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T-0.1 - Act respecting the Québec sales tax
Section 473.1
Disposition versions
473.1. Every person who is liable to pay tax under section 16 (in this section referred to as the “taxpayer”) in respect of a supply under section 20.1 or of a supply made by a small supplier who is not a registrant, in the course of a commercial activity, of a road vehicle, other than a motor vehicle acquired by a supply by way of retail sale, that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the person shall, at the time of the supply, remit to the Minister or a prescribed person the tax payable in respect of the supply.
The prescribed person shall, as a mandatary of the Minister, collect the tax payable by the taxpayer in respect of the supply.
473.1. Every person who is liable to pay tax under section 16 in respect of a supply referred to in section 20.1 or of a supply by a small supplier in the course of a commercial activity of a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the person (in this section referred to as the “taxpayer”) shall, at the time of the supply, remit to the Minister or a prescribed person the tax payable in respect of the supply.
The prescribed person shall, as a mandatary of the Minister, collect the tax payable by the taxpayer in respect of the supply.
473.1. Every person who is liable to pay tax under section 16 in respect of a supply referred to in section 20.1 (in this section referred to as the “taxpayer”) shall, at the time of the supply, remit to the Minister or a prescribed person the tax payable in respect of the supply.
The prescribed person shall, as a mandatary of the Minister, collect the tax payable by the taxpayer in respect of the supply.
473.1. Every person who is liable to pay tax under section 16 in respect of a supply referred to in section 20.1 shall, at the time of the supply, remit to the Minister or a prescribed person the tax payable in respect of the supply.
