I-1 - Retail Sales Tax Act

Section 20.9.13 Disposition versions

1991-01-01

20.9.13. Every collection officer holding a registration certificate shall, on or before the fifteenth day of each month, render an account to the Minister, using the form prescribed by him, of the amounts he has collected or should have collected under section 20.9.12 during the preceding month and remit the amounts to him at the same time.

He shall render an account to the Minister even if no sale of alcoholic beverages was made during the month.

Notwithstanding the foregoing, a collection officer holding a registration certificate is not required to render an account to the Minister, unless the latter demands it, or to remit to him the amount collected in respect of the sale of any alcoholic beverage he acquired from another collection officer holding a registration certificate, where he has paid to that other officer the amount provided for in section 20.9.12 in respect of the alcoholic beverage.

However, if the amount collected in respect of the alcoholic beverage is greater than the amount he paid under section 20.9.12 to a collection officer holding a registration certificate, the difference between the two amounts shall be remitted to the Minister according to the terms and conditions provided in the first paragraph.

1990, c. 60, s. 25.