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

Section 434r5.1
Disposition versions

Full text
434R5.1. Subject to sections 434R1 to 434R8, the rate applicable to a registrant for the purposes of those sections for a reporting period in a particular fiscal period of the registrant, in respect of a particular supply made by the registrant, is 7.3%.
O.C. 1463-2001, s. 35; O.C. 1176-2010, s. 4; O.C. 390-2012, s. 21; O.C. 321-2017, s. 27.
434R5.1. Subject to sections 434R1 to 434R8, the rate of a registrant that applies, for the purposes of these sections, for a reporting period in a particular fiscal year of the registrant, in respect of a particular supply made by the registrant is
(1)  in the case of a registrant that makes the particular supply in the course of an activity engaged in by the registrant acting as a municipality, 5.7%; and
(2)  in any other case, 7.3%.
O.C. 1463-2001, s. 35; O.C. 1176-2010, s. 4; O.C. 390-2012, s. 21.
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