T-0.1 - Act respecting the Québec sales tax

Section 350.54 Disposition versions

2016-02-01

350.54. A registrant referred to in section 350.52 or 350.52.1 shall file with the Minister, for each prescribed period, a report in the prescribed form containing prescribed information, within the prescribed time and in the manner prescribed by the Minister.

Except in the cases prescribed, the form must be filed in respect of each device referred to in section 350.52 or 350.52.1 even if no supply was made during the period.

2010, c. 5, s. 227; 2015, c. 8, s. 150.

2011-11-01

350.54. A registrant referred to in section 350.52 shall file with the Minister, for each prescribed period, a report in the prescribed form containing prescribed information, within the prescribed time and in the manner prescribed by the Minister.

Except in the cases prescribed, the form must be filed in respect of each device referred to in section 350.52 even if no meal was supplied during the period.

2010, c. 5, s. 227.

Section 350.54 of this Act will be amended by section 150 of chapter 8 of the statutes of 2015 which will come into force on 1 February 2016 or any earlier date set in accordance with paragraph 7 of section 375 of chapter 8 of the statutes of 2015.

2010-09-01

350.54. A registrant referred to in section 350.52 shall file with the Minister, for each prescribed period, a report in the prescribed form containing prescribed information, within the prescribed time and in the manner prescribed by the Minister.

Except in the cases prescribed, the form must be filed in respect of each device referred to in section 350.52 even if no meal was supplied during the period.

2010, c. 5, s. 227.

Section 350.54 is in force as regards certain operators of an establishment providing restaurant services. (2010, c. 5, s. 251; Order in Council 641-2010 dated 7 July 2010, (2010) 142 G.O. 2, 2209).