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T-1 - Fuel Tax Act

Section 54
Disposition versions

Full text
54. Where a person is transporting bulk fuel in Québec without having in his possession the manifest or way-bill provided for in section 32.1, it is presumed that the fuel is intended for delivery in Québec.
1972, c. 30, s. 58; 1991, c. 15, s. 30; 1997, c. 3, s. 139.
54. Where a person is transporting bulk fuel in Québec without having in his possession the manifest or way-bill provided for in section 32.1, it is presumed, in the absence of proof to the contrary, that the fuel is intended for delivery in Québec.
1972, c. 30, s. 58; 1991, c. 15, s. 30.
54. No provision of this act shall be interpreted as prohibiting the transportation in transit, with or without transshipment, of fuel in Québec; but, if such transportation is made without a bill of lading or consignment note indicating that the shipment of fuel is from a place outside Québec to another place also outside Québec, there is a presumption juris tantum that it is to be delivered in Québec.
1972, c. 30, s. 58.
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