I-1 - Retail Sales Tax Act

Section 14.1 Disposition versions

1993-06-15

14.1. Where the tax provided for in section 6 is not required to be collected by the vendor, the purchaser shall, at the time of the sale or the time determined by regulation, report that fact to the Minister, sending him the invoice, if required, with any information the Minister may require and at the same time remit to him the tax payable.

Every person who is required to pay the tax under section 7, 7.1, 8 or 10.1 is under the same requirement and this obtains at the time provided in those sections or section 7.0.2 or prescribed by regulation.

1985, c. 25, s. 7; 1986, c. 15, s. 19; 1993, c. 19, s. 10.

1986-05-27

14.1. Where the tax provided for in section 6 is not required to be collected by the vendor, the purchaser shall, at the time of the sale or the time determined by regulation, report that fact to the Minister, sending him the invoice, if required, with any information the Minister may require and at the same time remit to him the tax payable.

Every person who is required to pay the tax under section 7, 7.1, 8 or 10.1 is under the same requirement and this obtains at the time provided in those sections or by regulation.

1985, c. 25, s. 7; 1986, c. 15, s. 19.

1985-06-20

14.1. Where the tax provided for in section 6 is not required to be collected by the vendor, the purchaser shall, at the time of the sale or the time determined by regulation, report that fact to the Minister, sending him the invoice, if required, with any information the Minister may require and at the same time remit to him the tax payable.

Every person who is required to pay the tax under section 7, 8 or 10.1 is under the same requirement and this obtains at the time provided in those sections or by regulation.

1985, c. 25, s. 7.