F-2.1, r. 14 - Regulation governing the municipal tax for 9-1-1

Section 13 Disposition versions

2012-09-01

13. A provider who is not required to be registered, and is not registered, under Title I of the Act respecting the Québec sales tax (chapter T-0.1) must keep an account of the tax collected and, not later than 31 March of each year or, if the provider elected, under section 14, a period other than the year, within the time period determined according to the provider’s election, render an account to the Minister of Revenue of the tax the provider has collected or should have collected during the previous year or the particular period, as the case may be, on the form prescribed by the Minister of Revenue, file the account with the Minister and, at the same time, remit the tax to the Minister, less $0.04 kept by the provider for administrative costs.

The provider must render an account to the Minister of Revenue even if no sum for a telephone service was received or if no telephone service was provided during the previous year or the particular period, as the case may be.

O.C. 773-2009, s. 13.