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I-1 - Retail Sales Tax Act
Section 3
Disposition versions
3. (1) No vendor shall sell any movable property in Québec, at a retail sale, unless a registration certificate has been, upon his application, granted to him under the authority of this Act, and unless such certificate be in force at the time of the sale.
A person who makes a retail sale only by way of exception is not subject to the obligation set out in the first paragraph, except where he sells alcoholic beverages.
Notwithstanding the second paragraph, a collection officer, contractor, wholesaler, importer or manufacturer carrying on business in Québec is subject to the obligation set out in the first paragraph.
Every consumer, within the meaning of the Fuel Tax Act (chapter T-1), who is required to hold a registration certificate under the said Act is also subject to the obligation set out in the first paragraph.
(2) The application for the registration certificate shall be filed with the Minister.
(3) Such registration certificate shall be granted by the Minister or by such other person as he may appoint, and shall be kept at the chief place of business of the vendor in Québec, and shall not be transferable.
(4) The Minister may refuse to issue such registration certificate to any person who, at any time during the preceding five years, was convicted of an offence under a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31). He may also suspend or revoke the registration certificate of any person who, at any time during the preceding five years, was convicted of any such offence.
(5) The following information must be given when a certificate is requested:
(a) by one or more persons doing business under a firm name, the name and address of such person or persons;
(b) by a partnership, the name and address of each partner;
(c) by a corporation, club, association or syndicate, the name and address of the president, if he resides in Québec; if not, the name and address of its manager or representative residing in Québec and the address of its place of business in Québec.
(6) A registration certificate shall also be required at any time of any person who carries on an undertaking in a class of undertakings defined by regulation as habitually acquiring movable property outside Québec. Subsections 2 to 5 shall apply to such certificate.
3. (1) No vendor shall sell any moveable property in Québec, at a retail sale, unless a registration certificate has been, upon his application, granted to him under the authority of this Act, and unless such certificate be in force at the time of the sale.
A person who makes a retail sale only by way of exception is not subject to the obligation set out in the first paragraph.
Notwithstanding the second paragraph, a contractor, wholesaler, importer or manufacturer carrying on business in Québec is subject to the obligation set out in the first paragraph.
(2) The application for the registration certificate shall be filed with the Minister.
(3) Such registration certificate shall be granted by the Minister or by such other person as he may appoint, and shall be kept at the chief place of business of the vendor in Québec, and shall not be transferable.
(4) The Minister may refuse to issue such registration certificate to any person who has been convicted of any infringement of this Act. He may also cancel or suspend the certificate issued, in the case of a person who has been found guilty of any infringement of this Act.
(5) The following information must be given when a certificate is requested:
(a) By one or more persons doing business under a firm name, — the name and address of such person or persons;
(b) By a partnership, — the name and address of each partner;
(c) By a corporation, club, association or syndicate, — the name and address of the president, if he resides in Québec; if not, the name and address of its manager or representative residing in Québec and the address of its place of business in Québec.
(6) A registration certificate shall also be required at any time of any person who carries on an undertaking in a class of undertakings defined by regulation as habitually acquiring moveable property outside Québec. Subsections 2 to 5 shall apply to such certificate.
3. (1) No vendor shall sell any moveable property in Québec, at a retail sale, unless a registration certificate has been, upon his application, granted to him under the authority of this Act, and unless such certificate be in force at the time of the sale.
A person who makes a retail sale only by way of exception is not subject to the obligation set out in the first paragraph.
Notwithstanding the second paragraph, a contractor, wholesaler, importer or manufacturer carrying on business in Québec is subject to the obligation set out in the first paragraph.
(2) The application for the registration certificate shall be filed with the Minister.
(3) Such registration certificate shall be granted by the Minister or by such other person as he may appoint, and shall be kept at the chief place of business of the vendor in Québec, and shall not be transferable.
(4) The Minister may refuse to issue such registration certificate to any person who has been found guilty of any infringement of this Act. He may also cancel or suspend the certificate issued, in the case of a person who has been found guilty of any infringement of this Act.
(5) The following information must be given when a certificate is requested:
(a) By one or more persons doing business under a firm name, — the name and address of such person or persons;
(b) By a partnership, — the name and address of each partner;
(c) By a corporation, club, association or syndicate, — the name and address of the president, if he resides in Québec; if not, the name and address of its manager or representative residing in Québec and the address of its place of business in Québec.
(6) A registration certificate shall also be required at any time of any person who carries on an undertaking in a class of undertakings defined by regulation as habitually acquiring moveable property outside Québec. Subsections 2 to 5 shall apply to such certificate.
3. (1) No vendor shall sell any moveable property in Québec, at a retail sale, unless a registration certificate has been, upon his application, granted to him under the authority of this act, and unless such certificate be in force at the time of the sale.
Every contractor, manufacturer, importer or wholesaler carrying on business in Québec shall be subject to the same obligation.
(2) The application for the registration certificate shall be filed with the Minister.
(3) Such registration certificate shall be granted by the Minister or by such other person as he may appoint, and shall be kept at the chief place of business of the vendor in Québec, and shall not be transferable.
(4) The Minister may refuse to issue such registration certificate to any person who has been found guilty of any infringement of this act. He may also cancel or suspend the certificate issued, in the case of a person who has been found guilty of any infringement of this act.
(5) The following information must be given when a certificate is requested:
(a) By one or more persons doing business under a firm name, — the name and address of such person or persons;
(b) By a partnership, — the name and address of each partner;
(c) By a corporation, club, association or syndicate, — the name and address of the president, if he resides in Québec; if not, the name and address of its manager or representative residing in Québec and the address of its place of business in Québec.
(6) A registration certificate shall also be required at any time of any person who carries on an undertaking in a class of undertakings defined by regulation as habitually acquiring moveable property outside Québec. Subsections 2 to 5 shall apply to such certificate.
3. (1) No vendor shall sell any moveable property in Québec, at a retail sale, unless a registration certificate has been, upon his application, granted to him under the authority of this act, and unless such certificate be in force at the time of the sale.
Every contractor, manufacturer, importer or wholesaler carrying on business in Québec shall be subject to the same obligation.
(2) The application for the registration certificate shall be filed with the Deputy Minister.
(3) Such registration certificate shall be granted by the Deputy Minister or by such other person as he may appoint, and shall be kept at the chief place of business of the vendor in Québec, and shall not be transferable.
(4) The Minister may refuse to issue such registration certificate to any person who has been found guilty of any infringement of this act. He may also cancel or suspend the certificate issued, in the case of a person who has been found guilty of any infringement of this act.
(5) The following information must be given when a certificate is requested:
(a) By one or more persons doing business under a firm name, — the name and address of such person or persons;
(b) By a partnership, — the name and address of each partner;
(c) By a corporation, club, association or syndicate, — the name and address of the president, if he resides in Québec; if not, the name and address of its manager or representative residing in Québec and the address of its place of business in Québec.
(6) A registration certificate shall also be required at any time of any person who carries on an undertaking in a class of undertakings defined by regulation as habitually acquiring moveable property outside Québec. Subsections 2 to 5 shall apply to such certificate.
3. (1) No vendor shall sell any moveable property in Québec, at a retail sale, unless a registration certificate has been, upon his application, granted to him under the authority of this act, and unless such certificate be in force at the time of the sale.
Every contractor, manufacturer, importer or wholesaler carrying on business in Québec shall be subject to the same obligation.
(2) The application for the registration certificate shall be filed with the Deputy Minister.
(3) Such registration certificate shall be granted by the Deputy Minister or by such other person as he may appoint, and shall be kept at the chief place of business of the vendor in Québec, and shall not be transferable.
(4) The Minister may refuse to issue such registration certificate to any person who has been found guilty of any infringement of this act. He may also cancel or suspend the certificate issued, in the case of a person who has been found guilty of any infringement of this act.
(5) The following information must be given when a certificate is requested:
(a) By one or more persons doing business under a firm name, — the name and address of such person or persons;
(b) By a partnership, — the name and address of each partner;
(c) By a corporation, club, association or syndicate, — the name and address of the president, if he resides in Québec; if not, the name and address of its manager or representative residing in Québec and the address of its place of business in Québec.
(6) A registration certificate shall also be required at any time of any person who carries on an undertaking in a class of undertakings defined by regulation as habitually acquiring moveable property outside Québec. Subsections 2 to 5 shall apply to such certificate.
Every regulation made under this subsection shall come into force on the date of its publication in the Gazette officielle du Québec or on such later date as is fixed therein.
