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I-1 - Retail Sales Tax Act
Section 4
Disposition versions
4. (1) No retailer shall ship, deliver or cause to be delivered any movable property to a person ordinarily residing in Québec or carrying on business therein, for consumption or use by such person in Québec, unless, upon his application, a registration certificate has been delivered to him under this Act and is in force at the time of shipment or delivery.
(2) Subsections 2 to 5 of section 3 shall apply to the registration certificate required by this section.
