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

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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.