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T-1 - Fuel Tax Act

Section 15.1
Disposition versions

Full text
15.1. Subject to section 17.1, every consumer shall, in respect of gasoline stored in an area subject to a tax increase, other than gasoline to be used for supplying an aircraft engine, on or before the 15th day of each month, render an account to the Minister, using the prescribed form, on the tax increase provided for in the third paragraph of section 2 that he owes for gasoline acquired during the preceding month, if he has not paid such tax on its acquisition, and shall at the same time remit the amount of that increase to the Minister.
Every consumer who produces gasoline in Québec shall have the same obligation.
1995, c. 65, s. 133; 2005, c. 38, s. 401; 2012, c. 28, s. 186.
15.1. Subject to section 17.1, every consumer shall, in respect of gasoline stored in the area of jurisdiction of the Agence métropolitaine de transport, other than gasoline to be used for supplying an aircraft engine, on or before the fifteenth day of each month, render an account to the Minister, on the prescribed form, on the tax provided for in the third paragraph of section 2 that he owes for gasoline acquired during the preceding month, if he has not paid such tax on its acquisition, and shall, at the same time, remit the amount of that tax to the Minister.
Every consumer who produces gasoline in Québec shall have the same obligation.
1995, c. 65, s. 133; 2005, c. 38, s. 401.
15.1. Subject to section 17.1, every consumer shall, in respect of gasoline stored in the area of jurisdiction of the Agence métropolitaine de transport, other than gasoline to be used for supplying an aircraft engine, not later than the last day of each month, render an account to the Minister, on the prescribed form, on the tax provided for in the third paragraph of section 2 that he owes for gasoline acquired during the preceding month, if he has not paid such tax on its acquisition, and shall, at the same time, remit the amount of that tax to the Minister.
Every consumer who produces fuel in Québec shall have the same obligation.
1995, c. 65, s. 133.
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