Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
A-6.002, r. 1 - Regulation respecting fiscal administration
Section 58.1r2
Disposition versions
58.1R2. For the purposes of section 58.1 of the Act, a prescribed person is
(a) a person resident in Québec;
(b) a person referred to in section 25 of the Taxation Act (chapter I-3) that is resident in Canada outside Québec and carried on a business in Québec;
(c) a person referred to in section 26 of the Taxation Act that was not resident in Canada and that was employed in Québec, carried on a business in Québec or disposed of a taxable Québec property; or
(d) a trust that is not resident in Québec and does not carry on a business in Québec.
58.1R2. For the purposes of section 58.1 of the Act, a prescribed person is
(a) a person resident in Québec;
(b) a person referred to in section 25 of the Taxation Act (chapter I-3) that is resident in Canada outside Québec and carried on a business in Québec; or
(c) a person referred to in section 26 of the Taxation Act that was not resident in Canada and that was employed in Québec, carried on a business in Québec or disposed of a taxable Québec property.
58.1R2. For the purposes of section 58.1 of the Act, the persons governed by the first paragraph of the said section who reside in Québec, or who reside in Canada outside Québec and who have carried on a business in Québec within the meaning of sections 25 and 1088 of the Taxation Act (chapter I-3) and the regulations made under the said sections, must obtain an identification number.
