I-2, r. 1 - Regulation respecting the application of the Tobacco Tax Act

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11. Where security is required by the Minister to assure the payment of a month’s remittance under the agreement, the holder of a collection officer’s permit who has made an agreement under section 17 of the Act shall be granted an amount corresponding to the premium paid by that person to obtain the security, up to $4 per $1,000 guaranteed by security.
The amount allowed for the premium paid may, upon submission of the receipted bill, be withheld and deducted when the monthly report is submitted. The amount of the security must be indicated on the bill.
O.C. 1929-86, s. 11; O.C. 179-92, s. 4; O.C. 1466-98, s. 3.