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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.

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 x B

where

(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 the description of A in the formula set out in this definition.