T-0.1 - Act respecting the Québec sales tax

Section 541.60 Disposition versions

2021-06-04

541.60. (Repealed).

2000, c. 39, s. 289; 2021, c. 18, s. 226.

Not in force

Not in force

541.60. Every collection officer holding a registration certificate shall collect, as mandatary of the Minister, an amount equal to the specific duty provided for in section 541.49 in respect of each new tire from every person to whom the collection officer sells a new tire or road vehicle or leases a new tire or makes a long term lease of a road vehicle, and from every person to whom the collection officer delivers or causes to be delivered in Québec such property.

That requirement does not apply

(1)  where the collection officer delivers a new tire or road vehicle equipped with new tires outside Québec;

(2)  where the collection officer delivers a new tire or road vehicle equipped with new tires to a public carrier or shipping service, to be shipped outside Québec, on behalf of a purchaser or lessee not resident in Québec and not carrying on business in Québec;

(3)  to a sale made to or leasing to a person who has entered into an agreement under section 681, if that person is exempt from payment of the amount equal to the specific duty pursuant to the agreement;

(4)  where the collection officer sells or leases a new tire to a motor vehicle manufacturer, within the meaning of the Highway Safety Code (chapter C-24.2); and

(5)  in prescribed cases.

The amount referred to in the first paragraph shall be collected by the collection officer at the time of the sale or signing of the leasing contract, or at any other time determined by the Minister.

The amount equal to the specific duty shall be indicated separately from the sale price or rent on any invoice, writing or other document recording the sale or leasing and in the registers of the collection officer.

Section 541.58 applies to the collection officer, with the necessary modifications.

2000, c. 39, s. 289.