T-1 - Fuel Tax Act

Section 17.1 Disposition versions

2012-12-07

17.1. In addition to the tax that is required to be paid under section 2 or section 17, every person who brings or causes to be brought into an area subject to a tax increase gasoline, other than gasoline to be used for supplying an aircraft engine, for use or consumption by such person or, at his expense, by another person, except gasoline contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle or vessel, shall

(a)  on or before the 15th day of each month, render an account to the Minister, using the prescribed form, of the quantity of gasoline so brought during the preceding month;

(b)  pay at the same time to the Minister the tax increase provided for in the third paragraph of section 2 that is applicable to that gasoline.

1995, c. 65, s. 135; 2005, c. 38, s. 402; 2012, c. 28, s. 189.

2005-12-13

17.1. In addition to the tax that is required to be paid under section 2 or section 17, every person who brings or causes to be brought in the area of jurisdiction of the Agence métropolitaine de transport gasoline, other than gasoline to be used for supplying an aircraft engine, for use or consumption by such person or, at his expense, by another person, except gasoline contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle or vessel, shall

(a)  on or before the fifteenth day of each month, render an account to the Minister, using the prescribed form, of the quantity of gasoline so brought during the preceding month;

(b)  pay at the same time to the Minister the tax provided for in the third paragraph of section 2.

1995, c. 65, s. 135; 2005, c. 38, s. 402.

1999-04-01

17.1. In addition to the tax that is required to be paid under section 2 or section 17, every person who brings or causes to be brought in the area of jurisdiction of the Agence métropolitaine de transport gasoline, other than gasoline to be used for suppling an aircraft engine, for use or consumption by such person or, at his expense, by another person, except gasoline contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle or vessel, shall

(a)  not later than the last day of each month, render an account to the Minister, using the prescribed form, of the quantity of gasoline so brought during the preceding month;

(b)  pay at the same time to the Minister the tax provided for in the third paragraph of section 2.

1995, c. 65, s. 135.