- TITLE I QUÉBEC SALES TAX
- CHAPTER I DEFINITIONS AND INTERPRETATION
- CHAPTER II TAXATION
- CHAPTER III EXEMPT SUPPLY
- CHAPTER IV ZERO-RATED SUPPLY
- CHAPTER V INPUT TAX REFUND
- CHAPTER VI SPECIAL CASES
- DIVISION I CHANGE IN USE
- DIVISION II BENEFIT
- DIVISION III SMALL SUPPLIER
- DIVISION III.0.1 NETWORK SELLER
- DIVISION III.1 DIRECT SELLERS
- DIVISION IV INSURER
- DIVISION IV.1 PERFORMANCE BONDS
- DIVISION V BANKRUPTCY
- DIVISION VI RECEIVERSHIP
- DIVISION VII FORFEITURE, SEIZURE AND REPOSSESSION
- DIVISION VIII SUCCESSION AND TRUST
- DIVISION IX NON-RESIDENT PERSON
- DIVISION IX.1 OUTSIDE TRAVEL
- DIVISION X CLOSELY RELATED GROUP
- DIVISION XI DIVISIONS OR BRANCHES OF PUBLIC SERVICE BODY
- DIVISION XII UNINCORPORATED ORGANIZATION
- DIVISION XIII PARTNERSHIP AND JOINT VENTURE
- DIVISION XIV LISTED FINANCIAL INSTITUTION
- DIVISION XV COUPONS, DISCOUNTS AND GIFT CERTIFICATES
- DIVISION XV.1 BARTER EXCHANGE NETWORK
- DIVISION XVI GAMES OF CHANCE
- DIVISION XVII BUYING GROUPS
- DIVISION XVII.1 DESIGNATED CHARITIES
- DIVISION XVIII Repealed, 2005, c. 1, s. 356.
- DIVISION XVIII.1 SHIPPING DISTRIBUTION CENTRE
- DIVISION XIX Repealed, 2009, c. 5, s. 631.
- § 1 Repealed, 2009, c. 5, s. 631.
- § 2 Repealed, 2009, c. 5, s. 631.
- § 3 Repealed, 1995, c. 63, s. 428.
- § 4 Repealed, 2009, c. 5, s. 631.
- DIVISION XIX.1 RETURNABLE CONTAINER
- DIVISION XX FLEA MARKETS
- DIVISION XXI CLOTHING INDUSTRY
- DIVISION XXII RESTAURANT SERVICES
- CHAPTER VII REBATE AND COMPENSATION
- CHAPTER VIII TAX COLLECTION AND REMITTANCE
- CHAPTER IX ANTI-AVOIDANCE RULE
- CHAPTER X PENAL PROVISION
- TITLE II TAX ON ALCOHOLIC BEVERAGES
- TITLE III TAXATION OF INSURANCE PREMIUMS
- TITLE IV TAX ON THE PARI-MUTUEL
- TITLE IV.1 Repealed, 1997, c. 14, s. 379.
- CHAPTER I Repealed, 1997, c. 14, s. 379.
- CHAPTER II Repealed, 1997, c. 14, s. 379.
- CHAPTER III Repealed, 1997, c. 14, s. 379.
- CHAPTER IV Repealed, 1997, c. 14, s. 379.
- CHAPTER V Repealed, 1997, c. 14, s. 379.
- CHAPTER VI Repealed, 1997, c. 14, s. 379.
- CHAPTER VII Repealed, 1997, c. 14, s. 379.
- TITLE IV.2 TAX ON LODGING
- TITLE IV.3 Repealed, 2004, c. 21, s. 547.
- TITLE IV.4 AGREEMENT WITH A MOHAWK COMMUNITY
- TITLE IV.4.1 AGREEMENTS RELATING TO NATIVE TAXES IN INDIAN RESERVES
- TITLE IV.5 SPECIFIC DUTY ON NEW TIRES
- TITLE V REPEALING AND AMENDING PROVISIONS
- TITLE VI TRANSITIONAL PROVISIONS
- TITLE VII REGULATIONS
- TITLE VIII FINAL PROVISIONS
- REPEAL SCHEDULES