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I-2 - Tobacco Tax Act

Section 17.2
Disposition versions

Full text
17.2. The holder of a collection officer’s permit shall collect, as a mandatary of the Minister, an amount equal to the tax provided for in section 8 from every person to whom he sells, delivers or causes to be delivered tobacco in a package identified in accordance with section 13.1 or any other package of tobacco intended for retail sale in Québec.
The requirement set out in the first paragraph does not apply in respect of
(a)  tobacco sold or delivered by a collection officer if the collection officer is exempted from that requirement under an agreement entered into under section 17;
(b)  tobacco in a package identified in accordance with section 13.1 if the delivery of the tobacco is made outside Québec for consumption outside Québec and is authorized under section 13.2; and
(c)  cigars sold or delivered to a holder of a collection officer’s permit.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected at the time of the sale and on the total quantity that is the object of the contract.
The amount referred to in the first paragraph shall, for each type of product, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the collection officer.
In addition, the holder of a collection officer’s permit who sells, delivers or causes to be delivered cigars to a retail vendor who does not hold a collection officer’s permit shall, for each sale or delivery, give the retail vendor an invoice or any other document containing the information determined by regulation, that the retail vendor must keep with the retail vendor’s other documents.
1986, c. 17, s. 7; 1988, c. 18, s. 1; 1991, c. 16, s. 18; 1993, c. 79, s. 26; 1997, c. 14, s. 9; 2009, c. 15, s. 23.
17.2. The holder of a collection officer’s permit shall collect, as a mandatary of the Minister, an amount equal to the tax provided for in section 8 from every person to whom he sells, delivers or causes to be delivered tobacco in a package identified in accordance with section 13.1 or any other package of tobacco intended for retail sale in Québec.
That requirement does not apply in respect of tobacco sold or delivered by a collection officer if he is exempted therefrom pursuant to an agreement under section 17. The same applies in respect of tobacco in a package identified in accordance with section 13.1 where the delivery of the tobacco is made outside Québec for consumption outside Québec and is authorized under section 13.2.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected at the time of the sale and on the total quantity that is the object of the contract.
The amount referred to in the first paragraph shall, for each type of product, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the collection officer.
1986, c. 17, s. 7; 1988, c. 18, s. 1; 1991, c. 16, s. 18; 1993, c. 79, s. 26; 1997, c. 14, s. 9.
17.2. The holder of a collection officer’s permit shall collect, as a mandatary of the Minister, an amount equal to the tax provided for in section 8 from every person to whom he sells, delivers or causes to be delivered tobacco in a package identified in accordance with section 13.1 or any other package of tobacco intended for retail sale in Québec, unless the delivery of the tobacco is made outside Québec for consumption outside Québec and is authorized by regulation.
The requirement provided for in the first paragraph does not apply in respect of tobacco sold or delivered by a collection officer if he is exempted therefrom pursuant to an agreement made under section 17.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected at the time of the sale and on the total quantity that is the object of the contract.
The amount referred to in the first paragraph shall, for each type of product, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the collection officer.
1986, c. 17, s. 7; 1988, c. 18, s. 1; 1991, c. 16, s. 18; 1993, c. 79, s. 26.
17.2. The holder of a collection officer’s permit shall collect, as a mandatary of the Minister, an amount equal to the tax provided for in section 8 from every person to whom he sells, delivers or causes to be delivered tobacco in a package identified in accordance with section 13.1, unless the delivery of the tobacco is made outside Québec for consumption outside Québec and is authorized by regulation.
The requirement provided for in the first paragraph does not apply in respect of tobacco sold or delivered by a collection officer if he is exempted therefrom pursuant to an agreement made under section 17.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected at the time of the sale and on the total quantity that is the object of the contract.
The amount referred to in the first paragraph shall, for each type of product, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the collection officer.
1986, c. 17, s. 7; 1988, c. 18, s. 1; 1991, c. 16, s. 18.
17.2. Every collection officer holding a registration certificate shall collect, as an agent for the Minister, an amount equal to the tax provided for in section 8 from every person to whom he sells, delivers or causes to be delivered tobacco identified in accordance with section 13.1, unless the tobacco is prescribed by regulation and is delivered outside Québec for consumption outside Québec.
The requirement provided for in the first paragraph does not apply in respect of tobacco sold or delivered by a collection officer if he is exempted therefrom pursuant to the agreement he has made with the Minister under section 17.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected at the time of the sale and on the total quantity that is the object of the contract.
1986, c. 17, s. 7; 1988, c. 18, s. 1.
17.2. Every collection officer holding a registration certificate shall collect, as an agent for the Minister, an amount equal to the tax provided for in section 8 from every person to whom he sells, delivers or causes to be delivered tobacco identified in accordance with section 13.1, unless the tobacco is prescribed by regulation or is delivered outside Québec for consumption outside Québec.
The requirement provided for in the first paragraph does not apply in respect of tobacco sold or delivered by a collection officer if he is exempted therefrom pursuant to the agreement he has made with the Minister under section 17.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected at the time of the sale and on the total quantity that is the object of the contract.
1986, c. 17, s. 7.
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