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T-0.1 - Act respecting the Québec sales tax
Section 541.61
Disposition versions
541.61. (Repealed).
Not in force
541.61. Every collection officer holding a registration certificate shall keep an account of the amounts the collection officer has collected and shall, for each reporting period, where the collection officer is required to file the return provided for in Division IV of Chapter VIII of Title I, render an account to the Minister of the amounts the collection officer has collected or should have collected under section 541.60 during the particular reporting period, as prescribed by the Minister in prescribed form and containing prescribed information and, at the same time, remit to the Minister those amounts.
The collection officer shall render an account even if there has been no sale or leasing of new tires or road vehicles equipped with new tires during the particular reporting period.
The collection officer is not, however, required to render an account to the Minister, unless the Minister so requires, or to remit to the Minister the amount collected in respect of a new tire for which the collection officer has paid the amount provided for in section 541.60 to a collection officer holding a registration certificate.
However, if the amount collected in respect of the new tire exceeds the amount that the collection officer has paid under section 541.60 to a collection officer holding a registration certificate, the difference between the two amounts shall be paid to the Minister in the manner set out in the first paragraph.
