T-0.1 - Act respecting the Québec sales tax

Section 498 Disposition versions

2005-03-17

498. Every collection officer holding a registration certificate shall keep an account of the amounts the collection officer has collected and shall, for each reporting period, where the collection officer is required to file a return under Division IV of Chapter VIII of Title I, or within the time period provided for in section 468, if the collection officer so elects under section 499.4, render an account to the Minister, in prescribed form containing the prescribed information, of the amounts the collection officer has collected or should have collected under section 497 during the particular reporting period, file the account with and as prescribed by the Minister and, at the same time, remit the amounts to the Minister.

The collection officer shall render an account even if no sale of alcoholic beverages was made during the particular reporting period.

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 remitted to that other officer the amount provided for in section 497 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 497 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.

1991, c. 67, s. 498; 1999, c. 83, s. 320; 2005, c. 1, s. 367.

1999-12-20

498. Every collection officer holding a registration certificate shall keep an account of the amounts the collection officer has collected and shall, for each reporting period, where the collection officer is required to file a return under Division IV of Chapter VIII of Title I, render an account to the Minister, in prescribed form containing the prescribed information, of the amounts the collection officer has collected or should have collected under section 497 during the particular reporting period, file the account with and as prescribed by the Minister and, at the same time, remit the amounts to the Minister.

The collection officer shall render an account even if no sale of alcoholic beverages was made during the particular reporting period.

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 remitted to that other officer the amount provided for in section 497 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 497 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.

1991, c. 67, s. 498; 1999, c. 83, s. 320.

1992-07-01

498. Every collection officer holding a registration certificate shall keep an account of the amounts he has collected and shall, on or before the last day of each calendar month, render an account to the Minister, in prescribed form containing prescribed information, of the amounts he has collected or should have collected under section 497 during the preceding calendar month, file the account with and as prescribed by the Minister and, at the same time, remit the amounts to him.

He shall render an account even if no sale of alcoholic beverages was made during the calendar 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 remitted to that other officer the amount provided for in section 497 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 497 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.

1991, c. 67, s. 498.