I-1 - Retail Sales Tax Act

Section 7.0.1 Disposition versions

1991-01-01

7.0.1. Every consumer, within the meaning of the Fuel Tax Act (chapter T-1), holding a registration certificate or required to hold such a certificate under this Act, who brings into Québec fuel acquired outside Québec and contained in the tank supplying the engine of a motor vehicle other than a pleasure vehicle shall, in respect of the fuel used in Québec, pay to the Minister a tax at the rate provided in section 6 calculated on the purchase price of such fuel.

The consumer shall render an account to the Minister, using the form prescribed by him, and remit to him the payable tax within the same period and on the same terms and conditions as those provided in the Fuel Tax Act in respect of the fuel referred to in the first paragraph.

For the purposes of the first paragraph, the expressions “motor vehicle” and “pleasure vehicle” have the meanings assigned by the Fuel Tax Act.

1990, c. 60, s. 5.