T-0.1 - Act respecting the Québec sales tax

Section 350.44 Disposition versions

1997-12-19

350.44. Where a person (in this division referred to as the “operator”) provides space in a flea market or similar business to a person (in this division referred to as the “occupant”), the following rules apply:

(1)  the operator shall file with the Minister in prescribed form containing prescribed information a list of occupants, for a particular month, on or before the fourteenth day of the month following that month; and

(2)  the operator, upon filing with the Minister the list referred to in subparagraph 1, shall post in public view a list containing the names only of the occupants for the periods referred to in subparagraph 1 at his principal establishment and in a place easily accessible to the public on the premises of the flea market or similar business.

For the purposes of subparagraph 1 of the first paragraph, the list of occupants may be filed with the Minister by means of a facsimile of the prescribed form.

1995, c. 1, s. 301; 1995, c. 63, s. 432; 1997, c. 3, s. 128; 1997, c. 85, s. 629.

1997-03-20

350.44. Where a person (in this division referred to as the “operator”) who provides space in a flea market or similar business to an occupant, the following rules apply:

(1)  the operator shall file with the Minister in prescribed form containing prescribed information a list of occupants, for a particular month, on or before the fourteenth day of the month following that month; and

(2)  the operator, upon filing with the Minister the list referred to in subparagraph 1, shall post in public view a list containing the names only of the occupants for the periods referred to in subparagraph 1 at his principal establishment and in a place easily accessible to the public on the premises of the flea market or similar business.

For the purposes of subparagraph 1 of the first paragraph, the list of occupants may be filed with the Minister by means of a facsimile of the prescribed form.

1995, c. 1, s. 301; 1995, c. 63, s. 432; 1997, c. 3, s. 128.

1995-12-15

350.44. Where a person (in this division referred to as the “operator”) who provides space in a flea market or similar business to an occupant, the following rules apply:

(1)  the operator shall file with the Minister in prescribed form containing prescribed information a list of occupants, for a particular month, on or before the fourteenth day of the month following that month; and

(2)  the operator, upon filing with the Minister the list referred to in subparagraph 1, shall post in public view a list containing the names only of the occupants for the periods referred to in subparagraph 1 at his principal place of business and in a place easily accessible to the public on the premises of the flea market or similar business.

For the purposes of subparagraph 1 of the first paragraph, the list of occupants may be filed with the Minister by means of a facsimile of the prescribed form.

1995, c. 1, s. 301; 1995, c. 63, s. 432.

1995-01-30

350.44. Where a person (in this division referred to as the “operator”) who provides space in a flea market or similar business to an occupant, the following rules apply:

(1)  the operator shall file with the Minister in prescribed form containing prescribed information a list of occupants for the following periods, on or before

(a)  for the period commencing on the first day of a particular month and ending on the fifteenth day of that month, the last day of that month, and

(b)  for the period commencing on the sixteenth day of a particular month and ending on the last day of that month, the fourteenth day of the month following that month; and

(2)  the operator, upon filing with the Minister the list referred to in subparagraph 1, shall post in public view a list containing the names only of the occupants for the periods referred to in subparagraph 1 at his principal place of business and in a place easily accessible to the public on the premises of the flea market or similar business.

For the purposes of subparagraph 1 of the first paragraph, the list of occupants may be filed with the Minister by means of a facsimile of the prescribed form.

1995, c. 1, s. 301.