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t-0.1 - Act respecting the Québec sales tax
Summary
Full text
| Alphanumeric | Title |
|---|---|
| T-0.1, r. 1 | Regulation respecting the prescribed manner of identifying a beer container |
| T-0.1, r. 2 | Regulation respecting the Québec sales tax |
Detailled Table of Contents
- TITLE I QUÉBEC SALES TAX
- CHAPTER I DEFINITIONS AND INTERPRETATION
- CHAPTER II TAXATION
- DIVISION I IMPOSITION OF TAX
- DIVISION II SUPPLY AND COMMERCIAL ACTIVITY
- DIVISION III CONSIDERATION
- DIVISION IV SPECIFIC RULES RESPECTING TAXATION
- DIVISION V SPECIFIC RULES RESPECTING TIME OF TAXATION
- CHAPTER III EXEMPT SUPPLY
- DIVISION I IMMOVABLE
- DIVISION II HEALTH CARE SERVICE
- DIVISION III EDUCATIONAL SERVICE
- DIVISION IV CHILD AND PERSONAL CARE SERVICE
- DIVISION V LEGAL AID SERVICE
- DIVISION V.1 CHARITIES
- DIVISION VI PUBLIC SECTOR BODY
- DIVISION VI.1 FINANCIAL SERVICES
- DIVISION VII FERRY, ROAD OR BRIDGE TOLL
- DIVISION VIII DUES
- DIVISION IX FEES PAID TO A GOVERNMENT
- CHAPTER IV ZERO-RATED SUPPLY
- DIVISION I DRUGS AND BIOLOGICALS
- DIVISION II MEDICAL AND ASSISTIVE DEVICES
- DIVISION III BASIC GROCERIES
- DIVISION IV AGRICULTURE AND FISHING
- DIVISION V SUPPLY SHIPPED OUTSIDE QUÉBEC
- DIVISION VI TRAVEL SERVICE
- DIVISION VI.1 Repealed, 1997, c. 14, s. 335.
- DIVISION VII TRANSPORTATION SERVICE
- DIVISION VII.1 MOTOR VEHICLE ACQUIRED TO BE RESUPPLIED
- DIVISION VII.2 FINANCIAL SERVICE
- DIVISION VIII OTHER ZERO-RATED SUPPLIES
- CHAPTER V INPUT TAX REFUND
- DIVISION I GENERAL PRINCIPLES
- DIVISION II SPECIAL RULES
- § 1 Becoming and ceasing to be registrant
- § 1.1 Taxi Business
- § 1.2 Retail vendor of tobacco
- § 1.3 Supplier of alcoholic beverages
- § 1.4 Fuel supplier
- § 1.5 Suppliers of new tires or road vehicles
- § 2 Allowance and reimbursement
- § 3 Used returnable container
- § 4 Immovable
- § 5 Capital property
- § 6 Bets and games of chance
- § 6.1 Deemed supply between branches of a financial institution
- § 7 Repealed, 2012, c. 28, s. 84.
- § 8 Repealed, 1997, c. 85, s. 578.
- § 9 Repealed, 1995, c. 1, s. 285.
- CHAPTER VI SPECIAL CASES
- DIVISION I CHANGE IN USE
- DIVISION I.1 PENSION PLANS
- DIVISION II BENEFIT
- DIVISION III SMALL SUPPLIER
- DIVISION III.0.0.1 FINANCIAL INSTITUTION
- DIVISION III.0.1 NETWORK SELLER
- DIVISION III.1 DIRECT SELLERS
- DIVISION IV INSURER
- DIVISION IV.1 PERFORMANCE BONDS
- DIVISION IV.2 FINANCIAL SERVICE DEEMED TO BE SUPPLIED IN THE COURSE OF COMMERCIAL ACTIVITIES
- 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 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.
- DIVISION XIX.1 RETURNABLE CONTAINER
- DIVISION XX FLEA MARKETS
- DIVISION XXI CLOTHING INDUSTRY
- DIVISION XXII RESTAURANT SERVICES
- DIVISION XXIII REMUNERATED PASSENGER TRANSPORTATION SERVICESSections 350.61 to 350.67 shall apply, since 1 December 2020, to a person engaged in a taxi business who send for the first time to the Minister, after 30 November 2020, the information referred to in section 350.62. (See O.C. 1185-2020 of 11 November 2020, (2020) 152 G.O. 2, 3139).
- CHAPTER VII REBATE, COMPENSATION AND TRANSFER
- DIVISION I REBATE
- § 1 Person resident outside Québec or Canada
- § 2 Employee and member of a partnership
- § 2.1 Repealed, 1995, c. 63, s. 438.
- § 3 Immovable
- I Interpretation
- I.1 Repealed, 1995, c. 1, s. 312.
- II Single unit residential complex or residential unit held in co-ownership
- II.1 Residential complex and land
- II.2 Cooperative housing corporation
- II.3 Self-supply of an immovable
- III Repealed, 1993, c. 19, s. 226.
- IV Repealed, 1993, c. 19, s. 226.
- IV.1 Supply of land
- IV.2 Supply of a residential complex leased for residential purposes
- V Supply of an immovable by a non-registrant
- § 4 Legal aid
- § 4.1 Qualifying motor vehicles
- § 4.1.1 Motor vehicle — Modification service
- § 4.2 (Repealed).
- § 5 Rebate to certain organizations
- § 5.1 Rebate to the Royal Canadian Legion
- § 5.2 Rebate — shipment outside Québec by a charity or a public institution
- § 5.3 Rebate to the Gouvernement du Québec
- § 6 Amount paid in error
- § 6.1 Repealed, 1995, c. 63, s. 442, s. 443.
- § 6.2 Used road vehicle
- § 6.3 Automatic door openers
- § 6.4 Motor vehicles
- § 6.5 Motor vehicles shipped outside Québec
- § 6.6 Pension plans
- § 6.7 Segregated funds and investment plans
- § 7 Rules applicable to this division
- DIVISION II Repealed, 1997, c. 14, s. 347.
- DIVISION III MANAGER OF AN INVESTMENT PLAN
- DIVISION I REBATE
- CHAPTER VIII TAX COLLECTION AND REMITTANCE
- DIVISION I REGISTRATION
- DIVISION II COLLECTION
- DIVISION II.1 SHIPPING CERTIFICATE
- DIVISION III REMITTANCE
- § 1 Determination of net tax
- § I General rules
- § II Charities
- § III Selected listed financial institutions
- § 2 Special application rules
- § 3 Special attribution method
- § 4 Tax adjustment transfers
- § 5 Information sharing
- § IV Election of an accounting method
- § 2 Net tax remittance or refund
- § 3 Bad debt
- § 4 Adjustment or refund
- § 5 Patronage dividend
- § 6 Payment of a rebate by a person
- § 6.1 Heading replaced, 1997, c. 85, s. 699.
- § 7 Input tax refund
- § 8 Instalments
- DIVISION IV FISCAL PERIOD, REPORTING PERIOD AND RETURN
- CHAPTER VIII.1 TAX COLLECTION AND REMITTANCE — ELECTRONIC COMMERCE
- DIVISION I DEFINITIONS AND GENERAL RULES
- DIVISION II REGISTRATION—SPECIFIED SYSTEM
- DIVISION II.1 PRESUMPTIONS—SUPPLIERS
- DIVISION III COLLECTION—SPECIFIED SYSTEM
- DIVISION IV REPORTING AND REMITTANCE—SPECIFIED SYSTEM
- DIVISION IV.1 CORPOREAL MOVABLE PROPERTY
- DIVISION IV.2 INFORMATION RETURNS
- DIVISION V PROHIBITION AND PENALTY
- 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.
- 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
- CHAPTER I INTERPRETATION
- CHAPTER II IMMOVABLE
- CHAPTER III MOVABLE PROPERTY
- CHAPTER IV SERVICE
- CHAPTER V PROPERTY AND SERVICE
- CHAPTER VI REBATE
- DIVISION I SALES TAX REBATE IN RESPECT OF PROPERTY IN INVENTORY
- DIVISION II SALES TAX REBATE IN RESPECT OF A RESIDENTIAL COMPLEX
- DIVISION II.1 TRANSITIONAL SALES TAX REBATE IN RESPECT OF A RESIDENTIAL COMPLEX
- DIVISION II.2 TRANSITIONAL SALES TAX REBATE IN RESPECT OF A RESIDENTIAL COMPLEX
- DIVISION III REBATE IN RESPECT OF CERTAIN SUPPLIES
- DIVISION IV REBATE FOLLOWING THE REDUCTION OF A CONSIDERATION
- DIVISION V ANTI-AVOIDANCE RULE
- CHAPTER VII REGISTRATION
- TITLE VII REGULATIONS
- TITLE VIII FINAL PROVISIONS
- REPEAL SCHEDULES
