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

Full text
388.1R3. For the purposes of section 388.1 of the Act, the prescribed amount is:
(1)  in the case of a municipality referred to in Schedule II.1, the amount provided for in that Schedule for that municipality; or
(2)  in the case of a municipality resulting from an amalgamation of municipalities or having annexed the entire territory of another municipality under the Act respecting municipal territorial organization (chapter O-9), the amount constituted by the sum of the amounts provided for in Schedule II.1 for each of the municipalities referred to in that Schedule that is a party to the amalgamation or annexation.
O.C. 1108-95, s. 7.