Ministère de l'Emploi et de la Solidarité sociale
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T-1 - Fuel Tax Act

Section 6
Disposition versions

Full text
6. (Repealed).
1972, c. 30, s. 6; 1974, c. 23, s. 1; 1978, c. 28, s. 3; 1980, c. 14, s. 1; 1983, c. 44, s. 64; 1987, c. 21, s. 102.
6. An average retail price per litre mentioned in section 5 is used to compute the tax provided for in the first paragraph of section 2 until it is replaced by an average retail price per litre determined from time to time by the Minister in accordance with section 7.
1972, c. 30, s. 6; 1974, c. 23, s. 1; 1978, c. 28, s. 3; 1980, c. 14, s. 1; 1983, c. 44, s. 64.
6. The average retail price per litre mentioned in one or other of paragraphs a to e of section 5 is used to compute the tax provided for in the first paragraph of section 2 until it is replaced by an average retail price per litre determined from time to time by the Minister in accordance with section 7.
1972, c. 30, s. 6; 1974, c. 23, s. 1; 1978, c. 28, s. 3; 1980, c. 14, s. 1.
6. The Minister shall withhold an amount of $0.007 per litre on any refund provided for in section 5, except in the cases described in subparagraphs a, b and g of the first paragraph of that section, and in subparagraph c of the same paragraph when the consumer is a person whose principal occupation is farming or fishing.
The Minister may withhold, on any refund made under subparagraph g of the first paragraph of section 5, an amount $0.000 22 per litre as compensation for administrative costs.
1972, c. 30, s. 6; 1974, c. 23, s. 1; 1978, c. 28, s. 3.
6. The Minister shall withhold an amount of three cents per gallon on any refund provided for in section 5, except in the cases described in subparagraphs a, b and g of the first paragraph of that section, and in subparagraph c of the same paragraph when the consumer is a person whose principal occupation is farming or fishing.
The Minister may whithhold, on any refund made under subparagraph g of the first paragraph of section 5, an amount of one-tenth of one cent per gallon, as compensation for administrative costs.
1972, c. 30, s. 6; 1974, c. 23, s. 1.
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