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I-2 - Tobacco Tax Act

Section 17.3
Disposition versions

Full text
17.3. The holder of a collection officer’s permit shall, on or before the 15th day of each month, report to the Minister, using the prescribed form, on the amounts he has collected or should have collected under section 17.2 during the preceding month and shall remit the amounts to the Minister at the same time.
The report shall be made and sent to the Minister even if no sale of tobacco was made during the month.
Every collection officer who has made an agreement under section 17 shall fulfill the requirement provided in the first paragraph according to the modalities and within the time provided in the agreement.
Notwithstanding the foregoing, the holder of a collection officer’s permit is not required to remit the amount collected in respect of tobacco sold which he acquired from a person holding a collection officer’s permit where he paid to that person the amount provided for in section 17.2 in respect of that tobacco.
If the amount collected in respect of the tobacco referred to in the fourth paragraph is greater than the amount he paid under section 17.2 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister according to the terms and conditions set out in the first paragraph.
1986, c. 17, s. 7; 1991, c. 16, s. 19; 1991, c. 67, s. 549; 2005, c. 38, s. 41; 2011, c. 6, s. 105.
17.3. The holder of a collection officer’s permit shall, on or before the fifteenth day of each month, report to the Minister, using the form prescribed by him, on the amounts he has collected or should have collected under section 17.2 during the preceding month and shall remit the amounts to the Minister at the same time.
The report shall be made and sent to the Minister even if no sale of tobacco was made during the month.
Every collection officer who has made an agreement under section 17 shall fulfill the requirement provided in the first paragraph according to the modalities and within the time provided in the agreement.
Notwithstanding the foregoing, the holder of a collection officer’s permit is not required to remit the amount collected in respect of tobacco sold which he acquired from a person holding a collection officer’s permit where he paid to that person the amount provided for in section 17.2 in respect of that tobacco.
If the amount collected in respect of the tobacco referred to in the fourth paragraph is greater than the amount he paid under section 17.2 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister according to the terms and conditions set out in the first paragraph.
1986, c. 17, s. 7; 1991, c. 16, s. 19; 1991, c. 67, s. 549; 2005, c. 38, s. 41.
17.3. The holder of a collection officer’s permit shall, not later than the last day of each month, report to the Minister, using the form prescribed by him, on the amounts he has collected or should have collected under section 17.2 during the preceding month and shall remit the amounts to the Minister at the same time.
The report shall be made and sent to the Minister even if no sale of tobacco was made during the month.
Every collection officer who has made an agreement under section 17 shall fulfill the requirement provided in the first paragraph according to the modalities and within the time provided in the agreement.
Notwithstanding the foregoing, the holder of a collection officer’s permit is not required to remit the amount collected in respect of tobacco sold which he acquired from a person holding a collection officer’s permit where he paid to that person the amount provided for in section 17.2 in respect of that tobacco.
If the amount collected in respect of the tobacco referred to in the fourth paragraph is greater than the amount he paid under section 17.2 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister according to the terms and conditions set out in the first paragraph.
1986, c. 17, s. 7; 1991, c. 16, s. 19; 1991, c. 67, s. 549.
17.3. The holder of a collection officer’s permit shall, not later than the fifteenth day in each month, report to the Minister, using the form prescribed by him, on the amounts he has collected or should have collected under section 17.2 during the preceding month and shall remit the amounts to him at the same time.
The report shall be made and sent to the Minister even if no sale of tobacco was made during the month.
Every collection officer who has made an agreement under section 17 shall fulfill the requirement provided in the first paragraph according to the modalities and within the time provided in the agreement.
Notwithstanding the foregoing, the holder of a collection officer’s permit is not required to remit the amount collected in respect of tobacco sold which he acquired from a person holding a collection officer’s permit where he paid to that person the amount provided for in section 17.2 in respect of that tobacco.
If the amount collected in respect of the tobacco referred to in the fourth paragraph is greater than the amount he paid under section 17.2 to a person holding a collection officer’s permit, the difference shall be remitted to the Minister according to the terms and conditions set out in the first paragraph.
1986, c. 17, s. 7; 1991, c. 16, s. 19.
17.3. Every collection officer holding a registration certificate shall, not later than the fifteenth day in each month, report to the Minister, using the form prescribed by him, on the amounts he has collected or should have collected under section 17.2 during the preceding month and shall remit the amounts to him at the same time.
The report shall be made and sent to the Minister even if no sale of tobacco was made during the month.
Every collection officer who has made an agreement with the Minister under section 17 shall fulfill the requirement provided in the first paragraph according to the modalities and within the time provided in the agreement.
Notwithstanding the foregoing, a collection officer holding a registration certificate is not required to remit the amount collected in respect of tobacco he acquired from another collection officer holding a registration certificate where he has paid to that other officer the amount provided for in section 17.2 in respect of that tobacco.
If the amount collected in respect of the tobacco referred to in the fourth paragraph is greater than the amount he paid under section 17.2 to the other collection officer holding a registration certificate, the Minister may require that the difference be remitted to him.
1986, c. 17, s. 7.
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