Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-1 - Fuel Tax Act

Section 40
Disposition versions

Full text
40. Any member of the Sûreté du Québec, any member of a municipal police force or any person authorized by the Minister for such purposes may stop a vehicle used to transport bulk fuel in Québec where he has reasonable grounds to believe that the fuel transported therein is intended for sale for consumption in Québec and that the purchaser does not hold a registration certificate provided for in section 23 or a collection officer’s permit provided for in section 27.
Unless a member of the Sûreté du Québec, a member of a municipal police force or the Minister, as the case may be, authorizes otherwise, the vehicle shall not be moved until a judge rules on the application referred to in section 40 or 40.1.0.1 of the Tax Administration Act (chapter A-6.002), which must be introduced with reasonable dispatch, and until the vehicle is seized, where applicable.
1972, c. 30, s. 40; 1977, c. 5, s. 14; 1986, c. 18, s. 6; 1990, c. 4, s. 846; 1991, c. 15, s. 17; 1993, c. 79, s. 54; 1996, c. 31, s. 39; 2009, c. 15, s. 538; 2010, c. 31, s. 175.
40. Any member of the Sûreté du Québec, any member of a municipal police force or any person authorized by the Minister for such purposes may stop a vehicle used to transport bulk fuel in Québec where he has reasonable grounds to believe that the fuel transported therein is intended for sale for consumption in Québec and that the purchaser does not hold a registration certificate provided for in section 23 or a collection officer’s permit provided for in section 27.
Unless a member of the Sûreté du Québec, a member of a municipal police force or the Minister, as the case may be, authorizes otherwise, the vehicle shall not be moved until a judge rules on the application referred to in section 40 or 40.1.0.1 of the Act respecting the Ministère du Revenu (chapter M-31), which must be introduced with reasonable dispatch, and until the vehicle is seized, where applicable.
1972, c. 30, s. 40; 1977, c. 5, s. 14; 1986, c. 18, s. 6; 1990, c. 4, s. 846; 1991, c. 15, s. 17; 1993, c. 79, s. 54; 1996, c. 31, s. 39; 2009, c. 15, s. 538.
40. Any member of the Sûreté du Québec, any member of a municipal police force or any person authorized by the Minister for such purposes may stop a vehicle used to transport bulk fuel in Québec where he has reasonable grounds to believe that the fuel transported therein is intended for sale for consumption in Québec and that the purchaser does not hold a registration certificate provided for in section 23 or a collection officer’s permit provided for in section 27.
Unless a member of the Sûreté du Québec, a member of a municipal police force or the Minister, as the case may be, authorizes otherwise, the vehicle shall not be moved until a judge rules on the application referred to in section 40.1, which must be introduced with reasonable dispatch, and until the vehicle is seized, where applicable.
1972, c. 30, s. 40; 1977, c. 5, s. 14; 1986, c. 18, s. 6; 1990, c. 4, s. 846; 1991, c. 15, s. 17; 1993, c. 79, s. 54; 1996, c. 31, s. 39.
40. Any officer of the Sûreté du Québec, any member of a municipal police force or any person authorized by the Minister for such purposes may stop a vehicle used to transport bulk fuel in Québec where he has reasonable grounds to believe that the fuel transported therein is intended for sale for consumption in Québec and that the purchaser does not hold a registration certificate provided for in section 23 or a collection officer’s permit provided for in section 27.
Unless the Minister authorizes otherwise, the vehicle shall not be moved until a judge rules on the application referred to in section 40.1, which must be introduced with reasonable dispatch, and until its seizure, where such is the case.
1972, c. 30, s. 40; 1977, c. 5, s. 14; 1986, c. 18, s. 6; 1990, c. 4, s. 846; 1991, c. 15, s. 17; 1993, c. 79, s. 54.
40. Any officer of the Sûreté du Québec, any member of a municipal police force or any person authorized by the Minister for such purposes may stop a vehicle used to transport bulk fuel in Québec where he has reasonable grounds to believe that the fuel transported therein is intended for sale for consumption in Québec and that the purchaser does not hold a registration certificate provided for in section 23 or a collection officer’s permit provided for in section 27.
Unless the Minister authorizes otherwise, the vehicle shall not be moved until a judge rules on the application referred to in section 40.1, submitted by the Minister with reasonable dispatch, and until its seizure, where such is the case.
1972, c. 30, s. 40; 1977, c. 5, s. 14; 1986, c. 18, s. 6; 1990, c. 4, s. 846; 1991, c. 15, s. 17.
40. Any officer of the Sûreté du Québec or any person authorized by the Minister for such purposes may at any time or place, order a motor vehicle used to transport fuel in Québec to be stopped and not moved where he believes on reasonable grounds that fuel transported therein is intended for sale for consumption in Québec and that neither the dealer nor the purchaser holds the registration certificate prescribed by law.
Unless the Minister authorizes otherwise, the vehicle shall not be moved until a judge rules on the application referred to in section 40.1, submitted by the Minister with reasonable dispatch, and until its seizure, where such is the case.
1972, c. 30, s. 40; 1977, c. 5, s. 14; 1986, c. 18, s. 6; 1990, c. 4, s. 846.
40. Any officer of the Sûreté du Québec or any person authorized by the Minister for such purposes may, without a warrant, at any time or place, stop a motor vehicle used to transport fuel in Québec and order it not to be moved where he believes on reasonable grounds that fuel transported therein is intended for sale for consumption in Québec and that neither the dealer nor the purchaser holds the registration certificate prescribed by law.
Unless the Minister authorizes otherwise, the vehicle shall not be moved until a judge rules on the application referred to in section 40.1, submitted by the Minister with reasonable dispatch, and until its seizure, where such is the case.
1972, c. 30, s. 40; 1977, c. 5, s. 14; 1986, c. 18, s. 6.
40. An officer of the Sûreté du Québec or a person authorized under section 39 may without a warrant seize a motor-vehicle in which he has serious reason to believe coloured fuel oil has been placed or used under circumstances contrary to this act. A vehicle so seized shall remain in the custody of a person the Minister designates for that purpose until the court having jurisdiction declares the vehicle confiscated or orders it returned to its owner.
1972, c. 30, s. 40; 1977, c. 5, s. 14.
© Gouvernement du Québec