I-2 - Tobacco Tax Act

Section 6.1 Disposition versions

2019-06-19

6.1. To obtain a permit, a person shall

(a)  apply to the Minister using the prescribed form containing prescribed information;

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  designate an agent in accordance with section 7.6, if he has no residence or place of business in Québec;

(e)  furnish such security as may be required in section 17.2, 17.3 or 17.4 of the Tax Administration Act (chapter A-6.002);

(f)  provide, where applicable, the address of the establishment where the person intends to use the permit as well as the address of any other establishment the person intends to cause to be operated by a third person and, if the application is for a storer, importer or carrier permit, indicate whether such an establishment will be operated for raw tobacco;

(f.1)  have complied with the provisions of sections 6.6 and 7.13;

(g)  (paragraph repealed);

(h)  fulfil such other conditions and furnish such other documents as may be required by law, by regulation or by the Minister, in accordance with the terms and conditions determined by law, by regulation or by the Minister; and

(i)  at the Minister’s request, enter into an agreement under section 17.

1991, c. 16, s. 2; 1993, c. 79, s. 3; 1999, c. 65, s. 9; 2005, c. 1, s. 10; 2009, c. 47, s. 3; 2010, c. 31, s. 175; 2011, c. 6, s. 97; 2019, c. 14, s. 54.

2011-06-06

6.1. To obtain a permit, a person shall

(a)  apply to the Minister using the prescribed form containing prescribed information;

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  designate an agent in accordance with section 7.6, if he has no residence or place of business in Québec;

(e)  furnish such security as may be required in section 17.2, 17.3 or 17.4 of the Tax Administration Act (chapter A-6.002);

(f)  provide, where applicable, the address of the establishment where the person intends to use the permit as well as the address of any other establishment the person intends to cause to be operated by a third person and, if the application is for a storer, importer or carrier permit, indicate whether such an establishment will be operated for raw tobacco;

(f.1)  have complied with the provisions of sections 6.6 and 7.13;

(g)  (paragraph repealed);

(h)  fulfil such other conditions and furnish such other documents as may be required by law, by regulation or by the Minister;

(i)  at the Minister’s request, enter into an agreement under section 17.

1991, c. 16, s. 2; 1993, c. 79, s. 3; 1999, c. 65, s. 9; 2005, c. 1, s. 10; 2009, c. 47, s. 3; 2010, c. 31, s. 175; 2011, c. 6, s. 97.

2011-04-01

6.1. To obtain a permit, a person shall

(a)  apply therefor to the Minister on the form prescribed by the Minister and provide the information prescribed by regulation;

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  designate an agent in accordance with section 7.6, if he has no residence or place of business in Québec;

(e)  furnish such security as may be required in section 17.2, 17.3 or 17.4 of the Tax Administration Act (chapter A-6.002);

(f)  provide, where applicable, the address of the establishment where the person intends to use the permit as well as the address of any other establishment the person intends to cause to be operated by a third person and, if the application is for a storer, importer or carrier permit, indicate whether such an establishment will be operated for raw tobacco;

(f.1)  have complied with the provisions of sections 6.6 and 7.13;

(g)  (paragraph repealed);

(h)  fulfil such other conditions and furnish such other documents as may be required by law, by regulation or by the Minister;

(i)  at the Minister’s request, enter into an agreement under section 17.

1991, c. 16, s. 2; 1993, c. 79, s. 3; 1999, c. 65, s. 9; 2005, c. 1, s. 10; 2009, c. 47, s. 3; 2010, c. 31, s. 175.

2009-11-19

6.1. To obtain a permit, a person shall

(a)  apply therefor to the Minister on the form prescribed by the Minister and provide the information prescribed by regulation;

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  designate an agent in accordance with section 7.6, if he has no residence or place of business in Québec;

(e)  furnish such security as may be required in section 17.2, 17.3 or 17.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(f)  provide, where applicable, the address of the establishment where the person intends to use the permit as well as the address of any other establishment the person intends to cause to be operated by a third person and, if the application is for a storer, importer or carrier permit, indicate whether such an establishment will be operated for raw tobacco;

(f.1)  have complied with the provisions of sections 6.6 and 7.13;

(g)  (paragraph repealed);

(h)  fulfil such other conditions and furnish such other documents as may be required by law, by regulation or by the Minister;

(i)  at the Minister’s request, enter into an agreement under section 17.

1991, c. 16, s. 2; 1993, c. 79, s. 3; 1999, c. 65, s. 9; 2005, c. 1, s. 10; 2009, c. 47, s. 3.

2005-03-17

6.1. To obtain a permit, a person shall

(a)  apply therefor to the Minister on the form prescribed by the Minister and provide the information prescribed by regulation;

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  designate an agent in accordance with section 7.6, if he has no residence or place of business in Québec;

(e)  furnish such security as may be required in section 17.2, 17.3 or 17.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(f)  provide, where applicable, the address of the establishment where the person intends to use the permit as well as the address of any other establishment the person intends to cause to be operated by a third person and, if the application is for a storer, importer or carrier permit, indicate whether such an establishment will be operated for raw tobacco;

(f.1)  have complied with the provisions of sections 6.6 and 7.13;

(g)  (paragraph repealed);

(h)  fulfil such other conditions and furnish such other documents as may be required by law or by regulation.

1991, c. 16, s. 2; 1993, c. 79, s. 3; 1999, c. 65, s. 9; 2005, c. 1, s. 10.

2000-02-02

6.1. To obtain a permit, a person shall

(a)  apply therefor to the Minister on the form prescribed by the Minister and provide the information prescribed by regulation;

(b)  (paragraph repealed);

(c)  (paragraph repealed);

(d)  designate an agent in accordance with section 7.6, if he has no residence or place of business in Québec;

(e)  furnish such security as may be required in section 17.2, 17.3 or 17.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(f)  provide, where applicable, the address of the establishment where the person intends to use the permit as well as the address of any other establishment the person intends to cause to be operated by a third person;

(f.1)  have complied with the provisions of sections 6.6 and 7.13;

(g)  (paragraph repealed);

(h)  fulfil such other conditions and furnish such other documents as may be required by law or by regulation.

1991, c. 16, s. 2; 1993, c. 79, s. 3; 1999, c. 65, s. 9.

1999-12-13

6.1. To obtain a permit, a person shall

(a)  apply therefor to the Minister on the form prescribed by the Minister and provide the information prescribed by regulation;

(b)  hold a registration certificate issued under this Act;

(c)  transmit the declaration required by section 4 and comply with the provisions of section 5.1, where applicable;

(d)  designate an agent in accordance with section 7.6, if he has no residence or place of business in Québec;

(e)  furnish such security as may be required in section 17.2, 17.3 or 17.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(f)  provide, where applicable, the address of the establishment where he intends to use the permit;

(g)  (paragraph repealed);

(h)  fulfil such other conditions and furnish such other documents as may be required by law or by regulation.

1991, c. 16, s. 2; 1993, c. 79, s. 3; 1999, c. 65, s. 9.

1993-12-17

6.1. To obtain a permit, a person shall

(a)  apply therefor to the Minister on the form prescribed by the Minister and provide the information prescribed by regulation;

(b)  hold a registration certificate issued under this Act;

(c)  transmit the declaration required by section 4 and comply with the provisions of section 5.1, where applicable;

(d)  designate an agent in accordance with section 7.6, if he has no residence or place of business in Québec;

(e)  furnish such security as may be required in section 17.2, 17.3 or 17.4 of the Act respecting the Ministère du Revenu (chapter M-31);

(f)  provide, where applicable, the address of the establishment where he intends to use the permit;

(g)  furnish, if he is a vending machine operator, the number of vending machines he intends to operate and the address of the place where each vending machine will be located and, if he is not the owner of these vending machines, the name and address of the owner;

(h)  fulfil such other conditions and furnish such other documents as may be required by law or by regulation.

1991, c. 16, s. 2; 1993, c. 79, s. 3.

1992-03-01

6.1. To obtain a permit, a person shall

(a)  apply therefor to the Minister on the form prescribed by the Minister and provide the information prescribed by regulation;

(b)  hold a registration certificate issued under this Act;

(c)  transmit the declaration required by section 4 and comply with the provisions of section 5.1, where applicable;

(d)  designate an agent in accordance with section 7.6, if he has no residence or place of business in Québec;

(e)  furnish such security as the Minister may require pursuant to section 7.7 or 7.8;

(f)  provide, where applicable, the address of the establishment where he intends to use the permit;

(g)  furnish, if he is a vending machine operator, the number of vending machines he intends to operate and the address of the place where each vending machine will be located and, if he is not the owner of these vending machines, the name and address of the owner;

(h)  fulfil such other conditions and furnish such other documents as may be required by law or by regulation.

1991, c. 16, s. 2.