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

Section 53r2 Disposition versions

2012-09-01

53R2. Every wholesale dealer holding a collection officer’s permit or retail dealer holding a registration certificate and not having signed an agreement with the Minister under section 51 of the Act may obtain the compensation mentioned in section 53R1 provided that:

(a)  he sustains losses due to evaporation;

(b)  he pays his supplier the tax on gasoline at the time of purchase and recovers it at the time of sale;

(c)  the tax he paid to his supplier was not the object of an application for a refund under section 10 of the Act; and

(d)  he files with the Minister

i.  the prescribed form duly completed which shall indicate the total quantity of gasoline purchased by him and the total quantity of gasoline consumed by him or by other persons at his expense during the period;

ii.  the invoices for the purchase of that gasoline; and

iii.  proof of payment of the tax on that gasoline.

Compensation shall be applied for within 15 months of the date on which the period covered by the application began. The application for compensation must cover purchases of gasoline for a maximum period of 12 months which shall begin on the date of the first purchase of gasoline covered by the application.

R.R.Q., 1981, c. T-1, r. 1, s. 53.2; O.C. 3470-81, s. 4; O.C. 383-92, a. 14; O.C. 1466-98, s. 11.