T-1 - Fuel Tax Act

Full text
25. Notwithstanding section 415 of the Act respecting the Québec sales tax (chapter T-0.1), the registration certificate provided for in section 23 must be posted at the principal place of business of the holder in Québec and is not transferable.
A copy of the registration certificate must be posted in each establishment operated by the holder.
1972, c. 30, s. 25; 1991, c. 15, s. 10; 1997, c. 14, s. 361; 1999, c. 65, s. 59.
25. The registration certificate shall be issued by the Minister or by any other person authorized by him. It shall be posted at the principal place of business of its holder in Québec and is not transferable.
1972, c. 30, s. 25; 1991, c. 15, s. 10; 1997, c. 14, s. 361.
25. The registration certificate shall be issued by the Minister or by any other person authorized by him. It shall be posted at the principal place of business of its holder in Québec and is not transferable.
Where a registration certificate is issued under the third paragraph of section 23, the holder shall, in the manner and on the terms and conditions prescribed by regulation, post proof of the registration in each vehicle used.
1972, c. 30, s. 25; 1991, c. 15, s. 10.
25. Such registration certificate shall be issued by the Minister or any other person designated by him. It shall be kept at the principal place of business of its holder in Québec and shall not be transferred.
1972, c. 30, s. 25.