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

Section 10.8r1 Disposition versions

2012-09-01

10.8R1. For the purposes of subparagraph d of the second paragraph of section 10.8 of the Act:

(a)  the permit of the collection officer who files an application for a refund under that section shall be in force at the time of the sale of fuel;

(b)  dependent on whether the person to whom fuel is sold is a collection officer or a retail dealer, that collection officer’s permit, issued in accordance with subparagraph a of the first paragraph of section 27 of the Act or the retail dealer’s registration certificate, issued in accordance with section 23 of the Act, shall be in force at the time of the sale of the fuel;

(c)  the collection officer who files an application for a refund shall provide, at the request of and within the time fixed by the Minister, for each person in respect of whom a bad debt is written off, the following information:

i.  the date of fiscal year end for the collection officer who files the application and the date on which the person’s bad debt was written off;

ii.  the person’s name and address;

iii.  detailed information for each sale of fuel, that is, the date of the sale, the number of the invoice and the number of litres of gasoline or fuel oil sold;

iv.  the amount equal to the tax provided for in the first paragraph of section 51.1 of the Act and, where applicable, the increase in tax provided for in the third paragraph of that section, applicable to each sale of fuel;

v.  the amount of each invoice, including the tax payable under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and the tax payable under Title I of the Act respecting the Québec sales tax (chapter T-0.1) and excluding the amounts provided for in subparagraph iv;

vi.  the amount of each invoice, including the amounts provided for in subparagraph iv and excluding the tax payable under Part IX of the Excise Tax Act and the tax payable under Title I of the Act respecting the Québec sales tax.

O.C. 1470-2002, s. 5; O.C. 1155-2004, s. 3.