I-1 - Retail Sales Tax Act

Section 20.9.8 Disposition versions

1991-01-01

20.9.8. Every vendor shall, as agent of the Minister, collect the specific tax provided for in section 20.9.3 at the time of sale by him of any alcoholic beverage.

Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the tax referred to in the first paragraph shall be collected by the vendor at the time of the sale and calculated on the total number of milliliters of alcoholic beverage forming the object of the contract.

Every vendor who is required to collect the specific tax referred to in the first paragraph shall indicate to the purchaser, in the manner prescribed by regulation or on any invoice, receipt, writing or other document recording the sale, the amount of the tax separately from the sale price or so indicate to him that the price includes the tax.

1990, c. 60, s. 25.