I-1 - Retail Sales Tax Act

Full text
20.28. The tax on a damage insurance premium shall be collected at the same time as the premium and remitted to the Minister by
(a)  the insurance broker, except in respect of any premium remitted to him by a travel agent;
(b)  the insurer, where the premium has not been remitted to a travel agent or an insurance broker or where it has been remitted to an insurance broker from outside Québec who does not furnish proof to him that the tax has been remitted to the Minister;
(c)  the travel agent; or
(d)  any other person who receives payment of an insurance premium which he is not required to remit to another person, including an organization which receives payment of a premium payable under an Act.
1986, c. 15, s. 23; 1989, c. 48, s. 257.
20.28. The tax on a damage insurance premium shall be collected at the same time as the premium and remitted to the Minister by
(a)  the insurance broker, except in respect of any premium remitted to him by a travel agent;
(b)  the insurer, where the premium has not been remitted to a travel agent or an insurance broker or where it has been remitted to an insurance broker from outside Québec who does not furnish proof to him that the tax has been remitted to the Minister;
(c)  the travel agent; or
(d)  any other person who receives payment of an insurance premium which he is not required to remit to another person, including an organization which receives payment of a premium payable under an Act.
1986, c. 15, s. 23.