T-1 - Fuel Tax Act

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10.1. A public carrier that meets the requirements prescribed by regulation is entitled, provided it applies therefor on a form prescribed by the Minister, to the reimbursement of the tax paid by the public carrier in the year on the fuel that was used to supply the engine of each bus while it was assigned to providing public transport as defined by regulation.
For the purposes of this section, “public carrier” means a public body providing public transport, a municipality, an intermunicipal management board, any holder of a public transport permit issued under the Transport Act (chapter T-12) and any carrier which is a party to a contract entered into under section 8 of the Act respecting the Autorité régionale de transport métropolitain (chapter A-33.3) or section 48.18 of the Transport Act.
1984, c. 35, s. 43; 1987, c. 21, s. 103; 1995, c. 65, s. 127; 2005, c. 38, s. 396; 2006, c. 36, s. 296; 2016, c. 8, s. 111.
10.1. A public carrier that meets the requirements prescribed by regulation is entitled, provided it applies therefor on a form prescribed by the Minister, to the reimbursement of the tax paid by the public carrier in the year on the fuel that was used to supply the engine of each bus while it was assigned to providing public transport as defined by regulation.
For the purposes of this section, “public carrier” means a public body providing public transport, a municipality, an intermunicipal management board, an intermunicipal board of transport, any holder of a public transport permit issued under the Transport Act (chapter T-12) and any carrier which is a party to a contract entered into under section 3 of the Act respecting intermunicipal boards of transport in the area of Montréal (chapter C-60.1) or section 48.18 of the Transport Act.
1984, c. 35, s. 43; 1987, c. 21, s. 103; 1995, c. 65, s. 127; 2005, c. 38, s. 396; 2006, c. 36, s. 296.
10.1. A public carrier who meets the requirements prescribed by regulation is entitled, provided he applies therefor on a form prescribed by the Minister, to the reimbursement of that proportion of the tax that exceeds 66.67 % of the amount determined under the first paragraph of section 2 and paid by him in the year on the fuel that was used to supply the engine of each bus while it was assigned to providing public transport as defined by regulation.
However, in the case of biodiesel fuel, the following rules apply in respect of the reimbursement provided for in the first paragraph:
(a)  the amount of the reimbursement is equal to all of the tax; and
(b)  if the biodiesel fuel is mixed with another type of fuel, the reimbursement provided for in subparagraph a only applies in respect of the biodiesel fuel.
In computing the reimbursement, the amount determined under the third paragraph of section 2 and paid in the year by the public carrier on gasoline that was used to supply the engine of each bus referred to in the first paragraph shall be added to the amount determined under the first paragraph of this section.
For the purposes of this section,
(a)  biodiesel fuel means an oxygenated ester- or ether-based fuel derived from vegetable oils or animal fats; and
(b)  public carrier means a public body providing public transport, a municipality, an intermunicipal management board, an intermunicipal board of transport, any holder of a public transport permit issued under the Transport Act (chapter T‐12) and any carrier which is a party to a contract entered into under section 3 of the Act respecting intermunicipal boards of transport in the area of Montréal (chapter C‐60.1) or section 48.18 of the Transport Act.
1984, c. 35, s. 43; 1987, c. 21, s. 103; 1995, c. 65, s. 127; 2005, c. 38, s. 396.
Section 48.18 of the Transport Act, enacted by section 237 of chapter 6 of the statutes of 2005, will come into force on the date to be fixed by order of the Government (2005, c. 6, s. 251; 2005, c. 50, s. 125).
10.1. A public carrier who meets the requirements prescribed by regulation is entitled, provided he applies therefor on a form prescribed by the Minister, to the reimbursement of that proportion of the tax that exceeds 66.67 % of the amount determined under the first paragraph of section 2 and paid by him in the year on the fuel that was used to supply the engine of each bus while it was assigned to providing public transport as defined by regulation.
In computing the reimbursement, the amount determined under the third paragraph of section 2 and paid in the year by the public carrier on gasoline that was used to supply the engine of each bus referred to in the first paragraph shall be added to the amount determined under the first paragraph of this section.
For the purposes of this section, public carrier means a public body providing public transport, a municipality, an intermunicipal management board, an intermunicipal board of transport, any holder of a public transport permit issued under the Transport Act (chapter T-12) and any carrier which is a party to a contract entered into under section 467 of the Cities and Towns Act (chapter C-19), article 525 of the Municipal Code of Québec (chapter C-27.1) or section 3 of the Act respecting intermunicipal boards of transport in the area of Montréal (chapter C-60.1).
1984, c. 35, s. 43; 1987, c. 21, s. 103; 1995, c. 65, s. 127.
10.1. A public carrier who meets the requirements prescribed by regulation is entitled, provided he applies therefor on a form prescribed by the Minister, to the reimbursement of that proportion of the tax that exceeds 66.67 % of the amount determined under the first paragraph of section 2 and paid by him in the year on the fuel that was used to supply the engine of each bus while it was assigned to providing public transport as defined by regulation.
For the purposes of this section, public carrier means a public body providing public transport, a municipality, an intermunicipal management board, an intermunicipal board of transport, any holder of a public transport permit issued under the Transport Act (chapter T-12) and any carrier which is a party to a contract entered into under section 467 of the Cities and Towns Act (chapter C-19), article 525 of the Municipal Code of Québec (chapter C-27.1) or section 3 of the Act respecting intermunicipal boards of transport in the area of Montréal (chapter C-60.1).
1984, c. 35, s. 43; 1987, c. 21, s. 103.
10.1. A public carrier who meets the requirements prescribed by regulation is entitled to the reimbursement of the proportion of the tax exceeding 20% paid by him in the year on the fuel that was used to supply the engine of each bus while it was assigned to providing public transport within the meaning of the regulations made under the Transport Act (chapter T-12), except transport provided for by regulation.
For the purposes of this section, a public carrier means a public body providing public transport, a municipality, an intermunicipal management board, an intermunicipal board of transport, any holder of a public transport permit issued under the Transport Act and any carrier which is a party to a contract entered into under section 467 of the Cities and Towns Act (chapter C-19), section 525 of the Municipal Code (chapter C-27.1) or section 3 of the Act respecting intermunicipal boards of transport in the area of Montréal (chapter C-60.1).
1984, c. 35, s. 43.