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T-0.1 - Act respecting the Québec sales tax

Section 526
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526. Every person required to remit the tax provided for in this Title to the Minister, with the exception of a person referred to in section 528, is required to register and hold a registration certificate issued in accordance with section 526.1.
1991, c. 67, s. 526; 1995, c. 63, s. 500.
526. Every person required to remit the tax provided for in this title to the Minister, with the exception of a person referred to in section 528, shall hold a registration certificate issued under Title I.
1991, c. 67, s. 526.
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