T-0.1 - Act respecting the Québec sales tax

Section 477.18.6 Disposition versions

2021-06-29

477.18.6. A particular person (other than a prescribed person) that in the course of a business makes one or more particular supplies of a service of storing in Québec corporeal movable property (other than a service that is incidental to the supply of a freight transportation service, as defined in section 193) offered for sale by another person not resident in Québec shall

(1)  notify the Minister of this fact, by filing the information required by the Minister in the manner determined by the Minister, on or before

(a)  1 January 2022, where the particular person makes those particular supplies in the course of a business carried on as of 1 July 2021, or, in any other case, the last day of the six-month period that follows the day on which the particular person last began making those particular supplies in the course of a business, or

(b)  any later day that the Minister determines; and

(2)  in respect of those particular supplies, maintain records containing information determined by the Minister.

2021, c. 18, s. 215.