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T-1 - Fuel Tax Act
Section 51.1.1
Disposition versions
51.1.1. For the purposes of the sixth paragraph of section 51.1, a retail dealer may choose a designated supplier by making an application to that effect to the Minister in the prescribed form containing prescribed information.
A retail dealer may have no more than one designated supplier at any time.
For the purposes of section 51.1 and this section, “designated supplier” of a retail dealer who operates a fuel retail outlet on a reserve means the holder of a collection officer’s permit authorized by the Minister to apply a percentage of reduction to a quantity of fuel subject to a contract between the collection officer and the retail dealer, for the purpose of determining the amount equal to the tax to be collected under section 51.1 in respect of the quantity of fuel.
