525. The tax on a damage insurance premium shall be collected at the same time as the premium and remitted to the Minister by(1) the insurance broker;
(2) the insurer, where the premium has not been remitted to an insurance broker or where it has been remitted to an insurance broker from outside Québec who does not furnish proof to him that the tax has been remitted to the Minister; or
(3) (subparagraph repealed);
(4) any other person who receives payment of an insurance premium which he is not required to remit to another person, including an organization which receives payment of a premium payable under an Act.
In addition, the tax in respect of a damage insurance premium shall be collected by the travel agent at the same time as the premium and remitted to the Minister by the travel agent only where the travel agent is required to remit that premium to a person who does not hold a registration certificate.
1991, c. 67, s. 525; 2005, c. 1, s. 374.