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T-1 - Fuel Tax Act

Section 5
Disposition versions

Full text
5. (Repealed).
1972, c. 30, s. 5; 1977, c. 5, s. 14; 1978, c. 27, s. 1; 1979, c. 76, s. 2; 1980, c. 14, s. 1; 1983, c. 44, s. 63; 1987, c. 21, s. 102.
5. The average retail price per litre to be used in computing the tax provided for in the first paragraph of section 2 is
(a)  $0.395 per litre for regular leaded gasoline;
(b)  $0.430 per litre for high-octane leaded gasoline;
(c)  $0.420 per litre for regular unleaded gasoline;
(d)  $0.430 per litre for high-octane unleaded gasoline;
(e)  $0.360 per litre for fuel oil;
(f)  $0.275 per litre for propane gas.
1972, c. 30, s. 5; 1977, c. 5, s. 14; 1978, c. 27, s. 1; 1979, c. 76, s. 2; 1980, c. 14, s. 1; 1983, c. 44, s. 63.
5. The average retail price per litre to be used in computing the tax provided for in the first paragraph of section 2 is
(a)  $0.20 per litre for regular leaded gasoline;
(b)  $0.23 per litre for high-octane leaded gasoline;
(c)  $0.22 per litre for regular unleaded gasoline;
(d)  $0.23 per litre for high-octane unleaded gasoline; and
(e)  $0.19 per litre for fuel oil.
1972, c. 30, s. 5; 1977, c. 5, s. 14; 1978, c. 27, s. 1; 1979, c. 76, s. 2; 1980, c. 14, s. 1.
5. Every person, provided that he complies with the terms and conditions established by regulation, is entitled to a refund of the tax that he paid on gasoline:
(a)  when the gasoline was used to operate farm machinery, except a pleasure vehicle or truck, but only while the machinery was used for farm work, and provided that the principal occupation of the consumer is farming;
(b)  when the gasoline was used to operate a fishing boat, but only while the fishing boat was used for fishing and provided that the principal occupation of the consumer is fishing;
(c)  when the gasoline was used to supply a stationary engine;
(d)  when the gasoline was used as an ingredient in a product manufactured by a person in the course of his principal occupation;
(e)  when the gasoline was used for purposes of scientific research, experimentation or demonstration, unless it was used to supply an internal combustion engine;
(f)  when the gasoline was used to operate a water pump, to the extent that it was used to fight forest fires;
(g)  when the gasoline purchased in Québec by a person carrying on a business was exported and used outside Québec, unless the gasoline was put in a tank supplying an internal combustion engine;
(h)  when the gasoline was used to operate a motor vehicle registered for use exclusively on private land or a private road, and used for farming, forest or mining operations as defined by regulation.
Paragraph g does not apply when under a reciprocity agreement made between the Gouvernement du Québec and that of the territory to which the gasoline is exported and where it is used, that gasoline is not subject in such territory to a tax equivalent to the gasoline tax, and the gasoline imported into Québec from such territory is not subject to gasoline tax. Such an agreement shall be confirmed by a regulation published in the Gazette officielle du Québec.
1972, c. 30, s. 5; 1977, c. 5, s. 14; 1978, c. 27, s. 1; 1979, c. 76, s. 2.
The insertion of subparagraph h in the first paragraph of section 5 of this act by section 1 of chapter 27 of the statutes of 1978 has effect from 19 April 1978. (1978, c. 27, s. 3).
5. Every person, provided that he complies with the terms and conditions established by regulation, is entitled to a refund of the tax that he paid on gasoline:
(a)  when the gasoline was used to operate farm machinery used exclusively for farming work, except a pleasure vehicle or truck, provided that the principal occupation of the consumer is farming;
(b)  when the gasoline was used to operate a fishing boat used exclusively for fishing, provided that the principal occupation of the consumer is fishing;
(c)  when the gasoline was used to supply a stationary engine;
(d)  when the gasoline was used as an ingredient in a product manufactured by a person in the course of his principal occupation;
(e)  when the gasoline was used for purposes of scientific research, experimentation or demonstration, unless it was used to supply an internal combustion engine;
(f)  when the gasoline was used to operate a water pump, to the extent that it was used to fight forest fires;
(g)  when the gasoline purchased in Québec by a person carrying on a business was exported and used outside Québec, unless the gasoline was put in a tank supplying an internal combustion engine;
(h)  when the gasoline was used to operate a motor vehicle registered for use exclusively on private land or a private road, and used for farming, forest or mining operations as defined by regulation.
Paragraph g does not apply when under a reciprocity agreement made between the Gouvernement du Québec and that of the territory to which the gasoline is exported and where it is used, that gasoline is not subject in such territory to a tax equivalent to the gasoline tax, and the gasoline imported into Québec from such territory is not subject to gasoline tax. Such an agreement shall be confirmed by a regulation published in the Gazette officielle du Québec.
1972, c. 30, s. 5; 1977, c. 5, s. 14; 1978, c. 27, s. 1.
The insertion of subparagraph h in the first paragraph of section 5 of this act by section 1 of chapter 27 of the statutes of 1978 has effect from 19 April 1978. (1978, c. 27, s. 3).
5. Every person, provided that he complies with the terms and conditions established by regulation, is entitled to a refund of the tax that he paid on gasoline:
(a)  when the gasoline was used to operate farm machinery used exclusively for farming work, except a pleasure vehicle or truck, provided that the principal occupation of the consumer is farming;
(b)  when the gasoline was used to operate a fishing boat used exclusively for fishing, provided that the principal occupation of the consumer is fishing;
(c)  when the gasoline was used to supply a stationary engine;
(d)  when the gasoline was used as an ingredient in a product manufactured by a person in the course of his principal occupation;
(e)  when the gasoline was used for purposes of scientific research, experimentation or demonstration, unless it was used to supply an internal combustion engine;
(f)  when the gasoline was used to operate a water pump, to the extent that it was used to fight forest fires;
(g)  when the gasoline purchased in Québec by a person carrying on a business was exported and used outside Québec, unless the gasoline was put in a tank supplying an internal combustion engine.
Paragraph g does not apply when under a reciprocity agreement made between the Gouvernement du Québec and that of the territory to which the gasoline is exported and where it is used, that gasoline is not subject in such territory to a tax equivalent to the gasoline tax, and the gasoline imported into Québec from such territory is not subject to gasoline tax. Such an agreement shall be confirmed by a regulation published in the Gazette officielle du Québec.
1972, c. 30, s. 5; 1977, c. 5, s. 14.
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