R-6.01, r. 7 - Regulation respecting the annual duty payable to the Régie de l’énergie

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4. The following are exempt from the application of this Regulation:
(1)  distributors of petroleum products other than distributors that refine in Québec, trade with a refiner in Québec or bring into Québec more than 100 million litres of gasoline or diesel fuel per year intended for consumption in Québec;
(2)  distributors of propane, coal and petroleum coke;
(3)  owners or operators, except the electric power carrier, referred to in paragraph 2 of section 85.3 of the Act; and
(4)  a legal person or partnership referred to in subparagraph 2 of the first paragraph of section 85.33 of the Act.
O.C. 1379-2009, s. 4.