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

Section 17.3r1 Disposition versions

2012-09-01

17.3R1. For the purposes of section 17.3 of the Act, a retail dealer who sells fuel to a purchaser who is an Indian, a band, a tribal council or a band-empowered entity in circumstances in which section 9.1 or 12.1 of the Act applies must, in respect of each sale,

(a)  verify,

i.  using the most recent list furnished by Revenu Québec, the validity of the registration certificate referred to in section 26.1 of the Act that must be presented to the dealer by the Indian or the person who acquires the fuel on behalf of the band, the tribal council or the band-empowered entity, as the case may be, in accordance with paragraph a of section 9.1R1 or 12.1R1, as the case may be, and

ii.  where the purchaser is an Indian, the purchaser’s identity attested by the Certificate of Indian Status issued by Aboriginal Affairs and Northern Development Canada that must be presented to the dealer by the purchaser in accordance with paragraph a of section 12.1R1; and

(b)  ensure that the registration certificate so presented to the dealer is that of the purchaser and, for a sale to a band-empowered entity that is a legal person, ensure that the fuel is intended for band management activities.

O.C. 390-2012, s. 4.