I-1 - Retail Sales Tax Act

Section 5 Disposition versions

1991-01-01

5. The Minister may require security in such amount as he may fix of any person who has no residence or place of business in Québec as a condition for the issue or continuance in force of a registration certificate.

The Minister may also require of any person, as a condition for the issue or continuance in force of a registration certificate, security in such amount as he may fix, taking into account the amounts, if any, that the person is likely to collect, remit or pay under this Act within the six months following the date on which security is required or the amounts, if any, that the person had to collect, remit or pay under this Act for the six months preceding that date, if such person, as the case may be,

(a)  was convicted during the preceding five years of an offence under a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31),

(b)  is insolvent, or

(c)  owes duties within the meaning of the Act respecting the Ministère du Revenu.

The Minister may, at any time, require additional security where the amount of the security paid is less than the amount that could then be fixed under the second paragraph.

R. S. 1964, c. 71, s. 5; 1971, c. 26, s. 3; 1972, c. 22, s. 98; 1990, c. 4, s. 454; 1990, c. 60, s. 3.

1990-10-01

5. The Minister may require as a condition for the registration of a person who has neither residence nor place of business in Québec, security in such amount as he may fix.

The Minister may also require of any person, as a condition for the issue or the continuance in force of a registration certificate in his name, security in such amount as the Minister may fix, taking into account the amount of tax which such person had to remit for the six months preceding the date on which security is required, if such person:

(a)  has been convicted of an offence under this Act;

(b)  is insolvent; or

(c)  owes dues or taxes under a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31), and does not contest his obligation to pay such dues or taxes before the competent court.

R. S. 1964, c. 71, s. 5; 1971, c. 26, s. 3; 1972, c. 22, s. 98; 1990, c. 4, s. 454.

1977-12-31

5. The Minister may require as a condition for the registration of a person who has neither residence nor place of business in Québec, security in such amount as he may fix.

The Minister may also require of any person, as a condition for the issue or the continuance in force of a registration certificate in his name, security in such amount as the Minister may fix, taking into account the amount of tax which such person had to remit for the six months preceding the date on which security is required, if such person:

(a)  has been found guilty of an offence against this Act;

(b)  is insolvent; or

(c)  owes dues or taxes under a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31), and does not contest his obligation to pay such dues or taxes before the competent court.

R. S. 1964, c. 71, s. 5; 1971, c. 26, s. 3; 1972, c. 22, s. 98.