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T-0.1, r. 2
- Regulation respecting the Québec sales tax
Details
Enabling statute
1
Alphanumeric
Title
T-0.1
Act respecting the Québec sales tax
Full text
Table of Contents
Updated to 1 July 2024
INTERPRETATION
INVESTMENT PLAN
FINANCIAL SERVICE
RESIDENCE
VALUE OF PROPERTY BROUGHT INTO QUÉBEC
ROAD VEHICLE TEMPORARILY BROUGHT INTO QUÉBEC
PLACE OF SUPPLY
SUPPLY OF A PUBLICATION
PRESCRIBED MANDATARIES
ARTISTS’ REPRESENTATIVES
INPUT TAX CREDIT REFUND ALLOCATION METHODS
DUTIES, FEES AND TAXES
CONTINUATION OF MERGED OR AMALGAMATED CORPORATIONS
CONTINUATION OF A WOUND-UP CORPORATION
GOODS BROUGHT BY MAIL OR COURIER
GOODS NOT SUBJECT TO TAXATION BROUGHT INTO QUÉBEC
HEALTH CARE SERVICE
EQUIVALENT COURSE
FOOD OR BEVERAGE SUPPLIED IN A SCHOOL CAFETERIA
GAME OF CHANCE
MEDICAL DEVICE
AGRICULTURE AND FISHING
INFORMATION NECESSARY FOR A CLAIM FOR INPUT TAX REFUND
USED SPECIFIED CORPOREAL MOVABLE PROPERTY
SPECIFIED CORPOREAL MOVABLE PROPERTY
PRESCRIBED MANDATARIES
NET TAX FOR GAMES OF CHANCE
CHANGE IN THE USE OF A ROAD VEHICLE
BENEFIT AMOUNT
SPECIFIED CORPOREAL MOVABLE PROPERTY
CLOSELY RELATED CORPORATION
JOINT VENTURE
PRESCRIBED MANDATARIES
REPORTING INSTITUTION
RESTAURANT SERVICES — SALES RECORDING MODULE
RESTAURANT SERVICES — SALES RECORDING SYSTEM
REMUNERATED PASSENGER TRANSPORTATION SERVICES
USED SPECIFIED CORPOREAL MOVABLE PROPERTY
REBATE TO A PERSON RESIDENT IN CANADA OUTSIDE QUÉBEC
REBATE IN RESPECT OF SHORT-TERM ACCOMMODATION
TERMS AND CONDITIONS IN RESPECT OF AN APPLICATION FOR A REBATE
PRESCRIBED HYBRID VEHICLES
PERCENTAGE OF GOVERNMENT FUNDING TO CERTAIN ORGANIZATIONS
PRESCRIBED GOVERNMENT ORGANIZATION
REBATE TO PUBLIC SERVICE BODIES
COMPENSATION TO MUNICIPALITIES
STREAMLINED METHOD FOR DETERMINING CERTAIN REBATES
PRESCRIBED MANDATARIES
MOTOR VEHICLES SHIPPED OUT OF QUÉBEC
REBATE TO AN INVESTMENT PLAN OR A SEGREGATED FUND OF AN INSURER
DISCLOSURE OF TAX
SPECIAL ATTRIBUTION METHOD — SELECTED LISTED FINANCIAL INSTITUTION
Prescribed amount of tax
G in the special attribution method formula
Prescribed class
ADAPTED SPECIAL ATTRIBUTION METHOD — SELECTED LISTED FINANCIAL INSTITUTION
Prescribed amount of tax
E in the adapted special attribution method formula
INFORMATION — SELECTED LISTED FINANCIAL INSTITUTION
QUICK OR STREAMLINED METHODS OF ACCOUNTING
GENERAL PROVISIONS APPLICABLE TO ALL ACCOUNTING METHODS
DEFINITIONS
QUICK METHOD OF DETERMINING THE NET TAX FOR SMALL BUSINESSES
DEFINITIONS
PRESUMPTION
THRESHOLD PERIOD
APPLICABLE RATE
NEW REGISTRANTS
QUICK METHOD OF DETERMINING THE NET TAX FOR CERTAIN PUBLIC SERVICE BODIES
STREAMLINED METHOD FOR DETERMINING INPUT TAX REFUNDS
OFFSETTING OR REDUCTION OF TAX
CREDIT AND DEBIT NOTE INFORMATION
REMITTANCE OF THE TAX
PRESCRIBED FOREIGN CURRENCIES
REDUCTION OF THE SPECIFIC DUTY IN RESPECT OF BEER
Prescribed persons
Prescribed percentages
Prescribed terms and conditions
REDUCTION OF THE SPECIFIC TAX IN RESPECT OF ANY OTHER ALCOHOLIC BEVERAGE
Prescribed persons
Reduction
Prescribed terms and conditions
REBATE OF AN AMOUNT EQUAL TO THE SPECIFIC TAX
DAMAGE INSURANCE PREMIUM
TAX ON LODGING
Prescribed sleeping-accommodation establishments
PRESCRIBED TOURIST REGIONS
PRESCRIBED FOREIGN CURRENCIES
AGREEMENT ON FISCAL MATTERS RELATED TO CONSUMER GOODS AND SERVICES BETWEEN QUÉBEC AND KAHNAWAKE
REFUND OF THE SALES TAX IN RESPECT OF A RESIDENTIAL BUILDING
IDENTIFICATION OF CERTAIN BEVERAGE CONTAINERS
Definitions
Classes of beverages
Containers of alcoholic beverages
Beer containers
Offences
SUPPLY OF A PUBLICATION
(Revoked)
(Revoked)
(Revoked)
(Revoked)
(Revoked)
(Revoked)
PRESCRIBED MANDATARIES OR AGENCIES
TRANSFER OF A REBATE
SCHEDULE I
SCHEDULE II
SCHEDULE II.0.1
(Revoked)
SCHEDULE II.1
(Obsolete)
SCHEDULE II.1.1
SCHEDULE II.2
PRESCRIBED TOURIST REGIONS
SCHEDULE III
SCHEDULE IV
SCHEDULE V
INFORMATION TO BE SENT TO THE MINISTER
SCHEDULE VI
INFORMATION AN INVOICE, CREDIT NOTE OR REPORT MUST CONTAIN
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