T-0.1 - Act respecting the Québec sales tax

Section 438 Disposition versions

2021-06-02

438. Where tax under section 16 is payable by a person in respect of a supply of a property that is an immovable or an emission allowance and the supplier is not required to collect the tax and is not deemed to have collected the tax,

(1)  where the person is a registrant and acquired the property for use or supply primarily in the course of commercial activities of the person, the person shall, on or before the day on or before which the person’s return for the reporting period in which the tax became payable is required to be filed, pay the tax to the Minister and report the tax in that return; and

(2)  in any other case, the person shall, on or before the last day of the month following the month in which the tax became payable, pay the tax to the Minister and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information.

1991, c. 67, s. 438; 1994, c. 22, s. 605; 1997, c. 85, s. 692; 2021, c. 14, s. 236.

1999-04-01

438. Where tax under section 16 is payable by a person in respect of a supply of an immovable and the supplier is not required to collect the tax and is not deemed to have collected the tax,

(1)  where the person is a registrant and acquired the property for use or supply primarily in the course of commercial activities of the person, the person shall, on or before the day on or before which the person’s return for the reporting period in which the tax became payable is required to be filed, pay the tax to the Minister and report the tax in that return; and

(2)  in any other case, the person shall, on or before the last day of the month following the month in which the tax became payable, pay the tax to the Minister and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information.

1991, c. 67, s. 438; 1994, c. 22, s. 605; 1997, c. 85, s. 692.

1994-06-17

438. Where tax under section 16 is payable by a person in respect of a supply of an immovable, other than a deemed supply, that is made to the person in circumstances in which section 423 applies, the person shall pay the tax to the Minister and file with and as prescribed by the Minister a return in respect of the tax in prescribed form containing prescribed information,

(1)  where the person is a registrant and acquired the property for use or supply primarily in the course of commercial activities of the person, on or before the day on or before which the person is required to file a return for the reporting period in which the tax became payable; and

(2)  in any other case, on or before the last day of the month following the month in which the tax became payable.

1991, c. 67, s. 438; 1994, c. 22, s. 605.

1992-07-01

438. Where tax under section 16 is payable by a person in respect of a supply by way of sale of an immovable made to the person in circumstances in which section 423 applies, the person shall remit the tax to the Minister and file with and as prescribed by the Minister a return in respect of the tax in prescribed form containing prescribed information, on or before the last day of the month following the month in which the tax became payable.

1991, c. 67, s. 438.