10.2.1R1. For the purposes of section 10.2.1 of the Act, the application in respect of a particular month must be filed by the retail dealer at the same time as the dealer’s account is rendered to the Minister in accordance with the seventh paragraph of section 13 of the Act for the period covered by the application.
No reimbursement is allowed in respect of a sale made during a particular month unless the conditions set out in section 17.3R1 have been complied with in respect of the sale.