T-1 - Fuel Tax Act

Full text
29. No retail dealer or collection officer may purchase or take delivery of fuel in Québec from a person who does not hold a collection officer’s permit required by section 27, unless he has made an agreement with the Minister pursuant to section 51.
1972, c. 30, s. 29; 1991, c. 15, s. 10.
29. Except for a refiner holding a registration certificate, no person shall blend, for resale purposes, fuel subject to tax with another petroleum product not subject to tax unless he holds a permit issued by the Minister for that purpose or is exempt from such obligation by regulation.
1972, c. 30, s. 29.