T-1 - Fuel Tax Act

Section 27 Disposition versions

2000-11-15

27. Every person who, in Québec,

(a)  is a collection officer,

(b)  is an importer,

(c)  is a refiner,

(d)  is a storer,

(e)  transports bulk fuel,

(f)  (subparagraph repealed);

(g)  blends taxable fuel with another non-taxable petroleum product for the purpose of resale, except a person holding a refiner’s permit,

shall hold a permit issued for that purpose under this Act, unless he is exempt from this requirement by regulation.

In addition, every person who, in Québec, colours fuel oil shall, for each establishment where colouring is carried out, hold a permit issued for that purpose under this Act, unless the person is exempt from that requirement by regulation.

1972, c. 30, s. 27; 1990, c. 4, s. 843; 1991, c. 15, s. 10; 2000, c. 39, s. 294.

1999-04-01

27. Every person who, in Québec,

(a)  is a collection officer,

(b)  is an importer,

(c)  is a refiner,

(d)  is a storer,

(e)  transports bulk fuel,

(f)  colours fuel oil, or

(g)  blends taxable fuel with another non-taxable petroleum product for the purpose of resale, except a person holding a refiner’s permit,

shall hold a permit issued for that purpose under this Act, unless he is exempt from this requirement by regulation.

1972, c. 30, s. 27; 1990, c. 4, s. 843; 1991, c. 15, s. 10.

1990-10-01

27. The Minister may also require of any person, as a condition for the issue or continuance in force of a certificate in his name, security in such amount as the Minister may fix, taking into account the amount of the taxes which such person had to remit for the six months preceding the date on which security is required, if such person:

(a)  has been convicted of an offence against this Act;

(b)  is insolvent; or

(c)  owes duties under a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31), and does not contest his obligation to pay such duties before the competent court.

1972, c. 30, s. 27; 1990, c. 4, s. 843.

1977-12-31

27. The Minister may also require of any person, as a condition for the issue or continuance in force of a certificate in his name, security in such amount as the Minister may fix, taking into account the amount of the taxes which such person had to remit for the six months preceding the date on which security is required, if such person:

(a)  has been found guilty of an offence against this act;

(b)  is insolvent; or

(c)  owes duties under a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31), and does not contest his obligation to pay such duties before the competent court.

1972, c. 30, s. 27.