I-2 - Tobacco Tax Act

Section 11 Disposition versions

2002-12-11

11. Every retail vendor shall collect, as a mandatary of the Minister, the tax provided for in section 8 on every sale of tobacco made by the retail vendor.

The tax shall, for each type of product, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the retail vendor, except in the cases prescribed by regulation.

In addition, the tax shall be referred to by its name, an abbreviation of its name or a similar designation. No other form of reference to the tax may be used.

R. S. 1964, c. 72, s. 11; 1977, c. 5, s. 14; 1981, c. 24, s. 11; 1986, c. 17, s. 4; 1991, c. 16, s. 4; 1999, c. 83, s. 25; 2002, c. 46, s. 1.

1999-12-20

11. Every retail vendor shall collect, as a mandatary of the Minister, the tax provided for in section 8 on every sale of tobacco made by the retail vendor.

The tax shall, for each type of product, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the retail vendor, except in the cases prescribed by regulation.

R. S. 1964, c. 72, s. 11; 1977, c. 5, s. 14; 1981, c. 24, s. 11; 1986, c. 17, s. 4; 1991, c. 16, s. 4; 1999, c. 83, s. 25.

1992-03-01

11. Every retail vendor shall collect, as an agent of the Minister, the tax provided for in section 8 on every sale of tobacco that he makes.

The tax shall, for each type of product, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the retail vendor, except in the cases prescribed by regulation.

R. S. 1964, c. 72, s. 11; 1977, c. 5, s. 14; 1981, c. 24, s. 11; 1986, c. 17, s. 4; 1991, c. 16, s. 4.

1986-09-01

11. Every retail vendor shall collect, as an agent of the Minister, the tax provided for in section 8 on every sale of tobacco that he makes.

Every retail vendor shall, not later than the fifteenth day in each month, render an account to the Minister in prescribed form of that tax he has collected or should have collected during the preceding month and shall remit to him at the same time the amount of that tax.

Notwithstanding the foregoing, a retail vendor is not required to render an account to the Minister, unless he demands it, or to remit to him the tax collected in respect of the sale of tobacco which he acquired from a collection officer holding a registration certificate where the retail vendor has paid to that officer the amount provided for in section 17.2 in respect of that tobacco.

If the tax collected in respect of the tobacco referred to in the third paragraph is greater than the amount the retail vendor paid under section 17.2 to a collection officer holding a registration certificate, the Minister may require that the difference be remitted to him.

R. S. 1964, c. 72, s. 11; 1977, c. 5, s. 14; 1981, c. 24, s. 11; 1986, c. 17, s. 4.

1981-12-19

11. The tax payable by the purchaser at the time of his purchase shall be collected and accounted for by the vendor, and be remitted by him to the Minister, in such manner as the latter may prescribe.

The vendor shall act, in such a case, as the agent for the Minister and shall account for and remit to him the amounts so collected, within fifteen days immediately following the calendar month during which any sale has taken place.

R. S. 1964, c. 72, s. 11; 1977, c. 5, s. 14; 1981, c. 24, s. 11.

1977-12-31

11. The tax payable by the purchaser at the time of his purchase shall be collected and accounted for by the vendor, and be remitted by him to the Minister through the Ministère du revenu, in such manner as the Government may prescribe.

The vendor shall act, in such a case, as the agent for the Minister and shall account for and remit to him the amounts so collected, within fifteen days immediately following the calendar month during which any sale has taken place.

R. S. 1964, c. 72, s. 11; 1977, c. 5, s. 14.