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

Section 27r1 Disposition versions

2012-09-01

27R1. A storer shall be exempt from the requirement of holding a storer’s permit where:

(a)  his sole activity is the operation of a filling station and he does not own the fuel retailed therein;

(b)  the fuel stored is coloured fuel oil intended solely for the storer’s agricultural operations and is contained in a receptacle whose capacity does not exceed 2,300 litres; or

(c)  he stores propane gas only.

A person who transports bulk fuel only by means of a motor vehicle used exclusively on private lands or roads shall be exempt from the requirement of holding the permit required for transporting bulk fuel if that fuel is intended exclusively for his own consumption.

A person who does not hold a refiner’s permit and who wishes to make a blend referred to in paragraph g of section 27 of the Act shall be exempt from the requirement of holding the permit required to make a blend for the purpose of resale if he has signed a collection agreement with the Minister in accordance with section 51 of the Act and that agreement is in force and if the product obtained from the blend remains subject to the tax.

A wholesale dealer who neither is resident nor has a place of business in Québec is exempt from the obligation to hold a collection officer’s permit in respect of fuel that the wholesale dealer sells, delivers or causes to be delivered in Québec where the fuel is delivered in circumstances described in the second paragraph of section 28 of the Act.

O.C. 383-92, s. 9; O.C. 1635-96, s. 38; O.C. 1451-2000, s. 9.