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T-0.1 - Act respecting the Québec sales tax

Section 541.26
Disposition versions

Full text
541.26. Every person who is required to collect the tax or any of the amounts referred to in section 541.25 during a reporting period shall keep an account thereof and, on or before the last day of the month following the end of the reporting period, render an account to the Minister, in the prescribed form containing prescribed information, of the tax or any of those amounts that the person has collected or should have collected for the reporting period and, on or before that last day, remit the tax or amount to the Minister.
A person shall render an account to the Minister even if no amount relating to the supply of an accommodation unit giving rise to the tax or to any of the amounts referred to in section 541.25 was received during the reporting period.
However, a person is not required to render an account to the Minister, unless the latter demands it, or to remit the tax or the amount referred to in the second paragraph of section 541.25 in respect of the supply of an accommodation unit that the person has acquired from another person, where the person has remitted, in respect of the supply,
(1)  an amount referred to in the second paragraph of section 541.25 to that other person; or
(2)  a particular amount where it is equal to or greater than the tax or the amount referred to in subparagraph 1 that the person is required to collect.
In addition, where the initial supply of an accommodation unit by the operator of a sleeping-accommodation establishment was made through a digital accommodation platform operated by a person who is a registrant under this Title and the accommodation unit has not been supplied again by an intermediary through such a platform, the intermediary who acquired the accommodation unit from the operator or another intermediary is not required to render an account to the Minister, unless the latter demands it, or to remit, in respect of the supply of that unit, the tax referred to in subparagraph 2.2 of the first paragraph of section 541.24 or the amount that the intermediary has collected under the fifth paragraph of section 541.25 where the intermediary has remitted, in respect of the supply, the particular amount or an amount equal to that amount, as the case may be.
An amount that a person is required to collect in accordance with section 541.25 is deemed to be a duty within the meaning of the Tax Administration Act (chapter A-6.002).
1997, c. 14, s. 354; 2004, c. 21, s. 544; 2010, c. 31, s. 175; 2018, c. 18, s. 94; 2021, c. 18, s. 220.
541.26. Every person who is required to collect the tax or any of the amounts referred to in section 541.25 shall keep an account thereof and, on or before the last day of the month following the end of each calendar quarter, render an account to the Minister, in the prescribed form containing prescribed information, of the tax or any of those amounts that the person has collected or should have collected for the preceding calendar quarter and, therewith, remit the tax or amount to the Minister.
A person shall render an account to the Minister even if no amount relating to the supply of an accommodation unit giving rise to the tax or to any of the amounts referred to in section 541.25 was received during the calendar quarter.
However, a person is not required to render an account to the Minister, unless the latter demands it, or to remit the tax or the amount referred to in the second paragraph of section 541.25 in respect of the supply of an accommodation unit that the person has acquired from another person, where the person has remitted, in respect of the supply,
(1)  an amount referred to in the second paragraph of section 541.25 to that other person; or
(2)  a particular amount where it is equal to or greater than the tax or the amount referred to in subparagraph 1 that the person is required to collect.
In addition, where the initial supply of an accommodation unit by the operator of a sleeping-accommodation establishment was made through a digital accommodation platform operated by a person who is a registrant under this Title and the accommodation unit has not been supplied again by an intermediary through such a platform, the intermediary who acquired the accommodation unit from the operator or another intermediary is not required to render an account to the Minister, unless the latter demands it, or to remit, in respect of the supply of that unit, the tax referred to in subparagraph 2.2 of the first paragraph of section 541.24 or the amount that the intermediary has collected under the fifth paragraph of section 541.25 where the intermediary has remitted, in respect of the supply, the particular amount or an amount equal to that amount, as the case may be.
An amount that a person is required to collect in accordance with section 541.25 is deemed to be a duty within the meaning of the Tax Administration Act (chapter A-6.002).
1997, c. 14, s. 354; 2004, c. 21, s. 544; 2010, c. 31, s. 175; 2018, c. 18, s. 94.
541.26. Every person who is required to collect the tax or the amount equal to the tax shall keep an account thereof and, on or before the last day of the month following the end of each calendar quarter, render an account to the Minister, in prescribed form containing prescribed information, of the tax or of the amount equal to the tax that the person has collected or should have collected for the preceding calendar quarter and, therewith, remit the tax or amount to the Minister.
The person shall render an account to the Minister even if no amount relating to the supply of an accommodation unit giving rise to the tax or amount equal to the tax was received during the calendar quarter.
However, a person is not required to render an account to the Minister, unless the latter demands it, or to remit the tax or the amount equal to the tax to the Minister in respect of the supply of an accommodation unit that the person has acquired from another person, where the person has remitted to that other person an amount equal to the tax in respect of the supply.
The amount equal to the tax is deemed to be a duty within the meaning of the Tax Administration Act (chapter A-6.002).
1997, c. 14, s. 354; 2004, c. 21, s. 544; 2010, c. 31, s. 175.
541.26. Every person who is required to collect the tax or the amount equal to the tax shall keep an account thereof and, on or before the last day of the month following the end of each calendar quarter, render an account to the Minister, in prescribed form containing prescribed information, of the tax or of the amount equal to the tax that the person has collected or should have collected for the preceding calendar quarter and, therewith, remit the tax or amount to the Minister.
The person shall render an account to the Minister even if no amount relating to the supply of an accommodation unit giving rise to the tax or amount equal to the tax was received during the calendar quarter.
However, a person is not required to render an account to the Minister, unless the latter demands it, or to remit the tax or the amount equal to the tax to the Minister in respect of the supply of an accommodation unit that the person has acquired from another person, where the person has remitted to that other person an amount equal to the tax in respect of the supply.
The amount equal to the tax is deemed to be a duty within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).
1997, c. 14, s. 354; 2004, c. 21, s. 544.
541.26. Every person who is required to collect the tax or the amount equal to the tax shall keep an account thereof and, on or before the last day of the month following the end of each calendar quarter, render an account to the Minister, in prescribed form containing prescribed information, of the tax or of the amount equal to the tax that the person has collected or should have collected for the preceding calendar quarter and, therewith, remit the tax or amount to the Minister.
The person shall render an account to the Minister even if no amount relating to the supply of a sleeping-accommodation unit giving rise to the tax or amount equal to the tax was received during the calendar quarter.
However, a person is not required to render an account to the Minister, unless the latter demands it, or to remit the tax or the amount equal to the tax to the Minister in respect of the supply of a sleeping-accommodation unit that the person has acquired from another person, where the person has remitted to that other person an amount equal to the tax in respect of the supply.
The amount equal to the tax is deemed to be a duty within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).
1997, c. 14, s. 354.
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