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T-1 - Fuel Tax Act
Section 51.1
Disposition versions
51.1. The holder of a collection officer’s permit shall collect, as a mandatary of the Minister, an amount equal to the tax established in the first, fourth or fifth paragraph of section 2 from every person to whom the permit holder sells, delivers or causes to be delivered fuel in Québec. This requirement does not apply in respect of fuel delivered outside Québec or in respect of fuel sold in Québec to a wholesale dealer who has no residence or place of business in Québec and who does not hold a collection officer’s permit, where the fuel is delivered in circumstances described in the second paragraph of section 28.
However, where the fuel is delivered to the purchaser in a region referred to in the second paragraph of section 2, the amount equal to the tax referred to in the first paragraph shall be reduced by the percentage or the amount of the reduction determined under the sixth paragraph of that section in respect of that region, on the conditions and according to the modalities of application prescribed by regulation.
Where the holder of a collection officer’s permit delivers or causes to be delivered gasoline, other than gasoline to be used for supplying an aircraft engine, in an area subject to a tax increase, the amount referred to in the first paragraph must be increased by the amount provided for in the third paragraph of section 2 that is applicable to that gasoline.
However, where the holder of a collection officer’s permit sells, delivers or causes to be delivered fuel to a person who has made an agreement with the Minister under section 51, the amount equal to the tax shall be collected on the conditions and according to the modalities specified in the agreement.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount equal to the tax shall be collected at the time of the sale on the total quantity that is the object of the contract, taking into account of any amount equal to the tax payable by reason of the place of delivery.
However, subject to the fourth paragraph, the Minister may, from the day the Minister determines, authorize the holder of a collection officer’s permit who is the designated supplier of a retail dealer who operates a fuel retail outlet on a reserve (other than such a retail dealer who uses the computing solution in that establishment) to apply the percentage of reduction specified by the Minister to the total quantity of fuel subject to a contract between the collection officer and the retail dealer, in which case the collection officer is, despite the fifth paragraph, exempt from collecting the amount equal to the tax in respect of the quantity of fuel subject to the reduction.
The Minister may, at any time, by written notice to the holder of a collection officer’s permit and to the retail dealer, revoke the authorization provided for in the sixth paragraph or prescribe a new percentage of reduction, in which case, the new conditions apply from the day the Minister determines.
The amount equal to the tax shall, for each type of fuel, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the collection officer. However, where gasoline is delivered in an area subject to a tax increase, there may be indicated the total amount consisting of the amounts provided for in the first and third paragraphs.
The documents and books referred to in the eighth paragraph shall also indicate the mode used, in accordance with section 2.1, to compute the amount equal to the tax. Furthermore, those documents and any delivery slip shall indicate whether the quantity of fuel sold or delivered is measured at ambient temperature or at the reference temperature of 15 °C. In the latter case, they shall also indicate, for each type of fuel, the quantity measured at ambient temperature.
51.1. The holder of a collection officer’s permit shall collect, as a mandatary of the Minister, an amount equal to the tax established in the first, fourth or fifth paragraph of section 2 from every person to whom the permit holder sells, delivers or causes to be delivered fuel in Québec. This requirement does not apply in respect of fuel delivered outside Québec or in respect of fuel sold in Québec to a wholesale dealer who has no residence or place of business in Québec and who does not hold a collection officer’s permit, where the fuel is delivered in circumstances described in the second paragraph of section 28.
However, where the fuel is delivered to the purchaser in a region referred to in the second paragraph of section 2, the amount equal to the tax referred to in the first paragraph shall be reduced by the percentage or the amount of the reduction determined under the sixth paragraph of that section in respect of that region, on the conditions and according to the modalities of application prescribed by regulation.
Where the holder of a collection officer’s permit delivers or causes to be delivered gasoline, other than gasoline to be used for supplying an aircraft engine, in an area subject to a tax increase, the amount referred to in the first paragraph must be increased by the amount provided for in the third paragraph of section 2 that is applicable to that gasoline.
However, where the holder of a collection officer’s permit sells, delivers or causes to be delivered fuel to a person who has made an agreement with the Minister under section 51, the amount equal to the tax shall be collected on the conditions and according to the modalities specified in the agreement.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount equal to the tax shall be collected at the time of the sale on the total quantity that is the object of the contract, taking into account of any amount equal to the tax payable by reason of the place of delivery.
However, subject to the fourth paragraph, the Minister may, from the day the Minister determines, authorize the holder of a collection officer’s permit who is the designated supplier of a retail dealer who operates a fuel retail outlet on a reserve, to apply the percentage of reduction specified by the Minister to the total quantity of fuel subject to a contract between the collection officer and the retail dealer, in which case the collection officer is, despite the fifth paragraph, exempt from collecting the amount equal to the tax in respect of the quantity of fuel subject to the reduction.
The Minister may, at any time, by written notice to the holder of a collection officer’s permit and to the retail dealer, revoke the authorization provided for in the sixth paragraph or prescribe a new percentage of reduction, in which case, the new conditions apply from the day the Minister determines.
The amount equal to the tax shall, for each type of fuel, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the collection officer. However, where gasoline is delivered in an area subject to a tax increase, there may be indicated the total amount consisting of the amounts provided for in the first and third paragraphs.
The documents and books referred to in the eighth paragraph shall also indicate the mode used, in accordance with section 2.1, to compute the amount equal to the tax. Furthermore, those documents and any delivery slip shall indicate whether the quantity of fuel sold or delivered is measured at ambient temperature or at the reference temperature of 15 °C. In the latter case, they shall also indicate, for each type of fuel, the quantity measured at ambient temperature.
51.1. The holder of a collection officer’s permit shall collect, as a mandatary of the Minister, an amount equal to the tax established in the first, fourth or fifth paragraph of section 2 from every person to whom the permit holder sells, delivers or causes to be delivered fuel in Québec. This requirement does not apply in respect of fuel delivered outside Québec or in respect of fuel sold in Québec to a wholesale dealer who has no residence or place of business in Québec and who does not hold a collection officer’s permit, where the fuel is delivered in circumstances described in the second paragraph of section 28.
However, where the fuel is delivered to the purchaser in a region referred to in the second paragraph of section 2, the amount equal to the tax referred to in the first paragraph shall be reduced by the percentage or the amount of the reduction determined under the sixth paragraph of that section in respect of that region, on the conditions and according to the modalities of application prescribed by regulation.
Where the holder of a collection officer’s permit delivers or causes to be delivered gasoline, other than gasoline to be used for supplying an aircraft engine, in the area of jurisdiction of the Agence métropolitaine de transport, the amount referred to in the first paragraph shall be increased by the amount provided for in the third paragraph of section 2.
However, where the holder of a collection officer’s permit sells, delivers or causes to be delivered fuel to a person who has made an agreement with the Minister under section 51, the amount equal to the tax shall be collected on the conditions and according to the modalities specified in the agreement.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount equal to the tax shall be collected at the time of the sale on the total quantity that is the object of the contract, taking into account of any amount equal to the tax payable by reason of the place of delivery.
However, subject to the fourth paragraph, the Minister may, from the day the Minister determines, authorize the holder of a collection officer’s permit who is the designated supplier of a retail dealer who operates a fuel retail outlet on a reserve, to apply the percentage of reduction specified by the Minister to the total quantity of fuel subject to a contract between the collection officer and the retail dealer, in which case the collection officer is, despite the fifth paragraph, exempt from collecting the amount equal to the tax in respect of the quantity of fuel subject to the reduction.
The Minister may, at any time, by written notice to the holder of a collection officer’s permit and to the retail dealer, revoke the authorization provided for in the sixth paragraph or prescribe a new percentage of reduction, in which case, the new conditions apply from the day the Minister determines.
The amount equal to the tax shall, for each type of fuel, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the collection officer. However, where gasoline is delivered in the area of jurisdiction of the Agence métropolitaine de transport, there may be indicated the total amount consisting of the amounts provided for in the first and third paragraphs.
The documents and books referred to in the eighth paragraph shall also indicate the mode used, in accordance with section 2.1, to compute the amount equal to the tax. Furthermore, those documents and any delivery slip shall indicate whether the quantity of fuel sold or delivered is measured at ambient temperature or at the reference temperature of 15 degrees Celsius. In the latter case, they shall also indicate, for each type of fuel, the quantity measured at ambient temperature.
51.1. The holder of a collection officer’s permit shall collect, as a mandatary of the Minister, an amount equal to the tax established in the first, fourth or fifth paragraph of section 2 from every person to whom the permit holder sells, delivers or causes to be delivered fuel in Québec. This requirement does not apply in respect of fuel delivered outside Québec or in respect of fuel sold in Québec to a wholesale dealer who has no residence or place of business in Québec and who does not hold a collection officer’s permit, where the fuel is delivered in circumstances described in the second paragraph of section 28.
However, where the fuel is delivered to the purchaser in a region referred to in the second paragraph of section 2, the amount equal to the tax referred to in the first paragraph shall be reduced by the percentage or the amount of the reduction determined under the sixth paragraph of that section in respect of that region, on the conditions and according to the modalities of application prescribed by regulation.
Where the holder of a collection officer’s permit delivers or causes to be delivered gasoline, other than gasoline to be used for supplying an aircraft engine, in the area of jurisdiction of the Agence métropolitaine de transport, the amount referred to in the first paragraph shall be increased by the amount provided for in the third paragraph of section 2.
However, where the holder of a collection officer’s permit sells, delivers or causes to be delivered fuel to a person who has made an agreement with the Minister under section 51, the amount equal to the tax shall be collected on the conditions and according to the modalities specified in the agreement.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount equal to the tax shall be collected at the time of the sale on the total quantity that is the object of the contract, taking into account of any amount equal to the tax payable by reason of the place of delivery.
The amount equal to the tax shall, for each type of fuel, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the collection officer. However, where gasoline is delivered in the area of jurisdiction of the Agence métropolitaine de transport, there may be indicated the total amount consisting of the amounts provided for in the first and third paragraphs.
The documents and books referred to in the sixth paragraph shall also indicate the mode used, in accordance with section 2.1, to compute the amount equal to the tax. Furthermore, those documents and any delivery slip shall indicate whether the quantity of fuel sold or delivered is measured at ambient temperature or at the reference temperature of 15 degrees Celsius. In the latter case, they shall also indicate, for each type of fuel, the quantity measured at ambient temperature.
51.1. The holder of a collection officer’s permit shall collect, as a mandatary of the Minister, an amount equal to the tax established in the first, fourth or fifth paragraph of section 2 from every person to whom the permit holder sells, delivers or causes to be delivered fuel in Québec. This requirement does not apply in respect of fuel delivered outside Québec.
However, where the fuel is delivered to the purchaser in a region referred to in the second paragraph of section 2, the amount equal to the tax referred to in the first paragraph shall be reduced by the percentage or the amount of the reduction determined under the sixth paragraph of that section in respect of that region, on the conditions and according to the modalities of application prescribed by regulation.
Where the holder of a collection officer’s permit delivers or causes to be delivered gasoline, other than gasoline to be used for supplying an aircraft engine, in the area of jurisdiction of the Agence métropolitaine de transport, the amount referred to in the first paragraph shall be increased by the amount provided for in the third paragraph of section 2.
However, where the holder of a collection officer’s permit sells, delivers or causes to be delivered fuel to a person who has made an agreement with the Minister under section 51, the amount equal to the tax shall be collected on the conditions and according to the modalities specified in the agreement.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount equal to the tax shall be collected at the time of the sale on the total quantity that is the object of the contract, taking into account of any amount equal to the tax payable by reason of the place of delivery.
The amount equal to the tax shall, for each type of fuel, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the collection officer. However, where gasoline is delivered in the area of jurisdiction of the Agence métropolitaine de transport, there may be indicated the total amount consisting of the amounts provided for in the first and third paragraphs.
The documents and books referred to in the sixth paragraph shall also indicate the mode used, in accordance with section 2.1, to compute the amount equal to the tax. Furthermore, those documents and any delivery slip shall indicate whether the quantity of fuel sold or delivered is measured at ambient temperature or at the reference temperature of 15 degrees Celsius. In the latter case, they shall also indicate, for each type of fuel, the quantity measured at ambient temperature.
51.1. The holder of a collection officer’s permit shall collect, as a mandatary of the Minister, an amount equal to the tax established in the first or fourth paragraph of section 2 from every person to whom he sells, delivers or causes to be delivered fuel in Québec. This requirement does not apply in respect of fuel delivered outside Québec.
However, where the fuel is delivered to the purchaser in a region referred to in the second paragraph of section 2, the amount equal to the tax referred to in the first paragraph shall be reduced by the percentage or the amount of the reduction determined under the fifth paragraph of that section in respect of that region, on the conditions and according to the modalities of application prescribed by regulation.
Where the holder of a collection officer’s permit delivers or causes to be delivered gasoline, other than gasoline to be used for supplying an aircraft engine, in the area of jurisdiction of the Agence métropolitaine de transport, the amount referred to in the first paragraph shall be increased by the amount provided for in the third paragraph of section 2.
However, where the holder of a collection officer’s permit sells, delivers or causes to be delivered fuel to a person who has made an agreement with the Minister under section 51, the amount equal to the tax shall be collected on the conditions and according to the modalities specified in the agreement.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount equal to the tax shall be collected at the time of the sale on the total quantity that is the object of the contract, taking into account of any amount equal to the tax payable by reason of the place of delivery.
The amount equal to the tax shall, for each type of fuel, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the collection officer. However, where gasoline is delivered in the area of jurisdiction of the Agence métropolitaine de transport, there may be indicated the total amount consisting of the amounts provided for in the first and third paragraphs.
The documents and books referred to in the sixth paragraph shall also indicate the mode used, in accordance with section 2.1, to compute the amount equal to the tax. Furthermore, those documents and any delivery slip shall indicate whether the quantity of fuel sold or delivered is measured at ambient temperature or at the reference temperature of 15 degrees Celsius. In the latter case, they shall also indicate, for each type of fuel, the quantity measured at ambient temperature.
51.1. The holder of a collection officer’s permit shall collect, as an agent of the Minister, an amount equal to the tax provided for in section 2 from every person to whom he sells, delivers or causes to be delivered fuel in Québec.
The requirement provided in the first paragraph does not apply in respect of fuel sold or delivered to a person who has made an agreement with the Minister under section 51 or in respect of fuel delivered outside Québec.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected at the time of the sale and on the total quantity that is the object of the contract.
The amount referred to in the first paragraph shall, for each type of fuel, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the collection officer. Such documents and books shall also indicate the mode used, in accordance with section 2.1, to compute the amount.
Furthermore, those documents and any delivery slip shall indicate whether the quantity of fuel sold or delivered is measured at ambient temperature or at the reference temperature of 15 degrees Celsius. In the latter case, they shall also indicate, for each type of fuel, the quantity measured at ambient temperature.
51.1. The holder of a collection officer’s permit shall collect, as an agent of the Minister, an amount equal to the tax provided for in section 2 from every person to whom he sells, delivers or causes to be delivered fuel in Québec.
The requirement provided in the first paragraph does not apply in respect of fuel sold or delivered to a person who has made an agreement with the Minister under section 51 or in respect of fuel delivered outside Québec.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected at the time of the sale and on the total quantity that is the object of the contract.
The amount contemplated in the first paragraph shall, for each type of fuel, be indicated separately from the sale price on any document recording the sale, on any invoice and in the accounting books of the collection officer.
51.1. Every collection officer holding a registration certificate shall collect, as an agent of the Minister, an amount equal to the tax provided for in section 2 from every person to whom he sells, delivers or causes to be delivered fuel in Québec.
The requirement provided in the first paragraph does not apply in respect of fuel sold or delivered to a person who has made an agreement with the Minister under section 51 or in respect of fuel delivered outside Québec.
Whether the price is stipulated to be payable in cash, with a term, in instalments or in any other manner, the amount contemplated in the first paragraph shall be collected at the time of the sale and on the total quantity that is the object of the contract.
