T-4 - Telecommunications Tax Act

Section 5 Disposition versions

1994-06-17

5. The tax shall be payable at the same time as the price of the telecommunication or the rent.

The operator of the telecommunication service shall, as agent of the Minister of Revenue, collect it at the same time as the price or rent.

The operator shall indicate to the user, in the manner prescribed by regulation or on the invoice, receipt, writing or other document recording the price of the telecommunication or the rent, that the price or rent includes the tax or so indicate to him the tax separately from the price or rent, 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 operator indicates the rate of the tax to the user, he shall do so separately from the rate of any other tax.

Any fraction of a cent of such tax, if equal to or greater than one-half of a cent, shall be counted as one cent.

Nevertheless, where a telecommunication is sent through an instrument whereby the price is collected immediately in cash or counters and the tax is a fraction of $0.05 or is the total of a multiple of $0.05 and a fraction of $0.05, the fraction

(1)  if less than $0.025, may be disregarded; and

(2)  if equal to or greater than $0.025, shall be counted as $0.05.

1965 (1st sess.), c. 28, s. 3; 1971, c. 30, s. 3; 1990, c. 60, s. 56; 1994, c. 22, s. 646.

1991-01-01

5. The tax shall be payable at the same time as the price of the telecommunication or the rent.

The operator of the telecommunication service shall, as agent of the Minister of Revenue, collect it at the same time as the price or rent.

The operator shall indicate to the user, in the manner prescribed by regulation or on the invoice, receipt, writing or other document recording the price of the telecommunication or the rent, that the price or rent includes the tax or so indicate to him the tax separately from the price or rent, 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 operator indicates the rate of the tax to the user, he shall do so separately from the rate of any other tax.

Any fraction of a cent of such tax, if equal to or greater than one-half of a cent, shall be counted as one cent.

Nevertheless where a telecommunication is sent through an instrument whereby the price is collected immediately in cash or counters, every fraction of $0.05 exceeding $0.02 shall be counted as $0.05 and every smaller fraction shall be disregarded.

1965 (1st sess.), c. 28, s. 3; 1971, c. 30, s. 3; 1990, c. 60, s. 56.

1977-12-31

5. The tax shall be payable at the same time as the price of the telecommunication or the rent.

The operator of the telecommunication service shall, as agent of the Minister of Revenue, collect it at the same time as the price or rent.

The operator shall indicate the amount of the tax separately on each invoice and in his books of account.

Every fraction of $0.01 of such tax shall be counted as a whole.

Nevertheless where a telecommunication is sent through an instrument whereby the price is collected immediately in cash or counters, every fraction of $0.05 exceeding $0.02 shall be counted as $0.05 and every smaller fraction shall be disregarded.

1965 (1st sess.), c. 28, s. 3; 1971, c. 30, s. 3.