14. Each wholesale dealer or retail dealer shall, on or before the fifteenth day of each month, report to the Minister, by filling out the form prescribed by him, on the nature and quantity of fuel sold, delivered or handled during the preceding month, indicating whether the quantity of fuel was measured at ambient temperature or was corrected to the reference temperature of 15 degrees Celsius, and furnish any other prescribed information.
The report shall be made and sent to the Minister even if no fuel was sold, delivered or handled during the month.
In addition, a retail dealer referred to in the sixth paragraph of section 13 shall, at the Minister’s request within the time and in the manner provided in that paragraph, report the information referred to in the first paragraph to the Minister in respect of each quarter for which he must render an account and make a remittance to the Minister in accordance with the sixth paragraph of section 13.
1972, c. 30, s. 14; 1991, c. 15, s. 6; 1991, c. 67, s. 611; 1995, c. 63, s. 519; 2005, c. 38, s. 399.