T-0.1 - Act respecting the Québec sales tax

Section 17.3 Disposition versions

1995-12-15

17.3. (Repealed).

1993, c. 19, s. 170; 1995, c. 1, s. 251; 1995, c. 63, s. 306.

1995-01-30

17.3. Notwithstanding section 17, where a person to whom section 3 of the Fuel Tax Act (chapter T-1) applies and who is required to hold a registration certificate under the said Act, brings into Québec fuel supplied to him outside Québec and contained in a tank feeding the engine of a road vehicle, other than a pleasure vehicle, in respect of which a registrant who acquired it could not claim an input tax refund by reason of section 206.1, the person shall pay to the Minister tax in respect of the part of the fuel used in Québec equal to 6.5 % of the value of the consideration for the supply attributable to that part of the fuel.

The person shall pay tax in respect of the fuel referred to in the first paragraph at the same time as that prescribed by the Fuel Tax Act.

1993, c. 19, s. 170; 1995, c. 1, s. 251.

1993-06-15

17.3. Notwithstanding section 17, where a person to whom section 3 of the Fuel Tax Act (chapter T-1) applies and who is required to hold a registration certificate under the said Act, brings into Québec fuel supplied to him outside Québec and contained in a tank feeding the engine of a road vehicle, other than a pleasure vehicle, in respect of which a registrant who acquired it could not claim an input tax refund by reason of section 206.1, the person shall pay to the Minister tax in respect of the part of the fuel used in Québec equal to 8 % of the value of the consideration for the supply attributable to that part of the fuel.

The person shall pay tax in respect of the fuel referred to in the first paragraph at the same time as that prescribed by the Fuel Tax Act.

1993, c. 19, s. 170.