Ministère de l'Emploi et de la Solidarité sociale
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

T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 383r4
Disposition versions

Full text
383R4. For the purposes of the definition of “non-profit organization” in section 383 of the Act, a prescribed government organization is
(1)  an organization referred to in section 2.1 of the Public Service Body Rebate (GST/HST) Regulations (SOR/91-37); or
(2)  a mandatary of the Gouvernement du Québec, except an entity listed in Schedule III and a government department, that would be a non-profit organization within the meaning of section 1 of the Act if the definition of that expression were read without reference to “a government”.
O.C. 1149-2006, s. 4; O.C. 1116-2007, s. 9; O.C. 66-2016, s. 2.
383R4. For the purposes of the definition of “non-profit organization” in section 383 of the Act, a prescribed government organization is
(1)  an organization referred to in section 2.1 of the Public Service Body Rebate (GST/HST) Regulations (SOR/91-37); or
(2)  a mandatary of the Gouvernement du Québec, except an entity listed in Schedule III that would be a non-profit organization within the meaning of section 1 of the Act if the definition of that expression were read without reference to “a government”.
O.C. 1149-2006, s. 4; O.C. 1116-2007, s. 9.
© Gouvernement du Québec