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

Full text
10.7R2. For the purposes of section 10.7 of the Act, the fuel covered by an application for a refund filed under that section shall have been used in Québec. In addition, the tax shall not be credited or refunded in accordance with section 50.0.4 of the Act.
O.C. 1470-2002, s. 5.