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T-0.1 - Act respecting the Québec sales tax

Section 440
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Full text
440. (Repealed).
1991, c. 67, s. 440; 1994, c. 22, s. 606.
440. Where a person who is not a registrant is required to collect an amount of tax under section 16, or has collected amounts as or on account of tax under section 16 in a reporting period, the person shall remit the amount of his net tax for the reporting period to the Minister on or before the day on or before which the return of the person for that reporting period is required to be filed.
1991, c. 67, s. 440.
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