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T-0.1 - Act respecting the Québec sales tax
Section 495
Disposition versions
495. Where the specific tax provided for in section 487 has not been collected by the vendor, the purchaser shall, at the time of the sale, render an account of that fact to the Minister, sending him the invoice, if any, with such information as the Minister may require and, at the same time, remit to him the specific tax payable.
Every person who is required to pay tax under section 488 or 488.1 is under the same obligation, at the time specified in those sections.
495. Where the specific tax provided for in section 487 has not been collected by the vendor, the purchaser shall, at the time of the sale, render an account of that fact to the Minister, sending him the invoice, if any, with such information as the Minister may require and, at the same time, remit to him the specific tax payable.
Every person who is required to pay tax under section 488 or 489 is under the same obligation, and this obtains at the time specified in those sections.
