T-1 - Fuel Tax Act

Section 16 Disposition versions

1997-05-22

16. Every person referred to in subparagraph b of the second paragraph of section 3 who brings fuel into Québec acquired outside Québec and contained in the fuel tank installed as standard equipment to supply the engine of a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, shall, before each trip, obtain from the Minister or any person authorized by the Minister a certificate for occasional trips. The Government may, by regulation, determine the duties to be paid and the terms and conditions governing the issue and keeping of the certificate.

1972, c. 30, s. 16; 1978, c. 28, s. 6; 1980, c. 14, s. 3; 1991, c. 15, s. 8; 1993, c. 64, s. 245; 1997, c. 14, s. 358.

1993-12-17

16. Every person contemplated in section 3 who brings fuel into Québec acquired outside Québec and contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle other than a pleasure vehicle shall:

(a)  immediately report that fact to the Minister;

(b)  pay at the same time to the Minister the tax provided for in section 3;

(c)  not later than the last day of the month following each quarter ending on 31 March, 30 June, 30 September and 31 December in a year, in the case of the holder of a registration certificate described in section 23, file with the Minister, using the form prescribed by the Minister, a statement showing the quantity in litres of fuel used in Québec during the preceding quarter, and any other information prescribed by regulation.

However, a person contemplated in section 3 who only occasionally brings fuel into Québec in the manner described in the first paragraph may, before each trip, obtain from the Minister or any person authorized by the Minister, a certificate exempting him from the obligations provided in subparagraphs b and c of the first paragraph. The Government may, by regulation, define the word “occasionally” and determine the duties to be paid and the terms and conditions governing the issue of the certificate.

1972, c. 30, s. 16; 1978, c. 28, s. 6; 1980, c. 14, s. 3; 1991, c. 15, s. 8; 1993, c. 64, s. 245.

1992-04-01

16. Every person contemplated in section 3 who brings fuel into Québec acquired outside Québec and contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle other than a pleasure vehicle shall:

(a)  immediately report that fact to the Minister;

(b)  pay at the same time to the Minister the tax provided for in section 3;

(c)  not later than the twenty-fifth day of the month following each quarter ending on 31 March, 30 June, 30 September and 31 December in a year, in the case of the holder of a registration certificate described in section 23, file with the Minister, using the form prescribed by the Minister, a statement showing the quantity in litres of fuel used in Québec during the preceding quarter, and any other information prescribed by regulation.

However, a person contemplated in section 3 who only occasionally brings fuel into Québec in the manner described in the first paragraph may, before each trip, obtain from the Minister or any person authorized by the Minister, a certificate exempting him from the obligations provided in subparagraphs b and c of the first paragraph. The Government may, by regulation, define the word “occasionally” and determine the duties to be paid and the terms and conditions governing the issue of the certificate.

1972, c. 30, s. 16; 1978, c. 28, s. 6; 1980, c. 14, s. 3; 1991, c. 15, s. 8.

1991-09-01

16. Every person contemplated in section 3 who brings fuel into Québec acquired outside Québec and contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle other than a pleasure vehicle shall:

(a)  immediately report that fact to the Minister;

(b)  pay at the same time to the Minister the tax provided for in section 3;

(c)  not later than the fifteenth day in each month, in the case of a holder of a registration certificate, file with the Minister, using the form prescribed by him, a statement showing the quantity in litres of fuel used in Québec during the preceding month, and any other information that may be required by regulation.

However, a person contemplated in section 3 who only occasionally brings fuel into Québec in the manner described in the first paragraph may, before each trip, obtain from the Minister or any person authorized by the Minister, a certificate exempting him from the obligations provided in subparagraphs b and c of the first paragraph. The Government may, by regulation, define the word “occasionally” and determine the duties to be paid and the terms and conditions governing the issue of the certificate.

1972, c. 30, s. 16; 1978, c. 28, s. 6; 1980, c. 14, s. 3; 1991, c. 15, s. 8.

1980-06-18

16. Every consumer who brings fuel into Québec acquired outside Québec and contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle other than a pleasure vehicle shall:

(a)  immediately report that fact to the Minister;

(b)  pay at the same time to the Minister the tax provided for in section 2;

(c)  not later than the fifteenth day in each month, in the case of a holder of a registration certificate, file with the Minister, using the form prescribed by him, a statement showing the quantity in litres of fuel used in Québec during the preceding month, and any other information that may be required by regulation.

However, a consumer only occasionally bringing fuel into Québec in the manner described in the first paragraph may obtain, for each trip, a certificate exempting him from the obligations provided in subparagraphs b and c of the first paragraph. The Government may establish by regulation the procedure to be followed and the duty to be paid for obtaining such a certificate.

1972, c. 30, s. 16; 1978, c. 28, s. 6; 1980, c. 14, s. 3.

1979-01-01

16. Every consumer who brings fuel into Québec acquired outside Québec and contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle other than a pleasure vehicle shall:

(a)  immediately report that fact to the Minister;

(b)  pay at the same time the tax established in section 2 or 7, as the case may be;

(c)  not later than the fifteenth day in each month, in the case of a holder of a registration certificate, file with the Minister, using the form prescribed by him, a statement showing the quantity in litres of fuel used in Québec during the preceding month, and any other information that may be required by regulation.

However, a consumer only occasionally bringing fuel into Québec in the manner described in the first paragraph may obtain, for each trip, a certificate exempting him from the obligations provided in subparagraphs b and c of the first paragraph. The Gouvernement may establish by regulation the procedure to be followed and the duty to be paid for obtaining such a certificate.

1972, c. 30, s. 16; 1978, c. 28, s. 6.

1977-12-31

16. Every consumer who brings fuel into Québec acquired outside Québec and contained in the fuel tank installed as standard equipment to supply the engine of a motor vehicle other than a pleasure vehicle shall:

(a)  immediately report that fact to the Minister;

(b)  pay at the same time the tax established in section 2 or 7, as the case may be;

(c)  not later than the fifteenth day in each month, in the case of a holder of a registration certificate, file with the Minister, using the form prescribed by him, a statement showing the quantity in gallons of fuel used in Québec during the preceding month, and any other information that may be required by regulation.

However, a consumer only occasionally bringing fuel into Québec in the manner described in the first paragraph may obtain, for each trip, a certificate exempting him from the obligations provided in subparagraphs b and c of the first paragraph. The Gouvernement may establish by regulation the procedure to be followed and the duty to be paid for obtaining such a certificate.

1972, c. 30, s. 16.