T-0.1 - Act respecting the Québec sales tax

Section 469 Disposition versions

1992-07-01

469. Notwithstanding section 468, where, in a reporting period of a person not resident in Québec, the person makes a taxable supply in Québec of admissions in respect of an activity, a seminar, an event or a place of amusement, the person shall

(1)  file with the Minister a return for that period on or before the earlier of

(a)  the day on or before which a return for that period is required to be filed under section 468, and

(b)  the day the person, or one or more of his employees who are involved in the commercial activity in which the supply was made, leaves Québec; and

(2)  on or before that earlier day, remit all amounts that became collectible, and all other amounts collected by the person, in the period as or on account of tax under section 16.

1991, c. 67, s. 469.