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T-0.1 - Act respecting the Québec sales tax

Section 541.65
Disposition versions

Full text
541.65. Every retailer not resident or not having a place of business in Québec shall designate to the Minister an agent resident in Québec and furnish the name and address of the agent.
The notification of any proceeding to that agent and the sending of any request or notice is deemed to be made to the person designated by the collection officer.
2000, c. 39, s. 289; I.N. 2016-01-01 (NCCP); 2021, c. 18, s. 228.
541.65. Every collection officer or retailer not resident or not having a place of business in Québec shall designate to the Minister an agent resident in Québec and furnish the name and address of the agent.
The notification of any proceeding to that agent and the sending of any request or notice is deemed to be made to the person designated by the collection officer.
2000, c. 39, s. 289; I.N. 2016-01-01 (NCCP).
541.65. Every collection officer or retailer not resident or not having a place of business in Québec shall designate to the Minister an agent resident in Québec and furnish the name and address of the agent.
The service of any proceeding on that agent and the sending of any request or notice is deemed to be made on or to the person designated by the collection officer.
2000, c. 39, s. 289.
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