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

Full text
50.0.2R1. For the purposes of Division IX.1 of the Act and of this Division, the expression “base jurisdiction” means:
(a)  the jurisdiction where the carrier has his principal establishment; or
(b)  the jurisdiction where the carrier’s motor vehicle referred to in section 50.0.12R1 is most frequently assigned, stored, repaired or in any other manner controlled.
O.C. 1635-96, s. 40; O.C. 1466-98, s. 12.