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

Section 10.3r1 Disposition versions

2012-09-01

10.3R1. For the purposes of section 10.3 of the Act, the person referred to in that section shall file with his application, for the period covered by the application and in respect of every person holding a collection officer’s permit from whom he acquired fuel, a copy of the first and last invoice for the purchase of fuel and the statements of account remitted by every person holding a collection officer’s permit. He must also file a copy of the first and last invoice for the sale of fuel that he made during that period. The invoices shall indicate:

(a)  the date of the transaction;

(b)  the name and address of the purchaser and of the seller;

(c)  the type of fuel, the price, the tax or the amount equal to the tax applicable;

(d)  the quantity of fuel measured at the reference temperature of 15° C and the quantity of fuel measured at ambient temperature.

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

O.C. 1635-96, s. 33; O.C. 1466-98, s. 6.