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T-0.1 - Act respecting the Québec sales tax
Section 541.28
Disposition versions
541.28. Every person who is required to remit the tax or the amount referred to in the second paragraph of section 541.25 to the Minister or who operates a digital accommodation platform and receives an amount for the supply of an accommodation unit referred to in section 541.24 is required to register and to hold a registration certificate issued in accordance with section 541.30.
The first paragraph does not apply to an intermediary.
541.28. Every person required to remit the tax or the amount referred to in the second paragraph of section 541.25 to the Minister, unless the person is an intermediary, is required to register and to hold a registration certificate issued in accordance with section 541.30.
541.28. Every person required to remit the tax to the Minister is required to register and to hold a registration certificate issued in accordance with section 541.30.
