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T-0.1 - Act respecting the Québec sales tax
Section 297.0.2
Disposition versions
297.0.2. A person that is a charity or a public institution at any time in a particular fiscal year of the person is a small supplier throughout the particular fiscal year if
(1) the particular fiscal year is the first fiscal year of the person;
(2) the particular fiscal year is the second fiscal year of the person and the gross revenue of the person for the first fiscal year does not exceed $250,000; or
(3) the particular fiscal year is not the first or second fiscal year of the person and the gross revenue of the person for either of the two fiscal years immediately preceding the particular fiscal year of the person does not exceed $250,000.
297.0.2. A person who is a charity at any time in a particular fiscal year of the person is a small supplier throughout the particular fiscal year if
(1) the particular fiscal year is the first fiscal year of the person;
(2) the particular fiscal year is the second fiscal year of the person and the gross revenue of the person for the first fiscal year does not exceed $175,000; or
(3) the particular fiscal year is not the first or second fiscal year of the person and the gross revenue of the person for either of the two fiscal years immediately preceding the particular fiscal year of the person does not exceed $175,000.
