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T-0.1 - Act respecting the Québec sales tax
Section 541.36
Disposition versions
541.36. (Repealed).
541.36. Every person who brings or causes to be brought into Québec any perchloroethylene for consumption or use in the course of a dry-cleaning business operated in Québec by the person or at the person’s expense by another person shall, immediately after the bringing into Québec of the perchloroethylene, make a report to the Minister in prescribed form containing prescribed information and pay to the Minister a specific duty equal to $1.25 per litre of perchloroethylene so brought in.
541.36. Every person who brings or causes to be brought into Québec any perchloroethylene for consumption or use in the course of a dry-cleaning business operated in Québec by the person or at the person’s expense by another person shall, immediately after the bringing into Québec of the perchloroethylene, make a report to the Minister in prescribed form containing prescribed information and pay to the Minister a specific duty equal to $2.50 per litre of perchloroethylene so brought in.
