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I-1 - Retail Sales Tax Act

Section 16
Disposition versions

Full text
16. Every person having any work done in Québec by a contractor who has neither residence nor place of business therein shall, if the contractor does not furnish him with proof that he holds a registration certificate, withhold from the contract price an amount computed at the rate provided in section 6 and report and remit it to the Minister without delay.
The contractor is entitled to the reimbursement of the amount withheld under this section if he shows to the satisfaction of the Minister that all the tax payable pursuant to this Act by reason of the contract has been paid.
If all the tax has not been paid, the contractor is entitled to the reimbursement of that portion of the withheld amount which exceeds the unpaid portion of the tax payable by reason of the contract.
R. S. 1964, c. 71, s. 14; 1966-67, c. 34, s. 3; 1985, c. 25, s. 7; 1988, c. 4, s. 10.
16. Every person having any work done in Québec by a contractor who has neither residence nor place of business therein shall, if the contractor does not furnish him with proof that he holds a registration certificate, withhold from the contract price an amount computed at the rate provided for in the first paragraph of section 6 and report and remit it to the Minister without delay.
The contractor is entitled to the reimbursement of the amount withheld under this section if he shows to the satisfaction of the Minister that all the tax payable pursuant to this Act by reason of the contract has been paid.
If all the tax has not been paid, the contractor is entitled to the reimbursement of that portion of the withheld amount which exceeds the unpaid portion of the tax payable by reason of the contract.
R. S. 1964, c. 71, s. 14; 1966-67, c. 34, s. 3; 1985, c. 25, s. 7.
16. Every person having any work done in Québec by a contractor who has neither residence nor place of business therein shall, if the contractor does not furnish him with proof of registration, withhold and remit to the Minister eight per cent of the price.
R. S. 1964, c. 71, s. 14; 1966-67, c. 34, s. 3.
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