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T-0.1 - Act respecting the Québec sales tax

Section 531
Disposition versions

Full text
531. The tax shall be shown separately from the premium on any invoice or statement and in the books of account of the person required to collect the tax, except where section 529 applies, in which case the person subject to the tax is required to indicate the tax separately from the amount of the premium on any document forwarded with his payment.
In addition, the tax shall be referred to by its name, an abbreviation of its name or a similar designation. No other form of reference to the tax may be used.
1991, c. 67, s. 531; 2002, c. 46, s. 33.
531. The tax shall be shown separately from the premium on any invoice or statement and in the books of account of the person required to collect the tax, except where section 529 applies, in which case the person subject to the tax is required to indicate the tax separately from the amount of the premium on any document forwarded with his payment.
1991, c. 67, s. 531.
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