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

Full text
350.52.1R1. For the purposes of the first paragraph of section 350.52.1 of the Act, a device listed in Schedule IV, containing all the software components furnished for that purpose by the Minister, and their updates, is a prescribed device.
For the purposes of section 350.52.1 of the Act and in the circumstances provided for in sections 350.56 and 350.56.1 of the Act, a device referred to in Schedule IV need not contain all the software components furnished for that purpose by the Minister, and their updates, to be a prescribed device.
O.C. 586-2015, s. 10.