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

Full text
386R8. Property or a service that is supplied to another person is a prescribed property or service if
(1)  an amount is required under section 37, 41, 41.1.1, 41.1.2 or 111 of the Taxation Act (chapter I-3) to be included in computing the income of the other person for the purposes of that Act; and
(2)  section 290 of the Act does not apply to the supply or the section does apply to the supply but no tax is payable in respect of it.
O.C. 1607-92, s. 386R8; O.C. 1463-2001, s. 25.