I-2, r. 1 - Regulation respecting the application of the Tobacco Tax Act

Section 11.4 Disposition versions

2012-09-01

11.4. For the purposes of subparagraph d of the second paragraph of section 17.12 of the Act:

(a)  the permit of the collection officer who files an application for a refund under this section shall be in force at the time of the sale of tobacco;

(b)  dependent on whether the person to whom tobacco is sold is a collection officer or a retail vendor, that collection officer’s permit, issued in accordance with subparagraph a of section 6 of the Act or the retail vendor’s registration certificate, issued in accordance with section 3 of the Act, shall be in force at the time of the sale of tobacco;

(c)  the collection officer who files an application for a refund shall provide, at the request of and within the time fixed by the Minister, for each person in respect of whom a bad debt is written off, the following informations:

i.  the date of fiscal year end for the collection officer who files the application and the date on which the person’s bad debt was written off;

ii.  the person’s name and address;

iii.  detailed information for each sale of tobacco, that is, the date of the sale, the number of the invoice and the number of cigarettes and of cigars sold at a retail price $0.15 or less per cigar, of grams of loose tobacco, of grams of leaf tobacco, of cigars sold at a retail price of $0.15 or more per cigar and of grams of any tobacco other than cigarettes, loose tobacco, leaf tobacco or cigars sold at the time of each sale;

iv.  the amount equal to the tax provided for in section 17.2 of the Act applicable in respect of each sale of tobacco;

v.  the amount of each invoice, including the tax payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and, where applicable, the tax payable under Title I of the Act respecting the Québec sales tax (chapter T-0.1) and excluding the amount provided for in subparagraph iv;

vi.  the amount of each invoice, including the amount provided for in subparagraph iv and excluding the tax payable under Part IX of the Excise Tax Act and the tax payable, where applicable, under Title I of the Act respecting the Québec sales tax.

O.C. 1470-2002, s. 2; O.C. 1155-2004, s. 3.