T-0.1 - Act respecting the Québec sales tax

Section 507 Disposition versions

1992-07-01

507. The object of this Title is to tax insurance premiums.

The following are deemed to be insurance premiums:

(1)  any amount payable to obtain for oneself or another on the occurrence of a risk a benefit payable by an insurer or another person, including a contribution to an uninsured social benefits plan, an assessment, a premium deposit or a membership fee;

(2)  any amount which, under an uninsured social benefits plan, is paid by reason of the occurrence of a risk.

1991, c. 67, s. 507.