R-6.01, r. 6 - Regulation respecting the annual duty payable to the Green Fund

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5. The fuel sold in Québec is presumed to be intended for consumption in Québec unless shown otherwise by the distributor.
In determining the volumes or masses used to determine the quantity of CO2 emissions attributable to a distributor, the Régie also takes into account in particular the statements filed by the distributors pursuant to section 85.37 of the Act.
O.C. 1049-2007, s. 5.