T-1, r. 1 - Regulation respecting the application of the Fuel Tax Act

Full text
50.0.2R2. For the purposes of subparagraph i of paragraph d of the definition of the term “carrier” provided for in section 50.0.2 of the Act, a prescribed person is a person who, as the case may be:
(a)  uses solely, to transport goods or passengers in Québec and outside Québec, a motor vehicle other than a motor vehicle referred to in section 50.0.12R1; or
(b)  is the other party who is not referred to by any paragraph of section 50.0.2R3.
O.C. 1635-96, s. 40; O.C. 1466-98, s. 12.