T-0.1 - Act respecting the Québec sales tax

Section 494.1 Disposition versions

2015-10-21

494.1. (Repealed).

2005, c. 1, s. 364; 2005, c. 23, s. 281; 2015, c. 21, s. 788.

2005-06-17

494.1. A vendor holding a reunion permit issued under the Act respecting liquor permits (chapter P‐9.1) who is not required to be registered and is not registered under Title I shall keep an account of the specific tax the vendor has collected and shall, on or before the last day of the month that follows that in which the vendor sold an alcoholic beverage, render an account to the Minister, in prescribed form containing the prescribed information, of the specific tax the vendor has collected or should have collected during the preceding month, file the account with and as prescribed by the Minister and, at the same time, remit to the Minister the amount of that tax.

The third and fourth paragraphs of section 494 apply, with the necessary modifications, to a vendor holding a reunion permit issued under the Act respecting liquor permits.

2005, c. 1, s. 364; 2005, c. 23, s. 281.

2005-03-17

494.1. A vendor holding a reunion permit issued under the Act respecting liquor permits (chapter P‐9.1) who is not required to be registered under Title I shall keep an account of the specific tax the vendor has collected and shall, on or before the last day of the month that follows that in which the vendor sold an alcoholic beverage, render an account to the Minister, in prescribed form containing the prescribed information, of the specific tax the vendor has collected or should have collected during the preceding month, file the account with and as prescribed by the Minister and, at the same time, remit to the Minister the amount of that tax.

The third and fourth paragraphs of section 494 apply, with the necessary modifications, to a vendor holding a reunion permit issued under the Act respecting liquor permits.

2005, c. 1, s. 364.