Ministère de l'Emploi et de la Solidarité sociale
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 6
Disposition versions

Full text
6. Every purchaser, at the time of making a purchase at a retail sale in Québec, shall pay a tax equal to 8% of the purchase price of any movable property; in the case of a lease, the tax is payable at the time prescribed by regulation.
R. S. 1964, c. 71, s. 6; 1966-67, c. 34, s. 1; 1968, c. 31, s. 2; 1982, c. 56, s. 3; 1983, c. 44, s. 7; 1988, c. 4, s. 5; 1990, c. 60, s. 3.
6. Every purchaser, at the time of making a purchase at a retail sale in Québec, shall pay a tax equal to 9% of the purchase price of any movable property; in the case of a lease, the tax is payable at the time prescribed by regulation.
R. S. 1964, c. 71, s. 6; 1966-67, c. 34, s. 1; 1968, c. 31, s. 2; 1982, c. 56, s. 3; 1983, c. 44, s. 7; 1988, c. 4, s. 5.
6. Every purchaser, at the time of making a purchase at a retail sale in Québec, shall pay a tax equal to 9% of the purchase price of any movable property; in the case of a lease, the tax is payable at the time prescribed by regulation.
In addition, every purchaser, at the time of making a purchase of a blank videocassette with a tape base less than 19 millimetres in width at a retail sale in Québec, shall pay an additional tax of $2 for each such cassette.
R. S. 1964, c. 71, s. 6; 1966-67, c. 34, s. 1; 1968, c. 31, s. 2; 1982, c. 56, s. 3; 1983, c. 44, s. 7.
6. In order to provide for the exigencies of the public service of Québec, every purchaser shall pay to Her Majesty in the rights of Québec, at the time of making a purchase at a retail sale in Québec, a tax equal to 8% of the purchase price of any moveable property; in the case of a lease, such tax shall be payable at the time prescribed by the regulations made for such purpose by the Government.
Notwithstanding the first paragraph, the tax is 9% for the period from 26 May 1982 to 31 March 1983.
R. S. 1964, c. 71, s. 6; 1966-67, c. 34, s. 1; 1968, c. 31, s. 2; 1982, c. 56, s. 3.
6. In order to provide for the exigencies of the public service of Québec, every purchaser shall pay to Her Majesty in the rights of Québec, at the time of making a purchase at a retail sale in Québec, a tax equal to 8% of the purchase price of any moveable property; in the case of a lease, such tax shall be payable at the time prescribed by the regulations made for such purpose by the Government.
R. S. 1964, c. 71, s. 6; 1966-67, c. 34, s. 1; 1968, c. 31, s. 2.
© Gouvernement du Québec