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I-1 - Retail Sales Tax Act
Section 20.9.14
Disposition versions
20.9.14. Every collection officer holding a registration certificate who fails to collect the amount provided for in section 20.9.12 or fails to remit to the Minister such an amount he has collected and is required to remit or remits the amount to a person who does not hold a registration certificate shall become a debtor of Her Majesty in right of Québec for that amount.
Every collection officer who does not hold a registration certificate in force at the time he sells an alcoholic beverage in Québec shall become a debtor of Her Majesty in right of Québec for any amount provided for in section 20.9.12 which he collected or should have collected if he had held such a certificate.
In such circumstances, the amounts referred to in the first and second paragraphs are deemed to be duties within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).
