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I-2 - Tobacco Tax Act
Section 9.1
Disposition versions
9.1. Every person who consumes tobacco in Québec on which the tax provided for in section 8 or 9 has not been paid, or acts in such a manner that other persons consume such tobacco at his expense, must immediately report the matter to the Minister with any other information that he may require and, at the same time, pay on that tobacco the same tobacco consumer tax that would have been payable had that tobacco been purchased at the time of a retail sale in Québec.
9.1. Every person who consumes tobacco in Québec on which the tax provided for in section 8 or 9 has not been paid, or acts in such a manner that other persons consume such tobacco at his expense, must immediately report the matter to the Minister with any other information that he may require and, at the same time, pay on that tobacco the same tobacco consumer tax that would have been payable had that tobacco been purchased at a retail sale in Québec.
9.1. Every person who consumes tobacco in Québec on which the tax provided for in section 8 or 9 has not been paid, or acts in such a manner as other persons consume such tobacco at his expense, must immediately report the matter to the Deputy Minister with any other information that he may require and, at the same time, pay on that tobacco the same tobacco consumer tax that would have been payable had that tobacco been purchased at a retail sale in Québec.
