I-1 - Retail Sales Tax Act

Section 23 Disposition versions

1991-01-01

23. (1)  Every person who:

(a)  does not furnish a report or any other document or information in the manner and at the time prescribed under this Act or the regulations; or

(b)  being an agent of the Minister, refuses or neglects to collect, account for, report or remit any amount of tax or the amount equal to the specific tax, the whole in accordance with this Act or the regulations,

commits an offence and is liable to a fine of not less than $25 for each day that the offence continues.

(2)  Every person who:

(a)  contravenes section 3 or 4, the second paragraph of section 13, section 14.1, 20.9.2.2, 20.29, 20.31, 20.34 or 20.36, subsection 3 of section 21 or the regulations; or

(b)  acting as the representative of a business house not registered as a vendor or retailer in Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business therein orders for movable property for delivery in Québec for their own use and consumption in Québec;

(c)  (paragraph repealed),

commits an offence and is liable to a fine of not less than $200 nor more than $5,000.

(3)  Every person who contravenes section 20.9.15 or 20.9.16 commits an offence and is liable to a fine of not less than $2,000 nor more than $25,000.

R. S. 1964, c. 71, s. 20; 1971, c. 26, s. 13 (part); 1972, c. 25, s. 8; 1985, c. 25, s. 13; 1986, c. 15, s. 25; 1986, c. 72, s. 8; 1990, c. 60, s. 27.

1986-11-11

23. (1)  Every person who:

(a)  does not furnish a report or any other document or information in the manner and at the time prescribed under this act or the regulations; or

(b)  being an agent of the Minister, refuses or neglects to collect, account for, report or remit the amount of the tax, the whole in accordance with this act or the regulations,

commits an offence and is liable to a fine of not less than $25 for each day that the offence continues.

(2)  Every person who:

(a)  contravenes section 3 or 4, the second paragraph of section 13, section 14.1, 20.29, 20.31, 20.34 or 20.36, subsection 3 of section 21 or the regulations; or

(b)  acting as the representative of a business house not registered as a vendor or retailer in Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business therein orders for moveable property for delivery in Québec for their own use and consumption in Québec,

(c)  (paragraph repealed).

commits an offence and is liable to a fine of not less than $200 nor more than $5 000.

R. S. 1964, c. 71, s. 20; 1971, c. 26, s. 13 (part); 1972, c. 25, s. 8; 1985, c. 25, s. 13; 1986, c. 15, s. 25; 1986, c. 72, s. 8.

1986-05-27

23. (1)  Every person who:

(a)  does not furnish a report or any other document or information in the manner and at the time prescribed under this act or the regulations; or

(b)  being an agent of the Minister, refuses or neglects to collect, account for, report or remit the amount of the tax, the whole in accordance with this act or the regulations,

commits an offence and is liable to a fine of not less than $25 for each day that the offence continues.

(2)  Every person who:

(a)  contravenes section 3 or 4, the second paragraph of section 13, section 14.1, 20.21, 20.29, 20.31, 20.34 or 20.36, subsection 3 of section 21 or the regulations; or

(b)  acting as the representative of a business house not registered as a vendor or retailer in Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business therein orders for moveable property for delivery in Québec for their own use and consumption in Québec,

(c)  (paragraph repealed).

commits an offence and is liable to a fine of not less than $200 nor more than $5 000.

R. S. 1964, c. 71, s. 20; 1971, c. 26, s. 13 (part); 1972, c. 25, s. 8; 1985, c. 25, s. 13; 1986, c. 15, s. 25.

1985-06-20

23. (1)  Every person who:

(a)  does not furnish a report or any other document or information in the manner and at the time prescribed under this act or the regulations; or

(b)  being an agent of the Minister, refuses or neglects to collect, account for, report or remit the amount of the tax, the whole in accordance with this act or the regulations,

commits an offence and is liable to a fine of not less than $25 for each day that the offence continues.

(2)  Every person who:

(a)  contravenes section 3 or 4, the second paragraph of section 13, section 14.1, subsection 3 of section 21 or the regulations; or

(b)  acting as the representative of a business house not registered as a vendor or retailer in Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business therein orders for moveable property for delivery in Québec for their own use and consumption in Québec,

(c)  (paragraph repealed).

commits an offence and is liable to a fine of not less than $200 nor more than $5 000.

R. S. 1964, c. 71, s. 20; 1971, c. 26, s. 13 (part); 1972, c. 25, s. 8; 1985, c. 25, s. 13.

1977-12-31

23. (1)  Every person who:

(a)  does not furnish a report or any other document or information in the manner and at the time prescribed under this act or the regulations; or

(b)  being an agent of the Minister, refuses or neglects to collect, account for, report or remit the amount of the tax, the whole in accordance with this act or the regulations,

commits an offence and is liable to a fine of not less than $25 for each day that the offence continues.

(2)  Every person who:

(a)  sells moveable property in Québec without a registration certificate still in force, or otherwise contravenes section 3 or 4 or the regulations;

(b)  acting as the representative of a business house not registered as a vendor or retailer in Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business therein orders for moveable property for delivery in Québec for their own use and consumption in Québec; or

(c)  contravenes the second paragraph of section 13,

commits an offence and is liable to a fine of not less than $200 nor more than $5 000.

R. S. 1964, c. 71, s. 20; 1971, c. 26, s. 13 (part); 1972, c. 25, s. 8.