L-3 - Licenses Act

Section 79.15 Disposition versions

1999-12-20

79.15. A supplier who disposes of an alcoholic beverage shall, at that time, collect the duties provided for in paragraphs b and d of section 79.11 unless it is a beverage contemplated in section 79.11.1.

The supplier then acts as a mandatary of the Minister of Revenue. For each reporting period, where the supplier is required to file a return under Division IV of Chapter VIII of Title I of the Act respecting the Québec sales tax (chapter T-0.1), the supplier shall remit to the Minister the duties that the supplier collected or should have collected during the particular reporting period and, at the same time, render an account to the Minister in prescribed form containing the prescribed information and file the account with and as prescribed by the Minister, even if no sale giving rise to those duties was made during that reporting period.

1982, c. 4, s. 6; 1988, c. 4, s. 152; 1990, c. 60, s. 43; 1991, c. 67, s. 556; 1999, c. 83, s. 277.

1992-07-01

79.15. A supplier who disposes of an alcoholic beverage shall, at that time, collect the duties provided for in paragraphs b and d of section 79.11 unless it is a beverage contemplated in section 79.11.1.

The supplier then acts as a mandatary of the Minister of Revenue. Not later than the last day of each month, he shall remit to the Minister the duties collected during the preceding month and, at the same time, render an account to him in prescribed form containing prescribed information and file the account with and as prescribed by the Minister, even if no duty has been collected.

As a mandatary, the supplier is subject to the same obligations and penalties as a mandatary under the Retail Sales Tax Act (chapter I-1).

1982, c. 4, s. 6; 1988, c. 4, s. 152; 1990, c. 60, s. 43; 1991, c. 67, s. 556.

1991-01-01

79.15. A supplier who disposes of an alcoholic beverage shall, at that time, collect the duties provided for in paragraphs b and d of section 79.11 unless it is a beverage contemplated in section 79.11.1.

The supplier then acts as the mandatary of the Minister of Revenue. Not later than the fifteenth day of each month, he shall hand over to the Minister the duties collected during the preceding month and, at the same time, submit a report to him in such manner as the latter specifies, even if no duty has been collected.

As a mandatary, the supplier is subject to the same obligations and penalties as a mandatary under the Retail Sales Tax Act (chapter I-1).

1982, c. 4, s. 6; 1988, c. 4, s. 152; 1990, c. 60, s. 43.

1988-03-31

79.15. A supplier who sells an alcoholic beverage shall at the same time collect the duties provided for in subparagraphs b and d of the first paragraph of section 79.11 unless it is a beverage contemplated in section 79.11.1.

The supplier then acts as the mandatary of the Minister of Revenue. Not later than the fifteenth day of each month, he shall hand over to the Minister the duties collected during the preceding month and, at the same time, submit a report to him in such manner as the latter specifies, even if no duty has been collected.

As a mandatary, the supplier is subject to the same obligations and penalties as a mandatary under the Retail Sales Tax Act (chapter I-1).

1982, c. 4, s. 6; 1988, c. 4, s. 152.

1982-03-18

79.15. A supplier shall collect the duties provided for in paragraph b of section 79.11 each time he sells beer, wine or spirits intended for resale by a retailer.

The supplier then acts as the mandatary of the Minister of Revenue. Not later than the fifteenth day of each month, he shall hand over to the Minister the duties collected during the preceding month and, at the same time, submit a report to him in such manner as the latter specifies, even if no duty has been collected.

As a mandatary, the supplier is subject to the same obligations and penalties as a mandatary under the Retail Sales Tax Act (chapter I-1).

1982, c. 4, s. 6.