Ministère de l'Emploi et de la Solidarité sociale
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I-2 - Tobacco Tax Act

Section 17.5
Disposition versions

Full text
17.5. Every collection officer shall, on or before the 15th day of each month, report to the Minister, using the prescribed form,
(a)  on the total quantity of packages of tobacco purchased, sold and handled during the preceding month, by type of product and according to the identification of each package; and
(b)  in respect of each customer and by sale price, on the total quantity of cigars sold or delivered during the preceding month for the purpose of resale and, if applicable, on the amount equal to the tax collected or to be collected.
The report shall be made and sent to the Minister even if no package was bought, sold or handled during the month or no cigar was sold or delivered during the month.
He shall also, at the time prescribed in the first paragraph, furnish the Minister with a statement in respect of each customer, in accordance with the prescribed requirement, showing the sales and deliveries of packages of tobacco made during the preceding month by type of product and according to the identification of each package and indicating, by type of product, the amount equal to the tax collected or to be collected. However, that requirement does not apply in respect of the sales or deliveries of cigars.
In addition, every manufacturer shall, on or before the 15th day of each month, report to the Minister, using the prescribed form, on the total quantity of packages of tobacco manufactured and produced during the preceding month and on the destination of packages shipped, by type of product and according to the identification of each package, and provide any other prescribed information.
The report shall be made and sent to the Minister even if no package was manufactured or produced during the month.
1991, c. 16, s. 21; 1991, c. 67, s. 550; 1995, c. 63, s. 10; 2005, c. 38, s. 42; 2009, c. 15, s. 24; 2011, c. 6, s. 106.
17.5. Every collection officer shall, on or before the fifteenth day of each month, report to the Minister, using the form prescribed by the Minister,
(a)  on the total quantity of packages of tobacco purchased, sold and handled during the preceding month, by type of product and according to the identification of each package; and
(b)  in respect of each customer and by sale price, on the total quantity of cigars sold or delivered during the preceding month for the purpose of resale and, if applicable, on the amount equal to the tax collected or to be collected.
The report shall be made and sent to the Minister even if no package was bought, sold or handled during the month or no cigar was sold or delivered during the month.
He shall also, at the time prescribed in the first paragraph, furnish the Minister with a statement in respect of each customer, in accordance with the requirements prescribed by regulation, showing the sales and deliveries of packages of tobacco made during the preceding month by type of product and according to the identification of each package and indicating, by type of product, the amount equal to the tax collected or to be collected. However, that requirement does not apply in respect of the sales or deliveries of cigars.
In addition, every manufacturer shall, on or before the fifteenth day of each month, report to the Minister, using the form prescribed by him, on the total quantity of packages of tobacco manufactured and produced during the preceding month and on the destination of packages shipped, by type of product and according to the identification of each package, and provide any other prescribed information.
The report shall be made and sent to the Minister even if no package was manufactured or produced during the month.
1991, c. 16, s. 21; 1991, c. 67, s. 550; 1995, c. 63, s. 10; 2005, c. 38, s. 42; 2009, c. 15, s. 24.
17.5. Every collection officer shall, on or before the fifteenth day of each month, report to the Minister, using the form prescribed by him, on the total quantity of packages of tobacco purchased, sold and handled during the preceding month, by type of product and according to the identification of each package.
The report shall be made and sent to the Minister even if no package was bought, sold or handled during the month.
He shall also, at the time prescribed in the first paragraph, furnish the Minister with a statement in respect of each customer, in accordance with the requirements prescribed by regulation, showing the sales and deliveries of packages of tobacco made during the preceding month by type of product and according to the identification of each package and indicating, by type of product, the amount equal to the tax collected or to be collected.
In addition, every manufacturer shall, on or before the fifteenth day of each month, report to the Minister, using the form prescribed by him, on the total quantity of packages of tobacco manufactured and produced during the preceding month and on the destination of packages shipped, by type of product and according to the identification of each package, and provide any other prescribed information.
The report shall be made and sent to the Minister even if no package was manufactured or produced during the month.
1991, c. 16, s. 21; 1991, c. 67, s. 550; 1995, c. 63, s. 10; 2005, c. 38, s. 42.
17.5. Every collection officer shall, not later than the last day of each month, report to the Minister, using the form prescribed by him, on the total quantity of packages of tobacco purchased, sold and handled during the preceding month, by type of product and according to the identification of each package.
The report shall be made and sent to the Minister even if no package was bought, sold or handled during the month.
He shall also, at the time prescribed in the first paragraph, furnish the Minister with a statement in respect of each customer, in accordance with the requirements prescribed by regulation, showing the sales and deliveries of packages of tobacco made during the preceding month by type of product and according to the identification of each package and indicating, by type of product, the amount equal to the tax collected or to be collected.
In addition, every manufacturer shall, not later than the last day of each month, report to the Minister, using the form prescribed by him, on the total quantity of packages of tobacco manufactured and produced during the preceding month and on the destination of packages shipped, by type of product and according to the identification of each package, and provide any other prescribed information.
The report shall be made and sent to the Minister even if no package was manufactured or produced during the month.
1991, c. 16, s. 21; 1991, c. 67, s. 550; 1995, c. 63, s. 10.
17.5. Every collection officer shall, not later than the last day of each month, report to the Minister, using the form prescribed by him, on the total quantity of packages of tobacco purchased, sold and handled during the preceding month, by type of product and according to the identification of each package.
The report shall be made and sent to the Minister even if no package was bought, sold or handled during the month.
He shall also, at the time prescribed in the first paragraph, furnish the Minister with a statement in respect of each customer, in accordance with the requirements prescribed by regulation, showing the sales and deliveries of packages of tobacco made during the preceding month by type of product and according to the identification of each package and indicating, by type of product, the amount equal to the tax collected or to be collected.
1991, c. 16, s. 21; 1991, c. 67, s. 550.
17.5. Every collection officer shall, not later than the fifteenth day in each month, report to the Minister, on the form prescribed by him, the total quantity of packages of tobacco purchased, sold and handled during the preceding month, by type of product and according to the identification of each package.
The report shall be made and sent to the Minister even if no package was bought, sold or handled during the month.
He shall also, at the time prescribed in the first paragraph, furnish the Minister with a statement in respect of each customer, in accordance with the requirements prescribed by regulation, showing the sales and deliveries of packages of tobacco made during the preceding month by type of product and according to the identification of each package and indicating, by type of product, the amount equal to the tax collected or to be collected.
1991, c. 16, s. 21.
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