T-1, r. 1 - Regulation respecting the application of the Fuel Tax Act

Section 10.5r1 Disposition versions

2012-09-01

10.5R1. For the purposes of section 10.5 of the Act, the person referred to in that section shall file with his application, for the period covered by the application and in respect of every person holding a collection officer’s permit from whom he acquired fuel, the original of each invoice for the purchase of fuel. He shall also file the original of each invoice for the sale of fuel made during that period. Those invoices shall indicate:

(a)  the date of the transaction and the place where the fuel is delivered to the purchaser;

(b)  the name and address of the purchaser and of the seller;

(c)  the type of fuel, the price, the tax or the amount referred to in section 51.1 of the Act that was collected.

A refund shall be applied for within 15 months of the date on which the period covered by the application began. The application for a refund must cover purchases of fuel for a maximum period of 12 months which shall begin on the date of the first purchase of fuel covered by the application.

O.C. 1635-96, s. 33; O.C. 1466-98, s. 8.