T-1 - Fuel Tax Act

Section 45.2 Disposition versions

1987-02-15

45.2. In any proceeding under this Act, a presumption exists that fuel oil identified as coloured fuel oil by an analysis made in conformity with this Act of a sample taken from the tank used to supply the engine of a motor vehicle, aircraft or vessel, was acquired and used to operate the motor vehicle, aircraft or vessel. In the same proceeding, a presumption also exists that the tax established under section 2 has not been paid in respect of the fuel oil found in the tank at the time the sample was taken, unless payment of the tax in respect of that fuel oil is established by documentary evidence identifying the purchaser and the vendor of the fuel oil together with the place and date of the transaction and indication of the quantity of fuel oil sold.

1979, c. 76, s. 8; 1980, c. 14, s. 10; 1986, c. 95, s. 317.

1980-06-18

45.2. In any proceeding under this act, a presumption exists that fuel oil identified as coloured fuel oil by an analysis made in conformity with this act of a sample taken from the tank used to supply the engine of a motor vehicle, aircraft or vessel, was acquired and used to operate the motor vehicle, aircraft or vessel. In the same proceeding, a presumption also exists that the tax established under section 2 has not been paid in respect of the fuel oil found in the tank at the time the sample was taken, unless payment of the tax in respect of that fuel oil is established beyond all doubt by documentary evidence identifying the purchaser and the vendor of the fuel oil together with the place and date of the transaction and indication of the quantity of fuel oil sold.

1979, c. 76, s. 8; 1980, c. 14, s. 10.

1979-12-21

45.2. In any proceeding under this act, a presumption exists that fuel oil identified as coloured fuel oil by an analysis made in conformity with this act of a sample taken from the tank used to supply the engine of a motor vehicle, aircraft or boat, was acquired and used to operate the motor vehicle, aircraft or boat. In the same proceeding, a presumption also exists that the tax established under sections 2 and 7 has not been paid in respect of the fuel oil found in the tank at the time the sample was taken, unless payment of the tax in respect of that fuel oil is established beyond all doubt by documentary evidence identifying the purchaser and the vendor of the fuel oil together with the place and date of the transaction and indication of the quantity of fuel oil sold.

1979, c. 76, s. 8.