I-2 - Tobacco Tax Act

Section 7 Disposition versions

2011-04-01

7. No person may sell or deliver tobacco in Québec to a retail vendor who does not hold a registration certificate provided for in section 3 that is in force with regard to the retail sale of tobacco or to a wholesale vendor who does not hold the appropriate permit provided for in section 6.

Furthermore, where the registration certificate of a vendor has been suspended pursuant to section 17.9.1 of the Tax Administration Act (chapter A-6.002) in respect of a particular establishment, no person may sell to that vendor tobacco intended for retail sale in that establishment, or deliver or cause tobacco to be delivered to that establishment.

R. S. 1964, c. 72, s. 7; 1971, c. 27, s. 6; 1991, c. 16, s. 2; 1995, c. 47, s. 5; 1998, c. 33, s. 64; 1999, c. 65, s. 13; 2010, c. 31, s. 175.

2000-02-02

7. No person may sell or deliver tobacco in Québec to a retail vendor who does not hold a registration certificate provided for in section 3 that is in force with regard to the retail sale of tobacco or to a wholesale vendor who does not hold the appropriate permit provided for in section 6.

Furthermore, where the registration certificate of a vendor has been suspended pursuant to section 17.9.1 of the Act respecting the Ministère du Revenu (chapter M-31) in respect of a particular establishment, no person may sell to that vendor tobacco intended for retail sale in that establishment, or deliver or cause tobacco to be delivered to that establishment.

R. S. 1964, c. 72, s. 7; 1971, c. 27, s. 6; 1991, c. 16, s. 2; 1995, c. 47, s. 5; 1998, c. 33, s. 64; 1999, c. 65, s. 13.

1999-12-17

7. No person may sell or deliver tobacco in Québec to a retail vendor who does not hold the registration certificate provided for in the first paragraph of section 3 or to a wholesale vendor who does not hold the registration certificate provided for in the second paragraph of section 3 and the appropriate permit provided for in section 6.

Furthermore, where the registration certificate of a vendor has been suspended pursuant to section 17.9.1 of the Act respecting the Ministère du Revenu (chapter M-31) in respect of a particular establishment, no person may sell to that vendor tobacco intended for retail sale in that establishment, or deliver or cause tobacco to be delivered to that establishment.

R. S. 1964, c. 72, s. 7; 1971, c. 27, s. 6; 1991, c. 16, s. 2; 1995, c. 47, s. 5; 1998, c. 33, s. 64.

1995-06-22

7. No person may sell or deliver tobacco in Québec to a retail vendor who does not hold the registration certificate provided for in the first paragraph of section 3 or to a wholesale vendor who does not hold the registration certificate provided for in the second paragraph of section 3 and the appropriate permit provided for in section 6.

R. S. 1964, c. 72, s. 7; 1971, c. 27, s. 6; 1991, c. 16, s. 2; 1995, c. 47, s. 5.

1992-03-01

7. No person may sell or deliver tobacco in Québec to a vendor who does not hold a registration certificate and, where applicable, the appropriate permit.

R. S. 1964, c. 72, s. 7; 1971, c. 27, s. 6; 1991, c. 16, s. 2.

1977-12-31

7. The following information must be given when a registration certificate is requested:

(a)  By one or more persons doing business under a firm name, —the name and address of such person or persons;

(b)  By a partnership, —the name and address of each partner;

(c)  By a corporation, club, association or syndicate, —the name and address of the president, if he resides in Québec; if not, the name and address of its resident manager or representative, and the address of its place of business in Québec.

R. S. 1964, c. 72, s. 7; 1971, c. 27, s. 6.