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T-0.1 - Act respecting the Québec sales tax

Section 297.4
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Full text
297.4. (Repealed).
1994, c. 22, s. 519; 1995, c. 63, s. 390.
297.4. Every collection officer who fails to collect the amount provided for in section 297.2 or 297.3 or who fails to add in determining the net tax of the collection officer the amount that the collection officer has collected and is required under those sections to add in that determination becomes a debtor of the amount towards the Gouvernement du Québec.
The amount referred to in the first paragraph is deemed to be a duty within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).
1994, c. 22, s. 519.
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