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T-1 - Fuel Tax Act

Section 17
Disposition versions

Full text
17. Every person who brings or causes to be brought into Québec fuel acquired outside Québec, for use or consumption in Québec by such person or, at his expense, by another person, except that contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle, aircraft or vessel, shall
(a)  immediately file a report with the Minister, using the form prescribed by him;
(b)  pay at the same time to the Minister the tax determined under section 2 without reference to its third paragraph.
1972, c. 30, s. 17; 1980, c. 14, s. 4; 1986, c. 18, s. 2; 1995, c. 63, s. 521; 1995, c. 65, s. 134; 2012, c. 28, s. 188.
17. Every person who brings or causes to be brought into Québec fuel acquired outside Québec, for use or consumption in Québec by such person or, at his expense, by another person, except that contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle, aircraft or vessel, shall
(a)  immediately file a report with the Minister, using the form prescribed by him;
(b)  pay at the same time to the Minister the tax provided for in section 2.
1972, c. 30, s. 17; 1980, c. 14, s. 4; 1986, c. 18, s. 2; 1995, c. 63, s. 521; 1995, c. 65, s. 134.
17. Every person who brings or causes to be brought into Québec fuel acquired outside Québec, for use or consumption in Québec by such person or, at his expense, by another person, except that contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle, aircraft or vessel, shall
(a)  immediately file a report with the Minister, using the form prescribed by him;
(b)  pay at the same time to the Minister the tax provided for in section 2.
The tax the person is required to pay in respect of fuel referred to in the first paragraph shall be computed per litre of fuel measured at ambient temperature. However, the tax shall be computed per litre of fuel corrected to the reference temperature of 15 degrees Celsius where the fuel acquired by the person was measured and invoiced by the dealer in litres corrected to the reference temperature of 15 degrees Celsius.
1972, c. 30, s. 17; 1980, c. 14, s. 4; 1986, c. 18, s. 2; 1995, c. 63, s. 521.
17. Every person who brings or causes to be brought into Québec fuel acquired outside Québec, for use or consumption in Québec by such person or, at his expense, by another person, except that contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle, aircraft or vessel, shall
(a)  immediately file a report with the Minister, using the form prescribed by him;
(b)  pay at the same time to the Minister the tax provided for in section 2.
1972, c. 30, s. 17; 1980, c. 14, s. 4; 1986, c. 18, s. 2.
17. Every person bringing into Québec fuel acquired outside Québec, except that contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle, aircraft or vessel, shall:
(a)  within forty-eight hours after the importation file a report with the Minister, using the form prescribed by him;
(b)  pay at the same time to the Minister the tax provided for in section 2.
1972, c. 30, s. 17; 1980, c. 14, s. 4.
17. Every person bringing into Québec fuel acquired outside Québec, except that contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle, aircraft or vessel, shall:
(a)  within forty-eight hours after the importation file a report with the Minister, using the form prescribed by him;
(b)  pay at the same time to the Minister the tax established in section 2 or 7, as the case may be.
1972, c. 30, s. 17.
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