17. The Minister of Revenue must, not later than the 10th working day of each month, remit to the body designated under section 244.73 of the Act respecting municipal taxation (chapter F-2.1) the proceeds of the tax for the preceding month, less the sum established in accordance with the Schedule that the Minister keeps for administrative costs.
The proceeds of the tax for a month are made up of the tax of which every provider has rendered an account to the Minister during the month, less the sum kept by the Minister for administrative costs and, where a provider has not rendered an account, any tax amount in respect of which the Minister sent a notice of assessment during the month. The amount of every tax reimbursement made by the Minister to a provider during the month is subtracted from the proceeds of the tax.