T-0.1 - Act respecting the Québec sales tax

Section 350.76 Disposition versions

2024-05-07

350.76. The following commit an offence and are liable to a fine of not less than $1,000 nor more than $10,000:

(1)  any person referred to in section 350.62 who

(a)  neglects or fails to display, in a vehicle referred to in section 350.68, the document mentioned in the first paragraph of that section, in the prescribed manner or in accordance with what is provided for in that paragraph, or, where the second paragraph of that section applies, to ensure that the electronic platform or system allows recipients to read the registration number,

(b)  neglects or fails to fill out or sign the document mentioned in section 350.69 or to provide a copy of the document to any driver who acts on behalf of the person in the course of carrying on the person’s business, or

(c)  unless the person is a driver referred to in section 350.69, refuses to display the report mentioned in section 350.70, provide a copy of the report or send it in the manner provided for in that section, or refuses to send the information referred to in section 350.70 to the Minister in accordance with that section;

(2)  any driver referred to in section 350.69 who

(a)  unless the driver is a person referred to in section 350.62, neglects or fails to sign the document mentioned in section 350.69,

(b)  neglects or fails to keep in the vehicle the document or copy mentioned in section 350.69 or refuses to provide it in accordance with section 350.74, or

(c)  refuses to display the report mentioned in section 350.70, provide a copy of the report or send it in the manner provided for in that section, or refuses to send the information referred to in section 350.70 to the Minister in accordance with that section; and

(3)  any driver of a vehicle, or any person who has the care or control of the vehicle, who refuses to produce identification in accordance with section 350.71.

2021, c. 15, s. 17; 2024, c. 11, s. 174.

See subsection 2 of section 174 of the Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2023 and to certain other measures (2024, chapter 11) in regard to the date of application of the amendments provided for in subsection 1 of this section.

2021-06-02

350.76. The following commit an offence and are liable to a fine of not less than $1,000 nor more than $10,000:

(1)  any person referred to in section 350.62 who

(a)  neglects or fails to display, in a vehicle referred to in section 350.68, the document mentioned in the first paragraph of that section, in the prescribed manner or in accordance with what is provided for in that paragraph, or, where the second paragraph of that section applies, to ensure that the electronic platform or system allows recipients to read the registration number, or

(b)  neglects or fails to fill out or sign the document mentioned in section 350.69 or to provide a copy of the document to any driver who acts on behalf of the person in the course of carrying on the person’s business;

(2)  any driver referred to in section 350.69 who

(a)  unless the driver is a person referred to in section 350.62, neglects or fails to sign the document mentioned in section 350.69,

(b)  neglects or fails to keep in the vehicle the document or copy mentioned in section 350.69 or refuses to provide it in accordance with section 350.74, or

(c)  refuses either to display the report mentioned in section 350.70 or to provide a copy of the report or send it in the manner provided for in that section; and

(3)  any driver of a vehicle, or any person who has the care or control of the vehicle, who refuses to produce identification in accordance with section 350.71.

2021, c. 15, s. 17.