Office Consolidation – Consumer Taxes
Please note that the tax laws and the regulations made thereunder (unofficial version) are
updated to 1 January, 2021.
The official version can be found on Légis Québec website.
T-0.1 ACT RESPECTING THE QUÉBEC SALES TAX
T-0.1, r. 2
Note : The abbreviation “I.N.” in the historical references under a section of an Act or a regulation refers to an information note of the Ministère de la Justice.