Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-1 - Retail Sales Tax Act

Section 20.9.10
Disposition versions

Full text
20.9.10. Where the specific tax provided for in section 20.9.3 has not been collected by the vendor, the purchaser shall, at the time of the sale, report that fact to the Minister, sending him the invoice, if any, with such information as the Minister may require and, at the same time, remit to him the specific tax payable.
Every person who is required to pay tax under section 20.9.4 or 20.9.5 is under the same obligation, and this obtains at the time specified in those sections.
1990, c. 60, s. 25.
© Gouvernement du Québec