F-2.1, r. 14 - Regulation governing the municipal tax for 9-1-1

Full text
12. Subject to section 13, the provider must keep an account of the tax collected and, for each reporting period under the Act respecting the Québec sales tax (chapter T-0.1), where the provider is required to file a return under Division IV of Chapter VIII of Title I of that Act, render an account to the Minister of Revenue of the tax the provider has collected or should have collected during the particular reporting period on the form prescribed by the Minister of Revenue, file the account with the Minister and, at the same time, remit the tax to the Minister, less $0.04 kept by the provider for administrative costs.
The provider must render an account to the Minister of Revenue even if no sum for a telephone service was received or if no telephone service was provided during the particular reporting period.
O.C. 773-2009, s. 12.