T-1 - Fuel Tax Act

Section 10.6 Disposition versions

1999-12-20

10.6. A person entitled to a reimbursement under section 10.5 in respect of fuel acquired by the person from a holder of a collection officer’s permit who has made an agreement with the Minister under section 51 may, within the time, on the conditions and according to the modalities prescribed by regulation, transfer the amount of the reimbursement to the holder of a collection officer’s permit.

The amount to which the transfer relates must be applied, within a reasonable time, by the transferee against the amount that the transferee is required to collect from the transferor under section 51.1 in respect of fuel that the transferee sells, delivers or causes to be delivered to the transferor in Québec subsequent to the transfer.

1999, c. 83, s. 323.