T-1 - Fuel Tax Act

Section 3 Disposition versions

1997-05-22

3. Every person using in Québec fuel acquired outside Québec shall pay to the Minister the tax established in section 2 which applies to that fuel, on the quantity of such fuel used in Québec; that quantity must, in the cases determined by regulation, be calculated in the manner prescribed by regulation.

This section does not apply

(a)   in respect of the fuel contained, on its entry into Québec, in the fuel tank of a pleasure vehicle, an aircraft or a vessel;

(b)  in respect of a person who would be a carrier within the meaning of paragraph d of section 50.0.2 were it not for the fact that the person’s jurisdiction is not participating in the International Fuel Tax Agreement, where the person brings into Québec fuel acquired outside Québec and contained in the fuel tank of a motor vehicle used to transport goods or passengers other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, or of such a prescribed motor vehicle; or

(c)  in respect of a person who would be a prescribed person within the meaning of subparagraph i of paragraph d of section 50.0.2 on the ground that he uses, to transport goods or passengers, a motor vehicle other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, were it not for the fact that the person’s jurisdiction is not participating in the International Fuel Tax Agreement, where the person brings fuel into Québec acquired outside Québec and contained in the fuel tank of the motor vehicle.

1972, c. 30, s. 3; 1980, c. 14, s. 1; 1997, c. 14, s. 356.

1980-06-18

3. Every person using in Québec fuel acquired outside Québec shall pay to the Minister the tax established in section 2 which applies to that fuel, on the quantity of such fuel used in Québec; that quantity must, in the cases determined by regulation, be calculated in the manner prescribed by regulation.

This section does not apply to the fuel contained, on its entry into Québec, in the fuel tank installed as standard equipment to supply the engine of a pleasure vehicle, an aircraft or a vessel.

1972, c. 30, s. 3; 1980, c. 14, s. 1.

1977-12-31

3. Every person using in Québec gasoline acquired outside Québec shall pay to the Minister the tax established in section 2 on the quantity of such gasoline used in Québec. Such quantity must, in the cases determined by regulation, be calculated in the manner prescribed by regulation.

This section does not apply to the gasoline contained, on its entry into Québec, in the gasoline tank installed as standard equipment to supply the engine of a pleasure vehicle, an aircraft or a vessel.

1972, c. 30, s. 3.