By Jonathan Éthier ( April 17, 2020, 11:06 AM EDT) -- The Tax Administration Act subjects anyone who carries on a business or is bound under a fiscal law to deduct, withhold or collect an amount (e.g. the Quebec Sales Tax or QST) to an obligation to keep registers. The notion of a “register” is very broad: any document, whatever the medium used (e.g. paper, electronic format), that is used to collate information in particular for accounting, financial, fiscal or legal purposes, must be kept....