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

Section 10.7r1 Disposition versions

2012-09-01

10.7R1. For the purposes of section 10.7 of the Act, the person referred to in that section must file, along with the prescribed form duly completed for the period covered by the application, the following documents:

(a)  the original of each invoice for the purchase of fuel covered by the application which must indicate:

i.  the name and address of the retail dealer and the name of the purchaser;

ii.  the date of the purchase;

iii.  the type of fuel, the price paid and the volume of fuel purchased;

(b)  in the case of an initial application in respect of a prescribed motor vehicle leased for a period of less than 1 year, a photocopy of the rental contract;

(c)  in the case of an initial application in respect of qualified equipment, a photocopy of the purchase or rental documents for that equipment.

At the Minister’s request, the person shall also file, within the time indicated, a photocopy of the documents provided for in subparagraphs b and c of the first paragraph and those in respect of the purchase or the rental for a period of 1 year or more of a prescribed motor vehicle covered by the application for a refund.

A refund shall be applied for within 15 months of the beginning of the period covered by the application. The period of the application for a refund begins on the date of the first purchase of fuel covered by the application. The application for a refund shall cover purchases of fuel for a minimum period of 3 months or the purchase of at least 3 000 litres of fuel and a maximum period of 12 months.

In addition, in the case of an application for a refund made by a carrier referred to in Division IX.1 of the Act, in respect of a motor vehicle referred to in section 10.7 of the Act that is also a prescribed motor vehicle referred to in that Division, the period covered by the application shall correspond to one or several quarters determined in accordance with the second paragraph of section 50.0.5 of the Act.

O.C. 1470-2002, s. 5.