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

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433.16R3. For the purposes of sections 433.16R2, 433.16R4 and 433.16R11, the property and services in the following definitions in section 433.16R2 are specified classes of specified property or service:
(1)  "qualifying fuel";
(2)  "specified energy";
(3)  "qualifying food, beverages and entertainment";
(4)  "qualifying telecommunication service"; and
(5)  "qualifying road vehicle".
320-2017O.C. 320-2017, s. 4.