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T-0.1 - Act respecting the Québec sales tax

Section 350.30
Disposition versions

Full text
350.30. (Repealed).
1994, c. 22, s. 556; 1995, c. 63, s. 428.
350.30. A collection officer who makes a supply, other than an exempt supply, in Québec of a returnable container shall, as a mandatary of the Minister, collect from the recipient an amount in respect of the supply equal to the tax payable under section 16 by a purchaser in respect of the supply of the container, calculated on the value of the consideration for the supply made to the recipient.
The amount referred to in the first paragraph shall be collected by the collection officer on the earlier of the day on which the consideration for the supply made to the recipient by the collection officer is paid and the day on which that consideration becomes due.
1994, c. 22, s. 556.
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