21.1(1)Where the Minister collects the tax imposed by a municipality under paragraph 5(2)(a) for and on behalf of the municipality, section 21 and any regulations under this Act respecting adjustments and rebates under section 21 apply with respect to the tax imposed by the municipality.

21.1(2)Where a municipality collects tax and penalties under subsection 6(2), section 21 and any regulations under this Act respecting adjustments and rebates under section 21 apply with the necessary modifications with respect to the tax imposed by the municipality under paragraph 5(2)(a).

21.1(1)Where the Minister collects the tax imposed by a municipality under paragraph 5(2)(a) for and on behalf of the municipality, section 21 and any regulations under this Act respecting adjustments and rebates under section 21 apply with respect to the tax imposed by the municipality.

21.1(2)Where a municipality collects tax and penalties under subsection 6(2), section 21 and any regulations under this Act respecting adjustments and rebates under section 21 apply with the necessary modifications with respect to the tax imposed by the municipality under paragraph 5(2)(a).