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 50.0.3
Disposition versions

Full text
50.0.3. A carrier shall pay to the Minister the tax established in the first paragraph of section 2 in respect of the fuel used by him in Québec in the propulsion of a prescribed motor vehicle.
The tax is payable on or before the last day of the month following each of the quarters ending on 31 March, 30 June, 30 September and 31 December in a year, in respect of the fuel used during the quarter concerned, if the carrier has not paid such tax on the acquisition of the fuel.
The tax shall be computed in accordance with the rules of the International Agreement and any amendments thereto.
1995, c. 63, s. 526.
© Gouvernement du Québec