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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Table of Contents
- INTERPRETATION
- FINANCIAL SERVICE
- VALUE OF PROPERTY BROUGHT INTO QUÉBEC
- ROAD VEHICLE TEMPORARILY BROUGHT INTO QUÉBEC
- PLACE OF SUPPLY
- SUPPLY OF A PUBLICATION
- ARTISTS’ REPRESENTATIVES
- 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
- RESTAURANT 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
- MOTOR VEHICLES SHIPPED OUT OF QUÉBEC
- DISCLOSURE OF TAX
- QUICK OR STREAMLINED METHODS OF ACCOUNTINGGENERAL PROVISIONS APPLICABLE TO ALL ACCOUNTING METHODS
- DEFINITIONS
- QUICK METHOD OF DETERMINING THE NET TAX FOR SMALL BUSINESSESDEFINITIONS
- 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
- REDUCTION OF THE SPECIFIC DUTY IN RESPECT OF BEERPrescribed persons
- Prescribed percentages
- Prescribed terms and conditions
- REDUCTION OF THE SPECIFIC TAX IN RESPECT OF ANY OTHER ALCOHOLIC BEVERAGEPrescribed persons
- Reduction
- Prescribed terms and conditions
- REBATE OF AN AMOUNT EQUAL TO THE SPECIFIC TAX
- DAMAGE INSURANCE PREMIUM
- TAX ON LODGINGPrescribed sleeping-accommodation establishments
- Prescribed classes and prescribed tourist regions
- 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 CONTAINERSDefinitions
- Classes of beverages
- Containers of alcoholic beverages
- Beer containers
- Offences
- SUPPLY OF A PUBLICATION
- PROPERTY USED IN PART OUTSIDE QUÉBEC
- INTERPROVINCIAL HIGHWAY TRANSPORTATION EQUIPMENTDefinitions
- GENERAL PROVISIONS APPLICABLE TO ALL CARRIERS
- SPECIAL PROVISIONS APPLICABLE TO CARRIERS OPERATING FEWER THAN 11 MOTOR VEHICLES
- SPECIAL PROVISIONS APPLICABLE TO ALL BROKER DRIVERS
- INTERNATIONAL HIGHWAY TRANSPORTATION EQUIPMENT
- PRESCRIBED MANDATARIES OR AGENCIES
- TRANSFER OF A REBATE
- SCHEDULE I
- SCHEDULE II
- SCHEDULE II.0.1
- SCHEDULE II.1 (Obsolete)
- SCHEDULE II.1.1
- SCHEDULE II.2
- SCHEDULE III
- SCHEDULE IV
