30 (1) Every collector that sells or delivers liquor to a purchaser in Ontario shall, as agent of the Minister, collect at the time of the sale or delivery all taxes imposed under this Act on the purchaser in respect of the purchase of the liquor. 2019, c. 15, Sched. 2, s. 18 (2). Same (2) Every collector shall, on the sale or delivery of liquor to another collector, collect from that collector at the time of the sale or delivery, as agent of the Minster, an amount on account of all taxes imposed under this Act on a purchaser in respect of the purchase of the liquor. 2019, c. 15, Sched. 2, s. 18 (2). Remittance by collector (3) Every collector that purchases or receives delivery of liquor from another collector shall pay to that collector an amount on account of all taxes imposed under this Act on a purchaser in respect of the purchase of the liquor. 2019, c. 15, Sched. 2, s. 18 (2). Remittance by manufacturer, etc. (4) Every beer manufacturer, winery or spirits manufacturer that collects taxes or amounts on account of taxes as required under this section shall remit all amounts collected to the Minister in accordance with the regulations. 2019, c. 15, Sched. 2, s. 18 (2). Remittance by manufacturer on delivery of beer to retail store (5) If a beer manufacturer delivers beer to its own retail store, the beer manufacturer shall remit an amount on account of tax to the Minister in accordance with the regulations as though the amount had been collected from another collector under subsection (2), and the beer manufacturer is deemed to have collected the amount on account of tax on the day of the delivery. 2019, c. 15, Sched. 2, s. 18 (2). Remittance through affiliate (6) Despite subsection (4), a winery that is a corporation may remit the taxes or amounts on account of taxes to a corporation that is an affiliate of the winery, and the affiliate shall, (a)  collect the taxes or amounts on account of taxes as agent for the Minister; and (b)  remit the taxes or amounts on account of taxes to the Minister in accordance with the regulations. 2019, c. 15, Sched. 2, s. 18 (2). Remittance by licensee of brew pub (7) Every licensee of a brew pub shall remit to the Minister in accordance with the regulations all taxes collected under subsection (1) in respect of the purchase of draft beer brewed at the brew pub and all amounts collected as required under subsection (2) from an operator of a place that is a secondary location related to the brew pub in respect of draft beer made at the brew pub. 2019, c. 15, Sched. 2, s. 18 (2). Collection and remittance after change in beer tax rate (8) The following rule applies if a collector receives delivery of beer before an adjustment date or is otherwise liable to pay tax at the rate in effect immediately before an adjustment date and then sells or delivers the beer to a purchaser or another collector on or after the adjustment date: 1.  Despite subsections (1), (2) and (3), the collector and any subsequent collector who receives delivery of the beer shall collect or pay taxes or amounts on account of taxes in respect of that beer as if the taxes were being imposed on the purchaser immediately before the adjustment date. 2019, c. 15, Sched. 2, s. 18 (2). Same, beer manufacturer (9) The following rule applies if beer is available for sale before an adjustment date at a store owned and operated by a beer manufacturer and then the beer is sold or delivered to a purchaser on or after the adjustment date: 1.  Despite subsection (1), the taxes to be collected by the beer manufacturer in respect of the beer shall be determined as if the beer were sold or delivered to the purchaser immediately before the adjustment date. 2019, c. 15, Sched. 2, s. 18 (2). Same, licensee of brew pub (10) The following rules apply if draft beer is made at a brew pub before an adjustment date and then the licensee of the brew pub sells or delivers the draft beer to a purchaser on or after the adjustment date or sells or delivers the draft beer on or after the adjustment date to an operator of a place that is a secondary location related to the brew pub: 1.  Despite subsection (1), the taxes to be collected by the licensee of the brew pub in respect of the draft beer sold or delivered to a purchaser shall be determined as if the draft beer were sold to the purchaser immediately before the adjustment date. 2.  Despite subsections (2) and (3), the amount to be collected by the licensee of the brew pub from the operator of the secondary location on account of taxes imposed on a purchaser in respect of the purchase of the draft beer shall be determined as if the draft beer were sold immediately before the adjustment date. 2019, c. 15, Sched. 2, s. 18 (2). Same, operator of secondary location (11) The following rule applies if draft beer is made at a brew pub before an adjustment date and then an operator of a place that is a secondary location related to the brew pub sells or delivers the draft beer to a purchaser on or after the adjustment date: 1.  Despite subsection (1), the taxes to be collected by the operator of the secondary location in respect of the draft beer shall be determined as if the draft beer were sold or delivered to the purchaser immediately before the adjustment date. 2019, c. 15, Sched. 2, s. 18 (2). Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2010, c. 26, Sched. 1, s. 7 (1-3) - 08/12/2010 2019, c. 15, Sched. 2, s. 2, 18 (2) - 29/11/2021; 2019, c. 15, Sched. 2, s. 18 (1) - 10/12/2019 30.1 Repealed: 2019, c. 15, Sched. 2, s. 19. Section Amendments with date in force (d/m/y) 2010, c. 1, Sched. 1, s. 4 - 01/07/2010 2019, c. 15, Sched. 2, s. 19 - 29/11/2021 30.2 Repealed: 2019, c. 15, Sched. 2, s. 19. Section Amendments with date in force (d/m/y) 2016, c. 37, Sched. 1, s. 9 - 08/12/2016 2019, c. 15, Sched. 2, s. 19 - 29/11/2021 31 Repealed: 2019, c. 15, Sched. 2, s. 19. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2010, c. 1, Sched. 1, s. 5 (1, 2) - 01/07/2010; 2010, c. 26, Sched. 1, s. 8 - 08/12/2010 2016, c. 5, Sched. 2, s. 6 - 19/04/2016 2019, c. 15, Sched. 2, s. 2, 4, 19 - 29/11/2021 payments in lieu of tax