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

Section 389r8
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389R8. For the purposes of section 389 of the Act, a person is a prescribed person on the first day of a claim period of the person where
(1)  the threshold amount for the person’s fiscal year that includes the claim period does not exceed $1,000,000;
(2)  if the person’s fiscal quarter that includes the claim period is not the first fiscal quarter in the fiscal year, the threshold amount for the fiscal quarter does not exceed $1,000,000;
(3)  the purchase threshold for the fiscal year does not exceed $4,000,000; and
(4)  it is reasonable to expect at the beginning of the claim period that the purchase threshold for the person’s next fiscal year will not exceed $4,000,000.
O.C. 1463-2001, s. 28; O.C. 701-2013, s. 25.
389R8. For the purposes of section 389 of the Act, a person is a prescribed person on the first day of a claim period of the person where
(1)  the threshold amount for the person’s fiscal year that includes the claim period does not exceed $500,000;
(2)  if the person’s fiscal quarter that includes the claim period is not the first fiscal quarter in the fiscal year, the threshold amount for the fiscal quarter does not exceed $500,000;
(3)  the purchase threshold for the fiscal year does not exceed $2,000,000; and
(4)  it is reasonable to expect at the beginning of the claim period that the purchase threshold for the person’s next fiscal year will not exceed $2,000,000.
O.C. 1463-2001, s. 28.
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