T-1 - Fuel Tax Act

Section 2 Disposition versions

2017-06-01

2. Every person who in any way acquires in Québec one of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  in the case of the acquisition of gasoline,

i.  $0.162 per litre for the period beginning after 31 March 2010 and ending before 1 April 2011,

ii.  $0.172 per litre for the period beginning after 31 March 2011 and ending before 1 April 2012,

iii.  $0.182 per litre for the period beginning after 31 March 2012 and ending before 1 April 2013, or

iv.  $0.192 per litre from 1 April 2013; and

(b)  in the case of the acquisition of fuel oil,

i.  $0.172 per litre for the period beginning after 31 March 2010 and ending before 1 April 2011,

ii.  $0.182 per litre for the period beginning after 31 March 2011 and ending before 1 April 2012,

iii.  $0.192 per litre for the period beginning after 31 March 2012 and ending before 1 April 2013, or

iv.  $0.202 per litre from 1 April 2013;

(c)  (subparagraph repealed).

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in designated regions, border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

Furthermore, the tax provided for in subparagraph a of the first paragraph and determined taking into account the second paragraph, if applicable, is increased

(a)  by $0.03 per litre if the gasoline is delivered in the area of jurisdiction of the Autorité régionale de transport métropolitain; and

(b)  by $0.01 per litre if the gasoline is delivered in the Gaspésie–Îles-de-la-Madeleine administrative region.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be $0.03 per litre.

Moreover, in the case of the acquisition of a mixture of gasoline and ethanol, the tax provided for in subparagraph a of the first paragraph is reduced in the manner and on the terms and conditions prescribed by regulation.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region”, “specified region” and “designated region”;

(b)  fix the percentage or the amount of the reduction and, in the case of a border region, fix a separate percentage or amount according as such region borders on a particular Canadian province or on an American state;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

For the purposes of subparagraph a of the third paragraph, the Government may specify the municipalities to which the increase in the tax does not apply.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101; 1988, c. 4, s. 190; 1990, c. 60, s. 48; 1991, c. 67, s. 609; 1993, c. 19, s. 164; 1994, c. 22, s. 645; 1995, c. 1, s. 350; 1995, c. 63, s. 514; 1997, c. 85, s. 766; 1995, c. 65, s. 126; 1997, c. 85, s. 719; 2001, c. 23, s. 239; 2011, c. 1, s. 159; 2012, c. 28, s. 183; 2016, c. 8, s. 110.

2012-12-07

2. Every person who in any way acquires in Québec one of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  in the case of the acquisition of gasoline,

i.  $0.162 per litre for the period beginning after 31 March 2010 and ending before 1 April 2011,

ii.  $0.172 per litre for the period beginning after 31 March 2011 and ending before 1 April 2012,

iii.  $0.182 per litre for the period beginning after 31 March 2012 and ending before 1 April 2013, or

iv.  $0.192 per litre from 1 April 2013; and

(b)  in the case of the acquisition of fuel oil,

i.  $0.172 per litre for the period beginning after 31 March 2010 and ending before 1 April 2011,

ii.  $0.182 per litre for the period beginning after 31 March 2011 and ending before 1 April 2012,

iii.  $0.192 per litre for the period beginning after 31 March 2012 and ending before 1 April 2013, or

iv.  $0.202 per litre from 1 April 2013;

(c)  (subparagraph repealed).

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in designated regions, border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

Furthermore, the tax provided for in subparagraph a of the first paragraph and determined taking into account the second paragraph, if applicable, is increased

(a)  by $0.03 per litre if the gasoline is delivered in the area of jurisdiction of the Agence métropolitaine de transport; and

(b)  by $0.01 per litre if the gasoline is delivered in the Gaspésie–Îles-de-la-Madeleine administrative region.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be $0.03 per litre.

Moreover, in the case of the acquisition of a mixture of gasoline and ethanol, the tax provided for in subparagraph a of the first paragraph is reduced in the manner and on the terms and conditions prescribed by regulation.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region”, “specified region” and “designated region”;

(b)  fix the percentage or the amount of the reduction and, in the case of a border region, fix a separate percentage or amount according as such region borders on a particular Canadian province or on an American state;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

For the purposes of subparagraph a of the third paragraph, the Government may specify the municipalities to which the increase in the tax does not apply.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101; 1988, c. 4, s. 190; 1990, c. 60, s. 48; 1991, c. 67, s. 609; 1993, c. 19, s. 164; 1994, c. 22, s. 645; 1995, c. 1, s. 350; 1995, c. 63, s. 514; 1997, c. 85, s. 766; 1995, c. 65, s. 126; 1997, c. 85, s. 719; 2001, c. 23, s. 239; 2011, c. 1, s. 159; 2012, c. 28, s. 183.

2011-02-17

2. Every person who in any way acquires in Québec one of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  in the case of the acquisition of gasoline,

i.  $0.162 per litre for the period beginning after 31 March 2010 and ending before 1 April 2011,

ii.  $0.172 per litre for the period beginning after 31 March 2011 and ending before 1 April 2012,

iii.  $0.182 per litre for the period beginning after 31 March 2012 and ending before 1 April 2013, or

iv.  $0.192 per litre from 1 April 2013; and

(b)  in the case of the acquisition of fuel oil,

i.  $0.172 per litre for the period beginning after 31 March 2010 and ending before 1 April 2011,

ii.  $0.182 per litre for the period beginning after 31 March 2011 and ending before 1 April 2012,

iii.  $0.192 per litre for the period beginning after 31 March 2012 and ending before 1 April 2013, or

iv.  $0.202 per litre from 1 April 2013;

(c)  (subparagraph repealed).

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in designated regions, border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

Furthermore, the tax provided for in subparagraph a of the first paragraph is increased by $0.03 per litre when the gasoline is delivered in the area of jurisdiction of the Agence métropolitaine de transport.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be $0.03 per litre.

Moreover, in the case of the acquisition of a mixture of gasoline and ethanol, the tax provided for in subparagraph a of the first paragraph is reduced in the manner and on the terms and conditions prescribed by regulation.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region”, “specified region” and “designated region”;

(b)  fix the percentage or the amount of the reduction and, in the case of a border region, fix a separate percentage or amount according as such region borders on a particular Canadian province or on an American state;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

For the purposes of the third paragraph, the Government may specify the municipalities to which the increase in the tax does not apply.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101; 1988, c. 4, s. 190; 1990, c. 60, s. 48; 1991, c. 67, s. 609; 1993, c. 19, s. 164; 1994, c. 22, s. 645; 1995, c. 1, s. 350; 1995, c. 63, s. 514; 1997, c. 85, s. 766; 1995, c. 65, s. 126; 1997, c. 85, s. 719; 2001, c. 23, s. 239; 2011, c. 1, s. 159.

2001-12-31

2. Every person who in any way acquires in Québec one of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  $0.152 per litre for gasoline;

(b)  $0.162 per litre of fuel oil;

(c)  (subparagraph repealed).

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in designated regions, border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

Furthermore, the tax provided for in subparagraph a of the first paragraph is increased by $0.015 per litre when the gasoline is delivered in the area of jurisdiction of the Agence métropolitaine de transport.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be $0.03 per litre.

Moreover, in the case of the acquisition of a mixture of gasoline and ethanol, the tax provided for in subparagraph a of the first paragraph is reduced in the manner and on the terms and conditions prescribed by regulation.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region”, “specified region” and “designated region”;

(b)  fix the percentage or the amount of the reduction and, in the case of a border region, fix a separate percentage or amount according as such region borders on a particular Canadian province or on an American state;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

For the purposes of the third paragraph, the Government may specify the municipalities to which the increase in the tax does not apply.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101; 1988, c. 4, s. 190; 1990, c. 60, s. 48; 1991, c. 67, s. 609; 1993, c. 19, s. 164; 1994, c. 22, s. 645; 1995, c. 1, s. 350; 1995, c. 63, s. 514; 1997, c. 85, s. 766; 1995, c. 65, s. 126; 1997, c. 85, s. 719; 2001, c. 23, s. 239.

1999-04-01

2. Every person who in any way acquires in Québec one of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  $0.152 per litre for gasoline;

(b)  $0.162 per litre of fuel oil;

(c)  (subparagraph repealed).

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in designated regions, border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

Furthermore, the tax provided for in subparagraph a of the first paragraph is increased by $0.015 per litre when the gasoline is delivered in the area of jurisdiction of the Agence métropolitaine de transport.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be $0.03 per litre.

Moreover, in the case of the acquisition of a mixture of gasoline and ethanol, the tax provided for in subparagraph a of the first paragraph is reduced in the manner and on the terms and conditions prescribed by regulation.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region”, “specified region” and “designated region”;

(b)  fix the percentage or the amount of the reduction and, in the case of a border region, fix a separate percentage or amount according as such region borders on a particular Canadian province or on an American state;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101; 1988, c. 4, s. 190; 1990, c. 60, s. 48; 1991, c. 67, s. 609; 1993, c. 19, s. 164; 1994, c. 22, s. 645; 1995, c. 1, s. 350; 1995, c. 63, s. 514; 1997, c. 85, s. 766; 1995, c. 65, s. 126; 1997, c. 85, s. 719.

1996-01-01

2. Every person who in any way acquires in Québec one of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  $0.152 per litre for gasoline;

(b)  $0.133 per litre for fuel oil;

(c)  $0.082 per litre for propane gas.

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in designated regions, border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

Furthermore, the tax provided for in subparagraph a of the first paragraph is increased by $0.015 per litre when the gasoline is delivered in the area of jurisdiction of the Agence métropolitaine de transport.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be $0.03 per litre.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region”, “specified region” and “designated region”;

(b)  fix the percentage or the amount of the reduction and, in the case of a border region, fix a separate percentage or amount according as such region borders on a particular Canadian province or on an American state;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101; 1988, c. 4, s. 190; 1990, c. 60, s. 48; 1991, c. 67, s. 609; 1993, c. 19, s. 164; 1994, c. 22, s. 645; 1995, c. 1, s. 350; 1995, c. 63, s. 514; 1997, c. 85, s. 766; 1995, c. 65, s. 126.

1995-12-15

2. Every person who in any way acquires in Québec one of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  $0.152 per litre for gasoline;

(b)  $0.133 per litre for fuel oil;

(c)  $0.082 per litre for propane gas.

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in designated regions, border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be $0.03 per litre.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region”, “specified region” and “designated region”;

(b)  fix the percentage or the amount of the reduction and, in the case of a border region, fix a separate percentage or amount according as such region borders on a particular Canadian province or on an American state;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101; 1988, c. 4, s. 190; 1990, c. 60, s. 48; 1991, c. 67, s. 609; 1993, c. 19, s. 164; 1994, c. 22, s. 645; 1995, c. 1, s. 350; 1995, c. 63, s. 514; 1997, c. 85, s. 766.

1995-01-30

2. Every person who in any way acquires in Québec one of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  $0.152 per litre for gasoline;

(b)  $0.133 per litre for fuel oil;

(c)  $0.082 per litre for propane gas.

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be $0.03 per litre.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region” and “specified region”;

(b)  fix the percentage of the reduction and, in the case of a border region, fix a separate percentage where such a region is borders on an American State;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101; 1988, c. 4, s. 190; 1990, c. 60, s. 48; 1991, c. 67, s. 609; 1993, c. 19, s. 164; 1994, c. 22, s. 645; 1995, c. 1, s. 350.

1994-06-17

2. Every person who in any way acquires in Québec one of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  $0.145 per litre for gasoline;

(b)  $0.126 per litre for fuel oil;

(c)  $0.078 per litre for propane gas.

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be $0.03 per litre.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region” and “specified region”;

(b)  fix the percentage of the reduction and, in the case of a border region, fix a separate percentage where such a region is borders on an American State;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101; 1988, c. 4, s. 190; 1990, c. 60, s. 48; 1991, c. 67, s. 609; 1993, c. 19, s. 164; 1994, c. 22, s. 645.

1993-06-15

2. Every person who in any way acquires in Québec one of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  $0.145 per litre for gasoline;

(b)  $0.145 per litre for fuel oil;

(c)  $0.078 per litre for propane gas.

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be $0.03 per litre.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region” and “specified region”;

(b)  fix the percentage of the reduction and, in the case of a border region, fix a separate percentage where such a region is borders on an American State;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101; 1988, c. 4, s. 190; 1990, c. 60, s. 48; 1991, c. 67, s. 609; 1993, c. 19, s. 164.

1991-12-18

2. Every person who in any way acquires in Québec one of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  $0.145 per litre for gasoline;

(b)  $0.145 per litre for fuel oil;

(c)  $0.078 per litre for propane gas.

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be $0.03 per litre.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region” and “specified region”;

(b)  fix the percentage of the reduction;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101; 1988, c. 4, s. 190; 1990, c. 60, s. 48; 1991, c. 67, s. 609.

1991-01-01

2. Every person who in any way acquires in Québec one of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  $0.10 per litre for gasoline;

(b)  $0.086 per litre for fuel oil;

(c)  $0.054 per litre for propane gas.

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be $0.03 per litre.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region” and “specified region”;

(b)  fix the percentage of the reduction;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101; 1988, c. 4, s. 190; 1990, c. 60, s. 48.

1988-03-31

2. Every person who in any way acquires in Québec one of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  $0.1440 per litre for gasoline;

(b)  $0.1245 per litre for fuel oil;

(c)  $0.0825 per litre for propane gas.

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be 9% of the sale price to the consumer.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region” and “specified region”;

(b)  fix the percentage of the reduction;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101; 1988, c. 4, s. 190.

1987-04-15

2. Every person who in any way acquires in Québec any of the following categories of fuel for purposes other than resale shall pay to the Minister, on each litre of that fuel, a tax equal to

(a)  $0.1365 per litre of regular leaded gasoline, which includes benzol, a mixture of benzol and another substance, butane gas and liquified petroleum gas;

(b)  $0.1470 per litre of high-octane leaded gasoline, which includes all categories of leaded gasoline other than regular leaded gasoline;

(c)  $0.1440 per litre of regular so-called unleaded gasoline;

(d)  $0.1470 per litre of high-octane so-called unleaded gasoline;

(e)  $0.1245 per litre of fuel oil;

(f)  $0.0825 per litre of propane gas.

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in border regions, peripheral regions, specified regions or regions bordering on peripheral or specified regions.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be 9% of the sale price to the consumer.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region”, “border region” and “specified region”;

(b)  fix the percentage of the reduction;

(c)  determine which categories of fuel are affected by the reduction;

(d)  prescribe the conditions and modalities of application of the reduction.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15; 1987, c. 21, s. 101.

1986-11-11

2. Every person who in any way acquires in Québec one of the categories of fuel mentioned in section 4 for purposes other than resale shall pay to the Minister, on each litre, a tax equal to 30% of the average retail price per litre of that fuel.

Such tax is, however, reduced when the fuel is delivered to the purchaser by a retail dealer in border regions, peripheral regions or regions bordering on peripheral regions.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be 8% of the sale price to the consumer.

For the purposes of the second paragraph, the Government may, by regulation,

(a)  define the expressions “peripheral region” and “border region”;

(b)  fix the percentage of the reduction;

(c)  determine which categories of fuel are affected by the reduction; and

(d)  prescribe the conditions and modalities of application of the reduction.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61; 1986, c. 72, s. 15.

1983-12-21

2. Every person who in any way acquires in Québec one of the categories of fuel mentioned in section 4 for purposes other than resale shall pay to the Minister, on each litre, a tax equal to 30% of the average retail price per litre of that fuel. Such tax is, however, reduced in the proportion determined by regulation when the fuel is delivered to the purchaser by a person in the manner and in the border regions of Québec prescribed by regulation.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be 8 per cent of the sales price to the consumer.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8; 1983, c. 44, s. 61.

1982-03-18

2. Every person who in any way acquires in Québec one of the categories of fuel mentioned in section 4 for purposes other than resale shall pay to the Minister, on each litre, a tax equal to 40% of the average retail price per litre of that fuel. Such tax is, however, reduced by the amounts determined by regulation when the fuel is delivered to the purchaser by a person in the manner and in the border regions of Québec prescribed by regulation.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be 8 per cent of the sales price to the consumer.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1; 1982, c. 4, s. 8.

1980-06-18

2. Every person who in any way acquires in Québec one of the categories of fuel mentioned in section 4 for purposes other than resale shall pay to the Minister, on each litre, a tax equal to 20 per cent of the average retail price per litre of that fuel, with the reservation that the fuel oil tax must not be less than $0.055 per litre.

However, in the case of the acquisition of gasoline to be used for supplying aircraft engines or of coloured fuel oil for supplying railroad locomotive engines, the tax shall be 8 per cent of the sales price to the consumer.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5; 1980, c. 14, s. 1.

1979-12-21

2. Every person who in any way acquires gazoline in Québec for purposes other than resale shall pay to the Minister a tax of $0.042 per litre.

However, in the case of gasoline to be used for testing aircraft engines or the propulsion of an aircraft, the amount of the tax shall be $0.013 per litre.

1972, c. 30, s. 2; 1978, c. 28, s. 2; 1979, c. 78, s. 5.

1979-01-01

2. Every person who in any way acquires gasoline in Québec for purposes other than resale shall pay to the Minister a tax of $0.042 per litre.

However, in the case of gasoline to be used for testing aircraft engines or the propulsion of an aircraft operated under a commercial permit for public transportation of passengers or goods, or for other purposes determined by regulation, the amount of the tax shall be $0.007 per litre.

1972, c. 30, s. 2; 1978, c. 28, s. 2.

1977-12-31

2. Every person who in any way acquires gasoline in Québec for purposes other than resale shall pay to the Minister a tax of nineteen cents per gallon.

However, in the case of gasoline to be used for testing aircraft engines or the propulsion of an aircraft operated under a commercial permit for public transportation of passengers or goods, or for other purposes determined by regulation, the amount of the tax shall be three cents per gallon.

1972, c. 30, s. 2.