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

Section 10r1 Disposition versions

2017-04-12

10R1. For the purposes of section 10 of the Act, every person who applies for a refund of tax paid on fuel shall file with the Minister, within 15 months of the date on which the period for which a refund is applied for begins,

(a)  the prescribed form duly completed;

(b)  the original of the invoices for that fuel; and

(c)  proof of payment of the tax.

The invoices must indicate

(a)  the date of the transaction;

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

(c)  the type and quantity of fuel purchased, the price paid and the tax collected.

An application for a refund must cover purchases of fuel for a maximum period of 12 months which begins on the date of the first purchase of fuel covered by the application. If the application is made pursuant to subparagraph x of paragraph a or subparagraph v of paragraph b of that section 10, the application must cover a minimum period of 3 months or the purchase of at least 3,000 litres of gasoline or biodiesel fuel, as the case may be.

In addition, if the application is made pursuant to subparagraph vii of paragraph a or subparagraph ii of paragraph b or paragraph c of section 10, the person must attach to the application proof of transport of the fuel outside Québec and, where applicable, of delivery outside Québec and proof of payment of the fuel tax levied by the Government at the place where the fuel was exported or delivered outside Québec or, where applicable, proof of exemption from the tax at that place on fuel so exported and used.

In the case of an initial application in respect of a commercial vessel made pursuant to subparagraph x of paragraph a of section 10 of the Act, the person must furnish the following with the application:

(a)  a photocopy of the purchase or lease document for the vessel;

(b)  proof of civil liability insurance;

(c)  engine specifications;

(d)  tank capacity specifications; and

(e)  a photocopy of the vessel's certificate of registry issued under the Canada Shipping Act, 2001 (S.C. 2001, c. 26), unless no certificate of registry has been issued for the vessel because the vessel is not required to be registered.

R.R.Q., 1981, c. T-1, r. 1, s. 10.1; O.C. 3470-81, s. 4; O.C. 1466-98, s. 5; O.C. 1116-2007, s. 2; O.C. 321-2017, s. 1.

2012-09-01

10R1. For the purposes of section 10 of the Act, every person who applies for a refund of tax paid on fuel shall file with the Minister, within 15 months of the date on which the period for which a refund is applied for begins,

(a)  the prescribed form duly completed;

(b)  the original of the invoices for that fuel; and

(c)  proof of payment of the tax.

The invoices must indicate

(a)  the date of the transaction;

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

(c)  the type and quantity of fuel purchased, the price paid and the tax collected.

An 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. If the application is made pursuant to subparagraph v of paragraph b of section 10, the application must cover a minimum period of 3 months or the purchase of at least 3,000 litres of biodiesel fuel.

In addition, if the application is made pursuant to subparagraph vii of paragraph a or subparagraph ii of paragraph b or paragraph c of section 10, the person must attach to the application proof of transport of the fuel outside Québec and, where applicable, of delivery outside Québec and proof of payment of the fuel tax levied by the Government at the place where the fuel was exported or delivered outside Québec or, where applicable, proof of exemption from the tax at that place on fuel so exported and used.

R.R.Q., 1981, c. T-1, r. 1, s. 10.1; O.C. 3470-81, s. 4; O.C. 1466-98, s. 5; O.C. 1116-2007, s. 2.