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I-2 - Tobacco Tax Act

Section 17.4
Disposition versions

Full text
17.4. Every holder of a collection officer’s permit who fails to collect the amount provided for in section 17.2 or fails to remit to the Minister such an amount he has collected and is required to remit or who pays it to a person who does not hold a collection officer’s permit shall become a debtor of the State for that amount.
Every collection officer who is not the holder of a collection officer’s permit at the time he sells, delivers or causes to be delivered tobacco in Québec shall become a debtor of the State for any amount provided for in section 17.2 which he collected or should have collected if he had held a collection officer’s permit.
Every collection officer who sells, delivers or causes to be delivered in Québec tobacco in a package that is not identified in accordance with section 13.1 and that is intended for retail sale in Québec shall become a debtor of the State for an amount equal to the tax computed under section 8 in respect of that tobacco.
The amounts provided for in this section are deemed to be duties within the meaning of the Tax Administration Act (chapter A-6.002).
1986, c. 17, s. 7; 1991, c. 16, s. 20; 1998, c. 16, s. 3; 2000, c. 39, s. 1; 2010, c. 31, s. 175.
17.4. Every holder of a collection officer’s permit who fails to collect the amount provided for in section 17.2 or fails to remit to the Minister such an amount he has collected and is required to remit or who pays it to a person who does not hold a collection officer’s permit shall become a debtor of the State for that amount.
Every collection officer who is not the holder of a collection officer’s permit at the time he sells, delivers or causes to be delivered tobacco in Québec shall become a debtor of the State for any amount provided for in section 17.2 which he collected or should have collected if he had held a collection officer’s permit.
Every collection officer who sells, delivers or causes to be delivered in Québec tobacco in a package that is not identified in accordance with section 13.1 and that is intended for retail sale in Québec shall become a debtor of the State for an amount equal to the tax computed under section 8 in respect of that tobacco.
The amounts provided for in this section are deemed to be duties within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).
1986, c. 17, s. 7; 1991, c. 16, s. 20; 1998, c. 16, s. 3; 2000, c. 39, s. 1.
17.4. Every holder of a collection officer’s permit who fails to collect the amount provided for in section 17.2 or fails to remit to the Minister such an amount he has collected and is required to remit or who pays it to a person who does not hold a collection officer’s permit shall become a debtor of the State for that amount.
Every collection officer who is not the holder of a collection officer’s permit at the time he sells, delivers or causes to be delivered tobacco in Québec shall become a debtor of the State for any amount provided for in section 17.2 which he collected or should have collected if he had held a collection officer’s permit.
Every collection officer who sells, delivers or causes to be delivered in Québec tobacco in a package that is not identified in accordance with section 13.1 and that is intended for retail sale in Québec shall become a debtor of the State for an amount equal to the tax computed under section 8 in respect of that tobacco.
The amounts provided for in the first and second paragraphs are then deemed to be duties within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).
1986, c. 17, s. 7; 1991, c. 16, s. 20; 1998, c. 16, s. 3.
17.4. Every holder of a collection officer’s permit who fails to collect the amount provided for in section 17.2 or fails to remit to the Minister such an amount he has collected and is required to remit or who pays it to a person who does not hold a collection officer’s permit shall become a debtor of Her Majesty in right of Québec for that amount.
Every collection officer who is not the holder of a collection officer’s permit at the time he sells, delivers or causes to be delivered tobacco in Québec shall become a debtor of Her Majesty in right of Québec for any amount provided for in section 17.2 which he collected or should have collected if he had held a collection officer’s permit.
Every collection officer who sells, delivers or causes to be delivered in Québec tobacco in a package that is not identified in accordance with section 13.1 and that is intended for retail sale in Québec shall become a debtor of Her Majesty in right of Québec for an amount equal to the tax computed under section 8 in respect of that tobacco.
The amounts provided for in the first and second paragraphs are then deemed to be duties within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).
1986, c. 17, s. 7; 1991, c. 16, s. 20.
17.4. Every collection officer holding a registration certificate who fails to collect the amount provided for in section 17.2 or fails to remit to the Minister such an amount he has collected and is required to remit or remits the amount to a person who does not hold a registration certificate shall become a debtor of Her Majesty in right of Québec for that amount.
Every collection officer who does not hold a registration certificate in force at the time he sells, delivers or causes to be delivered tobacco in Québec shall become a debtor of Her Majesty in right of Québec for any amount provided for in section 17.2 which he collected or should have collected if he had held a registration certificate.
Every collection officer who sells, delivers or causes to be delivered in Québec tobacco that is not identified in accordance with section 13.1 and is intended for sale for consumption in Québec shall become a debtor of Her Majesty in right of Québec for an amount equal to the tax computed under section 8 in respect of that tobacco.
The amounts provided for in this section are deemed to be duties within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).
1986, c. 17, s. 7.
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