CTHRepealedLegislation
Sales Tax (Old Law) Regulations
32Payment by cheque
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32 Payment by cheque
Where a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of an amount payable to the Commissioner, that amount shall (notwithstanding that a receipt has been given for the amount) be deemed not to have been paid until the amount for which the cheque is drawn has been collected.