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T-0.1 - Act respecting the Québec sales tax

Section 528
Disposition versions

Full text
528. Where the tax provided for in this Title is not collected from the person subject to the tax at the time of payment of the premium, the person shall, at that time, render an account to the Minister by sending the invoice or statement, if any, and any information the Minister may require, and remit to the Minister the tax payable on or before
(1)  where the person is registered under Title I, the day on which the person is required to file a return for the reporting period determined under subdivision 1 of Division IV of Chapter VIII of Title I in which the premium was paid, in accordance with the provisions of subdivision 2 of Division IV of Chapter VIII of Title I, except where the person is a selected listed financial institution throughout that reporting period; and
(2)  in any other case, the last day of the calendar month following the calendar month in which the premium was paid.
1991, c. 67, s. 528; 1995, c. 63, s. 503; 2006, c. 13, s. 240; 2009, c. 15, s. 530; 2012, c. 28, s. 179; 2013, c. 10, s. 234.
528. Where the tax provided for in this Title is not collected from the person subject to the tax at the time of payment of the premium, the person shall, at that time, render an account to the Minister by sending the invoice or statement, if any, and any information the Minister may require, and remit to the Minister the tax payable on or before
(1)  except where the person is a selected listed financial institution throughout a particular reporting period, where the person is registered under Title I, the day on which the person is required to file a return for the particular reporting period determined under subdivision 1 of Division IV of Chapter VIII of Title I in which the premium was paid, in accordance with the provisions of subdivision 2 of Division IV of Chapter VIII of Title I; and
(2)  in any other case, the last day of the calendar month following the calendar month in which the premium was paid.
1991, c. 67, s. 528; 1995, c. 63, s. 503; 2006, c. 13, s. 240; 2009, c. 15, s. 530; 2012, c. 28, s. 179.
528. Where the tax provided for in this Title is not collected from the person subject to the tax at the time of payment of the premium, the person shall, at that time, render an account to the Minister by sending the invoice or statement, if any, and any information the Minister may require, and remit to the Minister the tax payable on or before
(1)  where the person is registered under Title I, the day on which the person is required to file a return for the reporting period determined under subdivision 1 of Division IV of Chapter VIII of Title I in which the premium was paid, in accordance with the provisions of subdivision 2 of Division IV of Chapter VIII of Title I; and
(2)  in any other case, the last day of the calendar month following the calendar month in which the premium was paid.
1991, c. 67, s. 528; 1995, c. 63, s. 503; 2006, c. 13, s. 240; 2009, c. 15, s. 530.
528. Where the tax provided for in this Title is not collected from the person subject to the tax at the time of payment of the premium, the person shall, at that time, render an account to the Minister by sending the invoice or statement, if any, and any information the Minister may require, and remit to the Minister the tax payable on or before
(1)  where the person is registered under Part I, the day on which the person is required to file a return for the reporting period determined under subdivision 1 of Division IV of Chapter VIII of Title I in which the premium was paid, in accordance with the provisions of subdivision 2 of Division IV of Chapter VIII of Title I; and
(2)  in any other case, the last day of the calendar month following the calendar month in which the premium was paid.
1991, c. 67, s. 528; 1995, c. 63, s. 503; 2006, c. 13, s. 240.
528. Where the tax provided for in this Title is not collected from the person subject to the tax at the time of payment of the premium, the person shall, at that time, render an account to the Minister in prescribed form containing prescribed information, file the account with and as prescribed by the Minister, including the invoice or statement where necessary and any information the Minister may require, and remit to the Minister the tax payable on or before
(1)  where the person is registered under Part I, the day on which the person is required to file a return for the reporting period determined under subdivision 1 of Division IV of Chapter VIII of Title I in which the premium was paid, in accordance with the provisions of subdivision 2 of Division IV of Chapter VIII of Title I; and
(2)  in any other case, the last day of the calendar month following the calendar month in which the premium was paid.
1991, c. 67, s. 528; 1995, c. 63, s. 503.
528. Where the tax provided for in this title is not collected from the person subject to the tax at the time of payment of the premium, the person shall, at that time, render an account to the Minister, including the invoice or statement where necessary and any information he may require, and at the same time remit to him the tax payable.
1991, c. 67, s. 528.
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