TVQ. 1-3/R1 |
The Meaning of “Road Vehicle” |
TVQ. 1-4/R2 |
Nominal Partnerships |
TVQ. 1-5 |
The Québec Sales Tax and the Services Performed by a Bailiff |
TVQ. 1-8 |
Supply of property or services at direct cost |
TVQ. 1-9/R1 |
Municipal Court Judges |
TVQ. 108-1/R2 |
Health care institution, within the meaning of paragraph 2 of the definition of that expression in section 108 of the Act respecting the Québec sales tax, and meals acquired or supplied by a health care institution |
TVQ. 11.1-1/R1 |
Presumption of Residence in Québec Applicable to Persons Resident in Canada Who Have a Permanent Establishment in Québec |
TVQ. 119.1-1/R2 |
Financial Assistance Program for Homemaker Services |
TVQ. 124-1/R1 |
School Authorities Eligible for Partial Québec Sales Tax Rebates on Their Supplies of Student Transportation |
TVQ. 124-2/R1 |
School Transportation Service Rendered to School Boards or Private Educational Institutions |
TVQ. 126-2/R2 |
The Supply of CorporealMovable Property Together with a Supply of an Educational Service Made by a School Authority, Public College or University |
TVQ. 127-1/R1 |
Supply of Massage Therapy Courses |
TVQ. 133-1/R1 |
Supply of food products to educational institutions |
TVQ. 135-1 |
Non-Degree Courses |
TVQ. 138-1/R1 |
Professional legal aid services |
TVQ. 138.1-1/R1 |
Supply by a Charity of Funeral Property and Services |
TVQ. 151-1/R1 |
Travel fees in a controlled zone (ZEC) |
TVQ. 16-12/R2 |
The Estimated Value Rule and the Option to Purchase a Leased Road Vehicle |
TVQ. 16-13/R1 |
Private Forest Development Support Program |
TVQ. 16-17/R3 |
Rules applicable to the bands of Hunter’s Point, Kitcisakik and Pakuashipi and to the members of those bands |
TVQ. 16-2/R3 |
Non-Local Flower Deliveries Made Using an Order Relay Service |
TVQ. 16-21 |
Amounts Charged by Organizations for the Marketing of Agricultural, Food and Fish Products |
TVQ. 16-22/R1 |
Regional Agencies for Private Forest Development |
TVQ. 16-24 |
Reimbursement of Expenses Made by a Broker Driver to a Principal Carrier |
TVQ. 16-25 |
The Long Term Leasing of Vehicles Assigned to Interprovincial Transportation |
TVQ. 16-28/R1 |
The Supply of Services to the Members of a Non-profit Organization in the Field of Tourism |
TVQ. 16-29/R2 |
Supplies Made by Bingo Hall Managers |
TVQ. 16-3/R1 |
Real Estate Brokerage |
TVQ. 16-30/R1 |
Nominee Agreements |
TVQ. 16-31 |
The Québec Sales Tax (QST) and the Judicial Costs and Extrajudicial Fees Charged to a Debtor |
TVQ. 16-7/R1 |
Bulk Material Transportation Services |
TVQ. 160-1 |
Professional Membership Dues |
TVQ. 162-1 |
Collection of the Fees for the Publication of Rights in the Register of Personal and Movable Real Rights of the Ministère de la Justice and the Consultation Fees in Respect of the Sale or Long-Term Lease of a Road Vehicle |
TVQ. 162-2 |
Fee Charged for Analyzing the Eligibility for a Grant or Subsidy |
TVQ. 162-3/R1 |
The Supply of Information Issued by a Public Body |
TVQ. 164-1/R1 |
Amount Claimed by a Municipality from the Owners of Alarm Systems after False Alarms |
TVQ. 164.1-1/R3 |
Improvement by a municipality of roads that are under the management of the Ministère des Transports du Québec |
TVQ. 165-1/R1 |
The Carrying Out of Municipal Works |
TVQ. 167-1 |
Identity Card Required to Obtain a Reduced-Fare Transit Service |
TVQ. 168-1 |
Vacant Lot Supplied by a Municipality |
TVQ. 176-1/R2 |
Contracts for the replacement of ophthalmic lenses |
TVQ. 176-2/R3 |
Eyeglasses and ophthalmic lenses |
TVQ. 176-3/R1 |
The supply of a hospital bed |
TVQ. 176-4/R2 |
Supplies of orthodontic appliances, artificial teeth and health care services |
TVQ. 176-6/R1 |
Supply of Three- and Four-Wheel Personal Mobility Vehicles |
TVQ. 176-7 |
Supplies of pacemakers, implantable cardioverter defibrillators and artificial cardiac valves |
TVQ. 177-2/R1 |
Supplies of Products Intended for Winemaking |
TVQ. 177-5/R1 |
Chocolate bars sold during fundraising campaigns by organizations other than public-sector bodies and public institutions |
TVQ. 177-6/R2 |
Ready-to-Eat Cold Pizza |
TVQ. 177-7/R1 |
Sweetened Dried Cranberries |
TVQ. 179-2/R1 |
Supplies of corporeal movable property to be shipped outside Québec |
TVQ. 179-3/R1 |
The supply by way of sale of a road vehicle shipped outside Québec: satisfactory evidence of the shipment of the property |
TVQ. 198-2 |
Supply by Way of Sale of Work-in-Progress |
TVQ. 198.1-1/R3 |
Printed Books |
TVQ. 201-2/R1 |
Documentation required in order to file a claim for an input tax refund: name of a corporation or name under which a corporation does business |
TVQ. 207-1/R1 |
Input Tax Refund to a New Registrant Under Section 207 of the Act respecting the Québec sales tax |
TVQ. 211-3/R5 |
Input Tax Refunds in Respect of Expense Allowances |
TVQ. 212-1/R5 |
Simplified Calculation Methods for Input Tax Refunds in Respect of Expense Reimbursements |
TVQ. 212-3/R2 |
Employee’s Professional Dues |
TVQ. 212-4 |
QST Factor Method |
TVQ. 22.7-1/R1 |
Place of Supply in the Case of a Supply by Way of Sale of Corpereal Movable Property |
TVQ. 222.2-1 |
The Installation of Mobile Homes on Sites Situated in Residential Trailer Parks and the Development of These Sites |
TVQ. 223-2/R2 |
Relieving Measure Relating to the Self-Supply of a Residential Complex |
TVQ. 225-1 |
Fair market value of a residential complex |
TVQ. 226-1/R1 |
Self-Supply of an Addition to a Multiple-Unit Residential Complex |
TVQ. 302-1 |
The Collection of Rents on Immovables by a Person Other than the Lessor |
TVQ. 31-1/R1 |
Combined Supply of Immovables |
TVQ. 321-2 |
Judicial Sale, Sale by Judicial Authority and Sale by the Creditor of Corporeal Movable Property |
TVQ. 334-1/R1 |
Election in Respect of Supplies Made Between Members of a Closely Related Group |
TVQ. 350.43-1/R3 |
Measures concerning flea markets |
TVQ. 350.48-1/R1 |
Measures for the clothing manufacturing industry |
TVQ. 350.7.2-1/R1 |
Barter Transactions and Designation of a Barter Exchange Network |
TVQ. 386-2/R1 |
Private colleges that qualify for a partial Québec sales tax rebate within the context of a subsidy program |
TVQ. 401-1/R1 |
Rebate Applications Made by Indians, Bands, Tribal Councils and Band-Empowered Entities |
TVQ. 407-3/R2 |
Political Parties |
TVQ. 407.3-1 |
The QST Registration of Reunion Permit Holders and Collection of the Tax |
TVQ. 415-2/R2 |
Retroactive Registration |
TVQ. 423-1/R2 |
Non-Collection of Tax at the Time a Taxable Supply of an Immovable is Made by Way of Sale to a Registrant |
TVQ. 425-1 |
Québec Sales Tax Indicated on the Bill of Costs Submitted in Bankruptcy Matters |
TVQ. 427-1 |
Tax Recovery Further to an Assessment |
TVQ. 444-1/R2 |
Bad debts |
TVQ. 457.1-1 |
Entertainment Expenses |
TVQ. 487-2 |
Specific Tax on Alcoholic Beverages |
TVQ. 51-1 |
Consideration in the Form of Property or Services |
TVQ. 51-2 |
The Supply of Property by Way of a Draw |
TVQ. 51-3 |
Reduction in the Consideration for a Supply |
TVQ. 512-1 |
Payment of the tax on automobile insurance premiums by Indians and Indian bands |
TVQ. 514-1/R1 |
Administration Costs Connected with an Uninsured Social Benefits Plan |
TVQ. 516-1 |
Financial Expenses and Administration Costs |
TVQ. 519-1/R1 |
Automobile Insurance |
TVQ. 520-1/R1 |
Suretyship and Credit Insurance |
TVQ. 520-2 |
Precedence of the Québec Sales Tax over the Tax on Insurance Premiums |
TVQ. 523-1 |
The Collection and Remittance of the Tax on Insurance Premiums Under a Contract of Group Insurance of Persons |
TVQ. 529-1/R1 |
Certification of the Taxable Portion of an Insurance Premium |
TVQ. 541.23-1/R4 |
Application of the tax on lodging in prescribed tourist regions – General and transitional rules |
TVQ. 541.24-1/R2 |
Collection of the Tax on Lodging |
TVQ. 541.24-2/R2 |
The tax on lodging and the supply of an accommodation unit for a period of more than 31 consecutive days |
TVQ. 541.25-1/R2 |
Mandataries Responsible for Collecting and Remitting the Tax on Lodging |
TVQ. 541.48-1 |
The Specific Duty on New Tires |
TVQ. 57-2/R1 |
Reduction for Prompt Payment of the Consideration for a Supply |
TVQ. 677-1/R3 |
Identification of Beer Containers |
TVQ. 678-2 |
Purchases Made by a Legal Aid Centre or Made in the Course of Performing a Legal Aid Mandate |
TVQ. 75-2/R1 |
Transfer of a Business of Which All or Part of the Property is Situated Outside Québec |
TVQ. 83-1 |
The Concept of “Invoice” |
TVQ. 92-1/R1 |
The Notion of “Deposit” |