T-1 - Fuel Tax Act

Section 7 Disposition versions

1999-04-01

7. (Repealed).

1972, c. 30, s. 7; 1978, c. 28, s. 4; 1980, c. 14, s. 1; 1987, c. 21, s. 102.

1980-06-18

7. The Minister shall determine the average retail price per litre of any fuel mentioned in section 4 by means of a representative statistical sampling of prices of that fuel, excluding the tax under this act, in effect in the fuel retail outlets situated on the Island of Montréal, and round off that price downward to the nearest half cent.

1972, c. 30, s. 7; 1978, c. 28, s. 4; 1980, c. 14, s. 1.

1979-01-01

7. Every person who in any way acquires fuel oil in Québec for purposes other than resale shall pay to the Minister a tax of $0.055 per litre.

However, the amount of that tax shall be $0.007 per litre in the case of a person acquiring coloured fuel oil to be used:

(a)  as an ingredient in a product manufactured by a person in the course of his principal occupation;

(b)  to operate a water pump, to the extent that it is used to fight forest fires;

(c)  to supply a railroad locomotive engine;

(d)  to supply a stationary engine.

1972, c. 30, s. 7; 1978, c. 28, s. 4.

1977-12-31

7. Every person who in any way acquires fuel oil in Québec for purposes other than resale shall pay to the Minister a tax of twenty-five cents per gallon.

However, the amount of that tax shall be three cents per gallon in the case of a person acquiring coloured fuel oil to be used:

(a)  as an ingredient in a product manufactured by a person in the course of his principal occupation;

(b)  to operate a water pump, to the extent that it is used to fight forest fires;

(c)  to supply a railroad locomotive engine;

(d)  to supply a stationary engine.

1972, c. 30, s. 7.