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 518r5
Disposition versions

Full text
518R5. For the purposes of section 518R4, where the premium is payable by a corporation which has establishments in Québec and elsewhere, the proportion to be used shall be that determined under Title XXVII of the Regulation respecting the Taxation Act (chapter I-3, r. 1) without reference to section 771R43 of that Regulation.
O.C. 1607-92, s. 518R5; O.C. 1303-2009, s. 2; O.C. 90-2023, s. 3.
518R5. For the purposes of section 518R4, where the premium is payable by a corporation which has establishments in Québec and elsewhere, the proportion to be used shall be that determined under Title XXVII of the Regulation respecting the Taxation Act (chapter I-3, r. 1) without reference to sections 771R12 and 771R43 of that Regulation.
O.C. 1607-92, s. 518R5; O.C. 1303-2009, s. 2.
© Gouvernement du Québec