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

Section 434r8.3 Disposition versions

2012-09-01

434R8.3. For the purposes of sections 434R8.1 to 434R8.14, the purchase threshold for a fiscal year of a registrant is equal to the total of all amounts each of which is

(1)  an amount that became due, or was paid without having become due, by the registrant in the preceding fiscal year for a taxable supply, other than a zero-rated supply, of property or a service that was acquired in Québec by the registrant or was acquired outside Québec by the registrant and brought into Québec by the registrant; and

(2)  either

(a)  included in determining the cost to the registrant of the property or service for the purposes of the Taxation Act (chapter I-3), or

(b)  tax payable by the registrant in respect of the acquisition or bringing into Québec of the property or service.

O.C. 1463-2001, s. 39.