T-1 - Fuel Tax Act

Section 51.3 Disposition versions

2011-04-01

51.3. Every holder of a collection officer’s permit who fails to collect the amount provided for in section 51.1 or fails to remit to the Minister such an amount he has collected and is required to remit or pays the amount to a person who does not hold a collection officer’s permit shall become a debtor of the State for that amount.

Every collection officer who does not hold a collection officer’s permit at the time he sells, delivers or causes to be delivered fuel in Québec shall become a debtor of the State for any amount provided for in section 51.1 which he collected or should have collected if he had held a collection officer’s permit.

The amounts provided for in the first and second paragraphs are deemed to be duties within the meaning of the Tax Administration Act (chapter A-6.002).

1986, c. 18, s. 11; 1991, c. 15, s. 28; 1998, c. 16, s. 306; 2000, c. 39, s. 300; 2010, c. 31, s. 175.

1998-06-12

51.3. Every holder of a collection officer’s permit who fails to collect the amount provided for in section 51.1 or fails to remit to the Minister such an amount he has collected and is required to remit or pays the amount to a person who does not hold a collection officer’s permit shall become a debtor of the State for that amount.

Every collection officer who does not hold a collection officer’s permit at the time he sells, delivers or causes to be delivered fuel in Québec shall become a debtor of the State for any amount provided for in section 51.1 which he collected or should have collected if he had held a collection officer’s permit.

The amounts provided for in the first and second paragraphs are deemed to be duties within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).

1986, c. 18, s. 11; 1991, c. 15, s. 28; 1998, c. 16, s. 306; 2000, c. 39, s. 300.

1992-04-01

51.3. Every holder of a collection officer’s permit who fails to collect the amount provided for in section 51.1 or fails to remit to the Minister such an amount he has collected and is required to remit or pays the amount to a person who does not hold a collection officer’s permit shall become a debtor of Her Majesty in right of Québec for that amount.

Every collection officer who does not hold a collection officer’s permit at the time he sells, delivers or causes to be delivered fuel in Québec shall become a debtor of Her Majesty in right of Québec for any amount provided for in section 51.1 which he collected or should have collected if he had held a collection officer’s permit.

The amounts provided for in the first and second paragraphs are deemed to be duties within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).

1986, c. 18, s. 11; 1991, c. 15, s. 28.

1986-09-01

51.3. Every collection officer holding a registration certificate who fails to collect the amount provided for in section 51.1 or fails to remit to the Minister such an amount he has collected and is required to remit or remits the amount to a person who does not hold a registration certificate shall become a debtor of Her Majesty in right of Québec for that amount.

Every collection officer who does not hold a registration certificate in force at the time he sells, delivers or causes to be delivered fuel in Québec shall become a debtor of Her Majesty in right of Québec for any amount provided for in section 51.1 which he collected or should have collected if he had held a registration certificate.

The amounts provided for the first and second paragraphs are deemed to be duties within the meaning of the Act respecting the Ministère du Revenu (chapter M-31).

1986, c. 18, s. 11.