(c)  all amounts each of which is determined by the formula
B.1 × (100% - B.2).
For the purposes of this formula,
(1)  B.1 is an amount of:
(a)  a reduction, refund or credit of tax for which a credit note is received, or a debit note is issued, in the period by the authority in circumstances described in section 449 of the Act; or
(b)  a rebate received in the period by the authority on account of tax in the circumstances described in section 350.6 of the Act; and
(2)  B.2 is the extent, expressed as a percentage, to which the authority was entitled to claim an input tax refund in respect of that tax in determining the authority’s net tax for any reporting period.
O.C. 1470-2002, s. 7.
279R19. An input tax refund, other than an input tax refund determined under section 233 of the Act, or an imputed input tax refund, in respect of property or a service shall not be included in determining the total referred to in paragraph 2 of the second paragraph of section 279R13, or a total referred to in paragraph 2 of the second paragraph of section 279R18, to the extent that the property or service, as the case may be:
(1)  was acquired or brought into Québec by the authority for consumption or use in gaming activities of the authority, in improving capital property used in gaming activities of the authority, in making promotional supplies or in making supplies of financial services that relate to gaming activities of the authority;
(2)  was acquired or brought into Québec by the authority for the purpose of making a promotional supply;
(3)  is corporeal movable property that was acquired or brought into Québec by the authority for use as an ingredient in preparing food or beverages the supply of which by the authority is a promotional supply;
(4)  is corporeal movable property that was acquired or brought into Québec by the authority for the purpose of being incorporated into or forming a constituent or component part of, or being consumed or expended directly in the process of manufacturing, corporeal movable property, other than food or beverages, that the authority manufactures or engages another person to manufacture for the purpose of making a supply of the property that is a promotional supply; or
(5)  is a service that is the manufacturing for the authority of corporeal movable property, other than food or beverages, and that the authority acquires for the purpose of making a supply of the property that is a promotional supply.
O.C. 1470-2002, s. 7; O.C. 701-2013, s. 18.
279R20. For the purposes of sections 233 to 234.1 and of Subdivision 5 of Division II of Chapter V of the Act in determining the net tax of the gaming authority, the following rules apply:
(1)  sections 43 to 46, 234 and 240 to 244 of the Act do not apply to the authority;
(2)  section 233 of the Act applies, with such modifications as the circumstances require, to all property, other than a passenger vehicle, acquired or brought into Québec by the authority for use as capital property of the authority as if the authority were not a public sector body and, in the case of movable property, the property acquired or brought into Québec by the authority for that use were an immovable;
(3)  sections 256 to 259 of the Act apply, with such modifications as the circumstances require, to movable property acquired or brought into Québec by the authority for use as capital property of the authority, and to improvements to movable property that is capital property of the authority, as if the movable property were an immovable and the references in those sections to “acquired” were references to “acquired or brought into Québec”;
(4)  where the authority acquires or brings into Québec property for use as capital property of the authority in commercial activities of the authority, the authority is deemed to have acquired or brought into Québec the property for use in the authority’s commercial activities only to the extent to which the property was acquired or brought into Québec for use in the authority’s non-gaming activities; and
(5)  where the authority uses property as capital property of the authority in commercial activities of the authority, that use is deemed to be use in the authority’s commercial activities only to the extent to which the property is used in the authority’s non-gaming activities.
O.C. 1470-2002, s. 7.
279R21. An amount shall not be included in determining the total referred to in paragraph 1 of the second paragraph of sections 279R6 and 279R18 for a reporting period of the gaming authority to the extent that that amount was included in that total for a preceding reporting period of the authority.
O.C. 1470-2002, s. 7.
279R22. An amount shall not be included in determining the total referred to in paragraph 2 of the second paragraph of section 279R18 for a particular reporting period of the gaming authority to the extent that that amount was claimed or included in that total in determining the net tax for a preceding reporting period of the authority unless
(1)  the authority was not entitled to claim the amount in determining the net tax for that preceding period only because the authority did not satisfy the requirements of section 201 of the Act in respect of the amount before the return for that preceding period was filed; and
(2)  where the authority is claiming the amount in a return for the particular reporting period and the Minister has not disallowed the amount as an input tax refund in assessing the fees, interest and penalties of the authority under the Act for that preceding reporting period:
(a)  the authority reports in writing to the Minister, on or before the time the return for the particular reporting period is filed, that the authority made an error in claiming that amount in determining the net tax of the authority for that preceding period; and
(b)  where the authority does not report the error to the Minister at least 3 months before the expiration of the time limited by the second paragraph of section 25 of the Tax Administration Act (chapter A-6.002) for assessing the fees, interest and penalties of the authority for that preceding period, the authority pays, on or before the day the return for the particular reporting period is filed, that amount and any interest and penality payable to the Minister.
O.C. 1470-2002, s. 7.
279R23. An amount shall not be included in determining the total referred to in paragraph 2 of the second paragraph of section 279R18 for a reporting period of the gaming authority to the extent that, before the end of the period, the amount was refunded to the authority under the Act or under any other Act of the Legislature of Québec or was remitted to the authority under the Tax Administration Act (chapter A-6.002).
O.C. 1470-2002, s. 7.
279R24. Sections 444 to 457.1.2 of the Act do not apply for the purpose of determining the net tax of the gaming authority except as otherwise provided in any of sections 279R2 to 279R29.
O.C. 1470-2002, s. 7.
279R25. The methods used by a person in a fiscal year to determine the extent to which a property or a service is acquired or brought into Québec by the person for consumption or use in particular activities or for particular purposes, and the extent to which the consumption or use by the person of a property or a service is made in particular activities or for particular purposes, shall be fair and reasonable and shall be used consistently by the person throughout the fiscal year.
For the purposes this section, the fiscal year of a person is that person’s fiscal year within the meaning of section 458.1 of the Act.
O.C. 1470-2002, s. 7.
279R26. Where a proceed from a game of chance conducted by the Interprovincial Lottery Corporation, in this section referred to as the “Corporation”, is distributed in whole or in part to the gaming authority, the following rules apply for the purposes of sections 279R2 to 279R29 in determining the net tax of the authority:
(1)  the rights to play or participate in that game to which the authority’s share of the proceeds is attributable are deemed to be rights of the authority and not of the Corporation; and
(2)  in relation to the particular rights:
(a)  the game is deemed to be conducted by the authority and not the Corporation;
(b)  the bets related to a right to play or to participate in a game of chance are deemed to be made with and accepted by the authority and not the Corporation; and
(c)  the liability for the payment of any related prizes or winnings is deemed to be that of the authority and not the Corporation.
O.C. 1470-2002, s. 7.
279R27. Where the Interprovincial Lottery Corporation, in this section referred to as the “Corporation”, incurs expenses in conducting a game of chance and those expenses are not charged to the gaming authority as consideration for a taxable supply but are charged at any time to the authority otherwise than as consideration for a supply or are taken into account in determining the amount of proceeds from the game that are paid, at any time, to the authority, the imputed tax payable by the authority in respect of those expenses for the reporting period of the authority that includes that time is, for the purposes of subparagraph b of paragraph 1 of the second paragraph of section 279R13, the amount determined by the formula
A × (B - C).
For the purposes of this formula,
(1)  A is the tax rate set out in the first paragraph of section 16 of the Act;
(2)  B is the amount of those expenses; and
(3)  C is the total determined in respect of the authority for that reporting period in accordance with element C of the formula described in section 13 of the Games of Chance (GST/HST) Regulations (SOR/98-440).
O.C. 1470-2002, s. 7; O.C. 701-2013, s. 19.
279R27.1. If the gaming authority – in this section referred to as the “reporting authority” – is the distributor of another provincial gaming authority in relation to a game of chance conducted by or on behalf of the other authority, the following rules apply:
(1)  in applying sections 279R12 to 279R25 and Title I of the Act in determining the imputed tax payable on gaming expenses and the input tax credits of the reporting authority, any amount paid or payable by the reporting authority on behalf of the other authority in respect of the acquisition, or bringing into Québec, of property or a service for consumption, use or supply in relation to the conduct of the game is to be taken into account as if
(a)  the game were conducted by the reporting authority as part of the gaming activities of the reporting authority and not of the other authority;
(b)  the property or service were acquired, or brought into Québec, and the amount were paid or payable by the reporting authority on its own account and not by the other authority;
(c)  the rights to play or participate in the game were rights of the reporting authority and not of the other authority; and
(d)  persons, other than the reporting authority, acting as distributors of the other authority in relation to the game were distributors of the reporting authority, and not of the other authority, in relation to the game;
(2)  no amount that would, but for section 350.11 of the Act, be consideration for a supply by the reporting authority to the other authority in relation to the game is to be included in the total referred to in paragraph 1 of the second paragraph of section 279R15; and
(3)  no amount of a reimbursement paid or payable by the other authority to the reporting authority in respect of an expense incurred or to be incurred by the reporting authority that is attributable to the game is to be included in the total referred to in paragraph 1 of the fifth paragraph of section 279R13 or in paragraph 1 of the second paragraph of section 279R15.
O.C. 701-2013, s. 20.
279R28. The net tax for a reporting period of a corporation that is a subsidiary wholly-owned corporation of the gaming authority and that supplies to the authority, by way of lease, licence or similar arrangement, an immovable acquired by the authority for use as the authority’s head office is the amount that would be the corporation’s net tax for the period determined under sections 428 to 432 of the Act if the amount collectible by it as or on account of tax under section 16 of the Act in respect of each such supply of that immovable to the authority were the amount determined in accordance with section 279R29.
O.C. 1470-2002, s. 7.
279R29. Where a corporation that is a subsidiary wholly-owned corporation of the gaming authority makes a supply to the authority by way of lease, licence or similar arrangement, other than a supply to which sections 327.10 to 335 of the Act apply, of an immovable that the authority acquires for use as the authority’s head office, the tax payable in respect of the supply is deemed, for the purposes of sections 279R2 to 279R29 and for the purposes of Title I of the Act in determining the net tax of the corporation, to be the tax that would be payable in respect of the supply if the value of the consideration for the supply were the amount determined by the formula
A - B.
For the purposes of this formula,
(1)  A is the value of the consideration for the supply determined without reference to this section ; and
(2)  B is the total of all amounts each of which is determined by the formula
B.1 × B.2 × B.3.
For the purposes of this formula,
(1)  B.1 is an amount that is property tax payable by the corporation in respect of the property or consideration paid or payable by the corporation for a zero-rated supply, or an exempt supply of movable property or a service, other than a supply that would be deemed under section 350.11 of the Act not to be a supply if it were made to the authority instead of the corporation ;
(2)  B.2 is the extent, expressed as a percentage, to which the amount referred to in paragraph 1 is a cost to the corporation of making the supply of the immovable to the authority ; and
(3)  B.3 is the extent, expressed as a percentage, to which the authority acquires the supply of the immovable for use as the authority’s head office.
O.C. 1470-2002, s. 7; O.C. 1105-2014, s. 3.
287.3R1. For the purposes of section 287.3 of the Act, a person who makes a taxable supply of road vehicles in Québec by way of sale or lease and who, to that end, is the holder of a registration certificate issued by the Minister under the Act is a prescribed registrant.
O.C. 1470-2002, s. 8.
287.3R2. For the purposes of section 287.3 of the Act, the prescribed value is:
(1)  where the registrant acquired the motor vehicle by a supply made in Québec, the value of the consideration for the supply;
(2)  where the registrant acquired, at a particular time, the motor vehicle by a supply made outside Québec, the value that would have been the value of the consideration for the supply if the supply had been made in Québec at the particular time.
O.C. 1470-2002, s. 8.
CHANGE IN THE USE OF A ROAD VEHICLE
O.C. 1108-95, s. 5.
288.2R1. (Revoked).
O.C. 1108-95, s. 5; O.C. 1635-96, s. 13.
288.2R2. (Revoked).
O.C. 1108-95, s. 5; O.C. 1635-96, s. 13.
BENEFIT AMOUNT
O.C. 1451-2000, s. 4.
290R1. For the purposes of subparagraph b of subparagraph 2 of the first paragraph of section 290 of the Act, the prescribed percentage of the total consideration is 6%.
O.C. 1451-2000, s. 4; O.C. 134-2009, s. 2; O.C. 1303-2009, s. 1; O.C. 1176-2010, s. 1; O.C. 390-2012, s. 12.
SPECIFIED CORPOREAL MOVABLE PROPERTY
O.C. 1451-2000, s. 4.
300.2R1. For the purposes of section 300.2 of the Act, the prescribed amount in respect of specified corporeal movable property is
(1)  where the property is a drawing, a print, an etching, a sculpture, a painting or other similar work of art, $2,000;
(2)  where the property is jewellery, $2,000;
(3)  where the property is a rare folio, a rare book, or a rare manuscript, $2,000;
(4)  where the property is a stamp, the face value of the stamp; and
(5)  where the property is a coin, zero.
O.C. 1451-2000, s. 4; O.C. 701-2013, s. 21.
301.1R1. For the purposes of section 301.1 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.
O.C. 1451-2000, s. 4.
301.3R1. For the purposes of section 301.3 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.
O.C. 1451-2000, s. 4.
323.3R1. For the purposes of section 323.3 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.
O.C. 1451-2000, s. 4.
324.1R1. For the purposes of section 324.1 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.
O.C. 1451-2000, s. 4.
324.3R1. For the purposes of section 324.3 of the Act, the prescribed amount in respect of specified corporeal movable property is the amount prescribed by section 300.2R1 in respect of the property.
O.C. 1451-2000, s. 4.
CLOSELY RELATED CORPORATION
332R1. For the purposes of section 332R2, the expression “specified share” means an issued and outstanding share of the capital stock of a corporation having full voting rights under all circumstances. (action déterminée)
O.C. 1607-92, s. 332R1.
332R2. For the purposes of section 332 of the Act, any other corporation is a prescribed corporation in relation to a particular corporation, as the case may be:
(1)  where each of the specified shares of the other corporation representing not less than 50% of the total value and number of all specified shares of the other corporation is owned by a corporation referred to in subparagraph a or b, and each of the specified shares of the other corporation representing not less than 90% of the total value and number of all specified shares of the other corporation
(a)  is owned by the particular corporation;
(b)  is owned by a corporation that is closely related to the particular corporation by reason of subparagraph 1 of the first paragraph of section 332 of the Act;
(c)  is owned by:
i.  an employee of the other corporation, of a corporation that is closely related to the other corporation by reason of subparagraph 1 of the first paragraph of section 332 of the Act or of a corporation referred to in subparagraph a or b, or
ii.  a corporation, not less than 90% of the total value and number of all specified shares of which are owned by employees referred to in subparagraph i; or
(d)  cannot be traded on a stock exchange and is held in trust for the benefit of the other corporation or of an employee referred to in subparagraph i of subparagraph c and the beneficial ownership of which by the employee arose in respect of the employment of the employee; or
(2)  where the specified shares of the other corporation representing not less than 90% of the total value and number of all specified shares of the other corporation are owned by
(a)  the particular corporation;
(b)  a corporation that is closely related to the particular corporation by reason of subparagraph 1 of the first paragraph of section 332 of the Act; or
(c)  a corporation that is a prescribed corporation in relation to the particular corporation by reason of subparagraph 1.
For the purposes of subparagraph c of subparagraph 1 of the first paragraph, the specified shares of the corporation referred to in subparagraph ii of that subparagraph c, or of the other corporation, as the case may be, that are owned by employees referred to in that subparagraph c are shares that cannot be traded on a stock exchange and the ownership of which by the employees arose in respect of their employment.
O.C. 1607-92, s. 332R2; O.C. 1635-96, s. 14; O.C. 1466-98, s. 3; O.C. 229-2014, s. 9.
JOINT VENTURE
346R1. For the purposes of section 346 of the Act, the following activities are prescribed activities:
(1)  the construction of an immovable, including feasibility studies, design work, development activities and the tendering of bids undertaken in furtherance of a joint venture for the construction of an immovable;
(2)  subject to section 346R2, the exercise of the rights or privileges or the performance of the duties or obligations related to ownership of an interest in an immovable, including related construction or development activities, the purpose of which is to derive revenue from such ownership by way of sale, lease, licence or a similar arrangement;
(3)  the marketing by the operator of a joint venture, under any agreement between the operator and a co-venturer, of all or part of the co-venturer’s share of the output of the joint venture, provided that the output arises from an activity conducted under the agreement referred to in section 346 of the Act;
(4)  the transportation of natural gas liquids by means of a pipeline that operates as a common carrier of natural gas liquids;
(5)  the operation of a facility that is used to generate electricity;
(6)  the operation of a transmission line that is used to transmit electrical power;
(7)  the processing of output – in this paragraph referred to as the “refinement” – that arises from the exploration or exploitation of a timber resource, including any jointly conducted exploration or exploitation activity of which the output is processed under the agreement referred to in section 346 of the Act in respect of the refinement and the marketing of the processed or unprocessed output that arises from that activity;
(8)  the production of a fertilizer and its marketing;
(9)  the disposal of waste, including the collection and transportation of waste that is in furtherance of that disposal;
(10)  the exercise of rights or privileges, or the performance of obligations, of ownership of an interest in an animal for the purposes of deriving revenue from prize-winning, stud service fees or sale;
(11)  the maintenance of a road, other than maintenance that is an exempt supply;
(12)  the operation and maintenance of the North Warning System;
(13)  the operation of a farming business within the meaning of the Taxation Act (chapter I-3);
(14)  the production of liquid methanol from natural gas;
(15)  the generation and recording of seismic data; and
(16)  the operation of a lumber, plywood, shake and shingle, pulp, paper or similar wood processing facility.
O.C. 1607-92, s. 346R1; O.C. 701-2013, s. 22.
346R2. Paragraph 2 of section 346R1 does not apply to an activity undertaken in furtherance of a joint venture pertaining to an immovable other than a residential complex where the following conditions are fulfilled:
(1)  a person that is a participant in the joint venture or is related to or associated with such a person uses all or a part of the immovable otherwise than exclusively in the course of a commercial activity;
(2)  the person referred to in paragraph 1 is not the recipient of a taxable supply of a right that entitles him to so use the immovable, to occupy it or to possess it, or if he is the recipient of such a supply, he does not pay tax in respect of that supply or he pays that tax calculated on consideration that is less than the fair market value of the use, occupation or possession of the immovable.
O.C. 1607-92, s. 346R2.
PRESCRIBED MANDATARIES
O.C. 1463-2001, s. 20.
346.1R1. For the purposes of section 346.1 of the Act, the mandataries of the Gouvernement du Québec, except the entities listed in Schedule III and government departments, are prescribed mandataries.
O.C. 1463-2001, s. 20; O.C. 1105-2014, s. 4.
RESTAURANT SERVICES
O.C. 642-2010, s. 1.
350.51R1. For the purposes of sections 350.51R3 to 350.51R9,
“goods and services tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
“tax paid or payable” means the tax that has become payable or, if it has not become payable, has been paid.
O.C. 642-2010, s. 1.
350.51R2. For the purposes of section 350.51 of the Act in respect of an operator of an establishment providing restaurant services that is not a registrant, sections 350.51R3 and 350.51R4 list the information that is the prescribed information contained on the invoice.
For the purposes of section 350.51 of the Act in respect of an operator of an establishment providing restaurant services that is a registrant, sections 350.51R5 to 350.51R7 list the information that is the prescribed information contained on the invoice.
O.C. 642-2010, s. 1.
350.51R3. Where the operator of an establishment providing restaurant services is not a registrant, the following is the prescribed information:
(1)  the name of the establishment providing restaurant services as declared to the enterprise registrar or, if no name has been so declared, the name under which the establishment carries on business;
(2)  the address of the establishment providing restaurant services;
(3)  the date on which the invoice was prepared;
(4)  a unique invoice identification number;
(5)  a sufficiently detailed description of each food and each beverage supplied;
(6)  the amount paid or payable by the recipient in respect of each food or beverage referred to in paragraph 5 or, if the food or beverage is provided free of charge, mention to that effect; and
(7)  the total amount paid or payable for the supply.
O.C. 642-2010, s. 1.
350.51R4. For the purposes of paragraph 5 of section 350.51R3, mention of a buffet or a salad bar or a similar mention is a sufficiently detailed description if food, a beverage or a combination of food and beverages is made available at a table by the operator of an establishment providing restaurant services for self-service by the recipient.
Mention of a fixed-price menu or a menu of the day or another general mention is also a sufficiently detailed description if it clearly refers to a food, a beverage or combination of food and beverages specified in a menu or other similar document, kept by the operator, that states the price payable on a specific date.
O.C. 642-2010, s. 1.
350.51R5. Where the operator of an establishment providing restaurant services is a registrant, the prescribed information that the invoice must contain is the following, other than for the case described in section 350.51R7:
(1)  the information required under paragraphs 5 and 6 of section  350.51R3;
(2)  the date, hour and minute of issue of the invoice;
(3)  a number identifying the invoice and meeting the conditions set out in section 350.51R6;
(4)  the value of the consideration paid or payable in respect of the supply;
(5)  the registration number assigned to the operator pursuant to subsection 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);
(6)  the registration number assigned to the operator pursuant to section 415 of the Act;
(7)  a row of 42 equal signs (=) immediately preceding the information required under paragraphs 8 to 19;
(8)  the total of the goods and services tax paid or payable for the supply;
(9)  the total of the tax paid or payable for the supply;
(10)  the total amount for the supply that consists of the tax paid or payable, the goods and services tax paid or payable and the value of the consideration paid or payable in respect of the supply;
(11)  mention that the document is an original invoice, a reprinted invoice, a revised invoice, a credit note or that the operator has received payment, as the case may be;
(12)  for a revised invoice, mention of the number of invoices already produced that the revised invoice replaces;
(13)  a two-dimensional PDF417 barcode;
(14)  the date, hour, minute and second of the invoice printing;
(15)  the number of the device referred to in section 350.52 of the Act assigned by the Minister to the operator at the time the device is activated;
(16)  a sequential number, based on one or more series, identifying the invoice and linked by a dash to the information required under paragraph 15;
(17)  the information required under paragraphs 1 and 2 of section 350.51R3;
(18)  a row of 4 to 42 special characters; and
(19)  a row of 42 equal signs (=) immediately following the information required under paragraphs 7 to 18.
The information required under subparagraphs 7 to 19 of the first paragraph are generated in that order by the device referred to in section 350.52 of the Act.
However, for the period, if applicable, preceding the date on which sections 350.52 to 350.55 of the Act respecting the Québec sales tax (chapter T-0.1) take effect in respect of an operator of an establishment providing restaurant services, that is a registrant, or of an establishment of such an operator, as the case may be, section 350.51R5 of the Regulation is to be read as follows:
350.51R5. Where the operator of an establishment providing restaurant services is a registrant, the prescribed information that the invoice must contain is the following:
(1) the information required under paragraphs 1 to 6 of section 350.51R3;
(2) the partial total of the value of the consideration paid or payable in respect of the supply that is not the goods and services tax paid or payable for the supply;
(3) the registration number assigned to the operator pursuant to subsection 241(1) of the Excise Tax Act (R.S.C. 1985, c. E-15);
(4) the registration number assigned to the operator pursuant to section 415 of the Act;
(5) the total of the goods and services tax paid or payable for the supply;
(6) the total of the tax paid or payable for the supply; and
(7) the total amount for the supply that is both the tax paid or payable and the value of the consideration paid or payable in respect of the supply.”.
O.C. 642-2010, ss. 1 and 3; O.C. 701-2013, s. 23.
350.51R6. The number referred to in subparagraph 3 of the first paragraph of section 350.51R5 must meet the following conditions:
(1)  it must be solely composed of American Standard Code for Information Interchange (ASCII) characters;
(2)  it must be composed of 1 to 10 characters;
(3)  the characters must not be an ASCII code number from 0 to 31 (control characters), 34 (right quotation mark), 38 (ampersand), 60 (less-than) or 127 (control character);
(4)  the first and last characters cannot be ASCII code number 32 (space); and
(5)  at least one of the characters must be an ASCII code number from 48 to 57, 65 to 90 or 97 to 122 (alphanumerical characters).
O.C. 642-2010, s. 1.
This section comes into force on 1 November 2011 or on the earliest of the dates set in accordance with paragraphs a to c enacted by section 5 of Order in Council 642-2010 dated 7 July 2010, in respect of each operator of an establishment providing restaurant services to which the paragraphs apply, if the date precedes 1 November 2011. (O.C. 642-2010, 2010 G.O. 2, 2246).
350.51R7. Where the operator of an establishment providing restaurant services is a registrant and makes a supply of meals to be consumed during an event by a group of persons pursuant to a written agreement relating to the supply, the prescribed information is the following:
(1)  the information required under subparagraphs 2, 3, 5 and 6 of the first paragraph of section 350.51R5;
(2)  a unique reference number entered on the written agreement by the operator;
(3)  the estimated value of the consideration payable in respect of the supply;
(4)  the date or dates of the group event;
(5)  the estimated maximum number of persons attending the event;
(6)  a row of 42 equal signs (=) immediately preceding the information required under paragraphs 7 to 12;
(7)  mention that the event is a group event;
(8)  a two-dimensional PDF417 barcode;
(9)  the information required under subparagraphs 14, 15 and 16 of the first paragraph of section 350.51R5;
(10)  the information required under paragraphs 1 and 2 of section 350.51R3;
(11)  the information required under subparagraph 18 of the first paragraph of section 350.51R5; and
(12)  a row of 42 equal signs (=) immediately following the information required under paragraphs 6 to 11.
The information required under subparagraphs 6 to 12 of the first paragraph are generated in that order by the device referred to in section 350.52 of the Act.
O.C. 642-2010, s. 1; O.C. 701-2013, s. 24; O.C. 586-2015, s. 4.
350.51R8. For the purposes of section 350.51 of the Act, section 350.51R9 lists the cases and prescribed conditions in respect of which an operator of an establishment providing restaurant services is not required to provide an invoice without delay after preparing it.
O.C. 642-2010, s. 1.
350.51R9. Where the operator of an establishment providing restaurant services makes a supply of meals to be consumed by a group of persons pursuant to a written agreement relating to the supply, the operator may, as soon as possible after the group event, provide an invoice insofar as it is provided to the recipient with another document requesting payment; the operator is to retain a copy of the invoice and other document with the written agreement.
O.C. 642-2010, s. 1.
350.52R1. For the purposes of the first paragraph of section 350.52 of the Act, a device listed in Schedule IV, containing all the software components furnished for that purpose by the Minister, and their updates, is a prescribed device.
For the purposes of section 350.52 of the Act and in the circumstances provided for in section 350.56 of the Act, a device referred to in Schedule IV needs not contain all the software components furnished for that purpose by the Minister, and their updates, to be a prescribed device.
O.C. 642-2010, s. 1.
350.52R2. For the purposes of the second paragraph of section 350.52 of the Act, section 350.52R3 lists the information that is the prescribed information concerning an operation relating to an invoice or the supply of a meal.
O.C. 642-2010, s. 1.
350.52R3. Other than for the case described in section 350.51R7, the prescribed information is the following:
(1)  the method or methods of payment used by the recipient to pay the invoice, such as cash, credit card, debit card, or any combination of such methods, or if applicable, mention of another means of payment;
(2)  when an order is processed and the registration and payment take place at the same time, mention that the operation is a counter order;
(3)  mention of the word “addition”, in the case of an invoice prepared before payment, with reference to an earlier invoice if it is related to that invoice, and mention of the words “reçu de fermeture” if payment has been received by the operator;
(4)  for a training activity involving a fictitious supply, mention to that effect and that a printed document, if any, must not be provided to the patron; and
(5)  mention of the date, hour, minute and second relating to information referred to in paragraphs 1 to 4.
O.C. 642-2010, s. 1.
350.53R1. For the purposes of the second paragraph of section 350.53 of the Act, sections 350.53R2 to 350.53R4 list the cases and prescribed conditions where a document may be provided to a recipient.
O.C. 642-2010, s. 1.
350.53R2. The original or a copy of the written agreement for the supply referred to in section 350.51R7, or any other document requesting payment of the consideration for the supply may be provided to the recipient.
O.C. 642-2010, s. 1.
350.53R3. A document may be provided to the recipient to allow the recipient to claim an input tax refund or an input tax credit if the invoice has already been provided to the recipient, as long as the other document only completes the invoice and contains a reference to it.
O.C. 642-2010, s. 1.
350.53R4. A document may be provided to the recipient if the invoice has already been provided to the recipient and the invoice was printed on a day other than the day on which the document is provided.
O.C. 642-2010, s. 1.
350.54R1. For the purposes of section 350.54 of the Act, in respect of a prescribed device and for a reporting period, the prescribed report is not required to be produced by the registrant if the device was not in use throughout the entire reporting period and the Minister was so notified in accordance with the second paragraph of section 350.56.1 of the Act.
O.C. 642-2010, s. 1; O.C. 586-2015, s. 12.
350.54R2. For the purposes of section 350.54 of the Act, the prescribed periods correspond to calendar months.
O.C. 642-2010, s. 1.
350.54R3. For the purposes of section 350.54 of the Act, the prescribed time for producing a report for a reporting period is on or before the last day of the month following the end of the reporting period.
O.C. 642-2010, s. 1.
350.55R1. For the purposes of section 350.55 of the Act, the prescribed manner for a registrant to notify the Minister that a new seal has been affixed is to notify, by telephone, an employee in the Service d’implantation et de suivi des modules d’enregistrement des ventes at the Direction principale de la recherche et de l’innovation within the Direction générale de l’innovation et de l’administration at the Agence du revenu du Québec.
O.C. 642-2010, s. 1; O.C. 390-2012, s. 13; O.C. 586-2015, s. 13.
350.56R1. (Revoked).
O.C. 642-2010, s. 1; O.C. 586-2015, s. 14.
350.56R2. (Revoked).
O.C. 642-2010, s. 1; O.C. 586-2015, s. 14.
350.56R3. (Revoked).
O.C. 642-2010, s. 1; O.C. 586-2015, s. 14.
350.56R4. (Revoked).
O.C. 642-2010, s. 1; O.C. 586-2015, s. 14.
350.56.1R1. For the purposes of section 350.56.1 of the Act, sections 350.56.1R2 to 350.56.1R4 determine the prescribed manner of notifying the Minister.
O.C. 586-2015, s. 15.
350.56.1R2. For a person, the prescribed manner of notifying the Minister is to use an electronic process provided for that purpose by Clic Revenu electronic services, when the person activates, deactivates, initializes, maintains or updates a device referred to in sections 350.52 and 350.52.1 of the Act or, in respect of such a device,
(1)  reactivates the device;
(2)  cancels or reinitializes the password used by an operator or a person;
(3)  updates a software component; or
(4)  updates the information required under paragraphs 1 and 2 of section 350.51R3, subparagraphs 5 and 6 of the first paragraph of section 350.51R5, paragraphs 1 and 2 of section 350.51.1R1 and subparagraphs 3 and 4 of the first paragraph of section 350.51.1R2.
O.C. 586-2015, s. 15.
350.56.1R3. For a registrant, the prescribed manner of notifying the Minister when a device referred to in sections 350.52 and 350.52.1 of the Act has been deactivated, reactivated or initialized is to notify, by telephone, an employee at the Centre d’assistance aux services à la clientèle at the Direction principale des relations avec la clientèle des particuliers within the Direction générale des particuliers at the Agence du revenu du Québec.
O.C. 586-2015, s. 15.
350.56.1R4. For the manufacturer of the device referred to in section 350.52 or 350.52.1 of the Act, the prescribed manner of notifying the Minister is to notify the Minister in the manner provided for in the written agreement entered into with the Minister, when the manufacturer has installed or affixed a seal on the device or has made a repair or carried out other work agreed on with the Minister.
O.C. 586-2015, s. 15.
USED SPECIFIED CORPOREAL MOVABLE PROPERTY
351R1. (Revoked).
O.C. 1607-92, s. 351R1; O.C. 1466-98, s. 4.
REBATE TO A PERSON RESIDENT IN CANADA OUTSIDE QUÉBEC
352R1. For the purposes of sections 352R2 and 352R3, the expression “vehicle” means a motor vehicle capable of travelling on a road and that is essentially adapted for the transport of persons or goods, other than a vehicle capable of travelling solely on rails or an electrically powered wheelchair.
This expression also includes a trailer, semi-trailer or fifth wheel. (véhicule automobile)
O.C. 1607-92, s. 352R1.
352R2. For the purposes of section 352 of the Act, the extent prescribed is:
(1)  in respect of the tax paid for the supply of corporeal movable property other than a vehicle, a rebate in an amount equal to the amount of tax paid or the amount paid of a tax of the same type imposed, in respect of that property, by the province to which the property has been taken, whichever is less;
(2)  in respect of the tax paid for the supply of a vehicle or corporeal movable property supplied for its repair or improvement, a rebate of that tax:
(a)  in a case where a sales tax or other tax of the same type has been imposed by another province on the use of the corporeal movable property supplied, provided that the person entitled to the rebate proves that he has paid the tax;
(b)  in a case where no sales tax or other tax of the same type has been imposed by another province on the use of the corporeal movable property supplied, provided that the person entitled to the rebate proves that the vehicle is registered in his jurisdiction;
(c)  in all cases where the vehicle has not been registered in Québec in the name of the person or was so registered for a period not exceeding 10 days under a temporary registration certificate.
O.C. 1607-92, s. 352R2.
352R3. For the purposes of section 352 of the Act, corporeal movable property, other than such property referred to in paragraph 2 of section 352R2, acquired for consideration of less than $500, disregarding the tax paid or payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15), is prescribed corporeal movable property.
O.C. 1607-92, s. 352R3; O.C. 1463-2001, s. 51.
353.0.4R1. For the purposes of paragraph 4 of section 353.0.4 of the Act, the following are prescribed circumstances:
(1)  the rebate is substantiated by a receipt that includes tax of at least $5 and the person is otherwise eligible for a rebate of that tax under section 353.0.3 of the Act; and
(2)  the total of all amounts, each of which is an amount of a rebate for which the person is otherwise eligible under section 353.0.3 of the Act and in respect of which the rebate application is made, is at least $25.
O.C. 390-2012, s. 14.
REBATE IN RESPECT OF SHORT-TERM ACCOMMODATION
354R1. (Revoked).
O.C. 1607-92, s. 354R1; O.C. 1635-96, s. 15.
355R1. (Revoked).
O.C. 1607-92, s. 355R1; O.C. 1635-96, s. 15.
355R2. (Revoked).
O.C. 1607-92, s. 355R2; O.C. 1635-96, s. 15.
355R3. (Revoked).
O.C. 1607-92, s. 355R3; O.C. 1635-96, s. 15.
355R4. (Revoked).
O.C. 1607-92, s. 355R4; O.C. 1635-96, s. 15.
355R5. (Revoked).
O.C. 1607-92, s. 355R5; O.C. 1635-96, s. 15.
355R6. (Revoked).
O.C. 1607-92, s. 355R6; O.C. 1635-96, s. 15.
355R7. (Revoked).
O.C. 1607-92, s. 355R7; O.C. 1635-96, s. 15.
355R8. (Revoked).
O.C. 1607-92, s. 355R8; O.C. 1635-96, s. 15.
355R9. (Revoked).
O.C. 1607-92, s. 355R9; O.C. 1635-96, s. 15.
TERMS AND CONDITIONS IN RESPECT OF AN APPLICATION FOR A REBATE
357R1. (Revoked).
O.C. 1607-92, s. 357R1; O.C. 1463-2001, s. 51; O.C. 1116-2007, s. 3.
PRESCRIBED HYBRID VEHICLES
O.C. 1116-2007, s. 4.
382.9R1. For the purposes of section 382.9 of the Act, the hybrid vehicles listed in Schedule II.0.1 are prescribed hybrid vehicles.
O.C. 1116-2007, s. 4.
PERCENTAGE OF GOVERNMENT FUNDING TO CERTAIN ORGANIZATIONS
383R1. For the purposes of this section and section 383R2, the expression:
“consideration”, in respect of a supply, includes all amounts credited to the recipient of the supply in respect of a trade-in, within the meaning of section 54.1 of the Act, accepted in full or partial consideration for the supply or, if the supplier and the recipient are not dealing with each other at arm’s length at the time the supply is made and the amount credited to the recipient in respect of the trade-in exceeds the fair market value of the trade-in at the time ownership of it is transferred to the supplier, that fair market value;
“fiscal year”, in respect of a person, means his fiscal year within the meaning of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) for the purposes of that Act;
“government funding” of a person means:
(1)  an amount of money, including a forgivable loan but not including any other loan or a refund, rebate or remission of, or credit in respect of, fees, duties or taxes imposed under any statute, that is readily ascertainable and is paid or payable to the person by a grantor:
(a)  for the purpose of financially assisting him in attaining his purposes and not as consideration for supplies made by him; or
(b)  as consideration for property or services that he makes available to other persons for their use or consumption, other than the grantor, individuals who are officers, employees, shareholders or members of the grantor, or persons related to the grantor or to such individuals, in a case where supplies of the property or services made by the person to such other persons are exempt supplies; and
(2)  an amount of money paid or payable to the person by an intermediary organization that received the amount from a grantor, or by another organization that received the amount from an intermediary organization, where:
(a)  in the case of an amount that, after 30 June 1992, becomes payable or is paid to the person, the intermediary organization or the other organization, as the case may be, provides to the person, at the time of the payment, a certificate, in the form determined by the Minister attesting that the amount is government funding; and
(b)  the amount would be government funding of the person because of paragraph 1 if the amount were paid by the grantor directly to the person for the same purposes as it was paid to the person by the intermediary or the other organization, as the case may be, and if the reference to “grantor” in subparagraph b of paragraph 1 included a reference to that intermediary or other organization, as the case may be;
“grantor” means:
(1)  a government or a municipality, other than a corporation all or substantially all of whose activities are commercial activities or activities consisting in the supply of financial services or both;
(2)  a corporation that is controlled by a government or by a municipality and one of the main purposes of which is to fund charitable or non-profit endeavours;
(3)  a board, trust, commission or other body that is established by a government, municipality or corporation referred to in subparagraph 2 and one of the main purposes of which is to fund charitable or non-profit endeavours; and
(4)  a band of Indians within the meaning of the Indian Act (R.S.C. 1985, c. I-5), the Cree-Naskapi (of Quebec) Act (S.C. 1984, c. 18) or any other statute of the Parliament of Canada.
O.C. 1607-92, s. 383R1; O.C. 1463-2001, s. 21; O.C. 1149-2006, s. 3.
383R2. For the purposes of the definition of the expression “percentage of government funding” provided for in section 383 of the Act, the prescribed manner consists in determining, in respect of a person for his fiscal year, the percentage that corresponds to the greater of the following percentages:
(1)  the percentage that is equal to:
(a)  for the person’s first fiscal year, zero;
(b)  for the person’s second fiscal year, the percentage that would be determined under subparagraph 2 and the second paragraph if all references therein to “the fiscal year” were replaced by references to “the person’s first fiscal year”; and
(c)  for any other fiscal year, the percentage that would be determined under subparagraph 2 and the second paragraph if all references therein to “the fiscal year” were replaced by references to “the person’s 2 immediately preceding fiscal years”; or
(2)  the percentage determined by the following formula:
[A/(A + B + C - D)] x 100.
For the purposes of that formula:
(1)  A is the amount, if any, by which the total of all amounts, each of which is identified in the annual financial statements of the person for the fiscal year as government funding received or receivable in the fiscal year, depending upon the accounting method used to determine his revenue or funding for the fiscal year, exceeds the total of all government funding that he repaid in the fiscal year or that became receivable before the fiscal year and is not received during the fiscal year;
(2)  B is the total of the following amounts:
(a)  monetary gifts, other than government funding, that the person receives in the fiscal year;
(b)  the total of all amounts each of which is the amount, if any, by which the fair market value, at the time of receipt, of a financial instrument received by the person in the fiscal year exceeds the consideration paid or payable by him, where that value can be readily determined at that time;
(c)  the amount, if any, by which the total referred to in subclause i exceeds the total referred to in subclause ii:
i.  the total of all consideration that becomes due, or is paid without becoming due, in the fiscal year to the person for supplies made by the person, including consideration for a service, or for the use of property, that is provided by the person and to which section 29 of the Act applies, but not including any consideration for supplies of rights to participate in games of chance conducted by the person, supplies deemed under section 60 of the Act to have been made by the person, supplies by way of sale of immovables or capital property of the person, supplies of financial instruments, and supplies deemed under any of sections 209, 286 and 323.1 to 323.3 of the Act to have been made by the person or supplies by the person to which section 290 of the Act applies;
ii.  the total of all amounts paid or credited to recipients in the fiscal year as a reduction in, or a rebate or refund of, all or part of the consideration for supplies that the person made to them;
(d)  the amount, if any, by which the total referred to in subclause i exceeds the total referred to in subclause ii:
i.  the total of all amounts each of which is consideration that becomes due, or is paid without becoming due, to the person in the fiscal year for a supply of a right to participate in a game of chance conducted by the person or for a supply that he is deemed under section 60 of the Act to have made in the fiscal year in respect of a bet;
ii.  the total of all amounts each of which is an amount of money paid or payable by the person as a prize or winnings in the game or in satisfaction of the bet, or is the consideration paid or payable by him for property or a service that is given as a prize or winnings in the game or in satisfaction of the bet;
(3)  C is the total of the following amounts:
(a)  all amounts each of which is an amount of money that is interest or dividends that the person receives in the fiscal year;
(b)  all amounts of money that are distributed in the fiscal year to the person by a trust, otherwise than as a distribution of capital, in respect of the person’s right as a beneficiary, within the meaning of the second paragraph of section 646 of the Taxation Act (chapter I-3), under the trust;
(c)  all amounts that become due, or are paid without becoming due, to the person in the fiscal year in respect of a debt security issued by him to one of the following persons, or a loan granted to him by one of the following persons, but excluding any amount in respect of a loan where the interest on the loan is payable at least annually and is calculated at a rate that would be reasonable, in the circumstances, if the loan had been made between persons dealing with each other at arm’s length;
i.  another person with whom the person was not dealing at arms’s length at the time the loan was granted or the security was issued, as the case may be; or
ii.  another person who is, agreed to become or ceased to be an officer, employee, shareholder, partner or member of the person;
(d)  all consideration that becomes due, or is paid without becoming due, to the person in the fiscal year for an equity security issued by him; and
(e)  all monetary contributions of capital that are received by the person in the fiscal year, other than government funding and amounts referred to in any of clauses a to d; and
(4)  D is the total of the following amounts:
(a)  25% of the total determined for B in this formula determined for the fiscal year; and
(b)  all amounts paid by the person in the fiscal year as repayments of amounts that are included in the total for B or C for the fiscal year, or would be so included if the person had received them in the fiscal year.
O.C. 1607-92, s. 383R2; O.C. 1463-2001, s. 22.
383R3. For the purposes of the formula appearing in subparagraph 2 of the first paragraph of section 383R2, where the denominator of the fraction is nil or a negative amount, it shall be deemed to be equal to 1 where the numerator is nil, and in any other case, it shall be deemed to be equal to the numerator.
O.C. 1607-92, s. 383R3.
PRESCRIBED GOVERNMENT ORGANIZATION
O.C. 1149-2006, s. 4.
383R4. For the purposes of the definition of “non-profit organization” in section 383 of the Act, a prescribed government organization is
(1)  an organization referred to in section 2.1 of the Public Service Body Rebate (GST/HST) Regulations (SOR/91-37); or
(2)  a mandatary of the Gouvernement du Québec, except an entity listed in Schedule III that would be a non-profit organization within the meaning of section 1 of the Act if the definition of that expression were read without reference to “a government”.
O.C. 1149-2006, s. 4; O.C. 1116-2007, s. 9.
REBATE TO PUBLIC SERVICE BODIES
386R1. For the purposes of section 386 of the Act, the property and services listed in sections 386R2 to 386R9 are prescribed property and services for determining the rebate payable to a person referred to as “the person” in those sections.
O.C. 1607-92, s. 386R1; O.C. 1108-95, s. 6; O.C. 1635-96, s. 16.
386R2. Property or services that are primarily for consumption, use or supply by the person in the course of making supplies of a residential complex or a residential unit by way of lease, licence or similar arrangement, other than supplies of short-term accommodation and supplies that are exempt supplies by reason of paragraph 2 of section 98 or section 99 of the Act are prescribed property or services, where:
(1)  in the case of property or services primarily for consumption, use or supply in the course of making supplies of residential units in a multiple unit residential complex that contains more than 2 residential units that is owned by the person or has been supplied to him by way of lease, licence or similar arrangement, all or substantially all of the residential units in the complex are supplied for the purpose of being occupied otherwise than exclusively by the following persons:
(a)  seniors;
(b)  youths;
(c)  students;
(d)  persons with a disability, persons in distress or other persons in need of assistance;
(e)  individuals whose means or income is such that they are eligible as lessees or are entitled to reduced lease payments;
(f)  individuals for whom solely a public sector body pays consideration for the supplies of accommodation and who either pay no consideration for those supplies or pay consideration that is significantly less than the consideration that they could reasonably be expected to pay for comparable supplies made by a person in the business of making such supplies for the purpose of earning a profit; or
(g)  any combination of persons described in subparagraphs a to f;
(2)  in any other case, the principal purpose of the person in carrying on the activity of supplying the complex or unit is not that of providing accommodation for persons referred to in any of subparagraphs a to f of paragraph 1.
O.C. 1607-92, s. 386R2; O.C. 1463-2001, s. 23.
386R3. Property or a service that is primarily for consumption, use or supply by the person in the course of making a supply of a parking space referred to in section 101.1 of the Act for a particular period, if the supply is incidental to the use of land, a residential complex or a residential unit and property and services for use by the person primarily in the course of making supplies by way of lease, licence or similar arrangement of the land, residential complex or residential unit during the particular period are prescribed property or services because of section 386R2, is a prescribed property or service.
O.C. 1607-92, s. 386R3; O.C. 1463-2001, s. 24.
386R4. Property or services that are primarily for consumption, use or supply by the person in the course of making the following supplies are prescribed property or services:
(1)  supplies of land, a building or a part of a building to a person other than a public sector body, where the supplies are exempt supplies by reason of section 99 of the Act; and
(2)  exempt supplies of parking spaces, where those supplies are incidental to the use of the land, building or part of a building.
O.C. 1607-92, s. 386R4.
386R5. Property or services that are primarily for consumption, use or supply by the person in the course of making the following supplies are prescribed property or services:
(1)  supplies of land, a building or a part of a building to a public sector body for a period, where the supplies are exempt supplies by reason of section 99 of the Act and where the property or services would be prescribed property or services by reason of section 386R2 if the supplies of the land, building or part of a building made by the body during that period were made by the person; and
(2)  exempt supplies of parking spaces, where those supplies are incidental to the use of the land, building or part of a building.
O.C. 1607-92, s. 386R5.
386R5.1. An alcoholic beverage or tobacco product that is acquired by a person for the purpose of making a supply of the beverage or product for consideration that is not included as part of the consideration for a meal supplied together with the beverage or product is prescribed property, except where tax is payable in respect of the supply by the person of the beverage or product.
O.C. 1466-98, s. 5.
386R6. A membership in a club the main purpose of which is to provide dining, recreational or sporting facilities is prescribed property.
O.C. 1607-92, s. 386R6.
386R7. Property or services that are acquired or brought into Québec by the person exclusively for the personal consumption, use or enjoyment — in this section referred to as the “benefit” — of a particular individual who is, agreed to become or ceased to be an officer, employee or member of the person, or of another individual related to the particular individual, are prescribed property or services, except where, as the case may be:
(1)  the person supplies the property or services to the particular individual or the other individual for consideration that becomes due in the year in which the property or services were acquired or brought into Québec by the person and that is equal to the fair market value of the property or services at the time the consideration becomes due and tax is payable in respect of the supply; or
(2)  if no amount were payable by the particular individual for the benefit, no amount in respect of the benefit would be included in computing the income of the particular individual under sections 34 to 47.17 of the Taxation Act (chapter I-3) for the purposes of that Act.
O.C. 1607-92, s. 386R7.
386R8. Property or a service that is supplied to another person is a prescribed property or service if
(1)  an amount is required under section 37, 41, 41.1.1, 41.1.2 or 111 of the Taxation Act (chapter I-3) to be included in computing the income of the other person for the purposes of that Act; and
(2)  section 290 of the Act does not apply to the supply or the section does apply to the supply but no tax is payable in respect of it.
O.C. 1607-92, s. 386R8; O.C. 1463-2001, s. 25.
386R9. (Revoked).
O.C. 1607-92, s. 386R9; O.C. 1463-2001, s. 26.
386R9.1. Property or a service that is deemed under section 346 of the Act to be acquired or brought into Québec by the person acting as the operator, within the meaning of that section, of a joint venture in respect of which an election under that section is in effect, if any of the co-venturers, within the meaning of that section, of the joint venture would not be entitled to claim a rebate under sections 383 to 397.2 of the Act in respect of the property or service if it were otherwise acquired or brought into Québec for the same purpose as that for which it is acquired or brought into Québec by the person on behalf of the co-venturer and if tax were payable by the co-venturer in respect of the property or service, is a prescribed property or service.
O.C. 1463-2001, s. 27; O.C. 1149-2006, s. 5.
386R9.2. A returnable container, within the meaning of section 350.24 of the Act, when acquired by a person in circumstances in which the person, if a registrant, would, because of section 350.27 of the Act, not be entitled to include tax in respect of the acquisition of the returnable container in determining an input tax refund of the person, whether the person would otherwise have been so entitled in the absence of that section, is prescribed property.
O.C. 1463-2001, s. 27.
386R10. Section 386R2 applies, with the necessary modifications, in respect of property or services for consumption, use or supply in the course of making a supply of land referred to in section 100 of the Act as if the land were a residential complex.
O.C. 1607-92, s. 386R10.
386R11. (Revoked).
O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.
386R12. (Revoked).
O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.
386R13. (Revoked).
O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.
386R14. (Revoked).
O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.
386R15. (Revoked).
O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.
386R16. (Revoked).
O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.
386R17. (Revoked).
O.C. 1108-95, s. 7; O.C. 1635-96, s. 17.
COMPENSATION TO MUNICIPALITIES
O.C. 1108-95, s. 7; O.C. 1470-2002, s. 9.
388.1R1. For the purposes of section 388.1 of the Act, the municipalities listed in Schedule II.1 and the municipalities resulting from an amalgamation of municipalities including a municipality referred to in that Schedule or having annexed the entire territory of a municipality referred to in that Schedule under the Act respecting municipal territorial organization (chapter O-9) are prescribed municipalities.
O.C. 1108-95, s. 7.
388.1R2. For the purposes of section 388.1 of the Act, the prescribed time is a time not later than 31 December for 1992 and the prescribed time is 30 June for each year from 1993 to 1996.
O.C. 1108-95, s. 7.
388.1R3. For the purposes of section 388.1 of the Act, the prescribed amount is:
(1)  in the case of a municipality referred to in Schedule II.1, the amount provided for in that Schedule for that municipality; or
(2)  in the case of a municipality resulting from an amalgamation of municipalities or having annexed the entire territory of another municipality under the Act respecting municipal territorial organization (chapter O-9), the amount constituted by the sum of the amounts provided for in Schedule II.1 for each of the municipalities referred to in that Schedule that is a party to the amalgamation or annexation.
O.C. 1108-95, s. 7.
388.2R1. For the purposes of section 388.2 of the Act, the prescribed amount is:
(1)  for the Ville de Laval, $2,000,000 in respect of the year 2001, $4,000,000 in respect of the year 2002 and $6,500,000 in respect of the year 2003;
(2)  for the Ville de Montréal, $31,900,000 in respect of the year 2001;
(3)  for the Ville de Québec, $6,700,000 in respect of the year 2001.
O.C. 1470-2002, s. 10.
388.4R1. For the purposes of section 388.4 of the Act, the municipalities referred to in the Agreement on a new fiscal and financial partnership with the municipalities, entered into on 27 April 2006, and the Northern villages and the Kativik Regional Government established under the Act respecting Northern villages and the Kativik Regional Government (chapter V-6.1), as listed in Schedule II.1.1, are prescribed municipalities.
O.C. 1162-2007, s. 1.
388.4R2. For the purposes of section 388.4 of the Act, the prescribed time is, for each of the years 2007 to 2013, on or before 31 March of the following year.
O.C. 1162-2007, s. 1.
388.4R3. For the purposes of section 388.4 of the Act, the prescribed amount for each of the municipalities referred to in section 388.4R1 is the amount determined in the Agreement on a new fiscal and financial partnership with the municipalities by the Ministère des Affaires municipales, des Régions et de l’Occupation du territoire and provided for in Schedule II.1.1 for each of the municipalities.
O.C. 1162-2007, s. 1.
STREAMLINED METHOD FOR DETERMINING CERTAIN REBATES
O.C. 1463-2001, s. 28.
389R1. For the purposes of section 389 of the Act, the person referred to in section 389R8 is a prescribed person and the rules in sections 389R2 to 389R11 are prescribed rules.
O.C. 1463-2001, s. 28.
389R2. For the purposes of sections 389R8 and 389R9, the threshold amount for a particular fiscal year of a person is equal to the total of
(1)  the amount determined by the formula
A x 365/B; and
(2)  the total of all amounts each of which is an amount in respect of an associate of the person who was associated with the person at the end of the fiscal year of the associate that is the last fiscal year of the associate ending in the fiscal year immediately preceding the particular fiscal year of the person, determined by the formula
C x 365/D.
In applying the formulas provided for in the first paragraph,
(1)  A is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the person, made by the person that became due, or was paid without having become due, to the person in the fiscal year immediately preceding the particular fiscal year of the person;
(2)  B is the number of days in the fiscal year immediately preceding the particular fiscal year;
(3)  C is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the associate, made by the associate that became due, or was paid without having become due, to the associate in the fiscal year of the associate; and
(4)  D is the number of days in the fiscal year of the associate.
O.C. 1463-2001, s. 28.
389R3. For the purposes of sections 389R8 and 389R9, the threshold amount for a particular fiscal quarter in a particular fiscal year of a person is equal to the total of
(1)  all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the person, made by the person that became due, or was paid without having become due, to the person in the fiscal quarters ending in the particular fiscal year immediately preceding the particular fiscal quarter of the particular fiscal year; and
(2)  all amounts each of which is an amount in respect of an associate of the person who was associated with the person at the beginning of the particular fiscal quarter and is equal to the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to the goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the associate, made by the associate that became due, or was paid without having become due, to the associate in the fiscal quarters of the associate that end in the particular fiscal year before the beginning of the particular fiscal quarter.
O.C. 1463-2001, s. 28.
389R4. For the purposes of sections 389R2 and 389R3, if consideration, or a part of it, for a taxable supply, other than a supply by way of sale of an immovable, made by a person in the course of activities engaged in by the person in a division or branch of the person becomes due, or is paid without having become due, to the person at a time when the division or branch is a small supplier division, within the meaning of section 337.2 of the Act, that consideration or part of it, as the case may be, is deemed not to be consideration for a taxable supply.
O.C. 1463-2001, s. 28.
389R5. For the purposes of sections 389R8 and 389R9, the purchase threshold for a fiscal year of a person is equal to the total of all amounts each of which is
(1)  an amount that became due, or was paid without having become due, by the person in the preceding fiscal year for a taxable supply, other than a zero-rated supply, of property or a service that was acquired in Québec by the person or was acquired outside Québec by the person and brought into Québec by the person; and
(2)  either
(a)  included in determining the cost to the person of the property or service for the purposes of the Taxation Act (chapter I-3), or
(b)  tax payable by the person in respect of the acquisition or bringing into Québec of the property or service.
O.C. 1463-2001, s. 28.
389R6. If property or a service is acquired by a person for consumption, use or supply in the course of activities engaged in by the person in a division or branch of the person and, at a time when the division or branch is a small supplier division, within the meaning of section 337.2 of the Act, an amount becomes due, or is paid without having become due, by the person for the supply of the property or service, the amount shall not be included in determining the purchase threshold under section 389R5 for any fiscal year of the person.
O.C. 1463-2001, s. 28.
389R7. For the purposes of sections 389R1 to 389R11, if, under section 86, 89 or 90 of the Act, tax in respect of a supply of property or a service becomes payable by a person on a particular day, the consideration on which that tax is calculated is deemed to have become due on that day.
O.C. 1463-2001, s. 28.
389R8. For the purposes of section 389 of the Act, a person is a prescribed person on the first day of a claim period of the person where
(1)  the threshold amount for the person’s fiscal year that includes the claim period does not exceed $1,000,000;
(2)  if the person’s fiscal quarter that includes the claim period is not the first fiscal quarter in the fiscal year, the threshold amount for the fiscal quarter does not exceed $1,000,000;
(3)  the purchase threshold for the fiscal year does not exceed $4,000,000; and
(4)  it is reasonable to expect at the beginning of the claim period that the purchase threshold for the person’s next fiscal year will not exceed $4,000,000.
O.C. 1463-2001, s. 28; O.C. 701-2013, s. 25.
389R9. For the purposes of section 389 of the Act, a person ceases to be a prescribed person at the earliest of
(1)   if the threshold amount for a fiscal year of the person exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year;
(2)  if the threshold amount for the second or third fiscal quarter in a fiscal year of the person exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year for which the threshold amount exceeds $1,000,000; and
(3)  if the purchase threshold for a fiscal year of the person exceeds $4,000,000, the end of the first fiscal quarter in that fiscal year.
O.C. 1463-2001, s. 28; O.C. 701-2013, s. 26.
389R10. For the purpose of determining in accordance with sections 389R1 to 389R9 the amount of a rebate under sections 383 to 397.2 of the Act in respect of property or a service for a particular claim period of a particular person, the amount of tax under section 16 or 17 of the Act, as the case may be, that became payable, or was paid without having become payable, by the particular person during the particular claim period in respect of the supply or bringing into Québec of the property or service is deemed to be equal to the amount determined by the formula
A x B.
In applying the formula provided for in the first paragraph,
(1)  A is the tax fraction; and
(2)  B is the total of all amounts each of which is
(a)  the consideration that became due, or was paid without having become due, by the particular person during the period in respect of the supply of the property or service to the particular person,
(b)  the tax under section 16 or 17 of the Act that became payable, or was paid without having become payable, by the particular person during the period in respect of the supply or bringing into Québec of the property or service,
(c)  in the case of corporeal movable property that was brought into Québec by the particular person, the amount of a duty or tax imposed in respect of the property under the Excise Tax Act (R.S.C. 1985, c. E-15), other than Part IX, the Customs Act (R.S.C. 1985, c. 1, (2nd Supplement)), the Special Import Measures Act (R.S.C. 1985, c. S-15) or any other law relating to customs that became due, or was paid without having become due, by the particular person during the period,
(c.1)  the tax imposed in respect of the property or service under Part IX of the Excise Tax Act that became due or was paid without having become due by the particular person during the period,
(d)  a reasonable gratuity paid by the particular person during the period in connection with the supply, or
(e)  interest, a penalty or other amount paid by the particular person during the period if it was charged to the particular person by the supplier of the property or service because an amount of consideration, or an amount of a duty or tax referred to in subparagraph c or c.1, that was payable in respect of the supply or bringing into Québec, was overdue.
However, this section applies only if
(1)  the movable property or service is supplied in Québec to the particular person by another person or the corporeal movable property is supplied outside Québec to the particular person by another person and brought into Québec by the particular person; and
(2)  the particular person is entitled to claim a rebate under sections 383 to 397.2 of the Act in respect of the property or service for any claim period of the particular person.
O.C. 1463-2001, s. 28; O.C. 1149-2006, s. 6; O.C. 701-2013, s. 27.
389R11. For the purpose of determining in accordance with sections 389R1 to 389R9 the amount of a rebate under sections 383 to 397.2 of the Act payable to a partnership, employer, charity or public institution in respect of property or a service acquired or brought into Québec by a member of the partnership, an employee of the employer, or a volunteer who has given services to the charity or public institution and in respect of which the member, employee or volunteer was liable to pay tax under section 16 or 17 of the Act, the amount of that tax is deemed, for the purpose of applying sections 212 and 212.1 of the Act, to be equal to the amount that would be determined under section 389R10 if that section applied to the acquisition or bringing into Québec by the member, employee or volunteer.
O.C. 1463-2001, s. 28; O.C. 1149-2006, s. 7.
PRESCRIBED MANDATARIES
O.C. 701-2013, s. 28.
399.1R1. For the purposes of section 399.1 of the Act, an entity listed in Schedule III is a prescribed mandatary.
O.C. 701-2013, s. 28.
MOTOR VEHICLES SHIPPED OUT OF QUÉBEC
O.C. 1470-2002, s. 11.
402.12R1. For the purposes of section 402.12 of the Act, the following terms and conditions are the prescribed terms and conditions:
(1)  a person who is entitled to a rebate shall file a return signed by the mandatary indicating that the mandatary acted on that person’s behalf for the acquisition of the motor vehicle;
(2)  the motor vehicle shall have been registered in the name of the mandatary and of the person entitled to the rebate;
(3)  other than the persons indicated paragraph 2, only the supplier can have registered the vehicle in his name before the vehicle is shipped out of Québec;
(4)  the motor vehicle’s registration shall have been cancelled within 15 days of the vehicle’s delivery to the mandatary;
(5)  before the motor vehicle is shipped out of Québec, the motor vehicle shall not have been the object of a supply other than that between the supplier, the mandatary and the person entitled to the rebate;
(6)  the application for a rebate shall be accompanied by the original of the following documents:
(a)  the purchase contract for each vehicle;
(b)  proof of payment of the tax;
(c)  the document provided by the Société de l’assurance automobile du Québec confirming the cancellation of the vehicle’s registration within 15 days of the vehicle’s delivery to the mandatary and that bears the indication “Cancellation of registration of vehicle licensed elsewhere”;
(d)  where the motor vehicle is exported outside Canada, a customs document proving that the vehicle was exported or, where the vehicle is shipped out of Québec but within Canada, a document from the carrier confirming that the motor vehicle was shipped out of Québec;
(7)  the person shall not file more than 1 application per month.
O.C. 1470-2002, s. 11.
DISCLOSURE OF TAX
425R1. For the purposes of section 425 of the Act and subject to sections 425R2 and 425R3, the prescribed manner consists in giving clearly visible notice to the recipient of a taxable supply on the premises where the supply is made.
O.C. 1607-92, s. 425R1.
425R2. In the case of a supply of a parking space for which the consideration is paid by depositing coins in a parking meter, the prescribed manner consists in:
(1)  giving notice to the recipient in accordance with section 425R1; or
(2)  giving public notice that the price for the supply includes the tax.
O.C. 1607-92, s. 425R2.
425R3. In the case of a supply of a telephone service made by means of a coin-operated telephone, the prescribed manner consists in:
(1)  giving notice to the recipient in accordance with section 425R1; or
(2)  giving notice of the tax payable in the telephone directory issued by the supplier.
O.C. 1607-92, s. 425R3.
425.1R1. For the purposes of the first paragraph of section 425.1 of the Act, the following information is prescribed information:
(1)  the value of the consideration for the supply for the purposes of determining the tax payable by the recipient under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
(2)  the value of the consideration for the supply for the purpose of determining the tax payable under section 16 of the Act;
(3)  the amount of tax paid or payable under Part IX of the Excise Tax Act in respect of the supply;
(4)  the amount credited to the recipient in respect of the trade-in, in accordance with section 54.1 of the Act, where applicable;
(5)  the time that the motor vehicle is delivered to the recipient.
O.C. 1470-2002, s. 12; O.C. 701-2013, s. 29.
425.1R2. For the purposes of the second paragraph of section 425.1 of the Act, any registrant who is, or is required to be, the holder of a dealer’s licence issued under the Highway Safety Code (chapter C-24.2) is a prescribed registrant.
O.C. 1470-2002, s. 12; O.C. 1149-2006, s. 8.
425.1R3. For the purposes of the second paragraph of section 425.1 of the Act, the following information is prescribed information:
(1)  the information described in section 425.1R1;
(2)  the tax payable by the recipient under section 16 of the Act in respect of the supply.
O.C. 1470-2002, s. 12.
425.1R4. For the purposes of the second paragraph of section 425.1 of the Act, the prescribed manner consists of reporting all the information described in section 425.1R3 in the appropriate box of the document referred to in section 425.1R5, which is:
(1)  in the case of the information described in paragraph 1 of section 425.1R1, in the box “Prix de vente” or in a similar box;
(2)  in the case of the information described in paragraph 2 of section 425.1R1, in the box “Valeur pour TVQ” or in a similar box;
(3)  in the case of the information described in paragraph 3 of section 425.1R1, in the box “TPS perçue” or in a similar box;
(4)  in the case of the information described in paragraph 4 of section 425.1R1, in the box “Échange” or in a similar box;
(5)  in the case of the information described in paragraph 5 of section 425.1R1, in the box “Date de livraison” or in a similar box;
(6)  in the case of the tax payable by the recipient under section 16 of the Act in respect of the supply:
(a)  if the tax must be collected by the supplier in accordance with section 422 of the Act, in the box “TVQ perçue commerçant” or in a similar box;
(b)  if the tax must be remitted in accordance with section 473.1.1 of the Act, in the box “TVQ à payer par client à la SAAQ” or in a similar box.
O.C. 1470-2002, s. 12; O.C. 701-2013, s. 30.
425.1R5. For the purposes of the second paragraph of section 425.1 of the Act, the form entitled “Attestation de transaction avec un commerçant” or a similar form that the Société de l’assurance automobile du Québec supplies for the purpose of registering a motor vehicle under the Highway Safety Code (chapter C-24.2) is the prescribed document.
O.C. 1470-2002, s. 12.
QUICK OR STREAMLINED METHODS OF ACCOUNTING
GENERAL PROVISIONS APPLICABLE TO ALL ACCOUNTING METHODS
O.C. 1463-2001, s. 29.
434R0.1. For the purposes of section 434 of the Act, the registrants referred to in sections 434R0.11, 434R2 and 434R8.5 are prescribed registrants and the methods set out in sections 434R0.5 to 434R0.15, 434R1 to 434R8 and 434R8.1 to 434R8.14 are prescribed methods.
O.C. 1463-2001, s. 29.
DEFINITIONS
O.C. 1463-2001, s. 29.
434R0.2. For the purposes of sections 434R0.1 to 434R12,
“capital asset” means property that is a capital property of a person within the meaning of the Taxation Act (chapter I-3), or that would be such property if the person were a taxpayer within the meaning of that Act;
“consideration”, in respect of a supply, includes all amounts credited to the recipient of the supply in respect of a trade-in, within the meaning of section 54.1 of the Act, accepted in full or partial consideration for the supply or, if the supplier and the recipient are not dealing with each other at arm’s length at the time the supply is made and the amount credited to the recipient in respect of the trade-in exceeds the fair market value of the trade-in at the time ownership of it is transferred to the supplier, that fair market value;
“election” means an election under section 434 of the Act;
“fiscal year”, in respect of a person, has the meaning assigned by section 458.1 of the Act;
“eligible capital property”, in respect of a person, means property that is, or would be if the person were a taxpayer under the Taxation Act, incorporeal capital property of the person within the meaning of that Act.
O.C. 1463-2001, s. 29; O.C. 1249-2005, s. 1.
434R0.3. For the purposes of sections 434R0.1 to 434R12, the basic threshold amount for a reporting period of a registrant is equal to the amount determined by the formula
(A + B) x 365/C.
In applying the formula provided for in the first paragraph,
(1)  A is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, that became due, or was paid without having become due, to the registrant in the threshold period for the reporting period for taxable supplies, other than supplies of financial services, supplies by way of sale of immovables, capital assets or eligible capital property of the registrant and supplies deemed under section 41.2 of the Act to be made by the registrant, that are or would be, but for section 41.2 of the Act, made in Québec by the registrant;
(2)  B is the total of all tax under section 16 of the Act that became collectible in the threshold period in respect of taxable supplies, other than supplies of financial services, supplies by way of sale of immovables, capital assets or eligible capital property of the registrant and supplies deemed under section 41.2 of the Act to be made by the registrant, that are or would be, but for section 41.2 of the Act, made in Québec by the registrant; and
(3)  C is the number of days in the threshold period.
O.C. 1463-2001, s. 29.
434R0.4. For the purposes of sections 434R0.1 to 434R12, the total threshold amount for a reporting period of a registrant is equal to the total of
(1)  the amount determined by the formula provided for in the second paragraph; and
(2)  the total of all amounts, each of which is an amount in respect of an associate of the registrant who was associated with the registrant at the end of the particular fiscal year of the associate that is the last fiscal year of the associate ending in that threshold period, determined by the formula provided for in the fourth paragraph.
The formula to which subparagraph 1 of the first paragraph refers is
(A + B) x 365/C.
In applying the formula provided for in the second paragraph,
(1)  A is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables, capital assets or eligible capital property of the registrant, made by the registrant that became due, or was paid without having become due, to the registrant in the threshold period for the reporting period;
(2)  B is the total of all tax under section 16 of the Act that became collectible in the threshold period in respect of taxable supplies, other than supplies of financial services and supplies by way of sale of immovables, capital assets or eligible capital property of the registrant, made by the registrant; and
(3)  C is the number of days in the threshold period.
The formula to which subparagraph 2 of the first paragraph refers is
(D + E) x 365/F.
In applying the formula provided for in the fourth paragraph,
(1)  D is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables, capital assets or eligible capital property of the associate, made by the associate that became due, or was paid without having become due, to the associate in the particular fiscal year;
(2)  E is the total of all tax under section 16 of the Act that became collectible in the particular fiscal year in respect of taxable supplies, other than supplies of financial services and supplies by way of sale of immovables, capital assets or eligible capital property of the associate, made by the associate; and
(3)  F is the number of days in the particular fiscal year.
O.C. 1463-2001, s. 29.
QUICK METHOD OF DETERMINING THE NET TAX FOR SMALL BUSINESSES
DEFINITIONS
O.C. 1463-2001, s. 29.
434R0.5. For the purposes of sections 434R0.5 to 434R0.15,
“basic groceries” of a registrant means property acquired or brought into Québec by the registrant for the purpose of making a supply of the property that is referred to in Division III of Chapter IV of the Act;
“cost”, to a registrant in a threshold period, of corporeal movable property of a particular class or kind acquired by the registrant for a particular purpose, means the amount determined by the formula
(A + B + C) x 365/D
where
(1)  A is the total of all consideration that became due, or was paid without having become due, by the registrant in the threshold period for taxable supplies made in Québec to the registrant of corporeal movable property of that class or kind acquired by the registrant for that purpose;
(2)  B is the total value of all corporeal movable property of that class or kind, determined in accordance with section 17 of the Act, brought into Québec by the registrant for that purpose;
(3)  C is the total of all tax under sections 16, 17 and 18 of the Act that became payable by the registrant in the threshold period in respect of corporeal movable property of that class or kind acquired or brought into Québec by the registrant for that purpose; and
(4)  D is the number of days in the threshold period;
“specified property”, in respect of a person, means property of the person other than immovables, capital assets and eligible capital property of the person;
“specified registrant”, at any time, means a registrant who
(1)  throughout the 4 fiscal quarters of the registrant immediately preceding the fiscal quarter of the registrant that includes that time,
(a)  was not a listed financial institution,
(b)  did not render legal, accounting or actuarial services in the course of a professional practice of the registrant, and
(c)  did not render book-keeping, financial consulting, tax consulting or tax return preparation services in the course of a commercial activity of the registrant;
(2)  at that time, is not a charity or selected public service body within the meaning of section 383 of the Act, a municipality or a public institution; and,
(3)  is not a qualifying non-profit organization, within the meaning of section 385 of the Act,
(a)  at the beginning of the reporting period of the registrant that includes that time, where that reporting period is a fiscal month or fiscal quarter of the registrant, or
(b)  at the end of the reporting period of the registrant that includes that time, in any other case;
“specified supply” means a taxable supply other than
(1)  a supply by way of sale of immovables, capital assets or eligible capital property of the supplier;
(2)  a zero-rated supply;
(3)  a supply that is deemed under sections 212.2 or 285 to 287 of the Act to have been made or to which sections 290, 292  and 293 of the Act apply;
(4)  a supply made outside Québec;
(5)  a supply in respect of which the recipient is not required to pay tax under a law of Canada or a province unless, in the case of a supply to a government other than the Gouvernement du Québec, that government has agreed, under an agreement with the Gouvernement du Québec, to pay the tax under Title I of the Act in respect of the supply;
(6)  a supply in respect of which section 41.0.1 of the Act applies; and
(7)  a supply deemed under section 41.1 or 41.2 of the Act to have been made by a registrant acting as a mandatary.
O.C. 1463-2001, s. 29; O.C. 1149-2006, s. 9; O.C. 1116-2007, s. 9; O.C. 134-2009, s. 3.
PRESUMPTION
O.C. 1463-2001, s. 29.
434R0.6. For the purposes of sections 434R0.5 to 434R0.15, where a registrant acquires or brings into Québec corporeal movable property that is to be incorporated into or to form a constituent or component part of corporeal movable property manufactured or produced in Québec by the registrant, the registrant shall be deemed to have acquired or brought into Québec the property for the purpose of supply by way of sale.
O.C. 1463-2001, s. 29.
THRESHOLD PERIOD
O.C. 1463-2001, s. 29.
434R0.7. For the purposes of sections 434R0.5 to 434R0.15, the threshold period for a particular reporting period of a registrant is
(1)  where an election by the registrant to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 becomes effective in the fiscal year that includes the particular reporting period, any period that consists of 4 fiscal quarters of the registrant and ends in one of the last 2 fiscal quarters of the registrant immediately preceding the fiscal quarter of the registrant in which the election becomes effective; or
(2)  where an election by the registrant to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 became effective before, and is in effect at, the beginning of the particular fiscal year of the registrant that includes the particular reporting period, the fiscal year of the registrant immediately preceding the particular fiscal year.
O.C. 1463-2001, s. 29.
APPLICABLE RATE
O.C. 1463-2001, s. 29.
434R0.8. The rate of a registrant, for the purposes of sections 434R0.5 to 434R0.15, for a particular reporting period of the registrant is
(1)  where the cost to the registrant, in the threshold period for the particular reporting period, of all corporeal movable property, other than basic groceries of the registrant and property for which the registrant was not required to pay tax, acquired by the registrant for the purpose of supply by way of sale by the registrant is equal to at least 40% of the basic threshold amount for the particular reporting period, determined without reference to supplies referred to in Division III of Chapter IV of the Act, 3.4%; and
(2)  in any other case, 6.6%.
O.C. 1463-2001, s. 29; O.C. 1149-2006, s. 10; O.C. 1176-2010, s. 2; O.C. 390-2012, s. 16.
434R0.9. The net specified supplies of a registrant for a reporting period is the amount determined by the formula
A - B.
In applying the formula provided for in the first paragraph,
(1)  A is the total of
(a)  all consideration for specified supplies made by the registrant that became due, or was paid without having become due, to the registrant in the reporting period, and
(b)  all amounts that became collectible, and all other amounts collected, by the registrant in the reporting period as or on account of tax under section 16 of the Act in respect of specified supplies made by the registrant; and
(2)  B is the total of all amounts each of which is an amount that the registrant has, in the reporting period, paid or credited to a person as or on account of
(a)  a reduction in, or refund of, all or part of the consideration for a specified supply made by the registrant to the person, or
(b)  a refund of, or a credit for, tax under section 16 of the Act charged to or collected from the person in respect of a specified supply made by the registrant.
O.C. 1463-2001, s. 29.
434R0.10. Where, at any time in the first fiscal quarter in a fiscal year of a registrant, the registrant ceases to be a registrant who may determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 or a revocation of an election by the registrant becomes effective, the rate applicable for reporting periods of the registrant ending in that fiscal quarter is the rate applicable for the reporting period of the registrant ending immediately before the beginning of that fiscal quarter.
O.C. 1463-2001, s. 29.
434R0.11. A registrant is a registrant who may file an election, to take effect on the first day of a reporting period of the registrant, to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 if
(1)  the registrant is, at any time in the reporting period, a specified registrant;
(2)  the total threshold amount for the reporting period does not exceed $418,952; and
(3)  the registrant was engaged in commercial activities throughout the 365-day period ending immediately before the beginning of the reporting period and an election of the registrant did not cease to have effect in that 365-day period because of a revocation of the election.
O.C. 1463-2001, s. 29; O.C. 1176-2010, s. 3; O.C. 390-2012, s. 17; O.C. 701-2013, s. 31.
434R0.12. A registrant who has filed an election to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 ceases to be a registrant who may so determine that net tax at the end of the earliest of
(1)  the first fiscal year of the registrant that is a reporting period of the registrant in which the registrant ceases to be a specified registrant;
(2)  the fiscal year of the registrant immediately before the first fiscal year of the registrant that is a reporting period of the registrant for which the total threshold amount exceeds $418,952;
(3)  the first fiscal quarter of the registrant that includes a reporting period of the registrant for which the total threshold amount exceeds $418,952; and
(4)  the fiscal quarter of the registrant immediately before the first fiscal quarter of the registrant that includes a reporting period of the registrant in which the registrant ceases to be a specified registrant.
O.C. 1463-2001, s. 29; O.C. 390-2012, s. 18; O.C. 701-2013, s. 32.
434R0.13. Subject to section 434R8.7, if an election by a registrant to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 is in effect during a particular reporting period of the registrant, the net tax of the registrant for the particular reporting period is equal to the positive or negative amount determined by the formula
A + B - C - (1% x D).
In applying the formula provided for in the first paragraph,
(1)  A is the total of all amounts each of which is determined by the formula provided for in the third paragraph, in respect of all the particular supplies to which the same rate applies;
(2)  B is the total of
(a)  all amounts that became collectible and all other amounts collected by the registrant in the particular reporting period as or on account of tax under section 16 of the Act in respect of
i.  supplies, other than specified supplies, made by the registrant, and
ii.  supplies made on behalf of another person for whom the registrant acts as mandatary and in respect of which the registrant has made an election under section 41.0.1 of the Act,
(b)  all amounts in respect of supplies, other than specified supplies, that are required under Chapter VIII of Title I of the Act to be added in determining the net tax for the particular reporting period, and
(c)  the amount that is required under section 473.5 of the Act to be added in determining the net tax for the particular reporting period;
(3)  C is the total of
(a)  all amounts each of which is an input tax refund for one of the following reporting periods, applied for by the registrant in the return filed under Chapter VIII of Title I of the Act for the particular reporting period:
i.  the particular reporting period or a preceding reporting period of the registrant in respect of property, other than specified property, acquired or brought into Québec by the registrant or an improvement to that property,
ii.  a reporting period of the registrant ending before the election became effective in respect of specified property or services, other than an improvement to property that is not specified property, acquired or brought into Québec by the registrant,
iii.  the particular reporting period or a preceding reporting period of the registrant in respect of corporeal movable property that is specified property acquired or brought into Québec by the registrant for the purpose of supply by way of sale and is deemed under section 41.2 of the Act to have been supplied by an auctioneer acting as a mandatary for the registrant or is supplied by a person acting as a mandatary for the registrant in circumstances in which section 41.0.1 of the Act applies, or
iv.  the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of corporeal movable property that is deemed under subparagraph 2 of the first paragraph of section 327.7 of the Act to have been acquired by the registrant and under section 41.1 or 41.2 of the Act to have been supplied by the registrant,
(b)  an amount in respect of a supply, other than a specified supply, that may be deducted by the registrant under Chapter VIII of Title I of the Act in determining the net tax for the particular reporting period and that is claimed in the return filed under Chapter VIII of Title I of the Act by the registrant for the particular reporting period, and
(c)  (subparagraph revoked);
(4)  D is
(a)  nil, where the election was not in effect,
i.  if the registrant became a registrant on a day in the registrant’s fiscal year that includes the particular reporting period, on that day, or
ii.  in any other case, on the first day of that fiscal year,
(b)  nil, if the total net specified supplies of the registrant for all reporting periods of the registrant in that fiscal year during which the registrant was a registrant that end before the particular reporting period is equal to or greater than $31,421, and
(c)  in any other case,
i.  the lesser of the net specified supplies of the registrant for the particular reporting period and $31,421, if the particular reporting period is the first reporting period in that fiscal year during which the registrant was a registrant, or
ii.  the lesser of the net specified supplies of the registrant for the particular reporting period and the amount by which $31,421 exceeds the total net specified supplies of the registrant for all reporting periods of the registrant in that fiscal year during which the registrant was a registrant that end before the particular reporting period, if the particular reporting period is not the first reporting period in that fiscal year during which the registrant was a registrant.
The formula to which subparagraph 1 of the second paragraph refers is
E x F.
In applying the formula provided for in the third paragraph,
(1)  E is the rate of the registrant for the particular reporting period that applies to the particular supplies; and
(2)  F is the portion of the net specified supplies of the registrant for the particular reporting period attributable to the particular supplies.
O.C. 1463-2001, s. 29; O.C. 1470-2002, s. 13; O.C. 134-2009, s. 5; O.C. 390-2012, s. 19; O.C. 701-2013, s. 33.
434R0.14. For the purposes of subparagraphs b and c of subparagraph 5 of the second paragraph of section 434R0.13, the first reporting period of a registrant beginning after 31 July 1995 in a fiscal year of the registrant beginning before 1 August 1995 is deemed to be the first reporting period of the registrant in that fiscal year.
O.C. 1463-2001, s. 29.
NEW REGISTRANTS
O.C. 1463-2001, s. 29.
434R0.15. For the purposes of sections 434R0.5 to 434R0.15, where, on the first day of a reporting period of a registrant, the registrant has not been engaged in commercial activities throughout the 365-day period ending immediately before that day and it is reasonable to expect that the registrant will be, at the beginning of the particular fiscal year that is the first fiscal year of the registrant beginning at least 365 days after the registrant began to engage in commercial activities, a registrant who may file an election to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15, the following rules apply:
(1)  the registrant is a registrant who may file an election, to take effect on the first day of that reporting period, to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15; and
(2)  the rate of the registrant for reporting periods of the registrant ending before the beginning of the particular fiscal year is the rate prescribed by section 434R0.8 that is reasonable in the circumstances.
O.C. 1463-2001, s. 29.
QUICK METHOD OF DETERMINING THE NET TAX FOR CERTAIN PUBLIC SERVICE BODIES
O.C. 1108-95, s. 8.
434R1. For the purposes of sections 434R2 to 434R8, “external supplier”, “facility operator” and “selected public service body” have the meaning assigned by section 383 of the Act and “qualifying non-profit organization” has the meaning assigned by section 385 of the Act.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 30; O.C. 134-2009, s. 6.
434R2. A registrant is a registrant who may file an election, to take effect on the first day of a reporting period of the registrant, to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 if
(1)  the registrant is, on the first day of that reporting period, a specified facility operator, a qualifying non-profit organization, a charity that is designated under sections 350.17.1 to 350.17.4 of the Act, a selected public service body or a municipality;
(2)  the registrant is not a registrant referred to in section 279R1; and
(3)  where an election was made under section 434 of the Act, the election did not cease to have effect during the 365-day period ending immediately before the day mentioned in paragraph 1 by reason of the coming into effect of the revocation of the election.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 31; O.C. 1470-2002, s. 14; O.C. 1149-2006, s. 11.
434R3. (Revoked).
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 32.
434R4. For the purposes of sections 434R1 to 434R8,
“designated supply” means:
(1)  a supply by way of sale of an immovable, a capital asset or a qualifying capital property of the supplier;
(2)  a supply referred to in Division V of Chapter IV of Title 1 of the Act; or
(3)  a supply made:
(a)  to the Gouvernement du Québec or to any of its mandataries or agencies referred to in section 678R1;
(b)  to the Government of Canada except where it has agreed, by the terms of an agreement entered into with the Gouvernement du Québec, to pay, in respect of the supply, the tax payable under Title I of the Act; or
(c)  to a government, other than the Gouvernement du Québec or the Government of Canada, that is exempted, in respect of the supply, from paying the tax payable under Title I of the Act;
“retail establishment” of a registrant means a shop or store at which the registrant primarily carries on the business of making supplies of property or services to consumers attending at the shop or store;
“specified facility operator” means a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of “health care institution” in section 108 of the Act;
“specified property” means a capital asset or a qualifying capital property of a registrant; and
“specified supply”, in respect of a registrant, means:
(1)  a supply by way of sale of an immovable;
(2)  a supply by way of sale of a specified property whose fair market value at the time of the supply is at least $10,000;
(3)  a supply by way of sale of a specified property made by a registrant who applied for, or is entitled to apply for, an input tax refund in respect of the most recent supply of the property made to the registrant or the most recent occasion on which the property was brought into Québec by the registrant; or
(4)  a supply deemed under section 212.2, 286, 323.2 or 323.3 of the Act to have been made by the registrant or a supply by the registrant to which section 290 of the Act applies;
(5)  a zero-rated supply;
(6)  a supply made outside Québec;
(7)  a supply in respect of which the recipient is not required to pay tax under a law of Canada or a province unless, in the case of a supply to a government other than the Gouvernement du Québec, that government has agreed, under an agreement with the Gouvernement du Québec, to pay the tax under Title I of the Act in respect of the supply;
(8)  a supply to which section 41.0.1 of the Act applies; and
(9)   a supply deemed under section 41.1 or 41.2 of the Act to have been made by a registrant acting as a mandatary.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 33; O.C. 1116-2007, s. 9; O.C. 390-2012, s. 20; O.C. 701-2013, s. 34.
434R5. (Revoked).
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 34.
434R5.1. Subject to sections 434R1 to 434R8, the rate of a registrant that applies, for the purposes of these sections, for a reporting period in a particular fiscal year of the registrant, in respect of a particular supply made by the registrant is
(1)  in the case of a registrant that makes the particular supply in the course of an activity engaged in by the registrant acting as a municipality, 5.7%; and
(2)  in any other case, 7.3%.
O.C. 1463-2001, s. 35; O.C. 1176-2010, s. 4; O.C. 390-2012, s. 21.
434R6. A registrant that is a non-profit organization, other than a selected public service body and a specified facility operator, that has filed an election to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 ceases to be a registrant who may so determine that net tax immediately before the beginning of the following fiscal year:
(1)  where the fiscal year corresponds to its reporting period, the fiscal year at the end of which it is not a qualifying non-profit organization; or
(2)  in all other cases, the fiscal year at the beginning of which it is not a qualifying non-profit organization.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 36.
434R7. Subject to sections 434R8 and 434R8.7, if an election by a registrant to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 is in effect during a particular reporting period of the registrant, the net tax of the registrant for the particular reporting period is equal to the positive or negative amount determined by the formula
A + B - C.
For the purposes of that formula:
(1)  A is the total of the amounts determined by the formula provided for in the third paragraph, in respect of all the particular supplies to which the same rate applies;
(2)  B is the total of the following amounts:
(a)  all amounts each of which is an amount that became collectible, or was collected, by the registrant in the particular reporting period as or on account of tax under section 16 of the Act in respect of
i.  specified supplies made by the registrant; or
ii.  supplies made on behalf of another person for whom the registrant acts as a mandatary and in respect of which the registrant has made an election under section 41.0.1 of the Act;
(b)  the amounts in respect of the specified supplies that must be added, under Chapter VIII of Title I of the Act, in computing the net tax for the particular reporting period;
(b.1)  the amount that is required under section 473.5 of the Act to be added in determining the net tax for the particular reporting period;
(c)  the total of all the amounts each of which is an amount of tax deemed, under section 243 of the Act, to have been collected by the registrant during the particular reporting period or a previous reporting period of the registrant in respect of a supply, other than a specified supply, to the extent that the registrant files, in respect of that amount, an application for a rebate under section 387 of the Act for the particular reporting period; and
(d)  the total of all the amounts each of which is an amount of tax that the registrant is deemed, under section 242 of the Act, to have paid during the particular reporting period or a previous reporting period of the registrant in respect of the supply of property and for which the registrant files an application for a rebate under section 387 of the Act for the particular reporting period, to the extent that the registrant was previously deemed, under section 243 of the Act, to have collected the tax in respect of that supply that was not a specified supply; and
(3)  C is the total of the following amounts:
(a)  the total of the amounts each of which is an input tax refund of the registrant for one of the following reporting periods, applied for in the return filed under Chapter VIII of Title I of the Act for the particular reporting period:
i.  the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of an immovable acquired by way of purchase by the registrant or an improvement to the immovable;
ii.  the particular reporting period or a previous reporting period of the registrant during which the election was in effect in respect of the supply by way of sale to the registrant, or the bringing into Québec by the registrant, of movable property that was acquired or brought in by the registrant for use as a specified property and whose fair market value at the time of the supply, or whose value established according to section 17 of the Act at the time that it was brought in, as the case may be, is at least $10,000;
iii.  the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of an improvement to a specified property, other than an immovable, of the registrant, if the registrant applied for or is entitled to apply for an input tax refund in respect of the last supply to, or bringing into Québec by, the registrant of the specified property;
iv.  a reporting period of the registrant ending before the coming into effect of the election; or
v.  the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of corporeal movable property, other than property referred to in subparagraph ii, that is acquired or brought into Québec for supply by way of sale and is deemed under section 41.2 of the Act to have been supplied by an auctioneer acting as a mandatary for the registrant or is supplied by a person acting as a mandatary for the registrant in circumstances in which section 41.0.1 of the Act applies; or
vi.  the particular reporting period or a preceding reporting period of the registrant during which the election was in effect in respect of corporeal movable property that is deemed under subparagraph 2 of the first paragraph of section 327.7 of the Act to have been acquired by the registrant and under section 41.1 or 41.2 of the Act to have been supplied by the registrant; and
(b)  the amounts, in respect of specified supplies that may be deducted under Chapter VIII of Title I in computing the net tax for the particular reporting period and that the registrant applies for in the return filed under that chapter for that period.
The formula referred to in subparagraph 1 of the second paragraph is the following:
D × (E - F).
For the purposes of that formula:
(1)  D is the rate of the registrant for the particular reporting period that applies to the particular supplies;
(2)  E is the total of the following amounts:
(a)  all consideration that became due, or was paid without having become due, to the registrant in the particular reporting period for the particular supplies that are taxable supplies, other than designated supplies, supplies of financial services, specified supplies and supplies deemed under section 243 or 350.6 of the Act to have been made, made in Québec by the registrant; and
(b)  all amounts that became collectible, and all other amounts collected, by the registrant in the particular reporting period as or on account of tax under section 16 of the Act in respect of the particular supplies that are taxable supplies made by the registrant, other than specified supplies and supplies deemed under section 243 or 350.6 of the Act to have been made; and
(3)  F is the total of each amount which is an amount that the registrant paid or credited to a person during the particular reporting period as the following amounts:
(a)  a reduction in, or a rebate or refund of, all or part of the consideration for a particular supply, other than a designated supply or a specified supply, made in Québec by the registrant; or
(b)  a refund of, or a credit for, tax under section 16 of the Act charged to or collected from the person in respect of a particular supply, other than a specified supply.
O.C. 1108-95, s. 8; O.C. 1635-96, s. 18; O.C. 1463-2001, s. 37; O.C. 134-2009, s. 4; O.C. 390-2012, s. 22; O.C. 701-2013, s. 35.
434R8. Subject to sections 434R8.7 to 434R8.11, if a registrant operates a business that consists in providing telephone services, electricity or natural gas in a separate division or service and an election by the registrant to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 is in effect during a particular reporting period of the registrant, the net tax of the registrant for the particular reporting period is equal to the positive or negative amount determined by the formula
A + B.
For the purposes of that formula:
(1)  A is the amount that would correspond to the registrant’s net tax for the particular reporting period, determined in accordance with section 434R7, if the registrant did not operate the business and if all the property and services acquired or brought into Québec by the registrant, otherwise than primarily for consumption, use or supply in the course of operating the business were the only property and services acquired or brought in by the registrant; and
(2)  B is the amount that would correspond to the registrant’s net tax for the particular reporting period, determined in accordance with sections 428 to 432 of the Act, if the operation of the business were the only activity carried on by the registrant and if the property and services acquired or brought into Québec by the registrant primarily for consumption, use or supply in the course of operating the business were the only property and services acquired or brought in by the registrant.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 38.
STREAMLINED METHOD FOR DETERMINING INPUT TAX REFUNDS
O.C. 1463-2001, s. 39.
434R8.1. For the purposes of sections 434R8.1 to 434R8.14, the threshold amount for a particular fiscal year of a registrant is equal to the total of
(1)  the amount determined by the formula
A x 365/B; and
(2)  the total of all amounts each of which is an amount in respect of an associate of the registrant who was associated with the registrant at the end of the fiscal year of the associate that is the last fiscal year of the associate ending in the fiscal year immediately preceding the particular fiscal year of the registrant, determined by the formula
C x 365/D.
In applying the formulas provided for in the first paragraph,
(1)  A is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the registrant, made by the registrant that became due, or was paid without having become due, to the registrant in the fiscal year immediately preceding the particular fiscal year of the registrant;
(2)  B is the number of days in the fiscal year immediately preceding the particular fiscal year;
(3)  C is the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the associate, made by the associate that became due, or was paid without having become due, to the associate in the fiscal year of the associate; and
(4)  D is the number of days in the fiscal year of the associate.
O.C. 1463-2001, s. 39.
434R8.2. For the purposes of sections 434R8.1 to 434R8.14, the threshold amount for a particular fiscal quarter in a particular fiscal year of a registrant is equal to the total of
(1)  the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the registrant, made by the registrant that became due, or was paid without having become due, to the registrant in the fiscal quarters that end in the particular fiscal year immediately preceding the particular fiscal quarter of the particular fiscal year; and
(2)  the total of all amounts each of which is an amount in respect of an associate of the registrant who was associated with the registrant at the beginning of the particular fiscal quarter equal to the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the associate, made by the associate that became due, or was paid without having become due, to the associate in the fiscal quarters of the associate that end in the particular fiscal year of the registrant before the beginning of the particular fiscal quarter of the registrant.
O.C. 1463-2001, s. 39.
434R8.3. For the purposes of sections 434R8.1 to 434R8.14, the purchase threshold for a fiscal year of a registrant is equal to the total of all amounts each of which is
(1)  an amount that became due, or was paid without having become due, by the registrant in the preceding fiscal year for a taxable supply, other than a zero-rated supply, of property or a service that was acquired in Québec by the registrant or was acquired outside Québec by the registrant and brought into Québec by the registrant; and
(2)  either
(a)  included in determining the cost to the registrant of the property or service for the purposes of the Taxation Act (chapter I-3), or
(b)  tax payable by the registrant in respect of the acquisition or bringing into Québec of the property or service.
O.C. 1463-2001, s. 39.
434R8.4. For the purposes of sections 434R8.1 to 434R8.14, the purchase threshold of a registrant for a particular day is equal to the total of all amounts each of which is
(1)  an amount that, on or before the particular day and in the fiscal year of the registrant that includes the particular day, became due, or was paid without having become due, by the registrant for a taxable supply, other than a zero-rated supply, of property or a service that was acquired in Québec by the registrant or was acquired outside Québec by the registrant and brought into Québec by the registrant; and
(2)  either
(a)  included in determining the cost to the registrant of the property or service for the purposes of the Taxation Act (chapter I-3), or
(b)  tax payable by the registrant in respect of the acquisition or bringing into Québec of the property or service.
O.C. 1463-2001, s. 39.
434R8.5. A registrant is a registrant who may make an election, to take effect on the first day of a reporting period of the registrant, to determine the net tax of the registrant in accordance with sections 434R8.1 to 434R8.14 if
(1)  the threshold amount for the fiscal year of the registrant that includes the reporting period does not exceed $1,000,000;
(2)  where the fiscal quarter of the registrant that includes the reporting period is not the first fiscal quarter in the fiscal year, the threshold amount for the fiscal quarter does not exceed $1,000,000;
(3)  the purchase threshold for the fiscal year does not exceed $4,000,000;
(4)  where the registrant is a public service body, it is reasonable to expect at the beginning of the reporting period that the purchase threshold for the registrant’s next fiscal year will not exceed $4,000,000; and
(5)  the registrant is not a person referred to in the definition of “listed financial institution” in section 1 of the Act at the beginning of the reporting period.
O.C. 1463-2001, s. 39; O.C. 701-2013, s. 36.
434R8.6. A registrant who has elected to determine the net tax of the registrant in accordance with sections 434R8.1 to 434R8.14 ceases to be a registrant who may so determine that net tax at the earliest of
(1)  if the threshold amount for the second or third fiscal quarter in a fiscal year of the registrant exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year for which the threshold amount exceeds $1,000,000;
(2)  if the threshold amount for a fiscal year of the registrant exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year;
(3)  if the registrant is not a public service body and the purchase threshold of the registrant for a particular day exceeds $4,000,000, the end of the preceding day;
(4)  if the registrant is a public service body and the purchase threshold for a fiscal year of the registrant exceeds $4,000,000, the end of the first fiscal quarter in that fiscal year; and
(5)  if the registrant becomes a person referred to in the definition of “listed financial institution” in section 1 of the Act during a fiscal quarter of the registrant, the end of that fiscal quarter.
O.C. 1463-2001, s. 39; O.C. 701-2013, s. 37.
434R8.7. If an election by a registrant to determine the net tax of the registrant in accordance with sections 434R8.1 to 434R8.14 is in effect during a reporting period of the registrant, the net tax of the registrant for the reporting period is, subject to sections 434R8.1 to 434R8.14, the positive or negative amount of net tax for the reporting period determined in accordance with
(1)  sections 434R0.1 to 434R0.15, if the registrant has filed an election to determine the net tax of the registrant in accordance with sections 434R0.1 to 434R0.15 that is in effect during the reporting period;
(2)  sections 434R1 to 434R8, if the registrant has filed an election to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 that is in effect during the reporting period; and
(3)  section 428 of the Act, in any other case.
O.C. 1463-2001, s. 39.
434R8.8. For the purpose of determining the input tax refund of a registrant in respect of property or a service for a particular reporting period of the registrant and an amount that is required under section 456 of the Act to be added in determining the net tax of the registrant for any reporting period, for the purposes of sections 434R8.1 to 434R8.14, the amount of tax under section 16 or 17 of the Act, as the case may be, that became payable, or was paid without having become payable, by the registrant during the particular reporting period in respect of the supply or bringing into Québec of the property or service is deemed to be equal to the amount determined by the formula
A x B.
In applying the formula provided for in the first paragraph,
(1)  A is the tax fraction; and
(2)  B is the total of all amounts each of which is
(a)  the consideration that became due, or was paid without having become due, by the registrant during the period in respect of the supply of the property or service to the registrant,
(b)  the tax under section 16 or 17 of the Act that became payable, or was paid without having become payable, by the registrant during the period in respect of the supply or bringing into Québec of the property or service,
(c)  in the case of corporeal movable property that was brought into Québec by the registrant, the amount of a tax or duty imposed in respect of the property under the Excise Tax Act (R.S.C. 1985, c. E-15), other than Part IX, the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)), the Special Import Measures Act (R.S.C. 1985, c. S-15) or any other law relating to customs, that became due, or was paid without having become due, by the registrant during the period,
(c.1)  the tax imposed in respect of the property or service under Part IX of the Excise Tax Act that became due or was paid without having become due by the registrant during the period,
(d)  a reasonable gratuity paid by the registrant during the period in connection with the supply, or
(e)  interest, a penalty or other amount paid by the registrant during the period if it was charged to the registrant by the supplier because an amount of consideration, or an amount of a duty or tax referred to in subparagraph c or c.1, that was payable in respect of the supply or bringing into Québec, was overdue.
However, this section applies only if
(1)  the movable property or the service is supplied in Québec to a registrant by another person, or the corporeal movable property is supplied outside Québec to a registrant by another person and brought into Québec by the registrant; and
(2)  the registrant is entitled to claim an input tax refund in respect of the property or service for any reporting period of the registrant.
O.C. 1463-2001, s. 39; O.C. 701-2013, s. 38.
434R8.9. Section 434R8.8 does not apply to a passenger vehicle or aircraft acquired or brought into Québec by a registrant who is an individual or a partnership for use as capital property of the registrant otherwise than exclusively in commercial activities of the registrant.
O.C. 1463-2001, s. 39.
434R8.10. For the purposes of sections 434R8.1 to 434R8.14, if an amount is deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act (chapter I-3) to be the capital cost to a registrant of a passenger vehicle for the purposes of that section, the amount, if any, by which the total of all amounts each of which is an amount of tax that is deemed under section 434R8.8 to have become payable, or to have been paid without having become payable, by the registrant in respect of the acquisition or bringing into Québec of the vehicle or the acquisition or bringing into Québec of an improvement to the vehicle, exceeds the amount determined by the formula provided for in the second paragraph shall not be included in determining an input tax refund of the registrant for any reporting period of the registrant.
The formula to which the first paragraph refers is
A x B.
In applying the formula provided for in the second paragraph,
(1)  A is the tax fraction; and
(2)  B is the amount deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act to be the capital cost to the registrant of the vehicle for the purposes of that section.
O.C. 1463-2001, s. 39.
434R8.11. For the purpose of determining in accordance with sections 434R8.1 to 434R8.14 the input tax refund of a partnership, an employer, a charity or a public institution that pays an amount as a reimbursement in respect of property or a service acquired or brought into Québec by a member of the partnership, an employee of the employer or a volunteer who has given services to the charity or public institution and in respect of which the member, employee or volunteer was liable to pay tax under section 16 or 17 of the Act, the amount of that tax is deemed, for the purpose of applying sections 212 and 212.1 of the Act, to be equal to the amount that would be determined under section 434R8.8 if that section applied to the acquisition or bringing into Québec by the member, employee or volunteer.
O.C. 1463-2001, s. 39.
434R8.12. An amount shall not be included in determining the total for B in the formula in section 434R8.8 in respect of a reporting period of a registrant during which an election to determine the net tax of the registrant in accordance with sections 434R8.1 to 434R8.14 is in effect if the amount became payable, or was paid without having become payable, by the registrant while the election was not in effect.
O.C. 1463-2001, s. 39.
434R8.13. If an election to determine the net tax of a registrant in accordance with sections 434R8.1 to 434R8.14 ceases to have effect during a reporting period of the registrant and tax under section 16 or 17 of the Act becomes payable or is paid without having become payable by the registrant, after the election ceases to have effect but during the period, in respect of the supply or bringing into Québec of property or a service, for the purposes referred to in the first paragraph of section 434R8.8, the amount of tax that became payable or was paid without having become payable by the registrant during the period in respect of that supply or bringing into Québec is, notwithstanding section 434R8.8, deemed to be equal to the total of
(1)  the amount that would, but for this section, be determined under section 434R8.8 in respect of that supply or bringing into Québec; and
(2)  the tax under section 16 or 17 of the Act that became payable or was paid without having become payable by the registrant, after the election ceased to have effect but during the period, in respect of that supply or bringing into Québec.
O.C. 1463-2001, s. 39.
434R8.14. For the purposes of section 435.3 of the Act, the provisions of sections 434R8.1 to 434R8.14 are prescribed provisions.
O.C. 1463-2001, s. 39.
434R9. Sections 429 to 430.3 of the Act apply, with the necessary modifications, for the purpose of determining the net tax for a reporting period of a registrant in accordance with sections 434R0.1 to 434R12.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 40.
434R10. For the purposes of sections 434R0.1 to 434R12, if, under section 86, 89 or 90 of the Act, tax under section 16 of the Act in respect of a supply of property or a service becomes payable by a registrant on a particular day, the consideration on which that tax is calculated is deemed to have become due on that day.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 41.
434R11. For the purpose of determining any amount under sections 434R0.1 to 434R12, other than an amount of net tax that is required by those sections to be determined in accordance with section 428 of the Act, the following rules apply:
(1)  where, at any time, a supplier accepts, as full or partial consideration for the supply of a property or a service, a coupon, ticket or other voucher — referred to in this paragraph as a “coupon” — other than a gift certificate, that may be exchanged for the property or the service or that entitles the recipient of the supply to a reduction or rebate on the price of the property or service and where the supplier is entitled to receive from another person an amount by reason of the redemption of the coupon, the coupon is deemed to be the consideration for the supply and the tax computed on that consideration is deemed to become collectible and to have been collected at that time;
(2)  where the consideration for a supply indicated on the invoice in respect of the supply may be reduced if it is paid within the time limit specified thereon and where it is so reduced, the consideration for the supply is deemed to be equal to the amount of the consideration so reduced and the total tax collected or collectible in respect of the supply is deemed to be equal to the tax computed on that amount; and
(3)  if consideration, or a part of it, for a taxable supply, other than a supply by way of sale of an immovable, made by a supplier in the course of activities engaged in by the supplier in a division or branch of the supplier becomes due, or is paid without having become due, to the supplier at a time when the division or branch is a small supplier division within the meaning of section 337.2 of the Act, that consideration or part, as the case may be, is deemed not to be consideration for a taxable supply; and
(4)  if property or a service is acquired by a person for consumption, use or supply in the course of activities engaged in by the person in a division or branch of the person and, at a time when the division or branch is a small supplier division, within the meaning of section 337.2 of the Act, an amount becomes due, or is paid without having become due, by the person for the supply of the property or service to the person, the amount shall not be included in determining the purchase threshold under section 434R8.3 for any fiscal year of the person.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 42.
434R12. For the purpose of determining any amount under sections 434R0.5 to 434R0.15, other than an amount of net tax that is required by sections 434R0.1 to 434R12 to be determined in accordance with section 428 of the Act, if at any time a registrant, who has filed an election that is in effect at that time, makes a taxable supply of property or a service to a person with whom the registrant is not dealing at arm’s length for no consideration or for consideration less than the fair market value of the property or service at that time, the supply is deemed to have been made for consideration, paid at that time, equal to that fair market value and tax calculated on that consideration is deemed to have become collectible, and to have been collected, at that time.
O.C. 1463-2001, s. 43.
436R1. For the purposes of section 436 of the Act and where the election made in accordance with section 434 of the Act ceases to be in effect at a particular time, any input tax refund that a registrant would have been entitled to include in computing the net tax for a reporting period of the registrant ending at or before that time, if the registrant had applied for it in a return filed under Chapter VIII of Title I of the Act for such period, is a prescribed refund that the registrant may apply for in a return filed for a reporting period of the registrant ending after that time.
O.C. 1108-95, s. 8; O.C. 1635-96, s. 19.
OFFSETTING OR REDUCTION OF TAX
442R1. For the purposes of sections 442R3 to 442R5, the expression:
“coordinator” means the person so designated in accordance with paragraph 1 of section 442R4; (coordinateur)
“direction” means a direction of a member referred to in paragraph 4 of section 442R4; (avis)
“joint application” means an application of all the members filed in accordance with paragraph 2 of section 442R4; (demande conjointe)
“member” means a member of a closely related group under section 330 of the Act; (membre)
“revised application” means an application filed in accordance with paragraph 8 of section 442R4. (demande révisée)
O.C. 1607-92, s. 442R1.
442R2. Sections 442R3 to 442R5 apply in respect of the tax required to be remitted under the second paragraph of section 437 and section 438 of the Act.
O.C. 1607-92, s. 442R2.
442R3. For the purposes of section 442 of the Act, the following circumstances are prescribed circumstances:
(1)  the person who may reduce or offset the tax that he is required to remit and any other person who may be entitled to a refund or rebate under the Act are corporations; and
(2)  the corporations referred to in paragraph 1 are members.
O.C. 1607-92, s. 442R3.
442R4. For the purposes of section 442 of the Act, the following conditions are prescribed conditions:
(1)  the members have designated a member to be the coordinator for the purpose of filing, on behalf of the members, all joint applications, revised applications and information required under this section and section 442R5, returns filed under sections 468 to 477 of the Act, and all applications and directions in respect of a rebate or refund under the Act;
(2)  the coordinator files, in the form determined by the Minister, the joint application in respect of reducing or offsetting the tax that a member is required to remit by all or a part of the refund or rebate to which another member is entitled under the Act;
(3)  a copy of the designation of the coordinator is filed with the joint application;
(4)  the coordinator files, in respect of a reporting period, the direction of a member directing that all or part of the refund or rebate to which he is entitled under the Act be applied to reduce or offset the tax that another member is required to remit;
(5)  the coordinator has received an acknowledgment from the Minister that the joint application has been received;
(6)  the reporting period for each member is the same;
(7)  no member belongs to another closely related group that has filed a joint application or a revised application and that has not notified the Minister in accordance with clause iii of subparagraph b of paragraph 4 of section 442R5;
(8)  where a corporation becomes a member after a joint application has been filed, the coordinator files, in the form determined by the Minister, a revised application by all the members so that the corporation is included as a member for the purposes of sections 442R1 to 442R5;
(9)  where a revised application is filed, the coordinator has received an acknowledgment from the Minister that the revised application has been received;
(10)  subject to paragraph 11, the coordinator files together, in respect of a reporting period, all returns of the members that are required to be filed under sections 468 to 477 of the Act, all directions and all applications for a refund or rebate under the Act;
(11)  where a revised application is filed in respect of a new member, the coordinator does not file any direction or return of the new member or application by the new member for a refund or rebate under the Act unless he has received from the Minister the acknowledgment that the revised application has been received; and
(12)  the coordinator files a notice where a corporation ceases to be a member.
O.C. 1607-92, s. 442R4.
442R5. For the purposes of section 442 of the Act, the following rules are prescribed rules:
(1)  the Minister shall not apply section 31 or 31.1 of the Tax Administration Act (chapter A-6.002) to the other person who may be entitled to a refund or rebate under the Act;
(2)  a joint application shall contain information that establishes that each corporation covered by the return is a member;
(3)  a revised application shall contain information that establishes that a corporation referred to in paragraph 8 of section 442R4 is a member;
(4)  the tax that a member is required to remit may be reduced or offset by all or part of a refund or rebate to which another member is entitled to under the Act in respect of any reporting period:
(a)  during or following which the acknowledgment referred to in paragraph 5 or 9 of section 442R4 is received, as the case may be; or
(b)  preceding any reporting period during which:
i.  a corporation ceases to be a member;
ii.  a member fails to comply with the Act or sections 442R1 to 442R4 and this section;
iii.  the coordinator files a notice on behalf of all the members that the members no longer intend to reduce or offset one another’s taxes by refunds or rebates under the Act;
(5)  a direction that is filed on behalf of a member shall be applied only where, as the case may be:
(a)  the member has no tax to remit; or
(b)  before applying the direction, the tax that the member is required to remit is reduced or offset, in accordance with section 441 of the Act, by the amount of a refund or rebate to which the member is entitled under the Act;
(6)  a joint application or a revised application shall be filed with the Minister;
(7)  a direction, a return or an application for a refund or rebate under the Act, in respect of a reporting period, shall, for each reporting period, be filed with the Minister, together with:
(a)  a statement that sets out:
i.  the tax that each member is required to remit;
ii.  the amount of the refund or rebate to which each member is entitled under the Act; and
(b)  a list that sets out, in respect of a reporting period:
i.  the name of each of the members entitled to a rebate or refund under the Act and the contents of each member’s direction;
ii.  the name of each of the members who may reduce or offset the tax to be remitted by all or part of a refund or rebate, in accordance with a direction, and the amount of the reduction or offsetting; and
iii.  the order in which the refunds or rebates are to be applied to reduce or offset the tax, where the direction is for reducing or offsetting the tax of more than one member; and
(8)  the coordinator shall remit, in respect of a reporting period, the amount of tax, where applicable, that each member is required to remit and, in a case where, in accordance with a direction, a member reduces or offsets the tax that he is required to remit by all or part of a refund or rebate, the amount of tax remittable after that reduction or offset.
O.C. 1607-92, s. 442R5; O.C. 1635-96, s. 20.
CREDIT AND DEBIT NOTE INFORMATION
D. 1607-92; O.C. 1463-2001, s. 44.
449R0.1. For the purposes of section 449R1, “intermediary” of a person means, in respect of a supply, a registrant who, acting as a mandatary for the person or under an agreement with the person, causes or facilitates the making of the supply by the person.
O.C. 1463-2001, s. 45.
449R1. For the purposes of paragraph 1 of section 449 of the Act, the following information is prescribed information that is to be contained in a credit note or a debit note, as the case may be, relating to one or more supplies:
(1)  a statement or other indication that the document in question is a credit note or a debit note;
(2)  the name of the supplier or an intermediary in respect of the supply, or the name under which the supplier or the intermediary does business, and the registration number assigned under section 415 of the Act to the supplier or the intermediary, as the case may be;
(3)  the recipient’s name or the name under which he does business or the name of his authorized mandatary or representative;
(4)  the date on which the note is issued;
(5)  if the note is issued in respect of a patronage dividend in circumstances in which section 453 of the Act applies, the amount of the adjustment, refund or credit of tax that the issuer of the patronage dividend is deemed under paragraph 2 of section 453 of the Act to have made in respect of the supplies to which the patronage dividend relates;
(6)  (paragraph revoked);
(7)  except where paragraph 5 applies,
(a)   if the note is issued for a total amount that includes the amount by which the consideration for 1 or more taxable supplies, other than zero-rated supplies, and the tax calculated thereon have been reduced, the amount of the adjustment, refund or credit of tax that is included in that total, and
(b)  in any other case, the amount of the adjustment, refund or credit of tax for which the note is issued.
O.C. 1607-92, s. 449R1; O.C. 1463-2001, s. 46.
REMITTANCE OF THE TAX
O.C. 1108-95, s. 9.
472R1. For the purposes of section 472 of the Act, the Société de l’assurance automobile du Québec is a prescribed person where the tax is payable in respect of the supply of a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by its acquirer.
O.C. 1635-96, s. 21.
473R1. For the purposes of section 473 of the Act, the Société de l’assurance automobile du Québec is a prescribed person where the tax is payable in respect of the bringing in of a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the person who brings the road vehicle into Québec.
O.C. 1635-96, s. 21.
473.1R1. For the purposes of section 473.1 of the Act, the Société de l’assurance automobile du Québec is a prescribed person.
O.C. 1108-95, s. 9.
473.1.1R1. For the purposes of section 473.1.1 of the Act, the Société de l’assurance automobile du Québec is a prescribed person.
O.C. 1470-2002, s. 15.
REDUCTION OF THE SPECIFIC DUTY IN RESPECT OF BEER
Prescribed persons
O.C. 1635-96, s. 22.
489.1R1. For the purposes of the first paragraph of section 489.1 of the Act, a person is a prescribed person at a particular time if the total number of millilitres of beer sold in Québec or outside Québec, in the calendar year preceding that time, by the person and, where applicable, either of the following persons, does not exceed 30,000,000,000:
(1)  where the person is a corporation resulting from the amalgamation of 2 or more corporations that is in its first year of operation at that time, each amalgamated corporation;
(2)  an associate of the person within the meaning of section 5 of the Act or another person whose business the person continues to carry on.
For the purposes of the first paragraph, a person continues to carry on the business of another person where
(1)  the person acquires all or substantially all of the assets of the other person’s business; and
(2)  it is reasonable to consider that, because of the acquisition, the person has continued to carry on the other person’s business.
O.C. 1635-96, s. 22; O.C. 1466-98, s. 6; O.C. 1463-2001, s. 47.
Prescribed percentages
O.C. 1635-96, s. 22.
489.1R2. For the purposes of the first paragraph of section 489.1 of the Act, the prescribed percentage is
(1)  67%, from the first to the 7,500,000,000th millilitre of beer in respect of which a specific tax is payable in the particular calendar year; and
(2)  33%, from the 7,500,000,001th to the 15,000,000,000th millilitre of beer in respect of which a specific tax is payable in the particular calendar year.
O.C. 1635-96, s. 22; O.C. 1466-98, s. 7; O.C. 1463-2001, s. 48; O.C. 1282-2003, s. 5; O.C. 1249-2005, s. 2.
Prescribed terms and conditions
O.C. 1635-96, s. 22.
489.1R3. For the purposes of the first paragraph of section 489.1 of the Act, where a specific tax is payable pursuant to section 488 or 489 of the Act, a millilitre shall be considered for the purposes of section 489.1R2 only at the time that tax is payable.
O.C. 1635-96, s. 22; O.C. 1466-98, s. 7.
REDUCTION OF THE SPECIFIC TAX IN RESPECT OF ANY OTHER ALCOHOLIC BEVERAGE
Prescribed persons
O.C. 1466-98, s. 8.
489.1R4. For the purposes of the second paragraph of section 489.1 of the Act, a person is a prescribed person at a particular time if the person is a small-scale producer whose total number of millilitres of wine, cider or any other alcoholic beverage, other than beer, sold in Québec or outside Québec, in the calendar year preceding that time, by the person and, where applicable, any of the following persons, does not exceed 1,500,000,000:
(1)  where the person is a corporation resulting from the amalgamation of 2 or more corporations that is in its first year of operation at that time, each amalgamated corporation; or
(2)  an associate of the person within the meaning of section 5 of the Act, or another person whose business the person continues to carry on.
For the purposes of the first paragraph, a person is a small-scale producer where the raw material used in the production comes primarily from land that is owned or rented by that person and is situated in Québec.
For the purposes of subparagraph 2 of the first paragraph, a person continues to carry on another person’s business where
(1)  the person acquires all or substantially all the assets of the other person’s business; and
(2)  it is reasonable to consider that, because of the acquisition, the person has continued to carry on the other person’s business.
O.C. 1466-98, s. 8; O.C. 1149-2006, s. 12; O.C. 1176-2010, s. 5.
Reduction
O.C. 1466-98, s. 8.
489.1R5. For the purposes of the second paragraph of section 489.1 of the Act, the prescribed amount or percentage is
(1)  100%, from the first 150,000,000th millilitre of wine, cider or any other alcoholic beverage, other than beer, in respect of which a specific tax would be payable, but for this section, in a particular calendar year; or
(2)  from the 150,000,001st to the 1,500,000,000th millilitre of wine, cider or any other alcoholic beverage, other than beer, in respect of which a specific tax is payable in a particular calendar year,
(a)  0.1674 ¢/ml if the alcoholic beverages are sold for consumption on the premises; or
(b)  0.0756 ¢/ml if the alcoholic beverages are sold for consumption otherwise than on the premises.
O.C. 1466-98, s. 8; O.C. 1249-2005, s. 3; O.C. 1149-2006, s. 13; O.C. 1176-2010, s. 6.
Prescribed terms and conditions
O.C. 1466-98, s. 8.
489.1R6. For the purposes of the second paragraph of section 489.1 of the Act, where a specific tax is payable pursuant to section 488 or 489 of the Act, a millilitre shall be considered for the purposes of section 489.1R5 only at the time that tax is payable.
O.C. 1466-98, s. 8.
REBATE OF AN AMOUNT EQUAL TO THE SPECIFIC TAX
O.C. 1470-2002, s. 16.
505.1R1. For the purposes of subparagraph 4 of the second paragraph of section 505.1 of the Act, the following are the prescribed terms and conditions:
(1)  the registration certificate of the collection officer who applies for the rebate shall be in force at the time of the sale of the alcoholic beverages;
(2)  the registration certificate of the person to whom the alcoholic beverages are sold shall be in force at the time of the sale of those alcoholic beverages;
(3)  the collection officer who files an application for a rebate shall provide, at the request of the Minister and within the time fixed by the Minister, for each person in respect of whom a bad debt is written off, the following information:
(a)  the date of fiscal year end for the collection officer who files the application and the date on which the person’s bad debt was written off;
(b)  the person’s name and address;
(c)  detailed information for each sale of alcoholic beverages, that is, the date of the sale, the number of the invoice, the number of litres of beer and alcoholic beverages other than beer sold and the rate of the amount equal to the specific tax provided for in section 487 of the Act, applicable as the case may be, to each sale of beer or alcoholic beverages other than beer;
(d)  the amount of each invoice, including the tax payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the tax payable under Title I of the Act and excluding the amount equal to the specific tax provided for in section 487 of the Act;
(e)  the amount of each invoice, including the amount equal to the specific tax provided for in section 487 of the Act and excluding the tax payable under Part IX of the Excise Tax Act and the tax payable under Title I of the Act.
O.C. 1470-2002, s. 16; O.C. 1155-2004, s. 1.
505.1R2. For the purposes of the third paragraph of section 505.1 of the Act:
(1)  the prescribed terms and conditions of use are, for any person who wishes to use the prescribed manner in the fiscal year of the person, to inform the Minister of such election in prescribed form at the time of the initial application for a rebate filed in that fiscal year. The person shall also indicate therein the period covered by the fiscal year and use that manner throughout that fiscal year;
(2)  the prescribed manner is to determine the amount of the rebate by the formula
A/B x C.
For the purposes of that formula,
(a)  A is the amount of the debt written off;
(b)  B is the aggregate of the sales that are the amount of the debt to which the amount of the debt written off relates, including the amount provided for in section 497 of the Act, the tax payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the tax payable under Title I of the Act;
(c)  C is the amount provided for in section 497 of the Act, included in the aggregate of the sales that are the amount of the debt to which the amount of the debt written off relates.
O.C. 1470-2002, s. 16.
505.1R3. For the purposes of sections 505.1R1 and 505.1R2, the fiscal year of a person is that person’s fiscal year within the meaning of section 458.1 of the Act.
O.C. 1470-2002, s. 16.
505.3R1. For the purposes of section 505.3 of the Act, the prescribed manner is to determine the amount provided for in section 497 of the Act by the formula
A × B/C.
For the purposes of that formula,
(1)  A is the amount of the recovered bad debt;
(2)  B is the amount provided for in section 497 of the Act, included in the aggregate of the sales that are the amount of the debt to which the amount of the recovered bad debt relates;
(3)  C is the aggregate of the sales that are the amount of the debt to which the amount of the recovered debt relates, including the amount provided for in section 497 of the Act, the tax payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the tax payable under Title I of the Act.
O.C. 1470-2002, s. 16.
DAMAGE INSURANCE PREMIUM
518R1. For the purposes of section 518 of the Act, the prescribed premiums and the prescribed conditions are those referred to in sections 518R2 to 518R10.
O.C. 1607-92, s. 518R1.
518R2. Sections 518R3 to 518R10 apply to damage insurance premiums related to activities carried on or goods used for purposes of business.
Where that premium is also related to activities carried on or goods used for personal purposes, sections 518R3 to 518R10 apply only to the part of the premium which is related to activities carried on or goods used for purposes of business.
O.C. 1607-92, s. 518R2.
518R3. Where the insurance contract specifies the part of the premium which is attributable to a risk that might occur in Québec, the premium on which the tax provided for in Title III of the Act is calculated shall be equal to that part of the premium, if it corresponds to the risk that might occur in Québec.
O.C. 1607-92, s. 518R3.
518R4. Where the insurance contract does not specify the part of the premium which is attributable to a risk that might occur in Québec, the premium on which the tax provided for in Title III of the Act is calculated shall be equal to the part of the premium representing the proportion that business done in Québec is of business done in Québec and elsewhere, using the data from the most recent fiscal period.
O.C. 1607-92, s. 518R4.
518R5. For the purposes of section 518R4, where the premium is payable by a corporation which has establishments in Québec and elsewhere, the proportion to be used shall be that determined under Title XXVII of the Regulation respecting the Taxation Act (chapter I-3, r. 1) without reference to sections 771R12 and 771R43 of that Regulation.
O.C. 1607-92, s. 518R5; O.C. 1303-2009, s. 2.
518R6. For the purposes of section 518R4, where the premium is payable by a person who has establishments in Québec and elsewhere and who is not a corporation, the proportion to be used shall be that which would be determined under Title XXVII of the Regulation respecting the Taxation Act (chapter I-3, r. 1) if that person were a corporation.
O.C. 1607-92, s. 518R6; O.C. 1303-2009, s. 3.
518R7. For the purposes of section 518R4, where the premium is payable by a person not referred to in section 518R5 or 518R6 and who operates a bus or truck transport company, the proportion to be used shall be the proportion that the number of kilometres travelled in Québec by vehicles which he owns or has leased is of the total number of kilometres travelled by such vehicles.
O.C. 1607-92, s. 518R7.
518R8. For the purposes of section 518R4, where the premium is payable by a person not referred to in section 518R5, 518R6 or 518R7, the proportion to be used shall be calculated on the basis of real and verifiable data respecting the part of the risk that might occur in Québec.
O.C. 1607-92, s. 518R8.
518R9. Notwithstanding section 518R4, where a person is required to determine the proportion provided for therein and where the data respecting his most recent fiscal period are not available, the proportion shall be determined using the estimated data for that fiscal period.
Likewise, where it is a person’s first fiscal period or where his most recent fiscal period was less than 12 months, the proportion shall be determined using the estimated data for his first fiscal period of 12 months.
A person shall, within 6 months following the end of his most recent fiscal period in the cases provided for in the first paragraph or the end of his first fiscal period of 12 months in the cases provided for in the second paragraph, adjust the tax that he has paid under Title III of the Act using the real data for the fiscal period and pay the tax or apply for it to be refunded to the person who paid the premium.
O.C. 1607-92, s. 518R9; O.C. 1155-2004, s. 2.
518R10. A person who determines the proportion provided for in section 518R4 shall maintain a register of the data used for such purpose and keep the supporting documentation concerning the payment of the premium and the tax payable under Title III of the Act.
O.C. 1607-92, s. 518R10.
TAX ON LODGING
Prescribed sleeping-accommodation establishments
O.C. 1466-98, s. 9; O.C. 1149-2006, s. 14.
541.24R1. For the purposes of section 541.24 of the Act, the following establishments defined in the Regulation respecting tourist accommodation establishments (chapter E-14.2, r. 1) are prescribed sleeping-accommodation establishments:
(1)  hotel establishments;
(2)  tourist homes;
(3)  bed and breakfast establishments;
(4)  hospitality villages;
(5)  outfitting establishments; and
(6)  other accommodation establishments.
O.C. 1466-98, s. 9; O.C. 1463-2001, s. 49; O.C. 390-2012, s. 23.
Prescribed classes and prescribed tourist regions
O.C. 1466-98, s. 9; O.C. 1149-2006, s. 15.
541.24R2. For the purposes of section 541.24 of the Act, the classes and tourist regions in Schedule II.2 are prescribed classes and prescribed tourist regions.
O.C. 1466-98, s. 9; O.C. 1149-2006, s. 16.
AGREEMENT ON FISCAL MATTERS RELATED TO CONSUMER GOODS AND SERVICES BETWEEN QUÉBEC AND KAHNAWAKE
O.C. 1393-99, s. 1.
541.47R1. For the purposes of this section and sections 541.47R2 to 541.47R4, the expression
“beneficiary” means an individual who is defined as a member of the Mohawks of Kahnawake under the Kahnawake Custom Code on Membership, as made by the Mohawk Council of Kahnawake, who ordinarily resides in the territory;
“territory” means the territory over which the Mohawk Council of Kahnawake has jurisdiction.
O.C. 1393-99, s. 1.
541.47R2. Section 16 of the Act does not apply in respect of a supply of corporeal movable property other than property referred to in section 541.47R3, made after December 14, 1999, where the supply is made to a beneficiary who acquires the property for his personal consumption, use or enjoyment in the territory, but not for consumption, use or supply in the course of his commercial activities and where
(1)  the supplier makes the supply through an establishment situated in a municipality referred to in section 541.47R4 and delivers the property to the beneficiary in that establishment;
(2)  the beneficiary identifies himself to the supplier by presenting
(a)  his certificate of Indian status issued by the Department of Indian Affairs and Northern Development; and
(b)  one or the other of the following documents, i.e., his driver’s licence issued by the Société de l’assurance automobile du Québec, his health insurance card issued by the Régie de l’assurance maladie du Québec or his birth certificate;
(3)  the supplier records the name of the beneficiary and the number of the beneficiary’s certificate of Indian Status on the invoice and any other document attesting to the supply; and
(4)  the supplier retains evidence that the supply is made to a beneficiary.
O.C. 1393-99, s. 1; L.Q. 1999, c. 89, s. 53.
541.47R3. The property excluded from the application of section 541.47R2 is the following:
(1)  alcoholic beverages;
(2)  fuel within the meaning of section 1 of the Fuel Tax Act (chapter T-1); and
(3)  meals supplied in a restaurant or a similar business.
O.C. 1393-99, s. 1.
541.47R4. The municipalities referred to for the purposes of section 541.47R2 are the following:
(a)  Baie-D’Urfé, Beaconsfield, Brossard, Côte-Saint-Luc, Dollard-Des Ormeaux, Dorval, Hampstead, Kirkland, L’Île-Dorval, Longueuil, Montréal, Montréal-Est, Montréal-Ouest, Mont-Royal, Pointe-Claire, Sainte-Anne-de-Bellevue, Saint-Lambert, Senneville and Westmount;
(b)  in the regional county municipality of Roussillon:
Candiac;
Châteauguay;
Delson;
LaPrairie;
Léry;
Mercier;
Saint-Constant;
Sainte-Catherine;
Saint-Isidore;
Saint-Mathieu;
Saint-Philippe;
(c)  (paragraph revoked).
O.C. 1393-99, s. 1; O.C. 1470-2002, s. 17; O.C. 1149-2006, s. 17.
REFUND OF THE SALES TAX IN RESPECT OF A RESIDENTIAL BUILDING
O.C. 1607-92; O.C. 1635-96, s. 23.
663R1. For the purposes of the definition of “estimated tax” in section 663 of the Act, the prescribed amount, specified in prescribed manner, is
(1)  where the rebate claimed under section 664, 665 or 667 of the Act is not based on the fair market value of the residential complex or the consideration for the supply of the complex, the amount determined by the formula
A × $40;
(2)  in all other cases, the amount determined by the formula
B × 3.4%.
For the purposes of these formulas,
(1)  A is
(a)  where the residential complex is not a unit held in co-ownership, the number of square metres of the floor space of the complex; and
(b)  where the residential complex is a unit held in co-ownership, the total of
i.  the number of square metres of the floor space of the unit, and
ii.  the amount equal to the total number of square metres of floor space of the common areas of the complex held in co-ownership in which the unit is situated multiplied by the fraction obtained by dividing the number of square metres of floor space of the unit by the total number of square metres of floor space of all units held in co-ownership in the complex held in co-ownership;
(2)  B is
(a)  where, after tax under section 16 of the Act has become payable in respect of the supply by way of sale of the residential complex to an individual, a rebate under section 665 of the Act becomes payable to the individual, the consideration determined without reference to any tax other than tax under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
(b)  where, after tax under section 16 of the Act has become collectible by a builder in respect of the supply by way of sale of the residential complex, a rebate under section 667 of the Act becomes payable to the builder, the consideration determined without reference to any tax other than tax under Part IX of the Excise Tax Act;
(c)  where the builder of the complex is deemed under section 223, 224, 225 or 226 of the Act, to have collected tax at any time and a rebate under section 664 or 667 of the Act becomes payable to the builder, the fair market value of the residential complex at that time, determined without reference to any tax other than tax under Part IX of the Excise Tax Act.
O.C. 1607-92, s. 663R1; O.C. 1466-98, s. 10.
663R2. For the purposes of this section and section 663R1, the floor space of a residential complex or residential unit includes the width of the exterior walls not adjacent to any other complex or unit and one half of the width of such walls that are adjacent to another complex or unit.
Notwithstanding the foregoing, the floor space of a residential complex and of the common areas of a complex held in co-ownership does not include the floor space of the following:
(1)  attics, storage rooms and basements, unless they are finished by one of the following persons to a standard comparable to the living areas of the complex:
(a)  where the complex is a specified single unit residential complex, by the builder who supplies the complex to the person who is entitled, in respect of the complex, to the rebate provided for in section 665 of the Act; and
(b)  in any other case, by a builder of the complex;
(2)  areas set aside for:
(a)  equipment to heat the residential complex or complex held in co-ownership;
(b)  the supply of water, electricity or gas to the residential complex or complex held in co-ownership; and
(3)  parking areas.
O.C. 1607-92, s. 663R2; O.C. 1466-98, s. 11.
663R3. (Revoked).
O.C. 1607-92, s. 663R3; O.C. 1466-98, s. 12.
IDENTIFICATION OF CERTAIN BEVERAGE CONTAINERS
Definitions
O.C. 1607-92; O.C. 21-95, s. 1.
677R1. In sections 677R3 to 677R9.2, the expression:
“establishment” means an establishment referred to in paragraph 18 of section 177 of the Act;
“identified container” means a container identified in the manner prescribed by the Minister under subparagraph 22 of the first paragraph of section 677 of the Act.
O.C. 1607-92, s. 677R1; O.C. 21-95, s. 2.
Classes of beverages
O.C. 21-95, s. 2.
677R2. For the purposes of subparagraph 22 of the first paragraph of section 677 of the Act, the following are prescribed classes of beverages:
(1)  “alcoholic beverages”, namely, alcohol, cider, spirits or wine, other than wine on tap, within the meaning assigned to those expressions by section 2 of the Act respecting offences relating to alcoholic beverages (chapter I-8.1) and beer blended with other alcoholic beverages within the meaning assigned to that expression in section 1 of the Regulation respecting alcoholic beverages made with beer (chapter S-13, r. 2);
(2)  “beer”, namely, a beverage obtained by the alcoholic fermentation in drinking water of an infusion or decoction of barley malt, hops or any other similar product, as well as beverages composed of beer and other non-alcoholic substances, where those beverages contain more than 0.5% of alcohol by volume; this class excludes draught beer though.
O.C. 1607-92, s. 677R2; O.C. 21-95, s. 2; O.C. 1176-2010, s. 7.
Containers of alcoholic beverages
O.C. 21-95, s. 2.
677R3. An alcoholic beverage intended for use or consumption in an establishment shall be conserved in an identified container.
It is the same for alcoholic beverages, except for alcohol or spirits, which are intended for sale, for take out or delivery with a meal, by an establishment that primarily and ordinarily sells meals for consumption on the premises.
O.C. 1607-92, s. 677R3; O.C. 21-95, s. 2; O.C. 143-2003, s. 1.
677R4. For the purposes of subparagraph 22 of the first paragraph of section 677 of the Act, identified containers shall be for the exclusive use of establishments.
O.C. 1607-92, s. 677R4.
677R5. An alcoholic beverage conserved in an identified container may not be delivered to a person other than a consumer unless the following conditions are fulfilled:
(1)  the person keeps an establishment; and
(2)  the person holds a registration certificate issued under the Act.
O.C. 1607-92, s. 677R5.
677R6. An alcoholic beverage conserved in an identified container may not be sold or delivered to a consumer elsewhere than in an establishment.
Notwithstanding the first paragraph, alcoholic beverages other than alcohol or spirits, conserved in an identified container, may be sold to a consumer for take out or delivery with a meal by an establishment that primarily and ordinarily sells meals for consumption on the premises.
O.C. 1607-92, s. 677R6; O.C. 143-2003, s. 2.
677R7. Only an alcoholic beverage conserved in an identified container may be used or consumed in an establishment.
O.C. 1607-92, s. 677R7.
677R8. An alcoholic beverage conserved in an identified container may not be used or consumed elsewhere than in an establishment, except in the case mentioned in the second paragraph of section 677R6.
O.C. 1607-92, s. 677R8; O.C. 143-2003, s. 3.
677R9. An alcoholic beverage conserved in an identified container may not be sold wholesale to a person unless the following conditions are fulfilled:
(1)  the person keeps an establishment; and
(2)  the person holds a registration certificate issued under the Act.
O.C. 1607-92, s. 677R9.
Beer containers
O.C. 21-95, s. 3.
677R9.1. Beer intended for use or consumption in an establishment shall be in an identified container and shall be sold and delivered in such a container.
O.C. 21-95, s. 3.
677R9.1.1. Beer intended for sale for take out or delivery with a meal, by an establishment that primarily and ordinarily sells meals for consumption on the premises, shall be in an identified container and shall be sold and delivered in such a container.
O.C. 143-2003, s. 4.
677R9.2. Identified containers of beer shall be for the exclusive use of establishments.
O.C. 21-95, s. 3.
Offences
O.C. 21-95, s. 3.
677R9.3. For the purposes of subparagraph 60 of the first paragraph of section 677 of the Act, the contravention of any of sections 677R9.1 to 677R9.2 shall constitute an offence.
O.C. 21-95, s. 3; O.C. 143-2003, s. 5.
SUPPLY OF A PUBLICATION
677R10. If a person makes a supply of a publication referred to in paragraph 1 of section 24.1R1 that is deemed to have been made in Québec under section 24.1 of the Act, the person shall:
(1)  indicate the registration number assigned to him in accordance with section 415 of the Act in one of the following places:
(a)  in the masthead of the publication, or on one of the first 5 pages of the publication if the masthead is not in the first 5 pages;
(b)  on the back cover of the publication if his address appears on that cover; or
(c)  on the mailing label affixed to the publication;
(2)  where the publication is submitted to the Canada Post Corporation or a customs officer, indicate his registration number on the packaging of the publication or on a document attached thereto; or
(3)  where he does not have a registration number at the time the publication is mailed or sent by courier, provide a document, attached to the publication when it is submitted to the Canada Post Corporation or a customs officer, showing that he has applied for a registration number.
O.C. 1607-92, s. 677R10; O.C. 1463-2001, s. 50.
PROPERTY USED IN PART OUTSIDE QUÉBEC
O.C. 1108-95, s. 10.
677R11. For the purposes of subparagraph 60.1 of the first paragraph of section 677 of the Act, the prescribed method for determining the tax in respect of a vehicle, within the meaning of sections 677R12 and 677R32, as the case may be, of less than 3,000 kg and property related to the vehicle, within the meaning of section 677R12, where the vehicle is used in part outside Québec by a person who is not entitled to claim an input tax refund because of section 206.1 of the Act, is that provided for in sections 677R12 to 677R39.
O.C. 1108-95, s. 10; O.C. 1466-98, s. 13.
INTERPROVINCIAL HIGHWAY TRANSPORTATION EQUIPMENT
Definitions
O.C. 1108-95, s. 10.
677R12. For the purposes of this section and sections 677R13 to 677R31, the expression:
“Agreement” means the Regulation respecting the Canadian Agreement on Vehicle Registration (O.C. 1644-95, 95-12-13); (Entente)
“broker driver” means a person contracting in writing with a carrier to provide a vehicle with the services of a driver under the direct control of the carrier; (sous-transporteur)
“carrier” means a person operating an interprovincial highway transportation business and includes a trucking business, a moving business, a business transporting its own merchandise or a bus company providing charter or scheduled service; (transporteur)
“distribution year” means the period from 1 July to 30 June; (année de répartition)
“fair value” is the amount determined by the following formula:
A - B.
For the purposes of that formula:
(1)  A is the total of the amounts determined by the formula provided for in the third paragraph in respect of a supply; and
(2)  B is straight line depreciation computed on the total determined as A of this formula at 1.5% per month or part of a month elapsed, excluding the month in which the supply is made, up to a maximum of 60%, from the first of the month following the date on which the supply is made to the date of registration under the Agreement or the date of the change of use of the vehicle, as the case may be.
The formula referred to in paragraph 1 of the second paragraph is the following:
C + D - E.
For the purposes of that formula:
(1)  C is the value of the consideration for the supply within the meaning of section 51 of the Act;
(2)  D is the total of the duties, fees or taxes that are levied under a statute of Canada, upon the recipient or the supplier in respect of the supply, the production, the importation into Canada, the consumption or the use of the vehicle supplied and that are payable by the recipient or the supplier; and
(3)  E is the credit granted in the case of an exchange if that credit is granted by the competent authority of the province where the supply was made; (juste valeur)
“motor vehicle” means a tractor, a truck, a bus or any other self-propelled vehicle; (véhicule automobile)
“property related to the vehicle” means a component or replacement part of a vehicle and materials for manufacturing or repairing such part or a vehicle if no amount is required to be included, in computing the input tax refund, in respect of the supply or the bringing into Québec of such component, part or materials in accordance with sections 206.4 and 206.5 of the Act and if that property is related to the vehicle as defined in this section; (bien relatif au véhicule) and
“vehicle” means a motor vehicle used for interprovincial transportation, registered as a Category A vehicle or defined as a Category B or Category C vehicle under the Agreement, or a trailer, without regard to the place where it is used, excluding a vehicle leased for a period of 30 days or less. (véhicule)
O.C. 1108-95, s. 10; O.C. 1466-98, s. 14.
GENERAL PROVISIONS APPLICABLE TO ALL CARRIERS
O.C. 1108-95, s. 10.
677R13. A carrier shall pay the tax for a distribution year, computed on the fair value of a vehicle or the value of the consideration for the supply of property related to the vehicle, based on the proportion that the number of kilometres travelled in Québec by all of his motor vehicles is of the total number of kilometres travelled anywhere during the preceding distribrution year.
Where the proportion obtained is less than 0.5%, it shall be rounded off to that percentage.
A carrier availing himself of that computation shall apply it subsequently in respect of the acquisition of each vehicle or the property related to the vehicle.
O.C. 1108-95, s. 10.
677R14. For the purposes of section 677R13, a carrier computing the tax in respect of a motor vehicle registered as a Category A vehicle under the Agreement shall consider only the number of kilometres travelled by his motor vehicles and the motor vehicles of his broker drivers assigned to interprovincial transportation and registered under the Agreement.
Notwithstanding the foregoing, the carrier shall not consider the number of kilometres travelled by motor vehicles of broker drivers where all of the following conditions are fulfilled:
(1)  he has registered under the Agreement one or more separate fleets comprising only motor vehicles of broker drivers; and
(2)  he elects to compute separately the tax in respect of a motor vehicle of a broker driver based on the number of kilometres travelled by the fleet to which that motor vehicle belongs.
Furthermore, the carrier shall compute separately the tax in respect of a motor vehicle defined as a Category B or Category C vehicle under the Agreement by considering only the number of kilometres travelled by all of the motor vehicles of those categories assigned to interprovincial transportation.
O.C. 1108-95, s. 10; O.C. 1466-98, s. 15.
677R15. For the purposes of section 677R13, a carrier computing the tax in respect of a trailer shall consider the number of kilometres travelled by all of his motor vehicles and the motor vehicles of his broker drivers, whether those motor vehicles are assigned to intraprovincial, interprovincial or international transportation.
O.C. 1108-95, s. 10.
677R16. For the purposes of section 677R13, a carrier shall compute the tax in respect of the property related to the vehicle in the same manner as if he had to make the computation in respect of the vehicle for which that property is intended.
Notwithstanding the foregoing, that computation may not be used in respect of property related to the vehicle acquired en route if the value of the consideration for the supply of that property is paid by a person other than the carrier.
O.C. 1108-95, s. 10.
677R17. A carrier computing for the first time the proportion provided for in section 677R13 shall estimate the number of kilometres to be travelled through the end of the current distribution year.
Such estimate is not subject to adjustment where it is based on actual data for the preceding distribution year and where those data are representative of the operations for the current distribution year.
In all other cases, the tax shall be adjusted.
If the period of compilation of actual and representative data is longer than 3 months at the end of the distribution year, the adjustment shall be made within 45 days following the end of the distribution year by considering the number of kilometres travelled in that period of compilation.
If that period of compilation is shorter than 3 months, the adjustment shall be made within 45 days following the end of the following distribution year by considering the number of kilometres travelled in that year.
O.C. 1108-95, s. 10.
677R18. Where a carrier obtains authorization to serve an additional province, he shall recompute the proportion provided for in section 677R13 by estimating the number of kilometres to be travelled through the end of the current distribution year.
That new computation applies from the date on which the authorization is obtained and it is subject to adjustment in the manner provided for in section 677R17.
O.C. 1108-95, s. 10.
677R19. In order to avail himself of sections 677R12 to 677R31, the carrier shall comply with the following obligations:
(1)  (paragraph revoked);
(2)  he must file with the Minister a return stating that he wishes to avail himself of sections 677R12 to 677R31;
(3)  he must make the election provided for in section 677R14 in respect of the number of kilometres travelled by the motor vehicle of the broker driver and promptly notify the Minister of any change in that election;
(4)  he must file with the Minister a return determining the proportion provided for in section 677R13, using the form determined by the Minister, within 45 days following the end of a distribution year or the date of the authorization to serve an additional province;
(5)  he must file with the Minister, where applicable, the tax, adjustment within 45 days following the end of a distribution year;
(6)  (paragraph revoked);
(7)  he must pay his suppliers the tax payable in respect of the acquisition of a vehicle or property related to the vehicle;
(8)  he must require from the broker driver proof of payment of the tax due in Québec in respect of his vehicle;
(9)  at the same time that he files the return provided for in Division IV of Chapter VIII of Title I of the Act for the reporting period during which the tax becomes payable, he must render an account and, where applicable, remit to the Minister:
(a)  the tax that he is required to pay in respect of the vehicle that he has acquired; and
(b)  (subparagraph revoked);
(10)  for the purposes of determining the net tax as provided for in section 428 of the Act, he must deduct:
(a)  the refund to which he may be entitled, if there is an overpayment of tax in respect of a vehicle or property related to the vehicle as a result of the computation provided for in section 677R13;
(b)  (subparagraph revoked);
(11)  he must furnish to the broker driver a certificate setting forth all the details of the distribution of the tax made by the carrier in respect of the broker driver’s vehicle, he must keep a copy of the certificate and the vouchers related thereto;
(12)  he must keep the invoices pertaining to the acquisition of each vehicle or property related to the vehicle and any other voucher related thereto; and
(13)  he must keep a register of data used to determine the proportion provided for in section 677R13.
O.C. 1108-95, s. 10; O.C. 1466-98, s. 16.
677R20. The computation provided for in section 677R13 applies from the date on which the Minister accepts the return provided for in paragraph 2 of section 677R19 or, where the carrier keeps his registers and books of account in another province, from the date on which the competent authority of that province accepts a similar return.
O.C. 1108-95, s. 10.
677R21. The carrier shall pay the tax computed on the fair value of each vehicle owned by him in the manner provided for in section 677R13 at the time when the Minister accepts the return provided for in paragraph 2 of section 677R19, except, as the case may be:
(1)  where he has already paid the tax or, in the case of a supply made under an agreement entered into before 1 July 1992, he has paid the tax provided for in Chapter II of the Retail Sales Tax Act (chapter I-1) in respect of that vehicle; or
(2)  where the vehicle in question is a vehicle with which he transported his own merchandise before 1 January 1987.
Subsequently the carrier shall, in the manner provided for in section 677R13, pay the tax computed on the fair value of a motor vehicle assigned to interprovincial transportation where, before being so assigned, it was assigned to intraprovincial or international transportation and for which no tax nor, in the case of a supply made under an agreement entered into before 1 July 1992, the tax provided for in Chapter II of the Retail Sales Tax Act has been paid in Québec.
O.C. 1108-95, s. 10.
677R22. The Minister may at any time revoke his acceptance of the return provided for in paragraph 2 of section 677R19 where the carrier fails to comply with the obligations provided for in the Act or in sections 677R13 to 677R31.
O.C. 1108-95, s. 10.
SPECIAL PROVISIONS APPLICABLE TO CARRIERS OPERATING FEWER THAN 11 MOTOR VEHICLES
O.C. 1108-95, s. 10.
677R23. Sections 677R24 to 677R26 apply to a carrier operating fewer than 11 motor vehicles assigned to interprovincial transportation and registered as Category A vehicles or defined as Category B or Category C vehicles under the Agreement, including vehicles of broker drivers.
O.C. 1108-95, s. 10; O.C. 1466-98, s. 17.
677R24. Notwithstanding paragraphs 2 and 6 of section 677R19, the carrier may not submit to the Minister a return and shall pay to his suppliers the tax payable in respect of his acquisition.
He is not subject to the other obligations listed in section 677R19, except for those mentioned in paragraphs 3, 5 and 13.
O.C. 1108-95, s. 10.
677R25. The carrier may avail himself of the computation provided for in section 677R13 only in respect of his vehicles.
Where there is tax overpaid in respect of a vehicle as a result of that computation, the carrier is entitled to a refund. In such case, he must prove that he has paid the tax applicable in respect of the vehicle in the provinces that he serves.
In the case of a refund related to a leased vehicle, the application may not be submitted before the end of the distribution year.
O.C. 1108-95, s. 10.
677R26. The carrier shall comply with the obligation mentioned in the first paragraph of section 677R21 as soon as the vehicle is brought into Québec.
O.C. 1108-95, s. 10.
SPECIAL PROVISIONS APPLICABLE TO ALL BROKER DRIVERS
O.C. 1108-95, s. 10.
677R27. A broker driver shall pay to his suppliers the tax payable in respect of all of his acquisitions and may avail himself of the computation provided for in section 677R13 in respect of the vehicles that he has never used by considering the proportions determined by the carrier in accordance with sections 677R13 and 677R14, as the case may be.
O.C. 1108-95, s. 10.
677R28. Where there is an overpayment of tax as a result of the computation provided for in section 677R13, the broker driver is entitled to a refund. In this event, the broker driver must prove that he has paid the tax applicable in the other provinces in respect of the vehicle.
O.C. 1108-95, s. 10; O.C. 1466-98, s. 18.
677R29. When a broker driver enters into a contract with a carrier whose return provided for in paragraph 2 of section 677R19 has been accepted by the Minister, the broker driver shall provide to the carrier proof that he has paid the tax or, in the case of a supply made under an agreement entered into before 1 July 1992, the tax provided for in Chapter II of the Retail Sales Tax Act (chapter I-1) in respect of each vehicle that he owns.
Notwithstanding the foregoing, that obligation is limited to a vehicle that the broker driver uses in Québec if the carrier has elected, in accordance with section 677R14, to compute the tax separately.
Failing such proof, the broker driver shall pay to the Minister the tax computed on the fair value of the vehicle, in the manner provided for in section 677R27, which applies with the necessary modifications.
O.C. 1108-95, s. 10; O.C. 1466-98, s. 19.
677R30. When a broker driver enters into a contract with a carrier for the first time, the broker driver shall pay to the Minister, for each of his vehicles that he has already used, the tax computed on their fair value in the manner provided for in section 677R27, which applies with the necessary modifications, unless the broker driver has already paid the tax or, in the case of a supply made pursuant to an agreement entered into before 1 July 1992, the tax provided for in Chapter II of the Retail Sales Tax Act (chapter I-1) in respect of his vehicles.
O.C. 1108-95, s. 10; O.C. 1466-98, s. 20.
677R31. When a broker driver enters into a contract with a carrier for the first time, the broker driver is entitled to a refund if the vehicle was assigned to intraprovincial transportation and if the tax or, in the case of a supply made under an agreement entered into before 1 July 1992, the tax provided for in Chapter II of the Retail Sales Tax Act (chapter I-1) was paid entirely in Québec.
The refund is the amount determined by the following formula:
A - B - C.
For the purposes of that formula:
(1)  A is the tax or, in the case of a supply made under an agreement entered into before 1 July 1992, the tax provided for in Chapter II of the Retail Sales Tax Act, initially paid by the carrier in respect of the supply of the vehicle;
(2)  B is 1.5% of the amount determined as A of the formula per month or part of a month of use until the signing of the contract with the carrier; and
(3)  C is the tax that the broker driver would have had to pay if he had been subject to section 677R30.
Notwithstanding the foregoing, if the vehicle has been used more than 40 months, no refund is granted.
O.C. 1108-95, s. 10; O.C. 1466-98, s. 21.
INTERNATIONAL HIGHWAY TRANSPORTATION EQUIPMENT
O.C. 1108-95, s. 10.
677R32. For the purposes of sections 677R33 to 677R39, the expression:
“carrier” means a person operating a highway transportation business between Canada and another country under a licence currently in force issued by the Commission des transports du Québec, where such licence is required; (transporteur) and
“vehicle” means a road vehicle that is used in international transportation of merchandise or passengers for remuneration without travelling on the roads of a province other than Québec. (véhicule)
O.C. 1108-95, s. 10.
677R33. A carrier may, for a calendar year or a fiscal period, pay the tax, computed on the value of the consideration for the supply of a vehicle, based on the proportion that the number of kilometres travelled in Québec by all of his vehicles is of the total number of kilometres travelled by them during that calender year or fiscal period.
O.C. 1108-95, s. 10.
677R34. A carrier who avails himself for the first time of the computation provided for in section 677R33 may, if he already has the register provided for in paragraph 7 of section 677R36 for the calendar year elapsed or his most recent fiscal period, compute the tax in respect of a vehicle based on the proportion determined in accordance with section 677R33 for that calendar year or fiscal period.
Notwithstanding the foregoing, the carrier shall, in the return that he files subsequently under paragraph 2 of section 677R36, determine the number of kilometres for the period from the date on which he first avails himself of the computation provided for in section 677R33 until the end of the current calendar year or current fiscal period and shall adjust the tax that he paid during that same period.
O.C. 1108-95, s. 10.
677R35. Notwithstanding paragraphs 4 and 5 of section 677R36, a carrier who avails himself for the first time of the computation provided for in section 677R33 and does not have the register provided for in paragraph 7 of section 677R36 shall, until the end of the first complete calendar year or the first complete fiscal period, pay in full the tax payable in respect of the vehicle that he acquires.
Notwithstanding the foregoing, the carrier shall, in the return that he files subsequently under paragraph 2 of section 677R36, determine the number of kilometres for the period from the date on which he first avails himself of the computation provided for in section 677R33 until the end of the first complete calendar year or his first complete fiscal period and shall adjust the tax that he paid during that same period.
O.C. 1108-95, s. 10.
677R36. In order to avail himself of sections 677R33 to 677R39, a carrier shall comply with the following obligations:
(1)  he must hold a certificate or a licence issued by a competent authority or each country in which he operates where such certificate or licence is required;
(2)  before 1 May of each year, he must individually file with the Minister a return determining, for the calendar year elapsed or for his most recent fiscal period, the proportion provided for in section 677R33;
(3)  he must file with the Minister, at the same time as the return provided for in paragraph 2, the adjustment of the tax that he paid during that year or that fiscal period;
(4)  he must pay his suppliers the tax payable in respect of the acquisition of a vehicle;
(5)  at the same time that he files the return provided for in Division IV of Chapter VIII of Title I of the Act for the reporting period during which the tax becomes payable, he must, where applicable, remit to the Minister the tax that he is required to pay in respect of the vehicle that he acquired, computed according to the proportion determined in accordance with section 677R33 that he declared for the preceding calendar year or his most recent fiscal period;
(5.1)  for the purpose of determining the net tax as provided for in section 428 of the Act, he must deduct the refund to which he may be entitled, if there is an overpayment of tax in respect of a vehicle as a result of the computation provided for in section 677R33;
(6)  he must keep the invoices pertaining to the acquisition of each vehicle and any other voucher related thereto; and
(7)  he must keep a register of data used to determine the proportion provided for in section 677R33.
O.C. 1108-95, s. 10; O.C. 1466-98, s. 22.
677R37. A carrier who uses a vehicle shall, where he ceases to avail himself of the computation provided for in section 677R33 in respect of the vehicle, remit to the Minister the tax that would be payable in respect of the vehicle if that property were acquired at that time in Québec, less the tax or, in the case of a supply made under an agreement entered into before 1 July 1992, the tax provided for in Chapter II of the Retail Sales Tax Act (chapter I-1) that he has already paid in that respect.
O.C. 1108-95, s. 10.
677R38. Where a carrier wishes to avail himself of the computation provided for in section 677R33, the Minister may require him to furnish security, in a form and an amount determined by the Minister.
O.C. 1108-95, s. 10; O.C. 1466-98, s. 23.
677R39. The Minister may at any time revoke the privilege provided for in section 677R33 in respect of a carrier if the carrier fails to comply with the obligations prescribed by the Act and by sections 677R33 to 677R38.
O.C. 1108-95, s. 10.
PRESCRIBED MANDATARIES OR AGENCIES
678R1. (Revoked).
O.C. 1607-92, s. 678R1; O.C. 701-2013, s. 39.
TRANSFER OF A REBATE
683R1. For the purposes of section 683 of the Act, the following supplies are prescribed supplies:
(1)  a supply referred to in the first paragraph of section 351 of the Act, in a case where the person who is entitled to the rebate provided for in that paragraph is not a consumer;
(2)  a supply referred to in section 665 of the Act.
O.C. 1607-92, s. 683R1.
SCHEDULE I
(s. 41.6R1)
PRESCRIBED REGISTRANTS
Agence pour licence de reproduction de vidéo-audio Inc. (ALVA)
Directors Guild of Canada, Québec District Council
Intermède Musique Média Inc.
Ré:Sonne
Société collective de gestion des droits des producteurs de phonogrammes et de vidéogrammes du Québec (SOPROQ)
Société de droits d’auteur des artistes en arts visuels (SODART)
Société de gestion collective de l’Union des Artistes Inc. (ARTISTI)
Société des auteurs et compositeurs dramatiques (SACD)
Société pour l’avancement des droits en audiovisuel Ltée (SADA)
Société québécoise de gestion collective des droits de reproduction (COPIBEC)
Société québécoise des auteurs dramatiques inc.
Society of Composers, Authors and Music Publishers of Canada (SOCAN)
SODRAC 2003 Inc.
Union des écrivaines et écrivains québécois (UNEQ)
O.C. 1607-92, Sch. I; O.C. 1635-96, s. 24; O.C. 1451-2000, s. 5; O.C. 1463-2001, s. 52; O.C. 1155-2004, s. 3; O.C. 1116-2007, s. 5; O.C. 229-2014, s. 10.
SCHEDULE II
(ss. 76R1 and 77R1)
PRESCRIBED PROVISIONS
Section 1 of the Act, in respect of the definition of the expression “builder”
Section 28 of the Act
Section 68 of the Act
Section 71 of the Act
Section 235 of the Act
Sections 294 to 297 of the Act
Sections 297.0.1 and 297.0.2 of the Act
Sections 299 to 301.3 of the Act
Sections 302 to 307 of the Act
Section 309 of the Act
Sections 310 to 316 of the Act
Sections 317.1 to 317.3 of the Act
Section 318 of the Act
Sections 321 and 323.1 to 323.3 of the Act
Sections 324 to 324.3 of the Act
Section 331 of the Act
Sections 334 to 337 of the Act
Sections 346 to 348 of the Act
Section 350.6 of the Act
Sections 400 to 402 of the Act
Section 404 of the Act
Sections 426 to 432 of the Act
Sections 434 to 443 of the Act
Sections 447 to 454 of the Act
Sections 468 to 473 of the Act
Sections 478 to 485 of the Act
Sections 618 to 662 of the Act
Sections 671 to 674 of the Act
The provisions enacted by the Tax Administration Act (chapter A-6.002)
O.C. 1607-92, Sch. II; O.C. 1451-2000, s. 6.
SCHEDULE II.0.1
(s. 382.9R1)
PRESCRIBED HYBRID VEHICLES
2005 models
— 2005 Honda Accord Hybrid
— 2005 Honda Civic Hybrid
— 2005 Honda Insight
— 2005 Toyota Prius
2006 models
— 2006 Honda Civic Hybrid
— 2006 Honda Insight
— 2006 Toyota Prius
2007 models
— 2007 Honda Civic Hybrid
— 2007 Nissan Altima Hybrid
— 2007 Toyota Camry Hybrid
— 2007 Toyota Prius
2008 models
— 2008 two-wheel drive Ford Escape Hybrid (HEV)
— 2008 Honda Civic Hybrid
— 2008 Nissan Altima Hybrid
— 2008 Toyota Camry Hybrid
— 2008 Toyota Prius
2009 models
— 2009 Chevrolet Malibu Hybrid
— 2009 two-wheel drive Ford Escape Hybrid (HEV)
— 2009 Honda Civic Hybrid
— 2009 Nissan Altima Hybrid
— 2009 Saturn Aura Hybrid
— 2009 Toyota Camry Hybrid
— 2009 Toyota Prius
O.C. 1116-2007, s. 6; O.C. 134-2009, s. 9; O.C. 1303-2009, s. 4.
(Obsolete)
O.C. 1108-95, s. 11; O.C. 1635-96, s. 25.
SCHEDULE II.1.1
(ss. 388.4R1 and 388.4R3)
MUNICIPALITIES AND PRESCRIBED AMOUNTS
Name of the municipality Amount of the
compensation
for 2013 ($)


Administration régionale Kativik 939 668
Canton d’Amherst 183 471
Canton d’Arundel 58 974
Canton d’Aumond 61 273
Canton d’Orford 298 187
Canton de Bedford 38 724
Canton de Chichester 28 370
Canton de Clermont 54 344
Canton de Cleveland 94 523
Canton de Cloridorme 431 389
Canton de Dundee 54 675
Canton de Godmanchester 93 020
Canton de Gore 178 001
Canton de Guérin 26 648
Canton de Ham-Nord 93 581
Canton de Hampden 31 315
Canton de Harrington 127 450
Canton de Hatley 157 929
Canton de Havelock 58 867
Canton de Hemmingford 130 065
Canton de Hope 49 040
Canton de Landrienne 80 192
Canton de Launay 19 536
Canton de Lingwick 59 067
Canton de Lochaber 30 881
Canton de Lochaber-Partie-Ouest 57 915
Canton de Low 91 777
Canton de Maddington 20 788
Canton de Marston 54 736
Canton de Melbourne 93 106
Canton de Natashquan 41 197
Canton de Nédélec 40 895
Canton de Potton 288 062
Canton de Ristigouche-Partie-Sud-Est 54 440
Canton de Roxton 80 909
Canton de Saint-Camille 57 870
Canton de Saint-Godefroi 23 634
Canton de Sainte-Edwidge-de-Clifton 61 664
Canton de Shefford 435 300
Canton de Stanstead 181 868
Canton de Stratford 93 872
Canton de Trécesson 86 829
Canton de Valcourt 87 371
Canton de Wentworth 74 094
Canton de Westbury 71 618
Cantons unis de Latulipe-et-Gaboury 21 224
Cantons unis de Stoneham-et-Tewkesbury 447 556
Municipalité d’Adstock 264 702
Municipalité d’Aguanish 33 072
Municipalité d’Albanel 133 377
Municipalité d’Albertville 18 191
Municipalité d’Alleyn-et-Cawood 37 316
Municipalité d’Ange-Gardien 178 848
Municipalité d’Armagh 105 518
Municipalité d’Ascot Corner 181 204
Municipalité d’Aston-Jonction 16 808
Municipalité d’Auclair 40 976
Municipalité d’Audet 56 673
Municipalité d’Austin 173 025
Municipalité d’Authier 23 287
Municipalité d’Authier-Nord 23 381
Municipalité d’East Broughton 214 090
Municipalité d’East Farnham 27 139
Municipalité d’East Hereford 35 007
Municipalité d’Eastman 189 518
Municipalité d’Egan-Sud 39 682
Municipalité d’Elgin 35 415
Municipalité d’Entrelacs 109 724
Municipalité d’Escuminac 37 079
Municipalité d’Esprit-Saint 31 066
Municipalité d’Hébertville 132 131
Municipalité d’Henryville 181 409
Municipalité d’Huberdeau 44 002
Municipalité d’Inverness 86 224
Municipalité d’Irlande 67 180
Municipalité d’Ivry-sur-le-Lac 69 551
Municipalité d’Ogden 85 581
Municipalité d’Oka 338 034
Municipalité d’Ormstown 212 432
Municipalité d’Otter Lake 98 409
Municipalité d’Ulverton 29 832
Municipalité d’Upton 133 876
Municipalité de Baie-des-Sables 48 671
Municipalité de Baie-du-Febvre 64 414
Municipalité de Baie-James 441 846
Municipalité de Baie-Johan-Beetz 15 896
Municipalité de Baie-Sainte-Catherine 20 818
Municipalité de Barnston-Ouest 58 176
Municipalité de Barraute 136 824
Municipalité de Batiscan 64 428
Municipalité de Béarn 49 859
Municipalité de Beaulac-Garthby 92 265
Municipalité de Beaumont 156 707
Municipalité de Bégin 53 939
Municipalité de Belcourt 19 803
Municipalité de Berry 155 332
Municipalité de Berthier-sur-Mer 88 539
Municipalité de Béthanie 30 009
Municipalité de Biencourt 46 239
Municipalité de Blanc-Sablon 79 347
Municipalité de Blue Sea 91 165
Municipalité de Boileau 43 916
Municipalité de Boischatel 390 024
Municipalité de Bois-Franc 25 864
Municipalité de Bolton-Est 97 814
Municipalité de Bolton-Ouest 88 564
Municipalité de Bonne-Espérance 35 041
Municipalité de Bonsecours 65 169
Municipalité de Bouchette 92 532
Municipalité de Bowman 41 546
Municipalité de Brigham 148 476
Municipalité de Bristol 108 968
Municipalité de Bryson 46 700
Municipalité de Bury 112 812
Municipalité de Cacouna 77 709
Municipalité de Campbell’s Bay 53 960
Municipalité de Cantley 455 201
Municipalité de Caplan 118 541
Municipalité de Cap-Saint-Ignace 168 496
Municipalité de Cascapédia-Saint-Jules 70 458
Municipalité de Cayamant 85 027
Municipalité de Chambord 132 766
Municipalité de Champlain 123 644
Municipalité de Champneuf 15 235
Municipalité de Charette 75 671
Municipalité de Chartierville 49 228
Municipalité de Chazel 23 162
Municipalité de Chelsea 391 664
Municipalité de Chénéville 60 577
Municipalité de Chertsey 399 208
Municipalité de Chesterville 63 303
Municipalité de Chute-Saint-Philippe 76 648
Municipalité de Clarendon 102 140
Municipalité de Clerval 32 084
Municipalité de Colombier 78 324
Municipalité de Compton 231 061
Municipalité de Côte-Nord-du-Golfe-du-Saint-Laurent 93 778
Municipalité de Courcelles 50 651
Municipalité de Crabtree 208 044
Municipalité de Déléage 87 339
Municipalité de Denholm 70 353
Municipalité de Deschaillons-sur-Saint-Laurent 62 408
Municipalité de Deschambault-Grondines 185 423
Municipalité de Dixville 68 655
Municipalité de Dosquet 40 956
Municipalité de Dudswell 169 500
Municipalité de Duhamel 89 888
Municipalité de Duhamel-Ouest 64 334
Municipalité de Dupuy 53 437
Municipalité de Durham-Sud 73 518
Municipalité de Fassett 31 498
Municipalité de Ferland-et-Boilleau 42 421
Municipalité de Ferme-Neuve 201 269
Municipalité de Fortierville 52 942
Municipalité de Frampton 112 798
Municipalité de Franklin 125 671
Municipalité de Franquelin 26 523
Municipalité de Frelighsburg 110 396
Municipalité de Frontenac 93 070
Municipalité de Fugèreville 24 443
Municipalité de Gallichan 32 778
Municipalité de Girardville 90 478
Municipalité de Grand-Métis 22 328
Municipalité de Grand-Remous 117 178
Municipalité de Grand-Saint-Esprit 24 573
Municipalité de Grande-Vallée 97 005
Municipalité de Grenville-sur-la-Rouge 199 011
Municipalité de Gros-Mécatina 80 344
Municipalité de Grosse-Île 23 790
Municipalité de Grosses-Roches 36 205
Municipalité de Ham-Sud 29 454
Municipalité de Hatley 93 914
Municipalité de Havre-Saint-Pierre 303 753
Municipalité de Hinchinbrooke 124 765
Municipalité de Honfleur 61 222
Municipalité de Hope Town 25 230
Municipalité de Howick 48 976
Municipalité de Kamouraska 63 571
Municipalité de Kazabazua 57 838
Municipalité de Kiamika 67 279
Municipalité de Kinnear’s Mills 58 116
Municipalité de Kipawa 51 285
Municipalité de L’Ange-Gardien (Municipalité régionale
de comté de La Côte-de-Beaupré) 193 661
Municipalité de L’Ange-Gardien (Municipalité régionale
de comté des Collines-de-l’Outaouais) 201 587
Municipalité de L’Anse-Saint-Jean 188 856
Municipalité de L’Ascension 76 217
Municipalité de L’Ascension-de-Patapédia 21 183
Municipalité de L’Avenir 86 058
Municipalité de L’Île-d’Anticosti 47 630
Municipalité de L’Île-du-Grand-Calumet 60 586
Municipalité de L’Isle-aux-Allumettes 126 754
Municipalité de L’Isle-aux-Coudres 98 120
Municipalité de L’Islet 187 079
Municipalité de L’Isle-Verte 70 240
Municipalité de La Bostonnais 43 372
Municipalité de La Conception 151 876
Municipalité de La Corne 62 444
Municipalité de La Macaza 91 609
Municipalité de La Martre 22 105
Municipalité de La Minerve 161 147
Municipalité de La Morandière 50 922
Municipalité de La Motte 32 371
Municipalité de La Patrie 82 331
Municipalité de La Pêche 394 032
Municipalité de La Présentation 160 329
Municipalité de La Reine 20 291
Municipalité de La Visitation-de-l’Île-Dupas 44 053
Municipalité de La Visitation-de-Yamaska 36 503
Municipalité de Labelle 228 240
Municipalité de Labrecque 75 968
Municipalité de Lac-au-Saumon 89 932
Municipalité de Lac-Beauport 572 869
Municipalité de Lac-Bouchette 103 879
Municipalité de Lac-des-Aigles 51 133
Municipalité de Lac-des-Écorces 140 593
Municipalité de Lac-des-Plages 64 113
Municipalité de Lac-des-Seize-Îles 41 621
Municipalité de Lac-Drolet 84 145
Municipalité de Lac-du-Cerf 43 232
Municipalité de Lac-Édouard 24 750
Municipalité de Lac-Etchemin 196 531
Municipalité de Lac-Frontière 20 281
Municipalité de Lacolle 207 285
Municipalité de Lac-Sainte-Marie 123 347
Municipalité de Lac-Saint-Paul 47 842
Municipalité de Lac-Simon 144 072
Municipalité de Lac-Supérieur 218 786
Municipalité de Lac-Tremblant-Nord 28 588
Municipalité de Laforce 17 280
Municipalité de Lamarche 84 659
Municipalité de Lambton 152 412
Municipalité de Lanoraie 273 288
Municipalité de Lantier 96 956
Municipalité de Larouche 75 165
Municipalité de Laurierville 64 618
Municipalité de Laverlochère 42 926
Municipalité de Leclercville 34 964
Municipalité de Lefebvre 59 119
Municipalité de Lejeune 32 522
Municipalité de Lemieux 21 443
Municipalité de Litchfield 46 739
Municipalité de Longue-Pointe-de-Mingan 41 627
Municipalité de Longue-Rive 96 486
Municipalité de Lorrainville 74 335
Municipalité de Lotbinière 52 678
Municipalité de Lyster 108 030
Municipalité de Mandeville 237 036
Municipalité de Manseau 53 858
Municipalité de Mansfield-et-Pontefract 126 271
Municipalité de Maria 149 850
Municipalité de Maricourt 9 496
Municipalité de Martinville 36 127
Municipalité de Maskinongé 116 119
Municipalité de Matapédia 72 817
Municipalité de Mayo 42 636
Municipalité de McMasterville 322 497
Municipalité de Messines 81 861
Municipalité de Milan 34 500
Municipalité de Mille-Isles 144 894
Municipalité de Moffet 20 668
Municipalité de Montcalm 46 797
Municipalité de Mont-Carmel 96 496
Municipalité de Montcerf-Lytton 73 110
Municipalité de Montebello 140 809
Municipalité de Montpellier 89 086
Municipalité de Mont-Saint-Grégoire 149 021
Municipalité de Mont-Saint-Michel 38 533
Municipalité de Morin-Heights 327 079
Municipalité de Mulgrave-et-Derry 74 144
Municipalité de Namur 37 276
Municipalité de Nantes 93 999
Municipalité de Napierville 277 910
Municipalité de New Carlisle 95 713
Municipalité de Newport 88 328
Municipalité de Nominingue 219 997
Municipalité de Normétal 39 500
Municipalité de Notre-Dame-de-Bonsecours 37 508
Municipalité de Notre-Dame-de-Ham 21 411
Municipalité de Notre-Dame-de-la-Merci 155 723
Municipalité de Notre-Dame-de-la-Paix 42 867
Municipalité de Notre-Dame-de-la-Salette 47 155
Municipalité de Notre-Dame-de-Lorette 27 313
Municipalité de Notre-Dame-de-Lourdes 86 184
Municipalité de Notre-Dame-de-Montauban 121 097
Municipalité de Notre-Dame-de-Pontmain 70 328
Municipalité de Notre-Dame-de-Stanbridge 55 277
Municipalité de Notre-Dame-des-Bois 71 971
Municipalité de Notre-Dame-des-Monts 33 040
Municipalité de Notre-Dame-des-Neiges 148 035
Municipalité de Notre-Dame-du-Laus 154 176
Municipalité de Notre-Dame-du-Nord 81 181
Municipalité de Notre-Dame-du-Portage 74 363
Municipalité de Notre-Dame-du-Rosaire 30 436
Municipalité de Nouvelle 124 418
Municipalité de Noyan 133 061
Municipalité de Padoue 24 854
Municipalité de Palmarolle 74 520
Municipalité de Papineauville 148 824
Municipalité de Péribonka 74 182
Municipalité de Petit-Saguenay 55 199
Municipalité de Petite-Rivière-Saint-François 173 093
Municipalité de Petite-Vallée 13 413
Municipalité de Piedmont 181 793
Municipalité de Pierreville 99 782
Municipalité de Pike River 46 415
Municipalité de Piopolis 44 764
Municipalité de Plaisance 63 812
Municipalité de Pointe-à-la-Croix 87 228
Municipalité de Pointe-Calumet 239 901
Municipalité de Pontiac 255 126
Municipalité de Port-Daniel-Gascons 151 529
Municipalité de Portneuf-sur-Mer 60 695
Municipalité de Poularies 37 439
Municipalité de Preissac 99 439
Municipalité de Racine 113 519
Municipalité de Rapide-Danseur 26 074
Municipalité de Rapides-des-Joachims 20 296
Municipalité de Rawdon 636 632
Municipalité de Rémigny 34 508
Municipalité de Rigaud 495 849
Municipalité de Ripon 117 935
Municipalité de Rivière-à-Claude 11 610
Municipalité de Rivière-à-Pierre 55 036
Municipalité de Rivière-au-Tonnerre 39 584
Municipalité de Rivière-Beaudette 99 100
Municipalité de Rivière-Bleue 102 579
Municipalité de Rivière-Éternité 32 796
Municipalité de Rivière-Héva 89 436
Municipalité de Rivière-Ouelle 106 571
Municipalité de Rivière-Saint-Jean 26 140
Municipalité de Rochebaucourt 21 968
Municipalité de Roquemaure 32 626
Municipalité de Rougemont 184 650
Municipalité de Roxton Pond 194 237
Municipalité de Sacré-Coeur 146 841
Municipalité de Saint-Adalbert 47 916
Municipalité de Saint-Adolphe-d’Howard 542 904
Municipalité de Saint-Adrien 53 317
Municipalité de Saint-Adrien-d’Irlande 34 984
Municipalité de Saint-Agapit 309 368
Municipalité de Saint-Aimé 57 841
Municipalité de Saint-Aimé-des-Lacs 72 209
Municipalité de Saint-Aimé-du-Lac-des-Îles 60 563
Municipalité de Saint-Alban 67 365
Municipalité de Saint-Albert 59 227
Municipalité de Saint-Alexandre 144 800
Municipalité de Saint-Alexandre-de-Kamouraska 125 780
Municipalité de Saint-Alexis 95 527
Municipalité de Saint-Alexis-de-Matapédia 52 576
Municipalité de Saint-Alfred 40 386
Municipalité de Saint-Alphonse 78 346
Municipalité de Saint-Alphonse-de-Granby 279 628
Municipalité de Saint-Alphonse-Rodriguez 248 476
Municipalité de Saint-Amable 520 438
Municipalité de Saint-Ambroise 162 123
Municipalité de Saint-André 36 967
Municipalité de Saint-André-Avellin 208 051
Municipalité de Saint-André-d’Argenteuil 218 863
Municipalité de Saint-André-de-Restigouche 16 134
Municipalité de Saint-Anicet 175 793
Municipalité de Saint-Anselme 241 413
Municipalité de Saint-Antoine-de-Tilly 103 616
Municipalité de Saint-Antoine-sur-Richelieu 131 542
Municipalité de Saint-Apollinaire 279 106
Municipalité de Saint-Armand 112 903
Municipalité de Saint-Athanase 30 680
Municipalité de Saint-Aubert 87 457
Municipalité de Saint-Augustin 89 130
Municipalité de Saint-Barnabé-Sud 87 494
Municipalité de Saint-Benjamin 73 909
Municipalité de Saint-Benoît-Labre 86 055
Municipalité de Saint-Bernard 159 589
Municipalité de Saint-Bernard-de-Michaudville 75 840
Municipalité de Saint-Blaise-sur-Richelieu 140 464
Municipalité de Saint-Bonaventure 48 561
Municipalité de Saint-Boniface 283 234
Municipalité de Saint-Bruno 150 528
Municipalité de Saint-Bruno-de-Guigues 64 091
Municipalité de Saint-Bruno-de-Kamouraska 38 867
Municipalité de Saint-Calixte 342 751
Municipalité de Saint-Casimir 76 275
Municipalité de Saint-Célestin 46 740
Municipalité de Saint-Charles-Borromée 505 624
Municipalité de Saint-Charles-de-Bellechasse 131 849
Municipalité de Saint-Charles-de-Bourget 45 678
Municipalité de Saint-Charles-sur-Richelieu 113 790
Municipalité de Saint-Chrysostome 123 234
Municipalité de Saint-Claude 89 885
Municipalité de Saint-Cléophas-de-Brandon 16 394
Municipalité de Saint-Clet 105 422
Municipalité de Saint-Côme-Linière 137 087
Municipalité de Saint-Cuthbert 116 435
Municipalité de Saint-Cyprien 101 074
Municipalité de Saint-Cyprien-de-Napierville 108 111
Municipalité de Saint-Cyrille-de-Wendover 207 512
Municipalité de Saint-Damase 242 715
Municipalité de Saint-Damase-de-L’Islet 37 623
Municipalité de Saint-David 93 846
Municipalité de Saint-David-de-Falardeau 274 116
Municipalité de Saint-Denis-de-Brompton 230 067
Municipalité de Saint-Denis-sur-Richelieu 140 348
Municipalité de Saint-Dominique 157 492
Municipalité de Saint-Dominique-du-Rosaire 78 706
Municipalité de Saint-Donat 605 575
Municipalité de Saint-Edmond-les-Plaines 32 801
Municipalité de Saint-Édouard 104 656
Municipalité de Saint-Édouard-de-Maskinongé 52 124
Municipalité de Saint-Élie-de-Caxton 129 308
Municipalité de Saint-Elzéar (Municipalité régionale
de comté de Bonaventure) 47 286
Municipalité de Saint-Elzéar (Municipalité régionale
de comté de La Nouvelle-Beauce) 143 671
Municipalité de Saint-Elzéar-de-Témiscouata 36 029
Municipalité de Saint-Émile-de-Suffolk 44 660
Municipalité de Saint-Éphrem-de-Beauce 128 465
Municipalité de Saint-Épiphane 55 460
Municipalité de Saint-Esprit 155 124
Municipalité de Saint-Étienne-de-Beauharnois 67 048
Municipalité de Saint-Étienne-de-Bolton 65 188
Municipalité de Saint-Eugène 68 355
Municipalité de Saint-Eugène-d’Argentenay 46 119
Municipalité de Saint-Eugène-de-Guigues 29 423
Municipalité de Saint-Évariste-de-Forsyth 48 637
Municipalité de Saint-Faustin-Lac-Carré 263 537
Municipalité de Saint-Félix-de-Dalquier 62 936
Municipalité de Saint-Félix-de-Kingsey 118 673
Municipalité de Saint-Félix-de-Valois 287 362
Municipalité de Saint-Félix-d’Otis 82 645
Municipalité de Saint-Ferdinand 183 128
Municipalité de Saint-Ferréol-les-Neiges 253 714
Municipalité de Saint-Flavien 85 074
Municipalité de Saint-Fortunat 35 132
Municipalité de Saint-François-d’Assise 53 005
Municipalité de Saint-François-de-la-Rivière-du-Sud 112 202
Municipalité de Saint-François-de-l’Île-d’Orléans 96 198
Municipalité de Saint-François-de-Sales 63 297
Municipalité de Saint-François-du-Lac 104 033
Municipalité de Saint-François-Xavier-de-Viger 24 772
Municipalité de Saint-Fulgence 116 798
Municipalité de Saint-Gabriel-de-Rimouski 79 410
Municipalité de Saint-Gabriel-de-Valcartier 163 982
Municipalité de Saint-Gabriel-Lalemant 42 640
Municipalité de Saint-Gédéon 122 613
Municipalité de Saint-Gédéon-de-Beauce 137 173
Municipalité de Saint-Georges-de-Clarenceville 115 527
Municipalité de Saint-Georges-de-Windsor 68 120
Municipalité de Saint-Germain-de-Grantham 252 132
Municipalité de Saint-Gervais 90 101
Municipalité de Saint-Guillaume 103 733
Municipalité de Saint-Guy 22 389
Municipalité de Saint-Henri 319 270
Municipalité de Saint-Henri-de-Taillon 77 971
Municipalité de Saint-Herménégilde 89 932
Municipalité de Saint-Hippolyte 559 262
Municipalité de Saint-Honoré 139 128
Municipalité de Saint-Honoré-de-Shenley 97 237
Municipalité de Saint-Honoré-de-Témiscouata 54 257
Municipalité de Saint-Hubert-de-Rivière-du-Loup 88 402
Municipalité de Saint-Hugues 102 808
Municipalité de Saint-Ignace-de-Loyola 110 952
Municipalité de Saint-Ignace-de-Stanbridge 52 180
Municipalité de Saint-Isidore 156 939
Municipalité de Saint-Isidore-de-Clifton 77 716
Municipalité de Saint-Jacques 308 807
Municipalité de Saint-Jacques-de-Leeds 84 919
Municipalité de Saint-Jacques-le-Mineur 123 273
Municipalité de Saint-Janvier-de-Joly 57 399
Municipalité de Saint-Jean-Baptiste 157 911
Municipalité de Saint-Jean-de-Brébeuf 37 247
Municipalité de Saint-Jean-de-Dieu 353 505
Municipalité de Saint-Jean-de-la-Lande 38 764
Municipalité de Saint-Jean-de-l’Île-d’Orléans 71 230
Municipalité de Saint-Jean-de-Matha 219 470
Municipalité de Saint-Jean-Port-Joli 196 003
Municipalité de Saint-Joachim-de-Shefford 88 397
Municipalité de Saint-Joseph-de-Coleraine 160 678
Municipalité de Saint-Joseph-des-Érables 54 160
Municipalité de Saint-Joseph-du-Lac 481 171
Municipalité de Saint-Jude 143 293
Municipalité de Saint-Julien 50 069
Municipalité de Saint-Just-de-Bretenières 48 365
Municipalité de Saint-Juste-du-Lac 59 882
Municipalité de Saint-Lambert-de-Lauzon 308 064
Municipalité de Saint-Laurent-de-l’Île-d’Orléans 89 035
Municipalité de Saint-Lazare-de-Bellechasse 75 633
Municipalité de Saint-Léonard-d’Aston 104 395
Municipalité de Saint-Léonard-de-Portneuf 60 467
Municipalité de Saint-Liboire 169 215
Municipalité de Saint-Louis 61 559
Municipalité de Saint-Louis-de-Blandford 73 476
Municipalité de Saint-Louis-de-Gonzague 29 770
Municipalité de Saint-Luc-de-Bellechasse 49 450
Municipalité de Saint-Luc-de-Vincennes 39 051
Municipalité de Saint-Lucien 84 846
Municipalité de Saint-Ludger 93 462
Municipalité de Saint-Ludger-de-Milot 54 054
Municipalité de Saint-Magloire 53 277
Municipalité de Saint-Malo 41 107
Municipalité de Saint-Marcel 31 524
Municipalité de Saint-Marcel-de-Richelieu 53 860
Municipalité de Saint-Marc-sur-Richelieu 131 296
Municipalité de Saint-Mathias-sur-Richelieu 198 058
Municipalité de Saint-Mathieu 163 962
Municipalité de Saint-Mathieu-de-Beloeil 157 241
Municipalité de Saint-Mathieu-d’Harricana 84 854
Municipalité de Saint-Mathieu-du-Parc 174 693
Municipalité de Saint-Maxime-du-Mont-Louis 69 188
Municipalité de Saint-Médard 19 818
Municipalité de Saint-Michel 150 420
Municipalité de Saint-Michel-de-Bellechasse 116 638
Municipalité de Saint-Michel-des-Saints 197 479
Municipalité de Saint-Modeste 61 743
Municipalité de Saint-Nazaire 98 444
Municipalité de Saint-Nérée-de-Bellechasse 61 034
Municipalité de Saint-Norbert-d’Arthabaska 81 839
Municipalité de Saint-Omer 27 641
Municipalité de Saint-Onésime-d’Ixworth 39 873
Municipalité de Saint-Pacôme 90 884
Municipalité de Saint-Patrice-de-Beaurivage 82 374
Municipalité de Saint-Patrice-de-Sherrington 141 131
Municipalité de Saint-Paul 219 221
Municipalité de Saint-Paul-d’Abbotsford 148 683
Municipalité de Saint-Paul-de-l’Île-aux-Noix 185 617
Municipalité de Saint-Paul-de-Montminy 63 157
Municipalité de Saint-Paulin 91 991
Municipalité de Saint-Philibert 25 190
Municipalité de Saint-Philippe 319 301
Municipalité de Saint-Pierre-de-Broughton 94 596
Municipalité de Saint-Pierre-de-Lamy 15 957
Municipalité de Saint-Pierre-de-l’Île-d’Orléans 116 410
Municipalité de Saint-Pierre-les-Becquets 80 454
Municipalité de Saint-Placide 108 331
Municipalité de Saint-Polycarpe 161 087
Municipalité de Saint-Prime 150 484
Municipalité de Saint-Prosper 220 869
Municipalité de Saint-Prosper-de-Champlain 55 449
Municipalité de Saint-Raphaël 135 664
Municipalité de Saint-Rémi-de-Tingwick 59 594
Municipalité de Saint-René-de-Matane 75 223
Municipalité de Saint-Robert 110 165
Municipalité de Saint-Robert-Bellarmin 60 887
Municipalité de Saint-Roch-de-l’Achigan 285 742
Municipalité de Saint-Roch-de-Richelieu 111 696
Municipalité de Saint-Roch-Ouest 29 774
Municipalité de Saint-Romain 60 428
Municipalité de Saint-Samuel 55 324
Municipalité de Saint-Sébastien (Municipalité régionale
de comté du Granit) 59 942
Municipalité de Saint-Sébastien (Municipalité régionale
de comté du Haut-Richelieu) 84 958
Municipalité de Saint-Siméon 123 331
Municipalité de Saint-Simon 80 805
Municipalité de Saint-Simon-les-Mines 30 736
Municipalité de Saint-Sixte 25 027
Municipalité de Saint-Stanislas (Municipalité régionale
de comté de Maria-Chapdelaine) 37 959
Municipalité de Saint-Stanislas (Municipalité régionale
de comté des Chenaux) 87 008
Municipalité de Saint-Stanislas-de-Kostka 114 410
Municipalité de Saint-Sylvère 45 899
Municipalité de Saint-Sylvestre 86 452
Municipalité de Saint-Télesphore 75 432
Municipalité de Saint-Théodore-d’Acton 79 920
Municipalité de Saint-Théophile 75 349
Municipalité de Saint-Thomas 139 509
Municipalité de Saint-Thomas-Didyme 90 295
Municipalité de Saint-Tite-des-Caps 78 082
Municipalité de Saint-Ubalde 128 840
Municipalité de Saint-Ulric 93 023
Municipalité de Saint-Urbain-Premier 63 188
Municipalité de Saint-Valentin 44 831
Municipalité de Saint-Valère 76 409
Municipalité de Saint-Valérien-de-Milton 148 990
Municipalité de Saint-Vallier 57 354
Municipalité de Saint-Venant-de-Paquette 19 440
Municipalité de Saint-Vianney 31 517
Municipalité de Saint-Victor 177 678
Municipalité de Saint-Wenceslas 75 289
Municipalité de Saint-Zacharie 97 226
Municipalité de Saint-Zénon 98 265
Municipalité de Saint-Zotique 343 138
Municipalité de Sainte-Agathe-de-Lotbinière 71 424
Municipalité de Sainte-Angèle-de-Mérici 54 912
Municipalité de Sainte-Angèle-de-Monnoir 82 916
Municipalité de Sainte-Angèle-de-Prémont 45 988
Municipalité de Sainte-Anne-de-la-Pérade 175 903
Municipalité de Sainte-Anne-de-la-Rochelle 51 559
Municipalité de Sainte-Anne-de-Sorel 152 485
Municipalité de Sainte-Anne-du-Lac 47 387
Municipalité de Sainte-Anne-du-Sault 91 328
Municipalité de Sainte-Aurélie 62 109
Municipalité de Sainte-Barbe 95 014
Municipalité de Sainte-Béatrix 102 641
Municipalité de Sainte-Brigide-d’Iberville 99 497
Municipalité de Sainte-Catherine-de-Hatley 177 822
Municipalité de Sainte-Cécile-de-Milton 105 167
Municipalité de Sainte-Cécile-de-Whitton 72 044
Municipalité de Sainte-Christine-d’Auvergne 42 009
Municipalité de Sainte-Claire 197 858
Municipalité de Sainte-Clotilde 138 303
Municipalité de Sainte-Clotilde-de-Beauce 59 399
Municipalité de Sainte-Clotilde-de-Horton 86 987
Municipalité de Sainte-Croix 129 876
Municipalité de Sainte-Élisabeth 115 092
Municipalité de Sainte-Élizabeth-de-Warwick 31 272
Municipalité de Sainte-Émélie-de-l’Énergie 96 141
Municipalité de Sainte-Eulalie 59 389
Municipalité de Sainte-Euphémie-sur-Rivière-du-Sud 33 431
Municipalité de Sainte-Félicité (Municipalité régionale
de comté de La Matanie) 56 932
Municipalité de Sainte-Félicité (Municipalité régionale
de comté de L’Islet) 25 070
Municipalité de Sainte-Florence 25 817
Municipalité de Sainte-Françoise 31 972
Municipalité de Sainte-Geneviève-de-Berthier 161 144
Municipalité de Sainte-Germaine-Boulé 59 389
Municipalité de Sainte-Gertrude-Manneville 52 657
Municipalité de Sainte-Hedwidge 52 478
Municipalité de Sainte-Hélène 48 218
Municipalité de Sainte-Hélène-de-Bagot 94 157
Municipalité de Sainte-Hélène-de-Chester 44 903
Municipalité de Sainte-Julienne 526 206
Municipalité de Sainte-Justine 69 335
Municipalité de Sainte-Justine-de-Newton 83 083
Municipalité de Sainte-Luce 164 664
Municipalité de Sainte-Lucie-de-Beauregard 29 526
Municipalité de Sainte-Lucie-des-Laurentides 146 031
Municipalité de Sainte-Madeleine-de-la-Rivière-Madeleine 33 402
Municipalité de Sainte-Marcelline-de-Kildare 75 122
Municipalité de Sainte-Marguerite-Marie 13 375
Municipalité de Sainte-Marie-de-Blandford 43 536
Municipalité de Sainte-Marthe 87 756
Municipalité de Sainte-Martine 308 743
Municipalité de Sainte-Mélanie 124 229
Municipalité de Sainte-Monique (Municipalité régionale
de comté de Lac-Saint-Jean-Est) 89 979
Municipalité de Sainte-Monique (Municipalité régionale
de comté de Nicolet-Yamaska) 63 540
Municipalité de Sainte-Paule 29 602
Municipalité de Sainte-Perpétue 105 779
Municipalité de Sainte-Rita 32 898
Municipalité de Sainte-Rose-de-Watford 60 439
Municipalité de Sainte-Sabine 68 439
Municipalité de Sainte-Sophie 574 023
Municipalité de Sainte-Sophie-d’Halifax 49 220
Municipalité de Sainte-Thècle 170 172
Municipalité de Sainte-Thérèse-de-Gaspé 75 582
Municipalité de Sainte-Thérèse-de-la-Gatineau 69 636
Municipalité de Sainte-Victoire-de-Sorel 112 926
Municipalité de Sayabec 111 789
Municipalité de Scott 133 823
Municipalité de Shannon 343 583
Municipalité de Shawville 102 639
Municipalité de Sheenboro 42 362
Municipalité de Shigawake 24 407
Municipalité de Stanbridge Station 28 433
Municipalité de Standbridge East 58 639
Municipalité de Stanstead-Est 60 043
Municipalité de Stoke 164 447
Municipalité de Stornoway 43 979
Municipalité de Taschereau 43 874
Municipalité de Terrasse-Vaudreuil 114 614
Municipalité de Thorne 42 715
Municipalité de Tingwick 114 471
Municipalité de Tourville 48 034
Municipalité de Très-Saint-Rédempteur 45 186
Municipalité de Trois-Rives 92 060
Municipalité de Val-Alain 38 327
Municipalité de Val-Brillant 55 655
Municipalité de Val-des-Bois 70 955
Municipalité de Val-des-Lacs 109 296
Municipalité de Val-des-Monts 494 084
Municipalité de Val-Joli 71 046
Municipalité de Val-Morin 220 806
Municipalité de Val-Saint-Gilles 27 925
Municipalité de Vallée-Jonction 190 990
Municipalité de Venise-en-Québec 207 453
Municipalité de Verchères 332 798
Municipalité de Villeroy 37 778
Municipalité de Waltham 29 692
Municipalité de Weedon 297 903
Municipalité de Wentworth-Nord 235 612
Municipalité de Wickham 161 221
Municipalité de Wotton 113 402
Municipalité de Yamachiche 188 031
Municipalité de Yamaska 92 234
Municipalité des Bergeronnes 51 942
Municipalité des Cèdres 356 430
Municipalité des Coteaux 208 436
Municipalité des Éboulements 89 122
Municipalité des Escoumins 190 600
Municipalité des Hauteurs 51 202
Municipalité des Îles-de-la-Madeleine 1 025 509
Municipalité des Méchins 77 148
Municipalité régionale de comté d’Abitibi 29 525
Municipalité régionale de comté d’Abitibi-Ouest 38 859
Municipalité régionale de comté d’Antoine-Labelle 23 625
Municipalité régionale de comté d’Avignon 0
Municipalité régionale de comté de Bonaventure 2 369
Municipalité régionale de comté de Caniapiscau 0
Municipalité régionale de comté de Charlevoix 8 424
Municipalité régionale de comté de Charlevoix-Est 23 942
Municipalité régionale de comté de Kamouraska 4 948
Municipalité régionale de comté de La Côte-de-Beaupré 12 364
Municipalité régionale de comté de La Côte-de-Gaspé 1 168
Municipalité régionale de comté de La Haute-Côte-Nord 16 091
Municipalité régionale de comté de La Haute-Gaspésie 16 492
Municipalité régionale de comté de La Jacques-Cartier 4 318
Municipalité régionale de comté de La Matanie 4 840
Municipalité régionale de comté de La Matapédia 43 123
Municipalité régionale de comté de La Mitis 14 540
Municipalité régionale de comté de La Vallée-de-la-Gatineau 21 990
Municipalité régionale de comté de La Vallée-de-l’Or 1 614
Municipalité régionale de comté de Lac-Saint-Jean-Est 2 535
Municipalité régionale de comté de Manicouagan 31 462
Municipalité régionale de comté de Maria-Chapdelaine 35 003
Municipalité régionale de comté de Matawinie 44 183
Municipalité régionale de comté de Mékinac 28 349
Municipalité régionale de comté de Mingan