T-0.1 - Act respecting the Québec sales tax

Section 350.76 Disposition versions

2021-06-02

350.76. The following commit an offence and are liable to a fine of not less than $1,000 nor more than $10,000:

(1)  any person referred to in section 350.62 who

(a)  neglects or fails to display, in a vehicle referred to in section 350.68, the document mentioned in the first paragraph of that section, in the prescribed manner or in accordance with what is provided for in that paragraph, or, where the second paragraph of that section applies, to ensure that the electronic platform or system allows recipients to read the registration number, or

(b)  neglects or fails to fill out or sign the document mentioned in section 350.69 or to provide a copy of the document to any driver who acts on behalf of the person in the course of carrying on the person’s business;

(2)  any driver referred to in section 350.69 who

(a)  unless the driver is a person referred to in section 350.62, neglects or fails to sign the document mentioned in section 350.69,

(b)  neglects or fails to keep in the vehicle the document or copy mentioned in section 350.69 or refuses to provide it in accordance with section 350.74, or

(c)  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; and

(3)  any driver of a vehicle, or any person who has the care or control of the vehicle, who refuses to produce identification in accordance with section 350.71.

2021, c. 15, s. 17.