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T-0.1 - Act respecting the Québec sales tax
Section 541.39
Disposition versions
541.39. (Repealed).
541.39. Every vendor shall keep an account of the specific duty the vendor has collected and shall, on or before the last day of each calendar month, render an account to the Minister of the specific duty the vendor has collected or should have collected during the preceding calendar month, as prescribed by the Minister in prescribed form containing prescribed information and, at the same time, remit to the Minister the amount of that duty.
The vendor shall render an account even if no sale giving rise to such a tax was made during the calendar month.
Sections 447 and 449 apply, with the necessary modifications, where the vendor charges or collects an amount from a person as or on account of the duty provided for in section 541.35 that exceeds the amount of the duty the vendor was required to collect.
