T-1 - Fuel Tax Act

Section 28 Disposition versions

2000-02-02

28. No person may sell or deliver fuel in Québec to a retail dealer who does not hold a registration certificate required by section 23 that is in force with regard to the retail sale of fuel or to a wholesale dealer who does not hold a collection officer’s permit required by section 27.

Notwithstanding the first paragraph, the holder of a collection officer’s permit having made an agreement with the Minister under section 51 may sell fuel to a wholesale dealer having no residence or place of business in Québec who does not hold a collection officer’s permit, where the fuel is delivered by the holder of a collection officer’s permit to a customer of the wholesale dealer who holds a collection officer’s permit and has made an agreement with the Minister under section 51.

1972, c. 30, s. 28; 1986, c. 18, s. 4; 1991, c. 15, s. 10; 1999, c. 65, s. 65.

1991-09-01

28. No person may sell or deliver fuel in Québec to a retail dealer who does not hold a registration certificate required by section 23 or to a wholesale dealer who does not hold a collection officer’s permit required by section 27.

1972, c. 30, s. 28; 1986, c. 18, s. 4; 1991, c. 15, s. 10.

1986-09-01

28. No person may sell or deliver fuel in Québec to a retail dealer or wholesale dealer who does not hold a registration certificate issued under this Act and in force at that time.

1972, c. 30, s. 28; 1986, c. 18, s. 4.

1977-12-31

28. No person shall sell fuel in Québec to a retail dealer unless that retail dealer is the holder of a registration certificate issued by the Minister.

1972, c. 30, s. 28.