T-0.1 - Act respecting the Québec sales tax

Section 202 Disposition versions

2000-06-16

202. Where the Minister is satisfied that there are or will be sufficient records or supporting documents available to establish the particulars of any supply or bringing into Québec or of any supply or bringing into Québec of a specific class and the tax paid or payable in respect of the supply or bringing into Québec, the Minister may

(1)  exempt a specified registrant, a specified class of registrants or registrants generally from any of the requirements of section 201 in respect of that supply or bringing into Québec or a supply or bringing into Québec of that class; and

(2)  specify terms and conditions of the exemption.

1991, c. 67, s. 202; 1994, c. 22, s. 464; 2000, c. 25, s. 27.

1999-04-01

202. Where the Minister is satisfied that there are or will be sufficient records available to establish the particulars of any supply or bringing into Québec or of any supply or bringing into Québec of a specific class and the tax paid or payable in respect of the supply or bringing into Québec, the Minister may

(1)  exempt a specified registrant, a specified class of registrants or registrants generally from any of the requirements of section 201 in respect of that supply or bringing into Québec or a supply or bringing into Québec of that class; and

(2)  specify terms and conditions of the exemption.

1991, c. 67, s. 202; 1994, c. 22, s. 464.

1992-07-01

202. Where the Minister is satisfied that there are or will be sufficient records available to establish the particulars of any taxable supply or class of taxable supplies and the tax thereon paid or payable under section 16, the Minister may

(1)  exempt a specified registrant, a specified class of registrants or registrants generally from any or several of the requirements of section 201 or any provision thereof in respect of that supply or a supply of that class; and

(2)  specify terms and conditions of the exemption.

1991, c. 67, s. 202.