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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 677r10
Disposition versions

Full text
677R10. If a person makes a supply of a publication referred to in paragraph 1 of section 24.1R1 that is deemed to have been made in Québec under section 24.1 of the Act, the person shall:
(1)  indicate the registration number assigned to him in accordance with section 415 or 415.0.6 of the Act in one of the following places:
(a)  in the masthead of the publication, or on one of the first 5 pages of the publication if the masthead is not in the first 5 pages;
(b)  on the back cover of the publication if his address appears on that cover; or
(c)  on the mailing label affixed to the publication;
(2)  where the publication is submitted to the Canada Post Corporation or a customs officer, indicate his registration number on the packaging of the publication or on a document attached thereto; or
(3)  where he does not have a registration number at the time the publication is mailed or sent by courier, provide a document, attached to the publication when it is submitted to the Canada Post Corporation or a customs officer, showing that he has applied for a registration number.
O.C. 1607-92, s. 677R10; O.C. 1463-2001, s. 50; O.C. 321-2017, s. 34.
677R10. If a person makes a supply of a publication referred to in paragraph 1 of section 24.1R1 that is deemed to have been made in Québec under section 24.1 of the Act, the person shall:
(1)  indicate the registration number assigned to him in accordance with section 415 of the Act in one of the following places:
(a)  in the masthead of the publication, or on one of the first 5 pages of the publication if the masthead is not in the first 5 pages;
(b)  on the back cover of the publication if his address appears on that cover; or
(c)  on the mailing label affixed to the publication;
(2)  where the publication is submitted to the Canada Post Corporation or a customs officer, indicate his registration number on the packaging of the publication or on a document attached thereto; or
(3)  where he does not have a registration number at the time the publication is mailed or sent by courier, provide a document, attached to the publication when it is submitted to the Canada Post Corporation or a customs officer, showing that he has applied for a registration number.
O.C. 1607-92, s. 677R10; O.C. 1463-2001, s. 50.
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