T-0.1 - Act respecting the Québec sales tax

Full text
413. (Repealed).
1991, c. 67, s. 413; 1993, c. 79, s. 56.
413. Every person not resident in Québec who does not have a permanent establishment in Québec and who applies or is required to be registered for the purposes of this title shall give and thereafter maintain security, in an amount and a form satisfactory to the Minister, that the person will collect and remit tax as required by this title.
1991, c. 67, s. 413.