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T-0.1 - Act respecting the Québec sales tax
Section 350.72
Disposition versions
350.72. Where a person authorized for that purpose by the Minister believes that a vehicle is being used to supply services in the course of carrying on a business referred to in section 350.62, the person may require the driver of the vehicle to stop the vehicle, at any place and at any reasonable time, so that an examination can be carried out to determine whether the obligations set out in this division are complied with. The driver must comply with such a requirement without delay.
The authorized person may also order that the vehicle not be moved if, as the case may be,
(1) the driver or the person who has the care or control of the vehicle refuses the examination provided for in the first paragraph;
(2) the document mentioned in the first paragraph of section 350.68 is not displayed in the prescribed manner or in accordance with what is provided for in that paragraph, or, where the second paragraph of that section applies, the electronic platform or system did not allow the recipient to read the registration number;
(3) the driver has not signed the document mentioned in section 350.69, has not kept the original or a copy of the document in the vehicle or refuses to produce it in accordance with section 350.74;
(4) the driver refuses either to display the report mentioned in section 350.70 or to provide a copy of the report or send it in the manner provided for in that section;
(5) the driver or the person who has the care or control of the vehicle refuses to produce identification in accordance with section 350.71;
(6) the driver produces or displays a document or report, required under any of sections 350.68 to 350.78, that contains inaccurate or incomplete information; or
(7) the person has reasonable grounds to believe that an offence under section 350.78 is being or has been committed.
Unless the authorized person decides otherwise, the vehicle must not be moved until the examination, which must be made with all due dispatch, is completed.
