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T-0.1 - Act respecting the Québec sales tax
Section 541.57
Disposition versions
541.57. Every retailer shall keep an account of the specific duty the retailer has collected and shall, for each reporting period, where the retailer is required to file the return provided for in Division IV of Chapter VIII of Title I, render an account to the Minister of the specific duty the retailer has collected or should have collected during the particular reporting period, as prescribed by the Minister in prescribed form and containing prescribed information and, at the same time, remit to the Minister the amount of that duty.
The retailer shall render an account even if no sale or leasing giving rise to such a duty was engaged in during the particular reporting period.
541.57. Every retailer shall keep an account of the specific duty the retailer has collected and shall, for each reporting period, where the retailer is required to file the return provided for in Division IV of Chapter VIII of Title I, render an account to the Minister of the specific duty the retailer has collected or should have collected during the particular reporting period, as prescribed by the Minister in prescribed form and containing prescribed information and, at the same time, remit to the Minister the amount of that duty.
The retailer shall render an account even if no sale or leasing giving rise to such a duty was engaged in during the particular reporting period.
Not in force
The retailer is not required to render an account to the Minister, unless the Minister so requires, or to remit to the Minister the specific duty collected in respect of a new tire where the retailer has paid the amount provided for in section 541.60 in respect of the tire to a collection officer holding a registration certificate.Not in force
However, if the specific duty collected in respect of the tire exceeds the amount that the retailer has paid under section 541.60 to a collection officer holding a registration certificate, the difference between the duty and the amount shall be paid to the Minister in the manner set out in the first paragraph.