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

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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.