T-1 - Fuel Tax Act

Section 10.4 Disposition versions

2012-12-07

10.4. A person is entitled, provided he applies therefor on the prescribed form within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of the tax increase provided for in the third paragraph of section 2 and paid by him in respect of gasoline delivered in an area subject to a tax increase if

(a)  at the time of the delivery, the gasoline was put in a receptacle having a capacity of over 200 litres, other than a tank installed as standard equipment for supplying the engine of a vehicle; and

(b)  the person has brought the gasoline outside that area, or has caused the gasoline to be so brought, in a receptacle having a capacity of over 200 litres, other than a tank installed as standard equipment for supplying the engine of a vehicle.

1995, c. 65, s. 129; 2012, c. 28, s. 184.

1996-01-01

10.4. A person is entitled, provided he applies therefor on the prescribed form within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of the tax increase provided for in the third paragraph of section 2 and paid by him in respect of gasoline if

(a)  at the time of the delivery, the gasoline was put in a receptacle having a capacity of over 200 litres, other than a tank installed as standard equipment for supplying the engine of a vehicle; and

(b)  the person has brought the gasoline outside the area of jurisdiction of the Agence métropolitaine de transport, or has caused the gasoline to be so brought, in a receptacle having a capacity of over 200 litres, other than a tank installed as standard equipment for supplying the engine of a vehicle.

1995, c. 65, s. 129.