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T-1 - Fuel Tax Act

Section 17.3
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17.3. A retail dealer who operates a fuel retail outlet on a reserve and sells fuel to a purchaser who is a First Nations member, a band, a tribal council or a band-empowered entity in circumstances in which section 9.1 or 12.1 applies shall
(a)  except in respect of retail sales for which the computing solution is used, keep, for each day of the year, in the prescribed form containing prescribed information, a register of retail sales relating to that establishment; and
(b)  meet the prescribed conditions in respect of each of those sales.
2011, c. 34, s. 163; 2024, c. 11, s. 193.
17.3. A retail dealer who operates a fuel retail outlet on a reserve and sells fuel to a purchaser who is an Indian, a band, a tribal council or a band-empowered entity in circumstances in which section 9.1 or 12.1 applies shall
(a)  keep, for each day of the year, in the prescribed form containing prescribed information, a register of retail sales relating to that establishment; and
(b)  meet the prescribed conditions in respect of each of those sales.
2011, c. 34, s. 163.
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