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L-3 - Licenses Act

Section 46.3
Disposition versions

Full text
46.3. (Repealed).
1990, c. 60, s. 35; 1991, c. 67, s. 553.
46.3. Every person or association who or which, during a race card, receives amounts that are placed as bets under a pari mutuel system shall, at that time, collect the tax provided for in section 46 in such manner as the Minister of Revenue specifies.
The person or association then acts as a mandatary of the Minister of Revenue. He or it shall remit daily to the Minister the tax collected and, at the same time, submit a report to him in such manner as the latter specifies.
As a mandatary, the person or association is subject to the same obligations and sanctions as an agent under the Retail Sales Tax Act (chapter I-1).
1990, c. 60, s. 35.
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