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T-1 - Fuel Tax Act
Section 10.2
Disposition versions
10.2. First Nations members, bands, tribal councils, or band-empowered entities are entitled, provided they apply therefor on the form prescribed by the Minister within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of the tax they paid on the fuel purchased for their own consumption from a fuel retail outlet operated on a reserve by a retail dealer holding a registration certificate provided for in section 23.
However, in the case of band-empowered entities, the fuel must be intended for band management activities.
For the purposes of this section, the Government may make regulations to define the expressions “band”, “band-empowered entity”, “band management activities”, “reserve” and “tribal council”.
10.2. Indians, bands, tribal councils, or band-empowered entities are entitled, provided they apply therefor on the form prescribed by the Minister within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of the tax they paid on the fuel purchased for their own consumption from a fuel retail outlet operated on a reserve by a retail dealer holding a registration certificate provided for in section 23.
However, in the case of band-empowered entities, the fuel must be intended for band management activities.
For the purposes of this section, the Government may make regulations to define the expressions “band management activities”, “band”, “band-empowered entity”, “Indian”, “tribal council” and “reserve”.
10.2. Indians, Bands, tribal councils, or entities mandated by a Band are entitled, provided they apply therefor on the form prescribed by the Minister within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of the tax they paid on the fuel purchased for their own consumption from a fuel retail outlet operated on a reserve by a retail dealer holding a registration certificate provided for in section 23.
However, in the case of entities mandated by a Band, the fuel must be intended for Band management activities.
For the purposes of this section, the Government may make regulations to define the expressions “Band management activities”, “Bands”, “entities mandated by a Band”, “Indians”, “tribal councils” and “reserve”.
10.2. An Indian or a Band is entitled, provided he or it applies therefor on the form prescribed by the Minister within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of the tax paid by him or it on the fuel purchased for his or its own consumption from a fuel retail outlet operated on a reserve by a retail dealer holding a registration certificate provided for in section 23.
For the purposes of this section, the Government may make regulations to define the words “Indian”, “Band” and “reserve”.
10.2. An Indian or a Band is entitled, provided he or it applies therefor on the form prescribed by the Minister within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of the tax paid by him or it on the fuel purchased for his or its own consumption from a fuel retail outlet operated on a reserve by a retail dealer holding a registration certificate provided for in section 23 and a permit issued under the Act respecting petroleum products and equipment (chapter P-29.1).
For the purposes of this section, the Government may make regulations to define the words “Indian”, “Band” and “reserve”.
10.2. An Indian or a Band is entitled, provided he or it applies therefor on the form prescribed by the Minister within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of the tax paid by him or it on the fuel purchased for his or its own consumption from a fuel retail outlet operated on a reserve by a retail dealer holding a registration certificate issued under this Act and a permit issued under the Act respecting petroleum products and equipment (chapter P-29.1).
For the purposes of this section, the Government may make regulations to define the words “Indian”, “Band” and “reserve”.
10.2. An Indian or a Band is entitled, provided he or it applies therefor on the form prescribed by the Minister within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of the tax paid by him or it on the fuel purchased for his or its own consumption from a fuel retail outlet operated on a reserve by a retail dealer holding a registration certificate issued under this Act and a retailer’s permit issued under the Act respecting the use of petroleum products (chapter U-1.1).
For the purposes of this section, the Government may make regulations to define the words “Indian”, “Band” and “reserve”.
10.2. An Indian or a Band is entitled, provided he or it applies therefor on the form prescribed by the Minister within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of the tax paid by him or it on the fuel purchased for his or its own consumption from a fuel retail outlet operated on a reserve by a retail dealer holding a registration certificate issued under this Act and a retailer’s permit issued under the Petroleum Products Trade Act (chapter C-31).
For the purposes of this section, the Government may make regulations to define the words “Indian”, “Band” and “reserve”.
