T-3 - Meals and Hotels Tax Act

Section 12 Disposition versions

1979-12-21

12. The Government may make, amend, replace and repeal any regulations and forms which it may deem necessary for the carrying out of the foregoing sections.

It may also, by regulation, define the expressions “meal” and “meal for consumption elsewhere”.

It may also, by regulation, order that a beverage designated by it that is in an establishment of a kind determined by it be in a container identified in the manner determined by it or of a size determined by it and that it be sold and delivered in that container. It may also, by regulation, order that such containers be for the exclusive use of that kind of establishment.

It may also, by regulation, require that the person who keeps the establishment:

(a)  Shall make use of the system of vouchers determined in the regulation in order to enable the Crown to verify the collection and remittance of the duty;

(b)  Shall receive the auditor in the establishment and deliver to him the books and documents which such officer may require.

Regulations made under this Act come into force on the date of their publication in the Gazette officielle du Québec or on any later date fixed therein; they may also, once published and if they so provide, apply to a date prior to their publication but not prior to the current year.

R. S. 1964, c. 73, s. 10; 1969, c. 33, s. 3; 1978, c. 33, s. 4; 1979, c. 78, s. 9.

1978-12-22

12. The Gouvernement may make, amend, replace and repeal any regulations and forms which it may deem necessary for the carrying out of the foregoing sections.

It may also, by regulation, define the expressions “meal” and “meal for consumption elsewhere”.

It may also, by regulation, order that a beverage designated by it that is in an establishment of a kind determined by it be in a container identified in the manner determined by it or of a size determined by it and that it be sold and delivered in that container. It may also, by regulation, order that such containers be for the exclusive use of that kind of establishment.

It may also, by regulation, require that the person who keeps the establishment:

(a)  Shall make use of the system of vouchers determined in the regulation in order to enable the Crown to verify the collection and remittance of the duty;

(b)  Shall receive the auditor in the establishment and deliver to him the books and documents which such officer may require.

Every regulation made under this section on or after the 1st of July 1969 shall come into force on the date of its publication in the Gazette officielle du Québec or on such later date as is fixed therein for such purpose.

R. S. 1964, c. 73, s. 10; 1969, c. 33, s. 3; 1978, c. 33, s. 4.

1977-12-31

12. The Gouvernement may make, amend, replace and repeal any regulations and forms which it may deem necessary for the carrying out of the foregoing sections.

It may also, by regulation, define the expressions “meal” and “meal for consumption elsewhere”.

It may also, by regulation, require that the person who keeps the establishment:

(a)  Shall make use of the system of vouchers determined in the regulation in order to enable the Crown to verify the collection and remittance of the duty;

(b)  Shall receive the auditor in the establishment and deliver to him the books and documents which such officer may require.

Every regulation made under this section on or after the 1st of July 1969 shall come into force on the date of its publication in the Gazette officielle du Québec or on such later date as is fixed therein for such purpose.

R. S. 1964, c. 73, s. 10; 1969, c. 33, s. 3.