I-1 - Retail Sales Tax Act

Section 20.9.9 Disposition versions

1991-01-01

20.9.9. Every vendor shall, on or before the fifteenth day of each month, render an account to the Minister, using the form prescribed by him, of the specific tax he has collected or should have collected during the preceding month and, at the same time, remit to him the amount of that tax.

He shall render an account even if no sale giving rise to such a tax was made during the month.

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

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

1990, c. 60, s. 25.