51.2. 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 51.1 during the preceding month and shall at the same time remit those amounts to the Minister.
The report shall be made and sent to the Minister even if no sale of fuel was made during the month.
Every collection officer who has made an agreement with the Minister under section 51 shall fulfill the requirement provided in the first paragraph according to the modalities and within the time provided in the agreement. However, the collection officer is not required to remit to the Minister the amount the collection officer is required to collect from a person under section 51.1 in respect of fuel that the collection officer has sold, delivered or caused to be delivered to that person in Québec, where, under the second paragraph of section 10.6, the collection officer has applied against that amount the amount of a reimbursement transferred by that person to the collection officer in accordance with the first paragraph of that section.
Notwithstanding the foregoing, the holder of a collection officer’s permit is not required to remit the amount collected in respect of sold fuel he has acquired from another person holding a collection officer’s permit where he has paid an amount to that other person pursuant to section 51.1 equal to the amount collected in respect of that fuel.
If the amount collected in respect of the fuel referred to in the fourth paragraph is greater than the amount he paid under section 51.1 to the other person holding a collection officer’s permit, the difference shall be remitted to the Minister on the terms and conditions provided in the first paragraph.
Furthermore, if in respect of a quantity of fuel, the amount collected by the holder of a collection officer’s permit under section 51.1 is greater than the amount he paid under that section to another person holding a collection officer’s permit (in this paragraph referred to as the “dealer”) and the difference results from the use by the holder of a collection officer’s permit, in accordance with section 2.1, of a mode of computation of the amount provided for in section 51.1 that is different from the mode used by the dealer to compute that amount, the holder of a collection officer’s permit shall remit the difference to the Minister on the terms and conditions provided in the first paragraph.
1986, c. 18, s. 11; 1991, c. 15, s. 27; 1991, c. 67, s. 614; 1995, c. 63, s. 528; 1995, c. 65, s. 138; 1999, c. 83, s. 326; 2005, c. 38, s. 403.