I-1 - Retail Sales Tax Act

Full text
20.30. Every person who holds or who is required to hold a registration certificate shall act as agent for the Minister, keep account of amounts collected, report them and remit them to him on or before the fifteenth day of each month for the preceding calendar month or at the time prescribed by regulation, even if no payment of any insurance premium subject to the tax has been received during the month.
1986, c. 15, s. 23.