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T-1 - Fuel Tax Act

Section 50.0.4
Disposition versions

Full text
50.0.4. A carrier is entitled to a refund of the tax the carrier has paid in respect of fuel acquired by the carrier in Québec and used outside Québec in the propulsion of a prescribed motor vehicle, provided that the carrier holds the licence required by section 50.0.6 and the licence is in force at the time the fuel is acquired.
The refund shall be computed using the amounts of tax established under the first paragraph of section 2 in accordance with the rules of the International Agreement and any amendments thereto.
1995, c. 63, s. 526; 2006, c. 7, s. 21.
50.0.4. Where a carrier has paid tax in respect of fuel acquired by the carrier in Québec and used outside Québec in the propulsion of a prescribed motor vehicle, the carrier is entitled to a refund.
The refund shall be computed using the amounts of tax established under the first paragraph of section 2 in accordance with the rules of the International Agreement and any amendments thereto.
1995, c. 63, s. 526.
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