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T-0.1 - Act respecting the Québec sales tax

Section 512
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512. Every person subject to the tax shall, when paying an insurance premium, pay a tax equal to 9% of the premium.
However, where the premium is paid by instalments, the tax shall be computed and paid pro rata to the premium paid.
1991, c. 67, s. 512; 2015, c. 24, s. 187.
512. Every person subject to the tax shall, when paying an insurance premium, pay a tax equal to 9% of the premium or, in the case of an automobile insurance premium, a tax equal to 5% of the premium.
However, where the premium is paid by instalments, the tax shall be computed and paid pro rata to the premium paid.
1991, c. 67, s. 512.
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