T-3 - Meals and Hotels Tax Act

Section 3 Disposition versions

1981-12-19

3. (1)  The person who keeps an establishment must prepare and keep a bill or account of the price of the meals and beverages supplied on which the amount of the tax must be inscribed separately. That duty shall be paid, by the person who owes or is paying such bill or account, to the person keeping the establishment, who acts, in such case, as an agent of the Minister of Revenue and must collect and remit such duty monthly to the Minister of Revenue.

(2)  The Minister of Revenue may allocate to the person keeping the establishment, for the collection of the duty and its remittance to the Minister, any indemnity determined by regulation of the Government.

(3)  Any person who keeps an establishment, or to whom a registration certificate has been issued under section 5, shall furnish the Minister of Revenue, within the first fifteen days of each month, with a report in the form prescribed by him of the amount of tax collected by such person during the preceding month, even if nothing has been collected. He must also, within such delay of fifteen days, remit the tax collected during such month.

R. S. 1964, c. 73, s. 3; 1965 (1st sess.), c. 30, s. 2; 1971, c. 28, s. 2; 1975, c. 27, s. 2; 1978, c. 33, s. 3; 1981, c. 24, s. 22.

1978-12-22

3. (1)  The person who keeps an establishment must prepare and keep a bill or account of the price of the meals and beverages supplied on which the amount of the tax must be inscribed separately. That duty shall be paid, by the person who owes or is paying such bill or account, to the person keeping the establishment, who acts, in such case, as an agent of the Minister of Revenue and must collect and remit such duty monthly to the Minister of Revenue.

(2)  The Minister may allocate to the person keeping the establishment, for the collection of the duty and its remittance to the Province, such indemnity as the Government may determine.

(3)  Any person who keeps an establishment, or to whom a registration certificate has been issued under section 5, shall furnish the Minister of Revenue, within the first fifteen days of each month, with a report in the form prescribed by him of the amount of tax collected by such person during the preceding month, even if nothing has been collected. He must also, within such delay of fifteen days, remit the tax collected during such month.

R. S. 1964, c. 73, s. 3; 1965 (1st sess.), c. 30, s. 2; 1971, c. 28, s. 2; 1975, c. 27, s. 2; 1978, c. 33, s. 3.

The replacement of subsection 1 of section 3 of this act by section 3 of chapter 33 of the statutes of 1978 has effect from 19 April 1978. (1978, c. 33, s. 5).

1977-12-31

3. (1)  The person who keeps an establishment must prepare and keep a bill or account of the price of the meals, beverages or lodging supplied on which the amount of the tax must be inscribed separately. Such duty shall be paid, by the person who owes or is paying such bill or account, to the person keeping the establishment, who acts, in such case, as an agent of the Minister of Revenue and must collect and remit such duty monthly to the Minister of Revenue.

(2)  The Minister may allocate to the person keeping the establishment, for the collection of the duty and its remittance to the Province, such indemnity as the Gouvernement may determine.

(3)  Any person who keeps an establishment, or to whom a registration certificate has been issued under section 5, shall furnish the Minister of Revenue, within the first fifteen days of each month, with a report in the form prescribed by him of the amount of tax collected by such person during the preceding month, even if nothing has been collected. He must also, within such delay of fifteen days, remit the tax collected during such month.

R. S. 1964, c. 73, s. 3; 1965 (1st sess.), c. 30, s. 2; 1971, c. 28, s. 2; 1975, c. 27, s. 2.