Ministère de l'Emploi et de la Solidarité sociale
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T-1 - Fuel Tax Act

Section 13
Disposition versions

Full text
13. Every retail dealer shall, on or before the fifteenth day of each month, render an account to the Minister, using the form prescribed by him, of the tax he has collected or should have collected during the preceding month and shall at the same time remit the amount of that tax to the Minister.
He shall render an account even if no sale giving rise to such tax was made during the month.
Notwithstanding the foregoing, the retail dealer is not required to render an account to the Minister, unless the latter so requires, nor to remit the tax collected in respect of sold fuel he acquired from a holder of a collection officer’s permit where he has paid an amount to that officer under section 51.1 equal to the tax collected in respect of that fuel.
If the tax collected for the month in respect of the fuel is greater than the total of the amount the retail dealer paid for the month under section 51.1 to a person holding a collection officer’s permit and the amount the retail dealer is required to remit, if applicable, for the month under the seventh paragraph, the difference must be remitted to the Minister on the terms and conditions provided in the first paragraph.
Furthermore, if in respect of a quantity of fuel, the amount collected by the retail dealer under the first paragraph is greater than the amount paid by him pursuant to section 51.1 to a person holding a collection officer’s permit and the difference results from the use by the retail dealer, in accordance with section 2.1, of a mode of computation of the tax that is different from the mode used by the person holding a collection officer’s permit to compute the amount provided for in section 51.1, the retail dealer shall remit the difference to the Minister on the terms and conditions provided in the first paragraph.
Notwithstanding the fifth paragraph, a retail dealer who is not usually required to render an account to the Minister by reason of the third paragraph shall, not later than the last day of the month following each of the quarters ending on 31 March, 30 June, 30 September and 31 December in a year, render an account to the Minister, using the prescribed form, of the difference referred to in the fifth paragraph that he has collected during the quarter concerned and shall at the same time remit the difference to the Minister.
Despite the third and fifth paragraphs and subject to the eighth paragraph, a retail dealer who operates a fuel retail outlet on a reserve shall, on or before the 15th day of each month, render an account to the Minister, using the prescribed form containing prescribed information, of the tax the dealer collected or should have collected during the preceding month and, if the amount that, but for sections 9.1 and 12.1, is the tax provided for in section 2 that should have been paid or collected, as the case may be, in accordance with this Act in respect of the total of all fuel sales made in that establishment by the retail dealer in the preceding month, each of which is a sale made to a First Nations member, a band, a tribal council or a band-empowered entity in respect of which either no tax provided for in section 2 was payable, in accordance with section 9.1, or the dealer was exempt from collecting such a tax, in accordance with section 12.1, and in respect of which no such tax was in fact collected, is less than the amount equal to the tax, determined in relation to a quantity of fuel, that the holder of a collection officer’s permit is exempt from collecting, if applicable, from the retail dealer, in accordance with the sixth paragraph of section 51.1, for the preceding month, in relation to that establishment, the difference is to be remitted to the Minister at the same time.
Despite the seventh paragraph, a retail dealer who operates a fuel retail outlet on a reserve and who, throughout a particular period determined by the Minister, uses the computing solution is not required to render an account to the Minister of the tax the dealer collected or should have collected during the preceding particular period.
1972, c. 30, s. 13; 1986, c. 18, s. 1; 1991, c. 15, s. 5; 1991, c. 67, s. 610; 1995, c. 63, s. 518; 1995, c. 65, s. 131; 2005, c. 38, s. 398; 2011, c. 34, s. 162; 2024, c. 11, s. 192.
13. Every retail dealer shall, on or before the fifteenth day of each month, render an account to the Minister, using the form prescribed by him, of the tax he has collected or should have collected during the preceding month and shall at the same time remit the amount of that tax to the Minister.
He shall render an account even if no sale giving rise to such tax was made during the month.
Notwithstanding the foregoing, the retail dealer is not required to render an account to the Minister, unless the latter so requires, nor to remit the tax collected in respect of sold fuel he acquired from a holder of a collection officer’s permit where he has paid an amount to that officer under section 51.1 equal to the tax collected in respect of that fuel.
If the tax collected for the month in respect of the fuel is greater than the total of the amount the retail dealer paid for the month under section 51.1 to a person holding a collection officer’s permit and the amount the retail dealer is required to remit, if applicable, for the month under the seventh paragraph, the difference must be remitted to the Minister on the terms and conditions provided in the first paragraph.
Furthermore, if in respect of a quantity of fuel, the amount collected by the retail dealer under the first paragraph is greater than the amount paid by him pursuant to section 51.1 to a person holding a collection officer’s permit and the difference results from the use by the retail dealer, in accordance with section 2.1, of a mode of computation of the tax that is different from the mode used by the person holding a collection officer’s permit to compute the amount provided for in section 51.1, the retail dealer shall remit the difference to the Minister on the terms and conditions provided in the first paragraph.
Notwithstanding the fifth paragraph, a retail dealer who is not usually required to render an account to the Minister by reason of the third paragraph shall, not later than the last day of the month following each of the quarters ending on 31 March, 30 June, 30 September and 31 December in a year, render an account to the Minister, using the prescribed form, of the difference referred to in the fifth paragraph that he has collected during the quarter concerned and shall at the same time remit the difference to the Minister.
Despite the third and fifth paragraphs, a retail dealer who operates a fuel retail outlet on a reserve shall, on or before the 15th day of each month, render an account to the Minister, using the prescribed form containing prescribed information, of the tax the dealer collected or should have collected in the preceding month and, if the amount that, but for sections 9.1 and 12.1, is the tax provided for in section 2 that should have been paid or collected, as the case may be, in accordance with this Act in respect of the total of all fuel sales made in that establishment by the retail dealer in the preceding month, each of which is a sale made to an Indian, a band, a tribal council or a band-empowered entity in respect of which either no tax provided for in section 2 was payable, in accordance with section 9.1, or the dealer was exempt from collecting such a tax, in accordance with section 12.1, and in respect of which no such tax was in fact collected, is less than the amount equal to the tax, determined in relation to a quantity of fuel, that the holder of a collection officer’s permit is exempt from collecting, if applicable, from the retail dealer, in accordance with the sixth paragraph of section 51.1, for the preceding month, in relation to that establishment, the difference is to be remitted to the Minister at the same time.
1972, c. 30, s. 13; 1986, c. 18, s. 1; 1991, c. 15, s. 5; 1991, c. 67, s. 610; 1995, c. 63, s. 518; 1995, c. 65, s. 131; 2005, c. 38, s. 398; 2011, c. 34, s. 162.
13. Every retail dealer shall, on or before the fifteenth day of each month, render an account to the Minister, using the form prescribed by him, of the tax he has collected or should have collected during the preceding month and shall at the same time remit the amount of that tax to the Minister.
He shall render an account even if no sale giving rise to such tax was made during the month.
Notwithstanding the foregoing, the retail dealer is not required to render an account to the Minister, unless the latter so requires, nor to remit the tax collected in respect of sold fuel he acquired from a holder of a collection officer’s permit where he has paid an amount to that officer under section 51.1 equal to the tax collected in respect of that fuel.
If the tax collected in respect of the fuel is greater than the amount he paid under section 51.1 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister on the terms and conditions provided in the first paragraph.
Furthermore, if in respect of a quantity of fuel, the amount collected by the retail dealer under the first paragraph is greater than the amount paid by him pursuant to section 51.1 to a person holding a collection officer’s permit and the difference results from the use by the retail dealer, in accordance with section 2.1, of a mode of computation of the tax that is different from the mode used by the person holding a collection officer’s permit to compute the amount provided for in section 51.1, the retail dealer shall remit the difference to the Minister on the terms and conditions provided in the first paragraph.
Notwithstanding the fifth paragraph, a retail dealer who is not usually required to render an account to the Minister by reason of the third paragraph shall, not later than the last day of the month following each of the quarters ending on 31 March, 30 June, 30 September and 31 December in a year, render an account to the Minister, using the prescribed form, of the difference referred to in the fifth paragraph that he has collected during the quarter concerned and shall at the same time remit the difference to the Minister.
1972, c. 30, s. 13; 1986, c. 18, s. 1; 1991, c. 15, s. 5; 1991, c. 67, s. 610; 1995, c. 63, s. 518; 1995, c. 65, s. 131; 2005, c. 38, s. 398.
13. Every retail dealer shall, not later than the last day of each month, render an account to the Minister, using the form prescribed by him, of the tax he has collected or should have collected during the preceding month and shall at the same time remit the amount of that tax to the Minister.
He shall render an account even if no sale giving rise to such tax was made during the month.
Notwithstanding the foregoing, the retail dealer is not required to render an account to the Minister, unless the latter so requires, nor to remit the tax collected in respect of sold fuel he acquired from a holder of a collection officer’s permit where he has paid an amount to that officer under section 51.1 equal to the tax collected in respect of that fuel.
If the tax collected in respect of the fuel is greater than the amount he paid under section 51.1 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister on the terms and conditions provided in the first paragraph.
Furthermore, if in respect of a quantity of fuel, the amount collected by the retail dealer under the first paragraph is greater than the amount paid by him pursuant to section 51.1 to a person holding a collection officer’s permit and the difference results from the use by the retail dealer, in accordance with section 2.1, of a mode of computation of the tax that is different from the mode used by the person holding a collection officer’s permit to compute the amount provided for in section 51.1, the retail dealer shall remit the difference to the Minister on the terms and conditions provided in the first paragraph.
Notwithstanding the fifth paragraph, a retail dealer who is not usually required to render an account to the Minister by reason of the third paragraph shall, not later than the last day of the month following each of the quarters ending on 31 March, 30 June, 30 September and 31 December in a year, render an account to the Minister, using the prescribed form, of the difference referred to in the fifth paragraph that he has collected during the quarter concerned and shall at the same time remit the difference to the Minister.
1972, c. 30, s. 13; 1986, c. 18, s. 1; 1991, c. 15, s. 5; 1991, c. 67, s. 610; 1995, c. 63, s. 518; 1995, c. 65, s. 131.
13. Every retail dealer shall, not later than the last day of each month, render an account to the Minister, using the form prescribed by him, of the tax he has collected or should have collected during the preceding month and shall at the same time remit the amount of that tax to the Minister.
He shall render an account even if no sale giving rise to such tax was made during the month.
Notwithstanding the foregoing, the retail dealer is not required to render an account to the Minister, unless the latter so requires, nor to remit the tax collected in respect of sold fuel he acquired from a holder of a collection officer’s permit where he has paid to that officer the amount provided for in section 51.1 in respect of that fuel.
If the tax collected in respect of the fuel is greater than the amount he paid under section 51.1 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister on the terms and conditions provided in the first paragraph.
Furthermore, if in respect of a quantity of fuel, the amount collected by the retail dealer under the first paragraph is greater than the amount paid by him under the first paragraph of section 51.1 to a person holding a collection officer’s permit and the difference results from the use by the retail dealer, in accordance with section 2.1, of a mode of computation of the tax that is different from the mode used by the person holding a collection officer’s permit to compute the amount provided for in section 51.1, the retail dealer shall remit the difference to the Minister on the terms and conditions provided in the first paragraph.
Notwithstanding the fifth paragraph, a retail dealer who is not usually required to render an account to the Minister by reason of the third paragraph shall, not later than the last day of the month following each of the quarters ending on 31 March, 30 June, 30 September and 31 December in a year, render an account to the Minister, using the prescribed form, of the difference referred to in the fifth paragraph that he has collected during the quarter concerned and shall at the same time remit the difference to the Minister.
1972, c. 30, s. 13; 1986, c. 18, s. 1; 1991, c. 15, s. 5; 1991, c. 67, s. 610; 1995, c. 63, s. 518.
13. Every retail dealer shall, not later than the last day of each month, render an account to the Minister, using the form prescribed by him, of the tax he has collected or should have collected during the preceding month and shall at the same time remit the amount of that tax to the Minister.
He shall render an account even if no sale giving rise to such tax was made during the month.
Notwithstanding the foregoing, the retail dealer is not required to render an account to the Minister, unless the latter so requires, nor to remit the tax collected in respect of sold fuel he acquired from a holder of a collection officer’s permit where he has paid to that officer the amount provided for in section 51.1 in respect of that fuel.
If the tax collected in respect of the fuel is greater than the amount he paid under section 51.1 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister on the terms and conditions provided in the first paragraph.
1972, c. 30, s. 13; 1986, c. 18, s. 1; 1991, c. 15, s. 5; 1991, c. 67, s. 610.
13. Every retail dealer shall, not later than the fifteenth day in each month, render an account to the Minister, using the form prescribed by him, of the tax he has collected or should have collected during the preceding month and shall remit to him at the same time the amount of that tax.
He shall render an account even if no sale giving rise to such tax was made during the month.
Notwithstanding the foregoing, the retail dealer is not required to render an account to the Minister, unless the latter so requires, nor to remit the tax collected in respect of sold fuel he acquired from a holder of a collection officer’s permit where he has paid to that officer the amount provided for in section 51.1 in respect of that fuel.
If the tax collected in respect of the fuel is greater than the amount he paid under section 51.1 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister on the terms and conditions provided in the first paragraph.
1972, c. 30, s. 13; 1986, c. 18, s. 1; 1991, c. 15, s. 5.
13. Every retail dealer shall, not later than the fifteenth day in each month, render an account to the Minister, using the form prescribed by him, of the tax he has collected or should have collected during the preceding month and shall remit to him at the same time the amount of that tax.
He shall render an account even if no sale giving rise to such tax was made during the month.
Notwithstanding the foregoing, the retail dealer is not required to render an account to the Minister, unless the latter so requires, nor to remit the tax collected in respect of sold fuel he acquired from a collection officer holding a registration certificate where he has paid to that officer the amount provided for in section 51.1 in respect of that fuel.
If the tax collected in respect of the fuel is greater than the amount he paid under section 51.1 to a collection officer holding a registration certificate, the Minister may require that the difference be remitted to him.
1972, c. 30, s. 13; 1986, c. 18, s. 1.
13. Every retail dealer shall, not later than the fifteenth day in each month, render an account to the Minister, using the form prescribed by him, of the tax he has collected or should have collected during the preceding month and shall remit to him at the same time the amount of that tax.
He shall render an account even if no sale giving rise to such tax was made during the month.
1972, c. 30, s. 13.
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