Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
A-6.002 - Tax Administration Act
Section 37.1.6
Disposition versions
37.1.6. A person operating a digital accommodation platform who is required to render an account to the Minister under section 541.26 of the Act respecting the Québec sales tax (chapter T-0.1) shall send to the Minister by way of electronic filing the form referred to in that section, according to the terms and conditions determined by the Minister.
