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

Section 10r2 Disposition versions

2017-04-12

10R2. The person referred to in section 10R1, except a person applying for a refund under subparagraph x of paragraph a of section 10 of the Act, must keep and retain an inventory containing a description of the machinery and engines in which the fuel is used, a record of the fuel used, and a register showing the volumes put on each occasion into the fuel tank of each engine or machine.

He must also keep and retain:

(a)  in the case of an engine equipped with an hour-meter, a register of the accumulated hours indicating the reading at the beginning and at the end of each month;

(b)  in the case of an engine not equipped with an hour-meter, a daily register of the operating hours of the machine;

(c)  in the case of a cement-mixer, a monthly register of the number of cubic metres of concrete transported;

(d)  in the case of a quarry, a monthly register of the number of cubic metres of stone crushed;

(e)  in the case of a bituminous concrete plant, a monthly register of the number of cubic metres of concrete processed; and

(f)  in the case of a peat bog, a monthly register of the number of cubic metres of peat extracted.

In addition, the person referred to in paragraph c of section 10 of the Act must keep and retain a monthly register or any other document that establishes, for each locomotive covered by the application for a reimbursement, the consumption of fuel in Québec and outside Québec computed according to gross ton-mile or any other method approved by the Minister.

R.R.Q., 1981, c. T-1, r. 1, s. 10.2; O.C. 3470-81, s. 4; O.C. 1116-2007, s. 4; O.C. 321-2017, s. 2.

2012-09-01

10R2. The person referred to in section 10R1 must keep and retain an inventory containing a description of the machinery and engines in which the fuel is used, a record of the fuel used, and a register showing the volumes put on each occasion into the fuel tank of each engine or machine.

He must also keep and retain:

(a)  in the case of an engine equipped with an hour-meter, a register of the accumulated hours indicating the reading at the beginning and at the end of each month;

(b)  in the case of an engine not equipped with an hour-meter, a daily register of the operating hours of the machine;

(c)  in the case of a cement-mixer, a monthly register of the number of cubic metres of concrete transported;

(d)  in the case of a quarry, a monthly register of the number of cubic metres of stone crushed;

(e)  in the case of a bituminous concrete plant, a monthly register of the number of cubic metres of concrete processed; and

(f)  in the case of a peat bog, a monthly register of the number of cubic metres of peat extracted.

In addition, the person referred to in paragraph c of section 10 of the Act must keep and retain a monthly register or any other document that establishes, for each locomotive covered by the application for a reimbursement, the consumption of fuel in Québec and outside Québec computed according to gross ton-mile or any other method approved by the Minister.

R.R.Q., 1981, c. T-1, r. 1, s. 10.2; O.C. 3470-81, s. 4; O.C. 1116-2007, s. 4.