4 (1) The Minister may designate in writing any person to collect the tax imposed by this Act, and the person so designated shall be the agent of the Minister and shall collect and remit the tax to the Minister at the time or times and in the manner provided under this Act.  R.S.O. 1990, c. T.10, s. 4 (1); 1994, c. 18, s. 8 (4). Conditions of designation (1.1) The Minister may impose such conditions and restrictions with respect to a designation under subsection (1) as the Minister considers appropriate.  1998, c. 5, s. 49. Termination (1.2) In addition to any other grounds upon which the Minister may terminate a person’s designation under subsection (1), he or she may terminate the designation if the person has not sold or delivered tobacco products for a period of six consecutive months.  1998, c. 5, s. 49. Wholesalers of cigars (1.3) The Minister may designate in writing a wholesaler who sells or delivers cigars to retail dealers to collect the tax imposed on the cigars under subsection 2 (1.5) and a person so designated shall be the agent of the Minister and shall collect and remit the tax to the Minister at the time or times and in the manner provided under this Act.  2000, c. 42, s. 100 (1). Conditions (1.4) The Minister may impose any conditions and restrictions with respect to a designation under subsection (1.3) that the Minister considers appropriate.  2000, c. 42, s. 100 (1). Collection of tax by collector (2) Every collector shall collect the tax collectable and payable under this Act from every person to whom the collector sells or delivers tobacco products in Ontario, and shall remit the tax, as well as the tax, if any, on all tobacco products in respect of which the collector is a consumer, to the Minister at the times and in the manner required by this Act and the regulations.  R.S.O. 1990, c. T.10, s. 4 (2); 1994, c. 18, s. 8 (4); 2011, c. 15, s. 6 (1). Sale to another collector (3) Subsection (2) does not apply, (a)  to require a collector designated under subsection (1) to collect tax under this Act on the sale or delivery of tobacco products by the collector to another collector designated under subsection (1) who is not a consumer in respect of the tobacco; or (b)  to require a collector designated under subsection (1) or (1.3) to collect tax under this Act on the sale or delivery of cigars by the collector to another collector designated under subsection (1) or (1.3) who is not a consumer in respect of the cigars or to a registered importer who is not a consumer in respect of the cigars.  2000, c. 42, s. 100 (2); 2001, c. 8, s. 244; 2011, c. 15, s. 6 (2). Collection of tax by retail dealer (4) Every retail dealer who is not a collector or a registered importer shall collect the tax on a tobacco product sold or delivered by the retail dealer to a consumer and pay the tax over to the collector, registered importer or registered wholesaler from whom the retail dealer purchased the tobacco.  R.S.O. 1990, c. T.10, s. 4 (4); 2011, c. 15, s. 6 (3, 4). Collection of tax by wholesaler (5) Every wholesaler who is not a collector or registered importer shall collect, as agent for the Minister, the tax imposed by this Act from the retail dealer to whom the wholesaler sells or delivers tobacco products and shall pay the tax over to the collector or registered importer from whom the wholesaler purchased the tobacco.  R.S.O. 1990, c. T.10, s. 4 (5); 2011, c. 15, s. 6 (5). Collection of tax by registered importer (6) Every registered importer shall collect, as agent for the Minister, the tax collectable or payable under this Act from every person to whom the importer sells or delivers tobacco products in Ontario.  2000, c. 42, s. 100 (3); 2011, c. 15, s. 6 (6). Duty to remit (6.1) Every registered importer shall remit to the Minister the tax collected by the importer in accordance with subsection (6) as well as the tax, if any, on a tobacco product in respect of which the importer is a consumer and shall do so at the times and in the manner required by this Act and the regulations.  2000, c. 42, s. 100 (3); 2011, c. 15, s. 6 (7). Agreements (7) For the purpose of ensuring and facilitating the collection of tax under this Act, the Minister may enter into such arrangements and agreements as the Minister considers appropriate.  R.S.O. 1990, c. T.10, s. 4 (7). Offence (8) Every collector, importer, wholesaler or retail dealer who refuses or neglects to collect tax in accordance with this Act is guilty of an offence and on conviction is liable to a fine of not less than the amount of tax that such person refused or neglected to collect, plus a fine of not less than $1,000 and not more than $10,000.  R.S.O. 1990, c. T.10, s. 4 (8); 2004, c. 7, s. 22. Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (4) - 23/06/2004; 1998, c. 5, s. 49 - 26/06/1998 2000, c. 42, s. 100 (1, 2) - 01/08/2001; 2000, c. 42, s. 100 (3)
- 21/12/2000 2001, c. 8, s. 244 - 01/08/2001 2004, c. 7, s. 22 - 17/06/2004 2011, c. 15, s. 6 (1-7) - 01/06/2011