T-1 - Fuel Tax Act

Section 11 Disposition versions

1982-12-16

11. Subparagraphs vii of paragraph a and ii of paragraph b of section 10 do not apply when, under a reciprocity agreement made between the Gouvernement du Québec and the government of the territory into or in which the gasoline or fuel oil is exported or used, the gasoline or fuel oil is not subject in that territory to a tax equivalent to the tax provided for by this Act, and the gasoline or fuel oil imported into Québec from the territory is not subject to the tax provided for by this Act, or when under such an agreement Québec remits to that territory the aggregate or part of the tax collected on the gasoline or fuel oil.

Any person contemplated in subparagraph vii of paragraph a and subparagraph ii of paragraph b of section 10 is entitled, however, to a refund of the amount by which the tax that he has paid exceeds the tax he would have paid in the territory into or in which he exports or uses the gasoline or fuel oil if he had purchased the gasoline or fuel oil there.

1972, c. 30, s. 11; 1974, c. 23, s. 3; 1978, c. 28, s. 5; 1980, c. 14, s. 1; 1982, c. 56, s. 37.

1980-06-18

11. Subparagraphs vii of paragraph a and ii of paragraph b of section 10 do not apply when under a reciprocity agreement made between the Gouvernement du Québec and that of the territory into which the gasoline or fuel oil is exported or used, gasoline or fuel oil is not subject in that territory to a tax equivalent to the tax provided for by this act, and the gasoline or fuel oil imported into Québec from the territory is not subject to the tax provided for by this act, provided that the agreement has been confirmed by a regulation published in the Gazette officielle du Québec.

1972, c. 30, s. 11; 1974, c. 23, s. 3; 1978, c. 28, s. 5; 1980, c. 14, s. 1.

1979-01-01

11. The Minister shall withhold an amount of $0.007 per litre on any refund provided for in section 10, except in the cases described in subparagraph b of the first paragraph of that section.

The Minister may withhold, on any refund made under subparagraph b of the first paragraph of section 10, an amount of $0.000 22 per litre, as compensation for administrative costs.

1972, c. 30, s. 11; 1974, c. 23, s. 3; 1978, c. 28, s. 5.

1977-12-31

11. The Minister shall withhold an amount of three cents per gallon on any refund provided for in section 10, except in the cases described in subparagraph b of the first paragraph of that section.

The Minister may withhold, on any refund made under subparagraph b of the first paragraph of section 10, an amount of one-thenth of one cent per gallon, as compensation for administrative costs.

1972, c. 30, s. 11; 1974, c. 23, s. 3.