T-1 - Fuel Tax Act

Section 1 Disposition versions

2024-05-07

1. In this Act and the regulations, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “collection officer” : any person, other than a retail dealer, who, in Québec, sells or delivers fuel or causes it to be delivered;

(a.1)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(a.2)  “biodiesel fuel” : any oxygenated ester- or ether-based fuel derived from vegetable oils or animal fats;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres, but does not include fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle or fuel carried in a motor vehicle by a consumer in receptacles whose total capacity does not exceed 2,000 litres;

(c)  (subparagraph repealed);

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment, other than a service station, for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative of petroleum, natural gas or coal having a specific gravity of 0.8017 or less at a temperature of 15.556 °C or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(e.1)  “establishment” : any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel contained in a receptacle having a capacity of over 200 litres other than fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Tax Administration Act (chapter A-6.002);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(h.1)  “First Nations member” : an Indian within the meaning of the Indian Act (R.S.C. 1985, c. I-5);

(i)  (subparagraph repealed);

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(n.1)  “person” : any individual, corporation, partnership, association of persons, succession, sequestrator, trustee in bankruptcy, liquidator, fiduciary trustee, administrator or agent;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(o.0.1)  “program for administering the consumption tax exemption for First Nations” : the program under which the purchase of fuel by a tribal council or a band-empowered entity is exempt, in the circumstances described in section 9.1, from the payment of the tax provided for in section 2, or under which the sale of fuel to a First Nations member or a band by a retail dealer is exempt, in the circumstances described in section 12.1, from collection of the tax provided for in section 2;

(o.1)  “refinery” : any place where fuel petroleum products are refined, manufactured, prepared or distilled;

(p)  “refiner” : any person who refines, manufactures, prepares or distils fuel petroleum products in Québec;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  (subparagraph repealed);

(r.0.0.1)  “computing solution” : the computer system determined by the Minister for the purposes of the program for administering the consumption tax exemption for First Nations;

(r.0.1)  “service station” : any establishment where fuel is sold only at retail, only where the fuel generally is dispensed directly into the fuel tank supplying the engine of a motor vehicle solely by means of a dispensing pump connected to an underground tank;

(r.1)  “area of jurisdiction of the Autorité régionale de transport métropolitain” : the area of jurisdiction defined by section 3 of the Act respecting the Autorité régionale de transport métropolitain (chapter A-33.3);

(r.2)  “Gaspésie–Îles-de-la-Madeleine administrative region” : Gaspésie–Îles-de-la-Madeleine administrative region (11) described in the Décret concernant la révision des limites des régions administratives du Québec (chapter D-11, r. 1);

(r.3)  “area subject to a tax increase” : one of the following:

i.  the area of jurisdiction of the Autorité régionale de transport métropolitain, where the tax provided for in the first paragraph of section 2 that is applicable to gasoline delivered in that area of jurisdiction is increased under subparagraph a of the third paragraph of section 2, or

ii.  the Gaspésie–Îles-de-la-Madeleine administrative region, where the tax provided for in the first paragraph of section 2 that is applicable to gasoline delivered in that region is increased under subparagraph b of the third paragraph of section 2;

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to butane gas or liquefied petroleum gas, is equivalent to 0.508 87 kg.

In this Act and the regulations, the expressions “band”, “band-empowered entity”, “band management activities”, “reserve” and “tribal council” have the meaning assigned by the regulations made by the Government for the purposes of section 10.2.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1; 1995, c. 65, s. 125; 1997, c. 85, s. 718; 1999, c. 65, s. 54; 2000, c. 39, s. 292; 2001, c. 52, s. 23; 2006, c. 36, s. 294; 2010, c. 31, s. 166, s. 175; 2011, c. 34, s. 157; 2012, c. 28, s. 182; 2016, c. 8, s. 109; 2024, c. 11, s. 188.

2017-06-01

1. In this Act and the regulations, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “collection officer” : any person, other than a retail dealer, who, in Québec, sells or delivers fuel or causes it to be delivered;

(a.1)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(a.2)  “biodiesel fuel” : any oxygenated ester- or ether-based fuel derived from vegetable oils or animal fats;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres, but does not include fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle or fuel carried in a motor vehicle by a consumer in receptacles whose total capacity does not exceed 2,000 litres;

(c)  (subparagraph repealed);

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment, other than a service station, for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative of petroleum, natural gas or coal having a specific gravity of 0.8017 or less at a temperature of 15.556 °C or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(e.1)  “establishment” : any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel contained in a receptacle having a capacity of over 200 litres other than fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Tax Administration Act (chapter A-6.002);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  (subparagraph repealed);

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(n.1)  “person” : any individual, corporation, partnership, association of persons, succession, sequestrator, trustee in bankruptcy, liquidator, fiduciary trustee, administrator or agent;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(o.0.1)  “Indian tax exemption management program” : the program under which the purchase of fuel by a tribal council or a band-empowered entity is exempt, in the circumstances described in section 9.1, from the payment of the tax provided for in section 2, or under which the sale of fuel to an Indian or a band by a retail dealer is exempt, in the circumstances described in section 12.1, from collection of the tax provided for in section 2;

(o.1)  “refinery” : any place where fuel petroleum products are refined, manufactured, prepared or distilled;

(p)  “refiner” : any person who refines, manufactures, prepares or distils fuel petroleum products in Québec;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  (subparagraph repealed);

(r.0.1)  “service station” : any establishment where fuel is sold only at retail, only where the fuel generally is dispensed directly into the fuel tank supplying the engine of a motor vehicle solely by means of a dispensing pump connected to an underground tank;

(r.1)  “area of jurisdiction of the Autorité régionale de transport métropolitain” the area of jurisdiction defined by section 3 of the Act respecting the Autorité régionale de transport métropolitain (chapter A-33.3);

(r.2)  “Gaspésie–Îles-de-la-Madeleine administrative region” : Gaspésie–Îles-de-la-Madeleine administrative region (11) described in the Décret concernant la révision des limites des régions administratives du Québec (chapter D-11, r. 1);

(r.3)  “area subject to a tax increase” : one of the following:

i.  the area of jurisdiction of the Autorité régionale de transport métropolitain, where the tax provided for in the first paragraph of section 2 that is applicable to gasoline delivered in that area of jurisdiction is increased under subparagraph a of the third paragraph of section 2, or

ii.  the Gaspésie–Îles-de-la-Madeleine administrative region, where the tax provided for in the first paragraph of section 2 that is applicable to gasoline delivered in that region is increased under subparagraph b of the third paragraph of section 2;

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to butane gas or liquefied petroleum gas, is equivalent to 0.508 87 kg.

In this Act and the regulations, the expressions “band”, “band-empowered entity”, “band management activities”, “Indian”, “reserve” and “tribal council” have the meaning assigned by the regulations made by the Government for the purposes of section 10.2.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1; 1995, c. 65, s. 125; 1997, c. 85, s. 718; 1999, c. 65, s. 54; 2000, c. 39, s. 292; 2001, c. 52, s. 23; 2006, c. 36, s. 294; 2010, c. 31, s. 166, s. 175; 2011, c. 34, s. 157; 2012, c. 28, s. 182; 2016, c. 8, s. 109.

2012-12-07

1. In this Act and the regulations, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “collection officer” : any person, other than a retail dealer, who, in Québec, sells or delivers fuel or causes it to be delivered;

(a.1)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(a.2)  “biodiesel fuel” : any oxygenated ester- or ether-based fuel derived from vegetable oils or animal fats;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres, but does not include fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle or fuel carried in a motor vehicle by a consumer in receptacles whose total capacity does not exceed 2,000 litres;

(c)  (subparagraph repealed);

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment, other than a service station, for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative of petroleum, natural gas or coal having a specific gravity of 0.8017 or less at a temperature of 15.556 °C or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(e.1)  “establishment” : any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel contained in a receptacle having a capacity of over 200 litres other than fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Tax Administration Act (chapter A-6.002);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  (subparagraph repealed);

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(n.1)  “person” : any individual, corporation, partnership, association of persons, succession, sequestrator, trustee in bankruptcy, liquidator, fiduciary trustee, administrator or agent;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(o.0.1)  “Indian tax exemption management program” : the program under which the purchase of fuel by a tribal council or a band-empowered entity is exempt, in the circumstances described in section 9.1, from the payment of the tax provided for in section 2, or under which the sale of fuel to an Indian or a band by a retail dealer is exempt, in the circumstances described in section 12.1, from collection of the tax provided for in section 2;

(o.1)  “refinery” : any place where fuel petroleum products are refined, manufactured, prepared or distilled;

(p)  “refiner” : any person who refines, manufactures, prepares or distils fuel petroleum products in Québec;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  (subparagraph repealed);

(r.0.1)  “service station” : any establishment where fuel is sold only at retail, only where the fuel generally is dispensed directly into the fuel tank supplying the engine of a motor vehicle solely by means of a dispensing pump connected to an underground tank;

(r.1)  “area of jurisdiction of the Agence métropolitaine de transport” : means the area of jurisdiction defined by section 3 of the Act respecting the Agence métropolitaine de transport (chapter A-7.02);

(r.2)  “Gaspésie–Îles-de-la-Madeleine administrative region” : Gaspésie–Îles-de-la-Madeleine administrative region (11) described in the Décret concernant la révision des limites des régions administratives du Québec (chapter D-11, r. 1);

(r.3)  “area subject to a tax increase” : one of the following:

i.  the area of jurisdiction of the Agence métropolitaine de transport, where the tax provided for in the first paragraph of section 2 that is applicable to gasoline delivered in that area of jurisdiction is increased under subparagraph a of the third paragraph of section 2, or

ii.  the Gaspésie–Îles-de-la-Madeleine administrative region, where the tax provided for in the first paragraph of section 2 that is applicable to gasoline delivered in that region is increased under subparagraph b of the third paragraph of section 2;

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to butane gas or liquefied petroleum gas, is equivalent to 0.508 87 kg.

In this Act and the regulations, the expressions “band”, “band-empowered entity”, “band management activities”, “Indian”, “reserve” and “tribal council” have the meaning assigned by the regulations made by the Government for the purposes of section 10.2.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1; 1995, c. 65, s. 125; 1997, c. 85, s. 718; 1999, c. 65, s. 54; 2000, c. 39, s. 292; 2001, c. 52, s. 23; 2006, c. 36, s. 294; 2010, c. 31, s. 166, s. 175; 2011, c. 34, s. 157; 2012, c. 28, s. 182.

2011-12-09

1. In this Act and the regulations, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “collection officer” : any person, other than a retail dealer, who, in Québec, sells or delivers fuel or causes it to be delivered;

(a.1)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(a.2)  “biodiesel fuel” : any oxygenated ester- or ether-based fuel derived from vegetable oils or animal fats;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres, but does not include fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle or fuel carried in a motor vehicle by a consumer in receptacles whose total capacity does not exceed 2,000 litres;

(c)  (subparagraph repealed);

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment, other than a service station, for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative of petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(e.1)  “establishment” : any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel contained in a receptacle having a capacity of over 200 litres other than fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Tax Administration Act (chapter A-6.002);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  (subparagraph repealed);

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(n.1)  “person” : any individual, corporation, partnership, association of persons, succession, sequestrator, trustee in bankruptcy, liquidator, fiduciary trustee, administrator or agent;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(o.0.1)  “Indian tax exemption management program” : the program under which the purchase of fuel by a tribal council or a band-empowered entity is exempt, in the circumstances described in section 9.1, from the payment of the tax provided for in section 2, or under which the sale of fuel to an Indian or a band by a retail dealer is exempt, in the circumstances described in section 12.1, from collection of the tax provided for in section 2;

(o.1)  “refinery” : any place where fuel petroleum products are refined, manufactured, prepared or distilled;

(p)  “refiner” : any person who refines, manufactures, prepares or distils fuel petroleum products in Québec;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  (subparagraph repealed);

(r.0.1)  “service station” : any establishment where fuel is sold only at retail, only where the fuel generally is dispensed directly into the fuel tank supplying the engine of a motor vehicle solely by means of a dispensing pump connected to an underground tank;

(r.1)  “area of jurisdiction of the Agence métropolitaine de transport” : means the area of jurisdiction defined by section 3 of the Act respecting the Agence métropolitaine de transport (chapter A-7.02);

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to butane gas or liquefied petroleum gas, is equivalent to 0.508 87 kg.

In this Act and the regulations, the expressions “band”, “band-empowered entity”, “band management activities”, “Indian”, “reserve” and “tribal council” have the meaning assigned by the regulations made by the Government for the purposes of section 10.2.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1; 1995, c. 65, s. 125; 1997, c. 85, s. 718; 1999, c. 65, s. 54; 2000, c. 39, s. 292; 2001, c. 52, s. 23; 2006, c. 36, s. 294; 2010, c. 31, s. 166, s. 175; 2011, c. 34, s. 157.

2011-04-01

1. In this Act and the regulations, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “collection officer” : any person, other than a retail dealer, who, in Québec, sells or delivers fuel or causes it to be delivered;

(a.1)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(a.2)  “biodiesel fuel” : any oxygenated ester- or ether-based fuel derived from vegetable oils or animal fats;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres, but does not include fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle or fuel carried in a motor vehicle by a consumer in receptacles whose total capacity does not exceed 2,000 litres;

(c)  (subparagraph repealed);

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment, other than a service station, for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative of petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(e.1)  “establishment” : any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel contained in a receptacle having a capacity of over 200 litres other than fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Tax Administration Act (chapter A-6.002);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  (subparagraph repealed);

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(n.1)  “person” : any individual, corporation, partnership, association of persons, succession, sequestrator, trustee in bankruptcy, liquidator, fiduciary trustee, administrator or agent;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(o.1)  “refinery” : any place where fuel petroleum products are refined, manufactured, prepared or distilled;

(p)  “refiner” : any person who refines, manufactures, prepares or distils fuel petroleum products in Québec;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  (subparagraph repealed);

(r.0.1)  “service station” : any establishment where fuel is sold only at retail, only where the fuel generally is dispensed directly into the fuel tank supplying the engine of a motor vehicle solely by means of a dispensing pump connected to an underground tank;

(r.1)  “area of jurisdiction of the Agence métropolitaine de transport” : means the area of jurisdiction defined by section 3 of the Act respecting the Agence métropolitaine de transport (chapter A-7.02);

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to butane gas or liquefied petroleum gas, is equivalent to 0.508 87 kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1; 1995, c. 65, s. 125; 1997, c. 85, s. 718; 1999, c. 65, s. 54; 2000, c. 39, s. 292; 2001, c. 52, s. 23; 2006, c. 36, s. 294; 2010, c. 31, s. 166, s. 175.

2006-12-06

1. In this Act and the regulations, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “collection officer” : any person, other than a retail dealer, who, in Québec, sells or delivers fuel or causes it to be delivered;

(a.1)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(a.2)  “biodiesel fuel” : any oxygenated ester- or ether-based fuel derived from vegetable oils or animal fats;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres, but does not include fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle or fuel carried in a motor vehicle by a consumer in receptacles whose total capacity does not exceed 2,000 litres;

(c)  (subparagraph repealed);

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment, other than a service station, for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative of petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(e.1)  “establishment” : any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel contained in a receptacle having a capacity of over 200 litres other than fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Act respecting the Ministère du Revenu (chapter M-31);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  “Department” : the Ministère du Revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(n.1)  “person” : any individual, corporation, partnership, association of persons, succession, sequestrator, trustee in bankruptcy, liquidator, fiduciary trustee, administrator or agent;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(o.1)  “refinery” : any place where fuel petroleum products are refined, manufactured, prepared or distilled;

(p)  “refiner” : any person who refines, manufactures, prepares or distils fuel petroleum products in Québec;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(r.0.1)  “service station” : any establishment where fuel is sold only at retail, only where the fuel generally is dispensed directly into the fuel tank supplying the engine of a motor vehicle solely by means of a dispensing pump connected to an underground tank;

(r.1)  “area of jurisdiction of the Agence métropolitaine de transport” : means the area of jurisdiction defined by section 3 of the Act respecting the Agence métropolitaine de transport (chapter A-7.02);

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1; 1995, c. 65, s. 125; 1997, c. 85, s. 718; 1999, c. 65, s. 54; 2000, c. 39, s. 292; 2001, c. 52, s. 23; 2006, c. 36, s. 294.

2001-12-20

1. In this Act and the regulations, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “collection officer” : any person, other than a retail dealer, who, in Québec, sells or delivers fuel or causes it to be delivered;

(a.1)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres, but does not include fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle or fuel carried in a motor vehicle by a consumer in receptacles whose total capacity does not exceed 2,000 litres;

(c)  (subparagraph repealed);

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment, other than a service station, for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(e.1)  “establishment” : any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel contained in a receptacle having a capacity of over 200 litres other than fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Act respecting the Ministère du Revenu (chapter M-31);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  “Department” : the Ministère du Revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(o.1)  “refinery” : any place where fuel petroleum products are refined, manufactured, prepared or distilled;

(p)  “refiner” : any person who refines, manufactures, prepares or distils fuel petroleum products in Québec;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(r.0.1)  “service station” : any establishment where fuel is sold only at retail, only where the fuel generally is dispensed directly into the fuel tank supplying the engine of a motor vehicle solely by means of a dispensing pump connected to an underground tank;

(r.1)  “area of jurisdiction of the Agence métropolitaine de transport” : means the area of jurisdiction defined by section 3 of the Act respecting the Agence métropolitaine de transport (chapter A-7.02);

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1; 1995, c. 65, s. 125; 1997, c. 85, s. 718; 1999, c. 65, s. 54; 2000, c. 39, s. 292; 2001, c. 52, s. 23.

2000-11-15

1. In this Act, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “collection officer” : any person, other than a retail dealer, who, in Québec, sells or delivers fuel or causes it to be delivered;

(a.1)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres, but does not include fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle or fuel carried in a motor vehicle by a consumer in receptacles whose total capacity does not exceed 2,000 litres;

(c)  (subparagraph repealed);

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment, other than a service station, for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(e.1)  “establishment” : any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel contained in a receptacle having a capacity of over 200 litres other than fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Act respecting the Ministère du Revenu (chapter M-31);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  “Department” : the Ministère du Revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(p)  “refiner” : any person who refines, manufactures, prepares or distils fuel petroleum products in Québec;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(r.0.1)  “service station” : any establishment where fuel is sold only at retail, only where the fuel generally is dispensed directly into the fuel tank supplying the engine of a motor vehicle solely by means of a dispensing pump connected to an underground tank;

(r.1)  “area of jurisdiction of the Agence métropolitaine de transport” : means the area of jurisdiction defined by section 3 of the Act respecting the Agence métropolitaine de transport (chapter A-7.02);

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1; 1995, c. 65, s. 125; 1997, c. 85, s. 718; 1999, c. 65, s. 54; 2000, c. 39, s. 292.

2000-02-02

1. In this Act, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “collection officer” : any person, other than a retail dealer, who, in Québec, sells or delivers fuel or causes it to be delivered;

(a.1)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres, but does not include fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle or fuel carried in a motor vehicle by a consumer in receptacles whose total capacity does not exceed 2,000 litres;

(c)  (subparagraph repealed);

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment, other than a service station, for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(e.1)  “establishment”: any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec bulk fuel acquired outside Québec;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Act respecting the Ministère du Revenu (chapter M-31);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  “Department” : the Ministère du Revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(p)  “refiner” : any person who refines, manufactures, prepares or distils fuel petroleum products in Québec;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(r.1)  “area of jurisdiction of the Agence métropolitaine de transport” : means the area of jurisdiction defined by section 3 of the Act respecting the Agence métropolitaine de transport (chapter A-7.02);

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1; 1995, c. 65, s. 125; 1997, c. 85, s. 718; 1999, c. 65, s. 54.

1999-12-13

1. In this Act, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “collection officer” : any person, other than a retail dealer, who, in Québec, sells or delivers fuel or causes it to be delivered;

(a.1)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres, but does not include fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle or fuel carried in a motor vehicle by a consumer in receptacles whose total capacity does not exceed 2,000 litres;

(c)  “certificate” or “registration certificate” : a registration certificate issued under this Act;

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment, other than a service station, for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(e.1)  “establishment”: any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec bulk fuel acquired outside Québec;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Act respecting the Ministère du Revenu (chapter M-31);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  “Department” : the Ministère du Revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(p)  “refiner” : any person who refines, manufactures, prepares or distils fuel petroleum products in Québec;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(r.1)  “area of jurisdiction of the Agence métropolitaine de transport” : means the area of jurisdiction defined by section 3 of the Act respecting the Agence métropolitaine de transport (chapter A-7.02);

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1; 1995, c. 65, s. 125; 1997, c. 85, s. 718; 1999, c. 65, s. 54.

1997-12-19

1. In this Act, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “collection officer” : any person, other than a retail dealer, who, in Québec, sells or delivers fuel or causes it to be delivered;

(a.1)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres other than fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle;

(c)  “certificate” or “registration certificate” : a registration certificate issued under this Act;

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(e.1)  “establishment”: any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec bulk fuel acquired outside Québec;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Act respecting the Ministère du Revenu (chapter M-31);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  “Department” : the Ministère du Revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(p)  “refiner” : any person who refines, manufactures, prepares or distils fuel petroleum products in Québec;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(r.1)  “area of jurisdiction of the Agence métropolitaine de transport” : means the area of jurisdiction defined by section 3 of the Act respecting the Agence métropolitaine de transport (chapter A-7.02);

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1; 1995, c. 65, s. 125; 1997, c. 85, s. 718.

1996-01-01

1. In this Act, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “collection officer” : any person, other than a retail dealer, who, in Québec, sells or delivers fuel or causes it to be delivered;

(a.1)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres other than fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle;

(c)  “certificate” or “registration certificate” : a registration certificate issued under this Act;

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(e.1)  “establishment”: any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec bulk fuel acquired outside Québec;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Act respecting the Ministère du Revenu (chapter M-31);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  “Department” : the Ministère du Revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(p)  “refiner” : any person who refines, manufactures, prepares or distils fuel petroleum products in Québec;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(r.1)  “area of jurisdiction of the Agence métropolitaine de transport” : means the area of jurisdiction defined by section 3 of the Act respecting the Agence métropolitaine de transport (chapter A-7.02);

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to propane gas, butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1; 1995, c. 65, s. 125.

1992-04-01

1. In this Act, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “collection officer” : any person, other than a retail dealer, who, in Québec, sells or delivers fuel or causes it to be delivered;

(a.1)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres other than fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle;

(c)  “certificate” or “registration certificate” : a registration certificate issued under this Act;

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(e.1)  “establishment”: any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec bulk fuel acquired outside Québec;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Act respecting the Ministère du Revenu (chapter M-31);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  “Department” : the Ministère du Revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(p)  “refiner” : any person who refines, manufactures, prepares or distils fuel petroleum products in Québec;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to propane gas, butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1.

1991-09-01

1. In this Act, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(b)  “fuel” : gasoline or fuel oil;

(b.1)  “bulk fuel” : any fuel contained in a receptacle having a capacity of over 200 litres other than fuel contained in the fuel tank installed as standard equipment for supplying the engine of a vehicle;

(c)  “certificate” or “registration certificate” : a registration certificate issued under this Act;

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(d.1)  “storer” : any person who takes or grants a lease on an establishment for the storage of bulk fuel or who, at the expense of a third person, uses such an establishment or causes it to be used;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

In force: 1992-04-01

(e.1)  “establishment” : any place where fuel is manufactured, refined, stored, distributed, sold or traded, except a fuel reservoir used exclusively for supplying the heating system of an immovable;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel obtained outside Québec for sale or delivery;

(f.1)  “offence against a fiscal law” : any offence against this Act, the Retail Sales Tax Act (chapter I-1), the Tobacco Tax Act (chapter I-2), the Taxation Act (chapter I-3) or the Act respecting the Ministère du Revenu (chapter M-31);

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  “Department” : the Ministère du Revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(p)  “refiner” : any person who refines, manufactures, produces, prepares, distils, compounds or blends fuel petroleum products;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(s.1)  “vehicle” : any property propelled, pushed or pulled otherwise than by human muscular power, including a vessel, an aircraft and a railway locomotive;

(t)  “motor vehicle” : any vehicle directly or indirectly propelled by an internal combustion engine, excluding an aircraft, vessel or railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to propane gas, butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189; 1991, c. 15, s. 1.

…

The definition of the words “collection officer” will be added to this section upon the coming into force of paragraph 1 of section 1 of chapter 15 of the statutes of 1991.

…

For the purposes of section 23, as enacted by section 10 of chapter 15 of the statutes of 1991,

…

(a) the word “importer” means “any person who brings or causes to be brought in Québec bulk fuel acquired outside Québec”,

…

(b) the word “refiner” means “any person who refines, manufactures, prepares or distils fuel petroleum products in Québec” and

…

(c) the words “motor vehicle” mean “any vehicle, excluding an aircraft, a vessel, a railway car or a railway locomotive”.

The definition of the word “vehicle” is in force, but only to the extent that the word “vehicle” appears in the new definition of the words “motor vehicle”, as enacted by paragraph 10 of chapter 15 of the statutes of 1991, that definition being in force only for the purposes of section 23, as enacted by section 10 of chapter 15 of the statutes of 1991.

…

1988-03-31

1. In this Act, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing, the keeping of bees and acericulture;

(b)  “fuel” : gasoline or fuel oil;

(c)  “certificate” or “registration certificate” : a registration certificate issued under this Act;

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel obtained outside Québec for sale or delivery;

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this Act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  “Department” : the Ministère du Revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this Act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(p)  “refiner” : any person who refines, manufactures, produces, prepares, distils, compounds or blends fuel petroleum products;

(q)  “regulation” : any regulation made by the Government under this Act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(t)  “motor vehicle” : any vehicle directly or indirectly propelled by an internal combustion engine, excluding an aircraft, vessel or railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this Act the word “litre”, when it applies to propane gas, butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48; 1988, c. 4, s. 189.

1983-12-21

1. In this act, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing and the keeping of bees;

(b)  “fuel” : gasoline or fuel oil;

(c)  “certificate” or “registration certificate” : a registration certificate issued under this act;

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products determined by the Minister for the purpose of identifying fuel oil;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel obtained outside Québec for sale or delivery;

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil that has been coloured;

(i)  “Department” : the Ministère du Revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(p)  “refiner” : any person who refines, manufactures, produces, prepares, distils, compounds or blends fuel petroleum products;

(q)  “regulation” : any regulation made by the Government under this act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(t)  “motor vehicle” : any vehicle directly or indirectly propelled by an internal combustion engine, excluding an aircraft, vessel or railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale purposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this act the word “litre”, when it applies to propane gas, butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1; 1983, c. 49, s. 48.

1980-06-18

1. In this act, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing and the keeping of bees;

(b)  “fuel” : gasoline or fuel oil;

(c)  “certificate” or “registration certificate” : a registration certificate issued under this act;

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products furnished by the Minister for the purpose of identifying fuel oil;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel obtained outside Québec for sale or delivery;

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil containing any quantity of natural or chemical products furnished by the Minister for the purpose of identifying fuel oil;

(i)  “Department” : the Ministère du Revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(p)  “refiner” : any person who refines, manufactures, produces, prepares, distils, compounds or blends fuel petroleum products;

(q)  “regulation” : any regulation made by the Government under this act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(t)  “motor vehicle” : any vehicle directly or indirectly propelled by an internal combustion engine, excluding an aircraft, vessel or railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale puposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this act the word “litre”, when it applies to propane gas, butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1; 1980, c. 14, s. 1.

1979-12-21

1. In this act, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing and the keeping of bees;

(b)  “fuel” : gasoline or fuel oil;

(c)  “certificate” or “registration certificate” : a registration certificate issued under this act;

(d)  “colouring” : the adding to fuel oil of any quantity of natural or chemical products furnished by the Minister for the purpose of colouring fuel oil;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel obtained outside Québec for sale or delivery;

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil containing any quantity of natural or chemical products furnished by the Minister for the purpose of colouring fuel oil;

(i)  “Department” : the Ministère du revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises where gasoline is sold, or otherwise delivered, at retail, except if the delivery is effected solely by filling, or emptying gasoline into, the cistern of a tanker truck, railway tank car, or ship tanker;

(p)  “refiner” : any person who refines, manufactures, produces, prepares, distils, compounds or blends fuel petroleum products;

(q)  “regulation” : any regulation made by the Gouvernement under this act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(t)  “motor vehicle” : any vehicle directly or indirectly propelled by an internal combustion engine, excluding an aircraft, vessel or railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale puposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this act the word “litre”, when it applies to propane gas, butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1; 1979, c. 76, s. 1.

1979-01-01

1. In this act, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing and the keeping of bees;

(b)  “fuel” : gasoline or fuel oil;

(c)  “certificate” or “registration certificate” : a registration certificate issued under this act;

(d)  “colouring” : the adding of natural or chemical products to fuel oil in accordance with section 18;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of 0.801 7 or less at a temperature of 15.556 degrees Celsius or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel obtained outside Québec for sale or delivery;

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil coloured in accordance with section 18;

(i)  “Department” : the Ministère du revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises, where gasoline is sold at retail;

(p)  “refiner” : any person who refines, manufactures, produces, prepares, distils, compounds or blends fuel pretroleum products;

(q)  “regulation” : any regulation made by the Gouvernement under this act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(t)  “motor vehicle” : any vehicle directly or indirectly propelled by an internal combustion engine, excluding an aircraft, vessel or railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale puposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this act the word “litre”, when it applies to propane gas, butane gas or liquefied petroleum gas, is equivalent to 0.508 87kg.

1972, c. 30, s. 1; 1977, c. 5, s. 14; 1978, c. 28, s. 1.

1977-12-31

1. In this act, unless the context indicates a different meaning, the following expressions and words mean:

(a)  “farming” : includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing and the keeping of bees;

(b)  “fuel” : gasoline or fuel oil;

(c)  “certificate” or “registration certificate” : a registration certificate issued under this act;

(d)  “colouring” : the adding of natural or chemical products to fuel oil in accordance with section 18;

(e)  “gasoline” : natural gas and any derivative or petroleum, natural gas or coal having a specific gravity of .8017 or less at a temperature of 60 degrees Fahrenheit or that is declared by regulation to be gasoline, except natural gas or manufactured gas used as a fuel and delivered to the purchaser by means of a pipe distribution system;

(f)  “importer” : any person who brings or causes to be brought into Québec fuel obtained outside Québec for sale or delivery;

(g)  “fuel oil” : any gas or liquid fuel that is not gasoline within the meaning of this act that can be used for heating or operating any internal combustion engine, except natural gas or manufactured gas used as fuel and delivered to the purchaser by means of a pipe distribution system;

(h)  “coloured fuel oil” : any fuel oil coloured in accordance with section 18;

(i)  “Department” : the Ministère du revenu;

(j)  “Minister” : the Minister of Revenue;

(k)  “propulsion engine” : any internal combustion engine which can directly or indirectly generate propulsion;

(l)  “stationary engine” : any internal combustion engine normally mounted in such a manner that it will never directly or indirectly generate propulsion;

(m)  “fishing” : fishing for or catching fish, shell fish, crustaceans and marine animals;

(n)  “permit” : a permit issued under this act;

(o)  “filling station” : any pump, cistern, tank, store, vehicle, place or premises, where gasoline is sold at retail;

(p)  “refiner” : any person who refines, manufactures, produces, prepares, distils, compounds or blends fuel pretroleum products;

(q)  “regulation” : any regulation made by the Gouvernement under this act;

(r)  “Deputy Minister” : the Deputy Minister of Revenue;

(s)  “consumer” : any person who, directly or indirectly, for himself or others, consumes or uses fuel;

(t)  “motor vehicle” : any vehicle directly or indirectly propelled by an internal combustion engine, excluding an aircraft, vessel or railway locomotive;

(u)  “pleasure vehicle” : any vehicle equipped mainly for the transportation of not more than nine persons at the same time;

(v)  “wholesale dealer” : any person who sells fuel for resale puposes;

(w)  “retail dealer” : any person who sells or delivers fuel for consumption or use, but not resale.

In this act the word “gallon”, when it applies to propane gas, butane gas or liquefied petroleum gas, its equivalent to five and one-tenth pounds.

1972, c. 30, s. 1; 1977, c. 5, s. 14.