7AQuarterly remitter’s returns etc.

7A Quarterly remitter’s returns etc.

A person who is a quarterly remitter in relation to a sales tax quarter and who, during the quarter: (a) makes any of the sales specified in subsection 4(1), 4A(1) or 4B(1); or (b) applies to his or her own use any goods specified in subsection 4(1A); must, within 21 days after the end of the quarter, give to the Commissioner either: (c) a return for the quarter; or (d) a separate monthly return for each month in the quarter; in a form approved by the Commissioner containing such information as the form requires and such other information as is required.