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

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389R5. For the purposes of sections 389R8 and 389R9, the purchase threshold for a fiscal year of a person is equal to the total of all amounts each of which is
(1)  an amount that became due, or was paid without having become due, by the person in the preceding fiscal year for a taxable supply, other than a zero-rated supply, of property or a service that was acquired in Québec by the person or was acquired outside Québec by the person and brought into Québec by the person; and
(2)  either
(a)  included in determining the cost to the person of the property or service for the purposes of the Taxation Act (chapter I-3), or
(b)  tax payable by the person in respect of the acquisition or bringing into Québec of the property or service.
O.C. 1463-2001, s. 28.