T-1 - Fuel Tax Act

Full text
50.0.2. For the purposes of this Division and the regulations thereunder, unless the context indicates a different meaning,
(a)  International Agreement means the International Fuel Tax Agreement;
(b)  jurisdiction means the District of Columbia, a state of the United States, a province of Canada, the Northwest Territories or the Yukon Territory;
(c)  base jurisdiction has the meaning assigned by regulation;
(d)  carrier means
i.  a person, other than a prescribed person, who transports goods or passengers in Québec and outside Québec, whose base jurisdiction is participating in the International Agreement, or
ii.  a prescribed person.
1995, c. 63, s. 526.