T-0.1 - Act respecting the Québec sales tax

Section 422 Disposition versions

2015-10-21

422. Every person who makes a taxable supply shall, as a mandatary of the Minister, collect the tax payable by the recipient under section 16 in respect of the supply.

This section does not apply where

(1)  the supply is a supply referred to in section 20.1;

(2)  the person is a small supplier who is not a registrant and who in the course of a commercial activity makes a supply of a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the recipient of the supply; or

(3)  the supply is a supply of a motor vehicle by way of retail sale other than a supply made following the exercise by the recipient of a right to acquire the vehicle, conferred on the recipient under an agreement in writing for the lease of the vehicle entered into by the recipient and the supplier.

1991, c. 67, s. 422; 1993, c. 19, s. 230; 1995, c. 63, s. 456; 2001, c. 51, s. 297; 2015, c. 21, s. 740.

2001-12-20

422. Every person who makes a taxable supply shall, as a mandatary of the Minister, collect the tax payable by the recipient under section 16 in respect of the supply.

This section does not apply where

(1)  the supply is a supply referred to in section 20.1;

(2)  the person is a small supplier who in the course of a commercial activity makes a supply of a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the recipient of the supply; or

(3)  the supply is a supply of a motor vehicle by way of retail sale other than a supply made following the exercise by the recipient of a right to acquire the vehicle, conferred on the recipient under an agreement in writing for the lease of the vehicle entered into by the recipient and the supplier.

1991, c. 67, s. 422; 1993, c. 19, s. 230; 1995, c. 63, s. 456; 2001, c. 51, s. 297.

1995-12-15

422. Every person who makes a taxable supply shall, as a mandatary of the Minister, collect the tax payable by the recipient under section 16 in respect of the supply.

This section does not apply where

(1)  the supply is a supply referred to in section 20.1; or

(2)  the person is a small supplier who in the course of a commercial activity makes a supply of a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the recipient of the supply.

1991, c. 67, s. 422; 1993, c. 19, s. 230; 1995, c. 63, s. 456.

1993-06-15

422. Every person who makes a taxable supply other than a supply referred to in section 20.1 shall, as mandatary of the Minister, collect the tax payable by the recipient under section 16 in respect of the supply.

1991, c. 67, s. 422; 1993, c. 19, s. 230.

1992-07-01

422. Every person who makes a taxable supply shall, as mandatary of the Minister, collect the tax payable by the recipient under section 16 in respect of the supply.

1991, c. 67, s. 422.