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 - Act respecting the Québec sales tax

Section 472
Disposition versions

Full text
472. Where tax under any of sections 18 to 18.0.1.2 is payable by a person,
(1)  where the person is a registrant, the person shall, on or before the particular day on which the person’s return under section 468 or 469 for the reporting period in which the tax became payable is required to be filed, pay the tax to the Minister or the prescribed person and
(a)  except where the person is referred to in subparagraph b, report the tax in that return, or
(b)  where the person is a qualifying taxpayer, within the meaning of section 26.2, file with the Minister, on or before the particular day, in the manner determined by the Minister a return in respect of the tax in the prescribed form containing prescribed information; and
(2)  in any other case, the person shall, on or before the last day of the month following the calendar month in which the tax became payable, pay the tax to the Minister or the prescribed person and file with the Minister or the prescribed person in prescribed manner a return in respect of the tax in the prescribed form containing prescribed information.
1991, c. 67, s. 472; 1994, c. 22, s. 629; 1995, c. 1, s. 336; 1995, c. 63, s. 489; 1997, c. 85, s. 709; 2012, c. 28, s. 178; 2013, c. 10, s. 233; 2022, c. 23, s. 213.
472. Where tax under section 18 or 18.0.1 is payable by a person,
(1)  where the person is a registrant, the person shall, on or before the particular day on which the person’s return under section 468 or 469 for the reporting period in which the tax became payable is required to be filed, pay the tax to the Minister or the prescribed person and
(a)  except where the person is referred to in subparagraph b, report the tax in that return, or
(b)  where the person is a qualifying taxpayer, within the meaning of section 26.2, file with the Minister, on or before the particular day, in the manner determined by the Minister a return in respect of the tax in the form and containing the information determined by the Minister; and
(2)  in any other case, the person shall, on or before the last day of the month following the calendar month in which the tax became payable, pay the tax to the Minister or the prescribed person and file with the Minister or the prescribed person in prescribed manner a return in respect of the tax in the prescribed form containing prescribed information.
1991, c. 67, s. 472; 1994, c. 22, s. 629; 1995, c. 1, s. 336; 1995, c. 63, s. 489; 1997, c. 85, s. 709; 2012, c. 28, s. 178; 2013, c. 10, s. 233.
472. Where tax under section 18 or 18.0.1 is payable by a person,
(1)  where the person is a registrant, the person shall, on or before the particular day on which the person’s return under section 468 or 469 for the reporting period in which the tax became payable is required to be filed, pay the tax to the Minister or the prescribed person and
(a)  except where the person is referred to in subparagraph b, report the tax in that return, or
(b)  where the person is a qualifying taxpayer, within the meaning of section 26.2, file with the Minister or the prescribed person, on or before the particular day, in the manner determined by the Minister a return in respect of the tax in the form and containing the information determined by the Minister; and
(2)  in any other case, the person shall, on or before the last day of the month following the calendar month in which the tax became payable, pay the tax to the Minister or the prescribed person and file with the Minister or the prescribed person in prescribed manner a return in respect of the tax in the prescribed form containing prescribed information.
1991, c. 67, s. 472; 1994, c. 22, s. 629; 1995, c. 1, s. 336; 1995, c. 63, s. 489; 1997, c. 85, s. 709; 2012, c. 28, s. 178.
472. Where tax under section 18 or 18.0.1 is payable by a person,
(1)  where the person is a registrant, the person shall, on or before the day on or before which the person’s return under section 468 or 469 for the reporting period in which the tax became payable is required to be filed, pay the tax to the Minister or the prescribed person and report the tax in that return; and
(2)  in any other case, the person shall, on or before the last day of the month following the calendar month in which the tax became payable, pay the tax to the Minister or the prescribed person and file with the Minister or the prescribed person in prescribed manner a return in respect of the tax in prescribed form containing prescribed information.
1991, c. 67, s. 472; 1994, c. 22, s. 629; 1995, c. 1, s. 336; 1995, c. 63, s. 489; 1997, c. 85, s. 709.
472. Every person who is liable to pay tax under section 18 (in this section referred to as the “taxpayer”) shall prepare a return for the reporting period of the person in which the tax becomes payable.
Every taxpayer shall file the return with the Minister or a prescribed person as prescribed by the Minister and remit to the Minister or the prescribed person the amount of tax under section 18 that became payable in the reporting period to which the return relates not later than
(1)  where the reporting period to which the return relates is the fiscal year of the taxpayer, the day that is three months after the end of the reporting period; and
(2)  in any other case, the day that is one month after the end of the reporting period to which the return relates.
For the purposes of this section and notwithstanding section 459, the reporting period of a taxpayer who is not a registrant is the calendar quarter.
1991, c. 67, s. 472; 1994, c. 22, s. 629; 1995, c. 1, s. 336; 1995, c. 63, s. 489.
472. Every person who is liable to pay tax under section 18 (in this section referred to as the “taxpayer”) shall prepare a return for the reporting period of the person in which the tax becomes payable.
Every taxpayer shall file the return with the Minister or a prescribed person as prescribed by the Minister and remit to the Minister or the prescribed person the amount of tax under section 18 that became payable in the reporting period to which the return relates not later than
(1)  where the taxpayer is a registrant, the day the return is required to be filed under this division by the taxpayer for the reporting period; and
(2)  in any other case, the last day of the month following the end of that period.
For the purposes of this section and notwithstanding section 459, the reporting period of a taxpayer who is not a registrant is the calendar quarter.
1991, c. 67, s. 472; 1994, c. 22, s. 629; 1995, c. 1, s. 336; 1995, c. 63, s. 489.
472. Every person who is liable to pay tax under section 18 (in this section referred to as the “taxpayer”) shall prepare a return for the reporting period of the person in which the tax becomes payable.
Every taxpayer shall file the return with the Minister or a prescribed person as prescribed by the Minister and remit to the Minister or the prescribed person the amount of tax under section 18 that became payable in the reporting period to which the return relates not later than
(1)  where the taxpayer is a registrant, the day the return is required to be filed under this division by the taxpayer for the reporting period; and
(2)  in any other case, the last day of the month following the end of that period.
1991, c. 67, s. 472; 1994, c. 22, s. 629; 1995, c. 1, s. 336.
472. Every person who is liable to pay tax under section 18 (in this section referred to as the “taxpayer”) shall prepare a return for the reporting period of the person in which the tax becomes payable.
Every taxpayer shall file the return with and as prescribed by the Minister and remit the amount of tax under section 18 that became payable in the reporting period to which the return relates not later than
(1)  where the taxpayer is a registrant, the day the return is required to be filed under this division by the taxpayer for the reporting period; and
(2)  in any other case, the last day of the month following the end of that period.
1991, c. 67, s. 472; 1994, c. 22, s. 629.
472. Every person who is liable to pay tax under section 18 (in this section referred to as the “taxpayer”) shall prepare a return for the reporting period of the person in which the tax becomes payable.
Every taxpayer shall file the return with and as prescribed by the Minister and remit the amount of tax under section 18 that became payable in the reporting period to which the return relates to the Minister not later than the day that is one month after the end of that reporting period.
1991, c. 67, s. 472.
© Gouvernement du Québec