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

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18R5. Where fuel oil to be coloured is imported into Québec and is already refined, the colouring shall be done during the storage of the fuel oil in the importer’s tanks, or at the loading racks of a marine terminal operated by the importer, unless the colouring of such fuel oil was done in accordance with this Regulation before being imported.
Where the fuel oil is not stored in such tanks, colouring shall be done before or on its entry into Québec.
R.R.Q., 1981, c. T-1, r. 1, s. 18.5; O.C. 3470-81, s. 4.