T-1 - Fuel Tax Act

Section 31.5 Disposition versions

1999-04-01

31.5. (Repealed).

1991, c. 15, s. 10; 1993, c. 79, s. 52.

1991-09-01

31.5. The Minister may require from any person, as a condition of issue or continuance in force of a registration certificate or permit, security in the amount he may fix, taking into account, where applicable, the amounts that the person is likely to collect, remit or pay under this Act within six months of the date on which the security is required, or the amounts he was required to remit or pay under this Act in respect of the six months preceding that date, if the person

(a)  has been convicted of an offence against a fiscal law within the preceding five years;

(b)  is controlled by a person who has been convicted of an offence against a fiscal law within the preceding five years or one of whose directors or officers has been convicted of such an offence within the same period;

(c)  is unable, by reason of his financial situation, to assume the obligations arising out of his enterprise;

(d)  fails to pay an amount to the Minister that he is required to pay to him under section 1015 of the Taxation Act (chapter I-3) or section 23 or 24 of the Act respecting the Ministère du Revenu (chapter M-31)

The Minister may, at any time, require additional security if, at that time, the amount of security furnished is less than the amount that could be fixed at that time according to the terms and conditions provided in the first paragraph.

1991, c. 15, s. 10.