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

Section 383r4
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383R4. For the purposes of the definition of “non-profit organization” in section 383 of the Act, a prescribed government organization is
(1)  an organization referred to in section 2.1 of the Public Service Body Rebate (GST/HST) Regulations (SOR/91-37); or
(2)  a mandatary of the Gouvernement du Québec, except an entity listed in Schedule III and a government department, that would be a non-profit organization within the meaning of section 1 of the Act if the definition of that expression were read without reference to “a government”.
O.C. 1149-2006, s. 4; O.C. 1116-2007, s. 9; O.C. 66-2016, s. 2.
383R4. For the purposes of the definition of “non-profit organization” in section 383 of the Act, a prescribed government organization is
(1)  an organization referred to in section 2.1 of the Public Service Body Rebate (GST/HST) Regulations (SOR/91-37); or
(2)  a mandatary of the Gouvernement du Québec, except an entity listed in Schedule III that would be a non-profit organization within the meaning of section 1 of the Act if the definition of that expression were read without reference to “a government”.
O.C. 1149-2006, s. 4; O.C. 1116-2007, s. 9.
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