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T-0.1 - Act respecting the Québec sales tax

Section 523
Disposition versions

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523. A person who receives payment of a premium for a policy of insurance of persons described in subparagraph 1 of the second paragraph of section 507, shall collect the tax provided for in this Title at the same time.
The person shall remit the tax to the Minister if he is not required to remit the premium to another person or if he is required to remit it to a person who does not hold a registration certificate.
In other cases, he shall remit the tax at the same time as the premium, to the person to whom he remits the premium.
1991, c. 67, s. 523.
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