T-1 - Fuel Tax Act

Section 50.0.2 Disposition versions

1999-04-01

50.0.2. For the purposes of this Division and the regulations thereunder, unless the context indicates a different meaning,

(a)  “International Agreement” means the International Fuel Tax Agreement;

(b)  “jurisdiction” means the District of Columbia, a state of the United States, a province of Canada, the Northwest Territories or the Yukon Territory;

(c)  “base jurisdiction” has the meaning assigned by regulation;

(d)  “carrier” means

i.  a person, other than a prescribed person, who transports goods or passengers in Québec and outside Québec, whose base jurisdiction is participating in the International Agreement, or

ii.  a prescribed person.

1995, c. 63, s. 526.