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

Section 0r1 Disposition versions

2013-07-03

0R1. For the purposes of this Regulation, unless the context indicates otherwise,

“Act” means the Act respecting the Québec sales tax (chapter T-0.1);

“tax fraction”, at a particular time, means the amount determined by the formula

A / B.

For the purposes of the formula in the definition of “tax fraction” in the first paragraph,

(1)  A is the rate of tax applicable in respect of the supply or bringing into Québec, and

(2)  B is the total of 100% and the rate of tax referred to in subparagraph 1.

O.C. 1607-92, s. 0R1; O.C. 1463-2001, s. 1; O.C. 701-2013, s. 1.

2012-09-01

0R1. For the purposes of this Regulation, unless the context indicates otherwise,

“Act” means the Act respecting the Québec sales tax (chapter T-0.1);

“tax fraction”, at a particular time, means the amount determined by the formula

A x B

where

(1)  A is the rate of tax applicable in respect of the supply or bringing into Québec, and

(2)  B is the total of 100% and the rate of tax referred to in the description of A in the formula set out in this definition.

O.C. 1607-92, s. 0R1; O.C. 1463-2001, s. 1.