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A-6.002 - Tax Administration Act

Section 17.2
Disposition versions

Full text
17.2. Subject to section 17.2.1, every person who
(a)  is not resident in Québec or would not, but for section 12 of the Act respecting the Québec sales tax (chapter T-0.1), be resident in Québec or does not have, in Québec, a permanent establishment within the meaning of paragraph 1 of the definition of "permanent establishment" in section 1 of that Act, and applies or is required to be registered for the purposes of that Act, the Tobacco Tax Act (chapter I-2) or the Fuel Tax Act (chapter T-1), or
(b)  is not resident in Québec and applies for the issue of a permit under the Tobacco Tax Act or the Fuel Tax Act,
shall, at the request of the Minister, give and thereafter maintain security, of a value and in a form satisfactory to the Minister, that the person will pay or remit tax as required by any of those Acts.
1993, c. 79, s. 38; 1995, c. 63, s. 269; 1997, c. 3, s. 87; 1997, c. 85, s. 342; 1999, c. 65, s. 27; 2018, c. 18, s. 61.
17.2. Subject to section 17.2.1, every person who
(a)  is not resident in Québec or would not, but for section 12 of the Act respecting the Québec sales tax (chapter T-0.1), be resident in Québec or does not have, in Québec, a permanent establishment within the meaning of paragraph 1 of the definition of "permanent establishment" in section 1 of that Act, and applies or is required to be registered for the purposes of that Act, the Tobacco Tax Act (chapter I-2) or the Fuel Tax Act (chapter T-1), or
(b)  is not resident in Québec and applies for the issue of a permit under the Tobacco Tax Act or the Fuel Tax Act,
shall, at the request of the Minister, give and thereafter maintain security, of a value and in a form satisfactory to the Minister, that the person will pay or remit tax as required by any of those Acts.
1993, c. 79, s. 38; 1995, c. 63, s. 269; 1997, c. 3, s. 87; 1997, c. 85, s. 342; 1999, c. 65, s. 27; 2018, c. 18, s. 61.
See S.Q. 2018, c. 18, s. 135, par. (3).
17.2. Every person who
(a)  is not resident in Québec or would not, but for section 12 of the Act respecting the Québec sales tax (chapter T-0.1), be resident in Québec or does not have, in Québec, a permanent establishment within the meaning of paragraph 1 of the definition of "permanent establishment" in section 1 of that Act, and applies or is required to be registered for the purposes of that Act, the Tobacco Tax Act (chapter I-2) or the Fuel Tax Act (chapter T-1), or
(b)  is not resident in Québec and applies for the issue of a permit under the Tobacco Tax Act or the Fuel Tax Act,
shall, at the request of the Minister, give and thereafter maintain security, of a value and in a form satisfactory to the Minister, that the person will pay or remit tax as required by any of those Acts.
1993, c. 79, s. 38; 1995, c. 63, s. 269; 1997, c. 3, s. 87; 1997, c. 85, s. 342; 1999, c. 65, s. 27.
17.2. Every person who
(a)  is not resident in Québec or would not, but for section 12 of the Act respecting the Québec sales tax (chapter T‐0.1), be resident in Québec, does not have, in Québec, a permanent establishment within the meaning assigned by paragraph 1 of the definition of “permanent establishment” in section 1 of that Act, and applies or is required to be registered for the purposes of that Act; or
(b)  is not resident in Québec and applies for the issue of a registration certificate or permit under the Tobacco Tax Act (chapter I‐2) or the Fuel Tax Act (chapter T‐1) shall, at the request of the Minister, give and thereafter maintain security, of a value and in a form satisfactory to the Minister, that the person will pay or remit tax as required by any of those Acts.
1993, c. 79, s. 38; 1995, c. 63, s. 269; 1997, c. 3, s. 87; 1997, c. 85, s. 342.
17.2. Every person not resident in Québec who does not have a permanent establishment in Québec and who applies or is required to be registered for the purposes of the Act respecting the Québec sales tax (chapter T‐0.1) or who applies for the issue of a registration certificate or permit under the Tobacco Tax Act (chapter I‐2) or the Fuel Tax Act (chapter T‐1) shall, at the request of the Minister, give and thereafter maintain security, of a value and in a form satisfactory to the Minister, that the person will collect and remit tax as required by any of those Acts.
1993, c. 79, s. 38; 1995, c. 63, s. 269; 1997, c. 3, s. 87.
17.2. Every person not resident in Québec who does not have a permanent establishment in Québec and who applies or is required to be registered for the purposes of the Act respecting the Québec sales tax (chapter T‐0.1) or who applies for the issue of a registration certificate or permit under the Tobacco Tax Act (chapter I‐2) or the Fuel Tax Act (chapter T‐1) shall, at the request of the Minister, give and thereafter maintain security, in an amount and a form satisfactory to the Minister, that the person will collect and remit tax as required by any of those Acts.
1993, c. 79, s. 38; 1995, c. 63, s. 269.
17.2. Every person not resident in Québec who does not have a permanent establishment in Québec and who applies or is required to be registered for the purposes of the Act respecting the Québec sales tax (chapter T-0.1) or who applies for the issue of a registration certificate or permit under the Tobacco Tax Act (chapter I-2) or the Fuel Tax Act (chapter T-1) shall give and thereafter maintain security, in an amount and a form satisfactory to the Minister, that the person will collect and remit tax as required by such an Act.
1993, c. 79, s. 38.
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