T-11.2 - Act respecting remunerated passenger transportation by automobile

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288.3. A service supplier of a transportation system operator referred to in section 288.1 that is not registered under Division I of Chapter VIII of Title I of the Act respecting the Québec sales tax (chapter T-0.1) is required to be registered in relation to the supplier’s obligation to collect dues under section 288.
An application for registration is to be filed with the Minister in the prescribed form containing prescribed information before the day on which a fare is collected electronically by the supplier on behalf of a business operator for the first time.
The Minister may register the supplier applying for registration and, for that purpose, the Minister must assign a registration number to the supplier and notify the supplier of the registration number and the effective date of the registration.
2021, c. 15, s. 32.
Where this section applies in respect of a service supplier of a transportation system operator that entered into an agreement referred to in section 37 of that Act before 1 October 2021, that section 288.3 is to be read as if “the day on which a fare is collected electronically by the supplier on behalf of a business operator for the first time” in the second paragraph were replaced by “1 November 2021”. (See 2021, c. 15, s. 37)