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I-2 - Tobacco Tax Act

Section 5.1
Disposition versions

Full text
5.1. A retail vendor shall, upon applying for registration under Title I of the Act respecting the Québec sales tax (chapter T‐0.1) or at the request of and within the time fixed by the Minister, provide a declaration to the Minister containing the addresses of the establishments the retail vendor intends to operate or cause to be operated by a third person.
In addition, a person already holding a registration certificate issued under Title I of the Act respecting the Québec sales tax shall, before engaging in the retail sale of tobacco in Québec, inform the Minister thereof by registered mail and, at the same time, provide a declaration to the Minister containing the addresses of the establishments the person intends to operate or cause to be operated by a third person.
A person to whom this section applies shall also immediately inform the Minister, by registered mail, of any change causing the information provided under this section to be inaccurate or incomplete.
1986, c. 17, s. 3; 1991, c. 16, s. 2; 1999, c. 65, s. 7; 2001, c. 51, s. 13; 2004, c. 4, s. 3; I.N. 2016-01-01 (NCCP).
5.1. A retail vendor shall, upon applying for registration under Title I of the Act respecting the Québec sales tax (chapter T‐0.1) or at the request of and within the time fixed by the Minister, provide a declaration to the Minister containing the addresses of the establishments the retail vendor intends to operate or cause to be operated by a third person.
In addition, a person already holding a registration certificate issued under Title I of the Act respecting the Québec sales tax shall, before engaging in the retail sale of tobacco in Québec, inform the Minister thereof by registered or certified mail and, at the same time, provide a declaration to the Minister containing the addresses of the establishments the person intends to operate or cause to be operated by a third person.
A person to whom this section applies shall also immediately inform the Minister, by registered or certified mail, of any change causing the information provided under this section to be inaccurate or incomplete.
1986, c. 17, s. 3; 1991, c. 16, s. 2; 1999, c. 65, s. 7; 2001, c. 51, s. 13; 2004, c. 4, s. 3.
5.1. A retail vendor shall, upon applying for registration under Title I of the Act respecting the Québec sales tax (chapter T-0.1) or at the request of and within the time fixed by the Minister, provide a declaration to the Minister containing the addresses of the establishments the retail vendor intends to operate or cause to be operated by a third person.
The retail vendor shall also immediately inform the Minister, by registered or certified mail, of any change causing the information provided under this section to be inaccurate or incomplete.
1986, c. 17, s. 3; 1991, c. 16, s. 2; 1999, c. 65, s. 7; 2001, c. 51, s. 13.
5.1. A retail vendor shall, upon applying for registration under Title I of the Act respecting the Québec sales tax (chapter T-0.1) or at the request of and within the time fixed by the Minister, provide a declaration to the Minister containing the addresses of the establishments the retail vendor intends to operate or cause to be operated by a third person.
The retail vendor shall also immediately inform the Minister of any change causing the information provided under this section to be inaccurate or incomplete.
1986, c. 17, s. 3; 1991, c. 16, s. 2; 1999, c. 65, s. 7.
5.1. The holder of a registration certificate shall inform the Minister by registered or certified mail before commencing the operation of an establishment not listed in the declaration filed under section 4.
The holder shall also immediately inform the Minister of any change causing the information provided under section 4 or this section to be inaccurate or incomplete.
In the case of acquisition of an establishment, the transferee shall provide the Minister with his name and address, the address of the establishment and the name and address of the transferor. In the case of transfer of an establishment, the transferor shall provide the Minister with his name and address, the address of the establishment and the name and address of the transferee.
1986, c. 17, s. 3; 1991, c. 16, s. 2.
5.1. The Minister may require, as a condition for the registration of a person who has no residence or place of business in Québec, security in the amount fixed by him.
1986, c. 17, s. 3.
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