I-2 - Tobacco Tax Act

Full text
6. Every person who, in Québec,
(a)  is a collection officer;
(b)  is an importer;
(c)  is a manufacturer;
(d)  is a storer;
(e)  (paragraph repealed);
(f)  is a carrier,
shall hold a permit issued for that purpose under this Act, unless he is exempt from this requirement by regulation.
R. S. 1964, c. 72, s. 6; 1971, c. 27, s. 5; 1972, c. 22, s. 98; 1990, c. 4, s. 455; 1991, c. 16, s. 2; 1999, c. 65, s. 8.
6. Every person who, in Québec,
(a)  is a collection officer;
(b)  is an importer;
(c)  is a manufacturer;
(d)  is a storer;
(e)  is a vending machine operator;
(f)  is a carrier,
shall hold a permit issued for that purpose under this Act, unless he is exempt from this requirement by regulation.
R. S. 1964, c. 72, s. 6; 1971, c. 27, s. 5; 1972, c. 22, s. 98; 1990, c. 4, s. 455; 1991, c. 16, s. 2.
6. The Minister may refuse to issue such registration certificate to any person convicted of an offence under this Act. He may also, in the case of a person convicted of an offence under this Act, suspend or cancel a certificate which was issued.
The Minister may also require of any person, as a condition for the issue or continuance in force of a certificate in his name, security in such amount as the Minister may fix taking into account the amount of the 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. 72, s. 6; 1971, c. 27, s. 5; 1972, c. 22, s. 98; 1990, c. 4, s. 455.
6. The Minister may refuse to issue such registration certificate to any person found guilty of an offence against this act. He may also, in the case of a person found guilty of an offence against this act, suspend or cancel a certificate which was issued.
The Minister may also require of any person, as a condition for the issue or continuance in force of a certificate in his name, security in such amount as the Minister may fix taking into account the amount of the 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. 72, s. 6; 1971, c. 27, s. 5; 1972, c. 22, s. 98.