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

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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.
O.C. 1470-2002, s. 7; 321-2017O.C. 321-2017, 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.