T-0.1, r. 2 - Regulation respecting the Québec sales tax
42.0.13R1. For the purposes of section 42.0.13 of the Act, the prescribed percentage for a prescribed class referred to in the first paragraph of section 42.0.11R1 is as follows:
(1) 12% in the case of banks;
(2) 10% in the case of insurers; and
(3) 15% in the case of securities dealers.