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T-1 - Fuel Tax Act

Section 26
Disposition versions

Full text
26. A retail dealer shall, upon applying for registration under Title I of the Act respecting the Québec sales tax (chapter T-0.1) or at the request of and within the time fixed by the Minister, provide a declaration to the Minister containing the addresses of the establishments the retail dealer intends to operate or cause to be operated by a third person.
In addition, a person already holding a registration certificate issued under Title I of the Act respecting the Québec sales tax shall, before engaging in the retail sale of fuel in Québec, inform the Minister thereof by registered mail and, at the same time, provide a declaration to the Minister containing the addresses of the establishments the person intends to operate or cause to be operated by a third person.
A person to whom this section applies shall also immediately inform the Minister, by registered mail, of any change causing the information provided under this section to be inaccurate or incomplete.
1972, c. 30, s. 26; 1991, c. 15, s. 10; 1999, c. 65, s. 61; 2001, c. 51, s. 313; 2004, c. 4, s. 58; I.N. 2016-01-01 (NCCP).
26. A retail dealer shall, upon applying for registration under Title I of the Act respecting the Québec sales tax (chapter T-0.1) or at the request of and within the time fixed by the Minister, provide a declaration to the Minister containing the addresses of the establishments the retail dealer intends to operate or cause to be operated by a third person.
In addition, a person already holding a registration certificate issued under Title I of the Act respecting the Québec sales tax shall, before engaging in the retail sale of fuel in Québec, inform the Minister thereof by registered or certified mail and, at the same time, provide a declaration to the Minister containing the addresses of the establishments the person intends to operate or cause to be operated by a third person.
A person to whom this section applies shall also immediately inform the Minister, by registered or certified mail, of any change causing the information provided under this section to be inaccurate or incomplete.
1972, c. 30, s. 26; 1991, c. 15, s. 10; 1999, c. 65, s. 61; 2001, c. 51, s. 313; 2004, c. 4, s. 58.
26. A retail dealer shall, upon applying for registration under Title I of the Act respecting the Québec sales tax (chapter T-0.1) or at the request of and within the time fixed by the Minister, provide a declaration to the Minister containing the addresses of the establishments the retail dealer intends to operate or cause to be operated by a third person.
The retail dealer shall also immediately inform the Minister, by registered or certified mail, of any change causing the information provided under this section to be inaccurate or incomplete.
1972, c. 30, s. 26; 1991, c. 15, s. 10; 1999, c. 65, s. 61; 2001, c. 51, s. 313.
26. A retail dealer shall, upon applying for registration under Title I of the Act respecting the Québec sales tax (chapter T-0.1) or at the request of and within the time fixed by the Minister, provide a declaration to the Minister containing the addresses of the establishments the retail dealer intends to operate or cause to be operated by a third person.
The retail dealer shall also immediately inform the Minister of any change causing the information provided under this section to be inaccurate or incomplete.
1972, c. 30, s. 26; 1991, c. 15, s. 10; 1999, c. 65, s. 61.
26. The holder of a registration certificate shall inform the Minister by registered or certified mail before commencing the operation of an establishment not listed in the declaration filed under section 24.
The holder shall also immediately inform the Minister of any change causing the information provided under section 24 or this section to be inaccurate or incomplete.
In the case of acquisition of an establishment, the transferee shall provide the Minister with his name and address, the address of the establishment and the name and address of the transferor. In the case of transfer of an establishment, the transferor shall provide the Minister with his name and address, the address of the establishment and the name and address of the transferee.
1972, c. 30, s. 26; 1991, c. 15, s. 10.
26. The Minister may require as a condition for the registration of the person who has no residence or place of business in Québec, security in such amount as he fixes.
1972, c. 30, s. 26.
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