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T-1 - Fuel Tax Act

Section 23
Disposition versions

Full text
23. No person may engage in the retail sale of fuel in Québec unless a registration certificate has been issued to the person under Title I of the Act respecting the Québec sales tax (chapter T-0.1) and is in force at that time with regard to the retail sale of fuel.
However, the first paragraph does not apply to a person who is not required to be registered under Title I of the Act respecting the Québec sales tax.
1972, c. 30, s. 23; 1986, c. 18, s. 3; 1991, c. 15, s. 10; 1997, c. 14, s. 359; 1999, c. 65, s. 57.
23. No person may sell, deliver or transport fuel in Québec unless a registration certificate has been issued to him under this Act and is in force at that time.
Every storer, importer or refiner has the same obligation.
1972, c. 30, s. 23; 1986, c. 18, s. 3; 1991, c. 15, s. 10; 1997, c. 14, s. 359.
23. No person may sell, deliver or transport fuel in Québec unless a registration certificate has been issued to him under this Act and is in force at that time.
Every storer, importer or refiner has the same obligation.
Every person contemplated in section 3 who brings into Québec fuel acquired outside Québec and contained in the tank supplying the engine of a motor vehicle other than a pleasure vehicle has the same obligation, unless he holds a certificate contemplated in the second paragraph of section 16.
1972, c. 30, s. 23; 1986, c. 18, s. 3; 1991, c. 15, s. 10.
23. No person may sell, deliver or transport fuel in Québec unless, upon his application, a registration certificate has been issued under this Act and is in force at that time.
Every importer of fuel or refiner carrying on business in Québec has the same obligation.
Every consumer who brings into Québec fuel acquired outside Québec and contained in the tank supplying the engine of a motor vehicle other than a pleasure vehicle has the same obligation, unless he holds a certificate contemplated in the last paragraph of section 16.
1972, c. 30, s. 23; 1986, c. 18, s. 3.
23. No person may sell or deliver fuel in Québec unless, upon his application, a registration certificate has been issued under this act and is in force at the time of sale.
Every importer of fuel or refiner carrying on business in Québec has the same obligation.
Every consumer who brings into Québec fuel acquired outside Québec and contained in the tank supplying the engine of a motor vehicle other than a pleasure vehicle has the same obligation, unless he holds a certificate contemplated in the last paragraph of section 16.
1972, c. 30, s. 23.
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