T-1 - Fuel Tax Act

Full text
50.0.3. A carrier shall pay to the Minister the tax established in the first paragraph of section 2 in respect of the fuel used by him in Québec in the propulsion of a prescribed motor vehicle.
The tax is payable on or before the last day of the month following each of the quarters ending on 31 March, 30 June, 30 September and 31 December in a year, in respect of the fuel used during the quarter concerned, if the carrier has not paid such tax on the acquisition of the fuel.
The tax shall be computed in accordance with the rules of the International Agreement and any amendments thereto.
1995, c. 63, s. 526.