Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-1 - Fuel Tax Act

Section 51
Disposition versions

Full text
51. In order to facilitate the collection and remittance of the tax imposed by this Act or to prevent the payment twice of such tax on the same fuel, or to make the necessary deductions for evaporation or accidental loss of fuel, the Minister may make with any person holding a permit provided for in section 27 such agreements in writing as he considers expedient.
The Minister may also make agreements under the first paragraph with a consumer, a retail dealer holding a registration certificate issued under section 23 or any person carrying on a business who acquires fuel in Québec that is intended to be exported and used outside Québec.
1972, c. 30, s. 55; 1986, c. 18, s. 11; 1999, c. 65, s. 74; 2001, c. 52, s. 25.
51. In order to facilitate the collection and remittance of the tax imposed by this Act or to prevent the payment twice of such tax on the same fuel, or to make the necessary deductions for evaporation or accidental loss of fuel, the Minister may make with any person holding a permit provided for in section 27 such agreements in writing as he considers expedient.
The Minister may also make agreements under the first paragraph with any retail dealer who holds the registration certificate provided for in section 23.
1972, c. 30, s. 55; 1986, c. 18, s. 11; 1999, c. 65, s. 74.
51. In order to facilitate the collection and remittance of the tax imposed by this Act or to prevent the payment twice of such tax on the same fuel, or to make the necessary deductions for evaporation or accidental loss of fuel, the Minister may make with any person holding a registration certificate such agreements in writing as he considers expedient.
1972, c. 30, s. 55; 1986, c. 18, s. 11.
51. In order to facilitate the collection and remittance of the taxes imposed by this act or to prevent the payment twice of such taxes on the same fuel, or to make the necessary deductions for evaporation or accidental loss of fuel, the Minister may make with any person such agreements as he considers expedient and which are not inconsistent with this act.
1972, c. 30, s. 55.
© Gouvernement du Québec