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T-0.1 - Act respecting the Québec sales tax

Section 527
Disposition versions

Full text
527. Subject to sections 527.1 and 527.2, on or before the last day of each calendar month, every person who holds or who is required to hold a registration certificate shall act as a mandatary of the Minister, keep an account of the tax he has collected or should have collected under this Title for the preceding calendar month, render an account to the Minister in prescribed form containing prescribed information, file the account with and as prescribed by the Minister even if no payment of any insurance premium subject to the tax has been received during that calendar month and, at the same time, remit to the Minister the amount of such tax.
1991, c. 67, s. 527; 1994, c. 22, s. 630; 1995, c. 63, s. 502; 2005, c. 1, s. 375.
527. On or before the last day of each calendar month, every person who holds or who is required to hold a registration certificate shall act as a mandatary of the Minister, keep an account of the tax he has collected or should have collected under this Title for the preceding calendar month, render an account to the Minister in prescribed form containing prescribed information, file the account with and as prescribed by the Minister even if no payment of any insurance premium subject to the tax has been received during that calendar month and, at the same time, remit to the Minister the amount of such tax.
1991, c. 67, s. 527; 1994, c. 22, s. 630; 1995, c. 63, s. 502.
527. Every person who holds or who is required to hold a registration certificate shall act as mandatary for the Minister, keep an account of the tax he has collected or should have collected under this title in the reporting period of the person determined under subdivision 1 of Division IV of Chapter VIII of Title I, render an account to the Minister in prescribed form containing prescribed information, file the account with and as prescribed by the Minister and remit to the Minister the amount of such tax not later than the day he is required to file the return for the corresponding reporting period, in accordance with subdivision 2 of Division IV of Chapter VIII of Title I even if no payment of any insurance premium subject thereto has been received during that reporting period.
1991, c. 67, s. 527; 1994, c. 22, s. 630.
527. Every person who holds or who is required to hold a registration certificate shall act as agent for the Minister, keep an account of the tax he has collected or should have collected under this title on or before the last day of each calendar month for the preceding calendar month, render an account to the Minister in prescribed form containing prescribed information, file the account with and as prescribed by the Minister and, at the same time, remit to the Minister the amount of such tax, even if no payment of any insurance premium subject thereto has been received during the calendar month.
1991, c. 67, s. 527.
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