I-1 - Retail Sales Tax Act

Section 13 Disposition versions

1991-01-01

13. The tax provided for in section 6, whether the price be stipulated payable in cash, on terms, in instalments or otherwise, shall be collected by the holder of a registration certificate or by the person required to hold such a certificate on the whole amount of the contract price at the time of the sale or, in the case of a lease, at the time determined by regulation.

The person required to collect the tax shall indicate to the purchaser, in the manner prescribed by regulation or on any invoice, receipt, writing or other document recording the sale, that the sale price includes the tax or so indicate to him the amount of the tax separately from the sale price, in which case he may indicate a total amount consisting of both that tax and the tax provided for in Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15). Where the person indicates the rate of the tax to the purchaser, he shall do so separately from the rate of any other tax.

Notwithstanding the first paragraph, the tax shall not be collected where the purchaser meets the conditions prescribed by a regulation authorizing him to remit the tax himself and he invokes it.

R. S. 1964, c. 71, s. 11; 1968, c. 31, s. 5; 1971, c. 26, s. 6; 1981, c. 24, s. 4; 1985, c. 25, s. 7; 1990, c. 60, s. 13.

1985-06-20

13. The tax provided for in section 6, whether the price be stipulated payable in cash, on terms, in instalments or otherwise, shall be collected by the holder of a registration certificate or by the person required to hold such a certificate on the whole amount of the contract price at the time of the sale or, in the case of a lease, at the time determined by regulation.

The tax shall be shown separately from the sale price on any writing recording the sale, on any invoice and in the books of account of the person required to collect the tax.

Notwithstanding the first paragraph, the tax shall not be collected where the purchaser meets the conditions prescribed by a regulation authorizing him to remit the tax himself and he invokes it.

R. S. 1964, c. 71, s. 11; 1968, c. 31, s. 5; 1971, c. 26, s. 6; 1981, c. 24, s. 4; 1985, c. 25, s. 7.

1981-12-19

13. The tax imposed by section 6, whether the price be stipulated payable in cash, on terms, in instalments or otherwise, shall be collected by the vendor or retailer at the time of the sale or, in the case of a lease, at the time determined by regulation, on the whole amount of the contract price and be remitted by him to the Minister, in such manner as may be determined by regulation.

The tax shall in all cases be shown separately from the sale price on any writing recording the sale, on any invoice and in the vendor’s books of account.

R. S. 1964, c. 71, s. 11; 1968, c. 31, s. 5; 1971, c. 26, s. 6; 1981, c. 24, s. 4.

1977-12-31

13. The tax imposed by section 6, whether the price be stipulated payable in cash, on terms, on instalments or otherwise, shall be collected by the vendor or retailer at the time of the sale or, in the case of a lease, at the time prescribed by the regulations, on the whole amount of the contract price and be remitted by him to the Minister, in such manner as the Government may prescribe.

The tax shall in all cases be shown separately from the sale price on any writing recording the sale, on any invoice and in the vendor’s books of account.

R. S. 1964, c. 71, s. 11; 1968, c. 31, s. 5; 1971, c. 26, s. 6.