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T-0.1 - Act respecting the Québec sales tax
Section 407.3
Disposition versions
407.3. Notwithstanding section 407, every small supplier who makes a supply of alcoholic beverages is required to be registered in respect of that activity.
The first paragraph does not apply to a small supplier who, while being the holder of a valid event permit issued under the Act respecting liquor permits (chapter P-9.1), makes a supply of alcoholic beverages that is authorized under that permit.
Sections 411.1, 415.1 and 417.1 apply, with the necessary modifications, to every small supplier who is required to be registered under this section.
407.3. Notwithstanding section 407, every small supplier who makes a supply of alcoholic beverages is required to be registered in respect of that activity.
The first paragraph does not apply to a small supplier who, while being the holder of a valid reunion permit issued under the Act respecting liquor permits (chapter P-9.1), makes a supply of alcoholic beverages that is authorized under that permit.
Sections 411.1, 415.1 and 417.1 apply, with the necessary modifications, to every small supplier who is required to be registered under this section.
