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T-1 - Fuel Tax Act

Section 43.1
Disposition versions

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43.1. Every person who,
(a)  contrary to section 19, acquires or uses coloured fuel oil for any purpose other than those permitted therein,
(b)  contrary to section 19.1, has in his possession coloured fuel oil stored in a tank supplying a propulsion engine, except in the cases permitted in section 19,
(c)  contrary to section 21, sells coloured fuel oil in a filling station or a service station,
(d)  contrary to section 21.1, stocks coloured fuel oil in a filling station or a service station, unless the coloured fuel oil is in a tank or cistern used exclusively and directly to supply a building’s heating system, or
(e)  contrary to section 22, fills, with coloured fuel oil, the tank supplying a propulsion engine, except in the cases permitted in section 19,
is guilty of an offence and liable, in addition to any other penalty otherwise provided for, to a fine of not less than $500 nor more than $2,000 and, in the case of a second offence within five years, to a fine of not less than $2,000 nor more than $10,000 and, for a subsequent offence within that time, to a fine of not less than $10,000 nor more than $25,000.
In addition to the fine of $10,000 to $25,000 prescribed in the first paragraph for any subsequent offence, the court may, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), sentence the offender to imprisonment for not more than six months.
In any proceedings under subparagraph a or b of the first paragraph against the owner, lessee or charterer of a motor vehicle or propulsion engine, proof that an offence described in that subparagraph a or b was committed by the user of that motor vehicle or propulsion engine is proof, in the absence of any evidence to the contrary, that the offence was committed by the owner, lessee or charterer of the motor vehicle or propulsion engine.
1979, c. 76, s. 7; 1980, c. 14, s. 8; 1990, c. 4, s. 847; 1991, c. 15, s. 20; 1999, c. 65, s. 72; 2006, c. 7, s. 19.
43.1. Every person who,
(a)  contrary to section 19, acquires or uses coloured fuel oil for any purpose other than those permitted therein,
(b)  contrary to section 19.1, has in his possession coloured fuel oil stored in a tank supplying a propulsion engine, except in the cases permitted in section 19,
(c)  contrary to section 21, sells coloured fuel oil in a filling station,
(d)  contrary to section 21.1, stocks coloured fuel oil in a filling station, unless the coloured fuel oil is in a tank or cistern used exclusively and directly to supply a building’s heating system, or
(e)  contrary to section 22, fills, with coloured fuel oil, the tank supplying a propulsion engine, except in the cases permitted in section 19,
is guilty of an offence and liable, in addition to any other penalty otherwise provided for, to a fine of not less than $200 nor more than $1 000 and, in the case of a second offence within five years, to a fine of $1 000 to $5 000 and, for a subsequent offence within that time, to a fine of $5 000 to $10 000.
In addition to the fine of $5 000 to $10 000 prescribed in the first paragraph for any subsequent offence, the court may, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), sentence the offender to imprisonment for not more than six months.
In any proceedings under subparagraph a or b of the first paragraph against the owner, lessee or charterer of a motor vehicle or propulsion engine, proof that an offence described in that subparagraph a or b was committed by the user of that motor vehicle or propulsion engine is proof, in the absence of any evidence to the contrary, that the offence was committed by the owner, lessee or charterer of the motor vehicle or propulsion engine.
1979, c. 76, s. 7; 1980, c. 14, s. 8; 1990, c. 4, s. 847; 1991, c. 15, s. 20; 1999, c. 65, s. 72.
43.1. Every person who,
(a)  contrary to section 19, acquires or uses coloured fuel oil for any purpose other than those permitted therein,
(b)  contrary to section 19.1, has in his possession coloured fuel oil stored in a tank supplying a propulsion engine, except in the cases permitted in section 19,
(c)  contrary to section 21, sells coloured fuel oil in a filling station,
(d)  contrary to section 21.1, stocks coloured fuel oil in a filling station, unless the coloured fuel oil is in a tank or cistern used exclusively and directly to supply a building’s heating system, or
(e)  contrary to section 22, fills, with coloured fuel oil, the tank supplying a propulsion engine, except in the cases permitted in section 19,
is guilty of an offence and liable, in addition to any other penalty otherwise provided for, to a fine of not less than $200 nor more than $1 000 and, in the case of a second offence within five years, to a fine of $1 000 to $5 000 and, for a subsequent offence within that time, to a fine of $5 000 to $10 000.
In addition to the fine of $5 000 to $10 000 prescribed in the first paragraph for any subsequent offence, the court may, notwithstanding article 231 of the Code of Penal Procedure (chapter C-25.1), sentence the offender to imprisonment for not more than six months.
1979, c. 76, s. 7; 1980, c. 14, s. 8; 1990, c. 4, s. 847; 1991, c. 15, s. 20.
43.1. Every person who,
(a)  contrary to section 19, acquires or uses coloured fuel oil for a purpose other than those permitted therein;
(b)  contrary to section 19.1, has in his possession coloured fuel oil stored in a tank supplying a propulsion engine, except in the cases permitted in section 19;
(c)  contrary to section 20, destroys or removes or attempts to destroy or remove, in any manner, the colour or any other product identifying coloured fuel oil under this act;
(d)  contrary to section 21, sells coloured fuel oil in a filling station;
(e)  contrary to section 21.1, stocks coloured fuel oil in a filling station, unless the coloured fuel oil is in a tank or cistern used exclusively and directly to supply a building’s heating system;
(f)  contrary to section 22, fills, with coloured fuel oil, the tank supplying a propulsion engine, except in the cases permitted in section 19; or
(g)  unless with a refiner’s registration certificate or with a permit issued for that purpose by the Minister or unless exempt from that obligation by regulation, blends, for the purpose of resale, taxable fuel with coloured fuel oil or with another non-taxable petroleum product,
is guilty of an offence and is liable, in addition to any other penalty otherwise provided for, to a fine of $100 to $1 000 and, in the case of a second offence within five years, to a fine of $300 to $2 000 and, in the case of any subsequent offence within that period, to a fine of $1 000 to $5 000.
1979, c. 76, s. 7; 1980, c. 14, s. 8; 1990, c. 4, s. 847.
43.1. Every person who,
(a)  contrary to section 19, acquires or uses coloured fuel oil for a purpose other than those permitted therein;
(b)  contrary to section 19.1, has in his possession coloured fuel oil stored in a tank supplying a propulsion engine, except in the cases permitted in section 19;
(c)  contrary to section 20, destroys or removes or attempts to destroy or remove, in any manner, the colour or any other product identifying coloured fuel oil under this act;
(d)  contrary to section 21, sells coloured fuel oil in a filling station;
(e)  contrary to section 21.1, stocks coloured fuel oil in a filling station, unless the coloured fuel oil is in a tank or cistern used exclusively and directly to supply a building’s heating system;
(f)  contrary to section 22, fills, with coloured fuel oil, the tank supplying a propulsion engine, except in the cases permitted in section 19; or
(g)  unless with a refiner’s registration certificate or with a permit issued for that purpose by the Minister or unless exempt from that obligation by regulation, blends, for the purpose of resale, taxable fuel with coloured fuel oil or with another non-taxable petroleum product,
is guilty of an offence and is liable, in addition to any other penalty provided for in any other provision of this Act, to a fine of not less than $100 nor more than $1 000 and, for a second offence, to a fine of $300 to $2 000 and, for any subsequent offence, to a fine of $1 000 to $5 000; in this last case, the court may, in addition to the fine and costs, sentence the offender to imprisonment for not more than three months.
1979, c. 76, s. 7; 1980, c. 14, s. 8.
43.1. Every person who,
(a)  contrary to section 19, acquires or uses coloured fuel oil to supply the engine of a motor vehicle, aircraft or boat, except in the cases provided for in paragraphs a, b, c and f of section 9;
(b)  contrary to section 19.1, has in his possession coloured fuel oil stored in a tank supplying a propulsion engine, except in the cases provided for in the second paragraph of section 7 and in section 9;
(c)  contrary to section 20, destroys or removes or attempts to destroy or remove, in any manner, the colour or any other product identifying coloured fuel oil under this act;
(d)  contrary to section 21, sells coloured fuel oil in a filling station;
(e)  contrary to section 21.1, stocks coloured fuel oil in a filling station, unless the coloured fuel oil is in a tank or cistern used exclusively and directly to supply a building’s heating system;
(f)  contrary to section 22, fills, with coloured fuel oil, the tank supplying a propulsion engine, except in the cases provided for in subparagraph c of the second paragraph of section 7 and in paragraphs a, b, c and f of section 9; or
(g)  unless with a refiner’s registration certificate or with a permit issued for that purpose by the Minister or unless exempt from that obligation by regulation, blends, for the purpose of resale, taxable fuel with coloured fuel oil or with another non-taxable petroleum product,
is guilty of an offence and is liable, in addition to any other penalty provided for in any other provision of this act, to a fine of not less than one hundred nor more than one thousand dollars and, for a second offence, to a fine of three hundred to two thousand dollars and, for any subsequent offence, to a fine of one thousand to five thousand dollars; in this last case, the court may, in addition to the fine and costs, sentence the offender to imprisonment for not more than three months.
1979, c. 76, s. 7.
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