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

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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.