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T-1 - Fuel Tax Act
Section 50.0.5
Disposition versions
50.0.5. A carrier whose base jurisdiction is Québec shall file a return with the Minister in respect of the fuel used in and outside Québec during a particular quarter in the propulsion of a prescribed motor vehicle.
The return is to be filed with and as determined by the Minister, not later than the last day of the month following each of the quarters ending on 31 March, 30 June, 30 September and 31 December in a year. It must be in the prescribed form containing prescribed information.
A return is to be filed even if no tax is payable or no fuel was used by the carrier in or outside Québec.
The carrier shall at the same time remit the tax payable to the Minister or apply for the refund to which he is entitled in respect of the fuel used in and outside Québec during the quarter to which the return applies.
50.0.5. A carrier whose base jurisdiction is Québec shall file a return with the Minister in respect of the fuel used in and outside Québec during a particular quarter in the propulsion of a prescribed motor vehicle.
The return shall be filed with and as prescribed by the Minister, not later than the last day of the month following each of the quarters ending on 31 March, 30 June, 30 September and 31 December in a year. It must be in prescribed form containing prescribed information.
A return shall be filed even if no tax is payable or no fuel was used by the carrier in or outside Québec.
The carrier shall at the same time remit the tax payable to the Minister or apply for the refund to which he is entitled in respect of the fuel used in and outside Québec during the quarter to which the return applies.
