23. Every person who does not collect a duty that he was bound to collect as a mandatary of the Minister or does not withhold a duty that he was bound to withhold, under a fiscal law or a regulation made under such a law, shall become a debtor of the State for the amount of that duty, with the exception of the withholding provided for in section 1015 of the Taxation Act (chapter I‐3), unless the withholding concerns a duty that a person was required to withhold from an amount paid to another person who is not resident in Canada for services performed in Québec.
However, a person who does not make the withholding provided for in the said section 1015 shall pay interest on such amount as though the first paragraph were applicable. The interest shall cease to accrue on or before 30 April of the year following the year in which the withholding should have been made.
For the purposes of the first paragraph, a person is deemed to be resident in Canada if the person is deemed to be resident in Québec by reason of paragraphs b to f of section 8 of the Taxation Act.
Where a person pays an amount under the first paragraph as a duty that was required to be withheld pursuant to section 1015 of the Taxation Act, the person may recover that amount from the person in respect of whom the amount was required to be withheld, by bringing an action in a court of competent jurisdiction or by withholding from any amount payable or creditable to that person the equivalent of the amount so paid.
1972, c. 22, s. 23; 1996, c. 31, s. 16; 1997, c. 85, s. 344; 1999, c. 83, s. 279.