Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 434r0.8
Disposition versions

Full text
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.
© Gouvernement du Québec