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T-1 - Fuel Tax Act

Section 8
Disposition versions

Full text
8. (Repealed).
1972, c. 30, s. 8; 1980, c. 14, s. 1; 1987, c. 21, s. 102.
8. Every average retail price per litre determined by the Minister in accordance with section 7 shall be published in the Gazette officielle du Québec and comes into force on the date indicated therein; from that date, it replaces, for the purposes of computing the tax provided for in the first paragraph of section 2, the tax that was formerly in effect.
1972, c. 30, s. 8; 1980, c. 14, s. 1.
8. Every person using in Québec fuel oil acquired outside Québec shall pay to the Minister the tax established in section 7 on the quantity of such fuel oil used in Québec. That quantity shall, in the cases determined by regulation, be calculated in the manner prescribed be regulation.
This section does not apply to the fuel oil contained, on its entry into Québec, in the fuel oil tank installed as standard equipment for supplying the engine of a pleasure vehicle, an aircraft or a vessel.
1972, c. 30, s. 8.
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