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 383r3
Disposition versions
383R3. For the purposes of the formula appearing in subparagraph 2 of the first paragraph of section 383R2, where the denominator of the fraction is nil or a negative amount, it shall be deemed to be equal to 1 where the numerator is nil, and in any other case, it shall be deemed to be equal to the numerator.
