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
I-1 - Retail Sales Tax Act
Section 20.38
Disposition versions
20.38. Notwithstanding section 20.27:
(a) the insurer shall collect on or before 17 July 1985 the tax on a personal life-insurance premium paid between 23 April and 18 July 1985;
(b) the person who receives payment of an insurance premium shall collect on or before 1 August 1985 the tax on the premium for an uninsured social benefits plan paid between 23 April and 2 August 1985.
