T-1 - Fuel Tax Act

Section 15 Disposition versions

2012-12-07

15. Every consumer who has acquired fuel in Québec shall, on or before the 15th day of each month, render an account to the Minister, using the prescribed form, on the tax determined under section 2, without reference to its third paragraph, he owes for fuel acquired during the preceding month, if he has not paid such tax on its acquisition, and shall at the same time remit the amount of that tax to the Minister.

Every consumer who produces fuel in Québec shall have the same obligation.

1972, c. 30, s. 15; 1974, c. 23, s. 4; 1991, c. 67, s. 612; 1995, c. 63, s. 520; 1995, c. 65, s. 132; 2005, c. 38, s. 400; 2012, c. 28, s. 185.

2005-12-13

15. Every consumer who has acquired fuel in Québec shall, on or before the fifteenth day of each month, render an account to the Minister, using the form prescribed by him, of the tax he owes for fuel acquired during the preceding month, if he has not paid such tax on its acquisition, and shall at the same time remit the amount of that tax to the Minister.

Every consumer who produces fuel in Québec shall have the same obligation.

1972, c. 30, s. 15; 1974, c. 23, s. 4; 1991, c. 67, s. 612; 1995, c. 63, s. 520; 1995, c. 65, s. 132; 2005, c. 38, s. 400.

1996-01-01

15. Every consumer who has acquired fuel in Québec shall, not later than the last day of each month, render an account to the Minister, using the form prescribed by him, of the tax he owes for fuel acquired during the preceding month, if he has not paid such tax on its acquisition, and shall at the same time remit the amount of that tax to the Minister.

Every consumer who produces gasoline in Québec shall have the same obligation.

1972, c. 30, s. 15; 1974, c. 23, s. 4; 1991, c. 67, s. 612; 1995, c. 63, s. 520; 1995, c. 65, s. 132.

1995-12-15

15. Every consumer who has acquired fuel in Québec shall, not later than the last day of each month, render an account to the Minister, using the form prescribed by him, of the tax he owes for fuel acquired during the preceding month, if he has not paid such tax on its acquisition, and shall at the same time remit the amount of that tax to the Minister.

Every consumer who produces fuel in Québec shall have the same obligation. The tax he owes in respect of fuel consumed or used by him shall be computed per litre of fuel measured at ambient temperature. However, the tax shall be computed per litre of fuel corrected to the reference temperature of 15 degrees Celsius if, before being consumed or used, the fuel was measured by the consumer in litres corrected to the reference temperature of 15 degrees Celsius by means of a dispensing pump or other metering assembly designed or equipped to effect such correction in accordance with the specifications established under the Weights and Measures Act (Revised Statutes of Canada, 1985, chapter W-6).

1972, c. 30, s. 15; 1974, c. 23, s. 4; 1991, c. 67, s. 612; 1995, c. 63, s. 520.

1992-07-01

15. Every consumer who has acquired fuel in Québec shall, not later than the last day of each month, render an account to the Minister, using the form prescribed by him, of the tax he owes for fuel acquired during the preceding month, if he has not paid such tax on its acquisition, and shall at the same time remit the amount of that tax to the Minister.

Every consumer who produces fuel in Québec shall have the same obligation.

1972, c. 30, s. 15; 1974, c. 23, s. 4; 1991, c. 67, s. 612.

1977-12-31

15. Every consumer who has acquired fuel in Québec shall, not later than the fifteenth day in each month, render an account to the Minister, using the form prescribed by him, of the tax he owes for fuel acquired during the preceding month, if he has not paid such tax on its acquisition, and he must at the same time remit the amount of such tax to the Minister.

Every consumer who produces fuel in Québec shall have the same obligation.

1972, c. 30, s. 15; 1974, c. 23, s. 4.