T-2 - Broadcast Advertising Tax Act

Section 4 Disposition versions

1991-01-01

4. The tax must be paid by the purchaser to the vendor of the airtime, who must collect it, as agent for the Minister, within 30 days following the broadcast of the advertisement.

The vendor of the airtime shall indicate to the purchaser, in the manner prescribed by regulation or on the invoice, receipt, writing or other document recording the sale, that the price of airtime includes the tax or so indicate to him the amount of the tax separately from the price of airtime, in which case he may indicate a total amount consisting of both that tax and the tax provided for in Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15). Where the vendor indicates the rate of the tax to the purchaser, he shall do so separately from the rate of any other tax.

1977, c. 29, s. 4; 1990, c. 60, s. 52.

1977-12-31

4. The tax must be paid by the purchaser to the vendor of the airtime, who must collect it, as agent for the Minister, within 30 days following the broadcast of the advertisement.

The amount of the tax must be shown separately in any writing recording the sale.

1977, c. 29, s. 4.