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T-0.1 - Act respecting the Québec sales tax
Section 473
Disposition versions
473. Every person who is liable to pay tax under section 17 (in this section referred to as the “taxpayer”) shall, at the time the tax becomes payable, file a return with the Minister or a prescribed person, in prescribed form containing prescribed information, and at the same time remit to the Minister or prescribed person the tax payable.
Notwithstanding section 17, where a taxpayer is required to file a return under section 468, the taxpayer shall, except where tax under section 17 is to be collected by a prescribed person, furnish in the return information relating to the bringing of the property into Québec and pay the tax upon filing the return under section 468.
473. Every person who is liable to pay tax under sections 17, 17.2 and 17.3 (in this section referred to as the “taxpayer”) shall, at the time the tax becomes payable, file a return with the Minister or a prescribed person, in prescribed form containing prescribed information, and at the same time remit to the Minister or prescribed person the tax payable.
Notwithstanding sections 17, 17.2 and 17.3, where a taxpayer is required to file a return under section 468, the taxpayer shall, except where tax under section 17 is to be collected by a prescribed person, furnish in the return information relating to the bringing of the property into Québec and pay the tax upon filing the return under section 468.
473. Every person who is liable to pay tax under section 17 (in this section referred to as the “taxpayer”) shall, at the time the tax becomes payable, file a return with the Minister or a prescribed person, in prescribed form containing prescribed information, and at the same time remit to the Minister or prescribed person the tax payable.
Notwithstanding section 17, where a taxpayer is required to file a return under section 468, the taxpayer shall, except where tax under section 17 is to be collected by a prescribed person, furnish in the return information relating to the bringing of the property into Québec and pay the tax upon filing the return under section 468.
