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

Section 434r8.2 Disposition versions

2012-09-01

434R8.2. For the purposes of sections 434R8.1 to 434R8.14, the threshold amount for a particular fiscal quarter in a particular fiscal year of a registrant is equal to the total of

(1)  the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the registrant, made by the registrant that became due, or was paid without having become due, to the registrant in the fiscal quarters that end in the particular fiscal year immediately preceding the particular fiscal quarter of the particular fiscal year; and

(2)  the total of all amounts each of which is an amount in respect of an associate of the registrant who was associated with the registrant at the beginning of the particular fiscal quarter equal to the total of all consideration, other than consideration referred to in section 75.2 of the Act that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services and supplies by way of sale of immovables that are capital property of the associate, made by the associate that became due, or was paid without having become due, to the associate in the fiscal quarters of the associate that end in the particular fiscal year of the registrant before the beginning of the particular fiscal quarter of the registrant.

O.C. 1463-2001, s. 39.