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

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434R0.8. The rate of a registrant, for the purposes of sections 434R0.5 to 434R0.15, for a particular reporting period of the registrant is
(1)  where the cost to the registrant, in the threshold period for the particular reporting period, of all corporeal movable property, other than basic groceries of the registrant and property for which the registrant was not required to pay tax, acquired by the registrant for the purpose of supply by way of sale by the registrant is equal to at least 40% of the basic threshold amount for the particular reporting period, determined without reference to supplies referred to in Division III of Chapter IV of the Act, 3.4%; and
(2)  in any other case, 6.6%.
O.C. 1463-2001, s. 29; O.C. 1149-2006, s. 10; O.C. 1176-2010, s. 2; O.C. 390-2012, s. 16.