Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 677r10
Disposition versions

Full text
677R10. If a person makes a supply of a publication referred to in paragraph 1 of section 24.1R1 that is deemed to have been made in Québec under section 24.1 of the Act, the person shall:
(1)  indicate the registration number assigned to him in accordance with section 415 or 415.0.6 of the Act in one of the following places:
(a)  in the masthead of the publication, or on one of the first 5 pages of the publication if the masthead is not in the first 5 pages;
(b)  on the back cover of the publication if his address appears on that cover; or
(c)  on the mailing label affixed to the publication;
(2)  where the publication is submitted to the Canada Post Corporation or a customs officer, indicate his registration number on the packaging of the publication or on a document attached thereto; or
(3)  where he does not have a registration number at the time the publication is mailed or sent by courier, provide a document, attached to the publication when it is submitted to the Canada Post Corporation or a customs officer, showing that he has applied for a registration number.
O.C. 1607-92, s. 677R10; O.C. 1463-2001, s. 50; O.C. 321-2017, s. 34.
677R10. If a person makes a supply of a publication referred to in paragraph 1 of section 24.1R1 that is deemed to have been made in Québec under section 24.1 of the Act, the person shall:
(1)  indicate the registration number assigned to him in accordance with section 415 of the Act in one of the following places:
(a)  in the masthead of the publication, or on one of the first 5 pages of the publication if the masthead is not in the first 5 pages;
(b)  on the back cover of the publication if his address appears on that cover; or
(c)  on the mailing label affixed to the publication;
(2)  where the publication is submitted to the Canada Post Corporation or a customs officer, indicate his registration number on the packaging of the publication or on a document attached thereto; or
(3)  where he does not have a registration number at the time the publication is mailed or sent by courier, provide a document, attached to the publication when it is submitted to the Canada Post Corporation or a customs officer, showing that he has applied for a registration number.
O.C. 1607-92, s. 677R10; O.C. 1463-2001, s. 50.
© Gouvernement du Québec