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I-1 - Retail Sales Tax Act

Section 21
Disposition versions

Full text
21. (1)  The holder of a registration certificate or the person required to hold such a certificate shall keep account of the tax collected or, in the case of a collection officer, of the amount equal to the specific tax collected, and report and remit it to the Minister, in such form and manner as the Minister prescribes.
(2)  The report shall be verified by the affidavit or the solemn affirmation of the holder of the registration certificate or the person required to hold such a certificate.
(3)  The Minister may require any holder of a registration certificate or any person required to hold such a certificate to keep in the form he prescribes a record of all purchases and sales of movable property by him, and to forward to him copies of such records or extracts therefrom, at such time and in such manner as he deems fit. He may also compel any finance company to keep its contracts for such time as he prescribes and to send him copies thereof.
(4)  The Minister may, by demand sent by registered or certified mail or served personally, require of any person, within such reasonable delay as he fixes, any information or the production of such books, letters, accounts, invoices, financial statements or other documents as he deems necessary for the application of this Act.
(5)  The Minister may require any holder of a registration certificate or any person required to hold such a certificate to forward to him, on the form prescribed by the Minister and within the period fixed by him, the inventory of all or certain movable property intended for sale that is in his possession on such date as the Minister may determine.
R. S. 1964, c. 71, s. 16; 1965 (1st sess.), c. 27, s. 2; 1966-67, c. 34, s. 4; 1971, c. 26, s. 7; 1975, c. 83, s. 84; 1985, c. 25, s. 11; 1990, c. 60, s. 26.
21. (1)  The holder of a registration certificate or the person required to hold such a certificate shall keep account of the tax collected and report and remit it to the Minister, in the form and manner established by the Minister.
(2)  The report shall be verified by the affidavit or the solemn affirmation of the holder of the registration certificate or the person required to hold such a certificate.
(3)  The Minister may require any holder of a registration certificate or any person required to hold such a certificate to keep in the form he prescribes a record of all purchases and sales of movable property by him, and to forward to him copies of such records or extracts therefrom, at such time and in such manner as he deems fit. He may also compel any finance company to keep its contracts for such time as he prescribes and to send him copies thereof.
(4)  The Minister may, by demand sent by registered or certified mail or served personally, require of any person, within such reasonable delay as he fixes, any information or the production of such books, letters, accounts, invoices, financial statements or other documents as he deems necessary for the application of this act.
R. S. 1964, c. 71, s. 16; 1965 (1st sess.), c. 27, s. 2; 1966-67, c. 34, s. 4; 1971, c. 26, s. 7; 1975, c. 83, s. 84; 1985, c. 25, s. 11.
21. (1)  The vendor or retailer, as agent for the Minister, shall keep and render accounts of the taxes collected, in the form and manner established by the Minister.
(2)  The account rendered shall be verified by the affidavit or the statutory declaration of the vendor or retailer.
(3)  The Minister may require contractors, manufacturers, importers, wholesalers, retailers or vendors to keep in a prescribed form record of all purchases and sales of moveable property by them, and to forward to him copies of such records or extracts therefrom, at such time and in such manner as he deems fit. He may also compel any finance company to keep its contracts for such time as he prescribes and to send him copies thereof.
(4)  The Minister may, by demand sent by registered or certified mail or served personally, require of any person, within such reasonable delay as he fixes, any information or the production of such books, letters, accounts, invoices, financial statements or other documents as he deems necessary for the application of this act.
R. S. 1964, c. 71, s. 16; 1965 (1st sess.), c. 27, s. 2; 1966-67, c. 34, s. 4; 1971, c. 26, s. 7; 1975, c. 83, s. 84.
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