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- Retail Sales Tax Act
Table des matières détaillée
À jour au 5 août 2021
CHAPTER
I
INTERPRETATION
CHAPTER
II
TAXATION OF SALES OF MOVABLE PROPERTY
DIVISION
I
REGISTRATION
DIVISION
III
COMPENSATION, EXEMPTIONS AND REIMBURSEMENTS
CHAPTER
II.1
SPECIFIC TAXATION ON SALES OF ALCOHOLIC BEVERAGES
DIVISION
I
SPECIFIC TAX
DIVISION
II
EXEMPTIONS
DIVISION
III
ADMINISTRATION
DIVISION
IV
ADVANCE COLLECTION
DIVISION
V
MISCELLANEOUS PROVISIONS
CHAPTER
III
TAXATION OF INSURANCE PREMIUMS
DIVISION
I
SCOPE
DIVISION
II
TAX
DIVISION
III
SPECIAL PROVISIONS RESPECTING CERTAIN KINDS OF INSURANCE
§
1
Insurance of Persons
§
2
Damage Insurance
DIVISION
IV
EXEMPTIONS
DIVISION
V
REIMBURSEMENT OF TAX
DIVISION
VI
ADMINISTRATION
§
1
Registration certificate and collection and remittance of the tax
§
2
Certification
§
3
Computation and separate indication of the tax
DIVISION
VII
TRANSITIONAL PROVISIONS
CHAPTER
IV
GENERAL PROVISIONS
SCHEDULE
REPEAL SCHEDULE