Ministère de l'Emploi et de la Solidarité sociale
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T-1 - Fuel Tax Act

Section 12
Disposition versions

Full text
12. Every retail dealer shall collect, as a mandatary of the Minister, the tax imposed by section 2 on any sale of fuel made by the retail dealer.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the tax provided for in section 2 shall be collected by the retail dealer at the time of the sale and on the total quantity that is the object of the contract, taking into account any amount of tax payable by reason of the place of delivery.
The tax shall, for each type of fuel, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the retail dealer, except in the cases prescribed by regulation.
In addition, the tax shall be referred to by its name, an abbreviation of its name or a similar designation. No other form of reference to the tax may be used.
1972, c. 30, s. 12; 1980, c. 14, s. 2; 1991, c. 15, s. 4; 1995, c. 65, s. 130; 1999, c. 83, s. 324; 2002, c. 46, s. 36.
12. Every retail dealer shall collect, as a mandatary of the Minister, the tax imposed by section 2 on any sale of fuel made by the retail dealer.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the tax provided for in section 2 shall be collected by the retail dealer at the time of the sale and on the total quantity that is the object of the contract, taking into account any amount of tax payable by reason of the place of delivery.
The tax shall, for each type of fuel, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the retail dealer, except in the cases prescribed by regulation.
1972, c. 30, s. 12; 1980, c. 14, s. 2; 1991, c. 15, s. 4; 1995, c. 65, s. 130; 1999, c. 83, s. 324.
12. Every retail dealer shall collect, as agent for the Minister, the tax imposed by section 2 on any sale of fuel that he makes.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the tax provided for in section 2 shall be collected by the retail dealer at the time of the sale and on the total quantity that is the object of the contract, taking into account any amount of tax payable by reason of the place of delivery.
The tax shall, for each type of fuel, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the retail dealer, except in the cases prescribed by regulation.
1972, c. 30, s. 12; 1980, c. 14, s. 2; 1991, c. 15, s. 4; 1995, c. 65, s. 130.
12. Every retail dealer shall collect, as agent for the Minister, the tax imposed by section 2 on any sale of fuel that he makes.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the tax contemplated in the first paragraph shall be collected by the retail dealer at the time of the sale and on the total quantity that is the object of the contract.
The tax shall, for each type of fuel, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the retail dealer, except in the cases prescribed by regulation.
1972, c. 30, s. 12; 1980, c. 14, s. 2; 1991, c. 15, s. 4.
12. Every retail dealer shall collect, as agent for the Minister, the tax imposed by section 2 on any sale of fuel that he makes.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the tax contemplated in the first paragraph shall be collected by the retail dealer at the time of the sale and on the total quantity that is the object of the contract.
1972, c. 30, s. 12; 1980, c. 14, s. 2.
12. Every retail dealer shall collect, as agent for the Minister, the tax imposed by section 2 or 7, as the case may be, on any sale of fuel that he makes.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the tax contemplated in the first paragraph shall be collected by the retail dealer at the time of the sale and on the total quantity that is the object of the contract.
1972, c. 30, s. 12.
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