T-0.1 - Act respecting the Québec sales tax

Section 541.56 Disposition versions

2002-12-11

541.56. Every retailer shall collect, as mandatary of the Minister, the specific duty provided for in section 541.49 at the time of the sale or, in the case of leasing, at the time of the signing of the leasing contract.

That requirement does not apply to a sale or leasing to a person who has entered into an agreement under section 681, if that person is exempt from the payment of the specific duty at the time of the retail sale or retail leasing pursuant to the agreement.

The amount of duty shall be indicated separately from the sale price or rent on any invoice, writing or other document recording the sale or leasing and in the registers of the retailer. In addition, the duty shall be referred to by its name, an abbreviation of its name or a similar designation. No other form of reference to the duty may be used.

2000, c. 39, s. 289; 2002, c. 46, s. 35.

2000-11-15

541.56. Every retailer shall collect, as mandatary of the Minister, the specific duty provided for in section 541.49 at the time of the sale or, in the case of leasing, at the time of the signing of the leasing contract.

That requirement does not apply to a sale or leasing to a person who has entered into an agreement under section 681, if that person is exempt from the payment of the specific duty at the time of the retail sale or retail leasing pursuant to the agreement.

The amount of duty shall be indicated separately from the sale price or rent on any invoice, writing or other document recording the sale or leasing and in the registers of the retailer.

2000, c. 39, s. 289.