I-2 - Tobacco Tax Act

Section 11.1 Disposition versions

2011-06-06

11.1. Every retail vendor shall, on or before the fifteenth day of each month, render an account to the Minister, on the prescribed form, of the tax he has collected or should have collected during the preceding month and shall at the same time remit the amount of that tax to the Minister.

He shall render an account even if no sale subject to the tax was made during the month.

Notwithstanding the foregoing, a retail vendor is not required to render an account to the Minister unless the Minister demands it or to remit to him the tax collected in respect of the sale of tobacco which he acquired from a person holding a collection officer’s permit where the retail vendor has paid to that person the amount provided for in section 17.2 in respect of that tobacco.

However, if the tax collected in respect of the tobacco referred to in the third paragraph is greater than the amount the retail vendor paid under section 17.2 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister in accordance with the terms and conditions provided in the first paragraph.

1991, c. 16, s. 5; 1991, c. 67, s. 548; 2005, c. 38, s. 38; 2011, c. 6, s. 103.

2005-12-13

11.1. Every retail vendor shall, on or before the fifteenth day of each month, render an account to the Minister, on the form prescribed by him, of the tax he has collected or should have collected during the preceding month and shall at the same time remit the amount of that tax to the Minister.

He shall render an account even if no sale subject to the tax was made during the month.

Notwithstanding the foregoing, a retail vendor is not required to render an account to the Minister unless the Minister demands it or to remit to him the tax collected in respect of the sale of tobacco which he acquired from a person holding a collection officer’s permit where the retail vendor has paid to that person the amount provided for in section 17.2 in respect of that tobacco.

However, if the tax collected in respect of the tobacco referred to in the third paragraph is greater than the amount the retail vendor paid under section 17.2 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister in accordance with the terms and conditions provided in the first paragraph.

1991, c. 16, s. 5; 1991, c. 67, s. 548; 2005, c. 38, s. 38.

1992-07-01

11.1. Every retail vendor shall, not later than the last day of each month, render an account to the Minister, on the form prescribed by him, of the tax he has collected or should have collected during the preceding month and shall at the same time remit the amount of that tax to the Minister.

He shall render an account even if no sale subject to the tax was made during the month.

Notwithstanding the foregoing, a retail vendor is not required to render an account to the Minister unless the Minister demands it or to remit to him the tax collected in respect of the sale of tobacco which he acquired from a person holding a collection officer’s permit where the retail vendor has paid to that person the amount provided for in section 17.2 in respect of that tobacco.

However, if the tax collected in respect of the tobacco referred to in the third paragraph is greater than the amount the retail vendor paid under section 17.2 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister in accordance with the terms and conditions provided in the first paragraph.

1991, c. 16, s. 5; 1991, c. 67, s. 548.

1992-03-01

11.1. Every retail vendor shall, not later than the fifteenth day in each month, render an account to the Minister, on the form prescribed by him, of the tax he has collected or should have collected during the preceding month and shall at the same time remit the amount of that tax to him.

He shall render an account even if no sale subject to the tax was made during the month.

Notwithstanding the foregoing, a retail vendor is not required to render an account to the Minister unless the Minister demands it or to remit to him the tax collected in respect of the sale of tobacco which he acquired from a person holding a collection officer’s permit where the retail vendor has paid to that person the amount provided for in section 17.2 in respect of that tobacco.

However, if the tax collected in respect of the tobacco referred to in the third paragraph is greater than the amount the retail vendor paid under section 17.2 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister in accordance with the terms and conditions provided in the first paragraph.

1991, c. 16, s. 5.