T-1 - Fuel Tax Act

Section 10 Disposition versions

2015-10-26

10. Every person, provided that he applies therefor within the time limit and according to the terms and conditions established by regulation, is entitled to a refund of the tax that he has paid:

(a)  on gasoline when the gasoline

i.  was used to supply a farm machinery engine, except a pleasure vehicle or truck, but only while that machinery was used for farming work, provided that the principal occupation of the consumer is farming in respect of an immovable the consumer owns or leases;

ii.  was used to supply the engine of a fishing boat, but only while that boat was used for fishing, provided that the principal occupation of the consumer is fishing or the processing and the marketing of fish;

iii.  was used to supply a stationary engine;

iv.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

v.  was used for purposes of scientific research, experimentation or demonstration, unless it was used to supply a propulsion engine;

vi.  was used to operate a pumper truck while it was used to fight forest fires;

vii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless the gasoline was put in a tank supplying the engine of a pleasure vehicle, of a motor vehicle used to transport goods or passengers other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, of such a prescribed motor vehicle or of an aircraft;

viii.  was used to operate a motor vehicle registered for use exclusively on private land or a private road and used for farming, forest or mining operations as defined by regulation;

ix.  was used to supply an aircraft engine while being tested on the ground or in the air; or

x.  was used to supply the engine of a commercial vessel described as a commercial vessel by regulation, but only if the gasoline was poured directly from the delivery nozzle of the retail dealer into the tank installed as standard equipment for supplying the engine of that vessel;

(b)  on non-coloured fuel oil when that fuel oil

i.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

ii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless it was put in a tank supplying the engine of a pleasure vehicle, of a motor vehicle used to transport goods or passengers other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, or of such a prescribed motor vehicle;

iii.  in the case of bunker fuel or crude oil, was used to supply a stationary engine;

iv.  was used to operate a motor vehicle registered for use exclusively on private land or a private road and used for farming, forest or mining operations as defined by regulation; or

v.  in the case of biodiesel fuel, was not mixed with another type of fuel at the time of its acquisition; and

(c)  on coloured fuel oil when that fuel oil, having been purchased in Québec by a person carrying on a business, was exported and used outside Québec to supply a railroad locomotive engine.

1972, c. 30, s. 10; 1977, c. 5, s. 14; 1978, c. 27, s. 2; 1980, c. 14, s. 1; 1982, c. 56, s. 36; 1995, c. 63, s. 516; 1997, c. 14, s. 357; 2006, c. 7, s. 16; 2006, c. 36, s. 295; 2011, c. 1, s. 160; 2015, c. 21, s. 795; 2015, c. 24, s. 192.

2015-10-21

10. Every person, provided that he applies therefor within the time limit and according to the terms and conditions established by regulation, is entitled to a refund of the tax that he has paid:

(a)  on gasoline when the gasoline

i.  was used to supply a farm machinery engine, except a pleasure vehicle or truck, but only while that machinery was used for farming work, provided that the principal occupation of the consumer is farming in respect of an immovable the consumer owns or leases;

ii.  was used to supply the engine of a fishing boat, but only while that boat was used for fishing, provided that the principal occupation of the consumer is fishing or the processing and the marketing of fish;

iii.  was used to supply a stationary engine;

iv.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

v.  was used for purposes of scientific research, experimentation or demonstration, unless it was used to supply a propulsion engine;

vi.  was used to operate a pumper truck while it was used to fight forest fires;

vii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless the gasoline was put in a tank supplying the engine of a pleasure vehicle, of a motor vehicle used to transport goods or passengers other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, of such a prescribed motor vehicle or of an aircraft;

viii.  was used to operate a motor vehicle registered for use exclusively on private land or a private road, or the registration certificate of which provides for that use, which is used for farming, forest or mining operations as defined by regulation;

ix.  was used to supply an aircraft engine while being tested on the ground or in the air; or

x.  was used to supply the engine of a commercial vessel described as a commercial vessel by regulation, but only if the gasoline was poured directly from the delivery nozzle of the retail dealer into the tank installed as standard equipment for supplying the engine of that vessel;

(b)  on non-coloured fuel oil when that fuel oil

i.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

ii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless it was put in a tank supplying the engine of a pleasure vehicle, of a motor vehicle used to transport goods or passengers other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, or of such a prescribed motor vehicle;

iii.  in the case of bunker fuel or crude oil, was used to supply a stationary engine;

iv.  was used to operate a motor vehicle registered for use exclusively on private land or a private road, or the registration certificate of which provides for that use, which is used for farming, forest or mining operations as defined by regulation;

v.  in the case of biodiesel fuel, was not mixed with another type of fuel at the time of its acquisition; and

(c)  on coloured fuel oil when that fuel oil, having been purchased in Québec by a person carrying on a business, was exported and used outside Québec to supply a railroad locomotive engine.

1972, c. 30, s. 10; 1977, c. 5, s. 14; 1978, c. 27, s. 2; 1980, c. 14, s. 1; 1982, c. 56, s. 36; 1995, c. 63, s. 516; 1997, c. 14, s. 357; 2006, c. 7, s. 16; 2006, c. 36, s. 295; 2011, c. 1, s. 160; 2015, c. 21, s. 795.

2011-02-17

10. Every person, provided that he applies therefor within the time limit and according to the terms and conditions established by regulation, is entitled to a refund of the tax that he has paid:

(a)  on gasoline when the gasoline

i.  was used to supply a farm machinery engine, except a pleasure vehicle or truck, but only while that machinery was used for farming work, provided that the principal occupation of the consumer is farming in respect of an immovable the consumer owns or leases;

ii.  was used to supply the engine of a fishing boat, but only while that boat was used for fishing, provided that the principal occupation of the consumer is fishing or the processing and the marketing of fish;

iii.  was used to supply a stationary engine;

iv.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

v.  was used for purposes of scientific research, experimentation or demonstration, unless it was used to supply a propulsion engine;

vi.  was used to operate a pumper truck while it was used to fight forest fires;

vii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless the gasoline was put in a tank supplying the engine of a pleasure vehicle, of a motor vehicle used to transport goods or passengers other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, of such a prescribed motor vehicle or of an aircraft;

viii.  was used to operate a motor vehicle registered for use exclusively on private land or a private road, or the registration certificate of which provides for that use, which is used for farming, forest or mining operations as defined by regulation; or

ix.  was used to supply an aircraft engine while being tested on the ground or in the air;

(b)  on non-coloured fuel oil when that fuel oil

i.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

ii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless it was put in a tank supplying the engine of a pleasure vehicle, of a motor vehicle used to transport goods or passengers other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, or of such a prescribed motor vehicle;

iii.  in the case of bunker fuel or crude oil, was used to supply a stationary engine;

iv.  was used to operate a motor vehicle registered for use exclusively on private land or a private road, or the registration certificate of which provides for that use, which is used for farming, forest or mining operations as defined by regulation;

v.  in the case of biodiesel fuel, was not mixed with another type of fuel at the time of its acquisition; and

(c)  on coloured fuel oil when that fuel oil, having been purchased in Québec by a person carrying on a business, was exported and used outside Québec to supply a railroad locomotive engine.

1972, c. 30, s. 10; 1977, c. 5, s. 14; 1978, c. 27, s. 2; 1980, c. 14, s. 1; 1982, c. 56, s. 36; 1995, c. 63, s. 516; 1997, c. 14, s. 357; 2006, c. 7, s. 16; 2006, c. 36, s. 295; 2011, c. 1, s. 160.

2006-12-06

10. Every person, provided that he applies therefor within the time limit and according to the terms and conditions established by regulation, is entitled to a refund of the tax that he has paid:

(a)  on gasoline when the gasoline

i.  was used to supply a farm machinery engine, except a pleasure vehicle or truck, but only while that machinery was used for farming work, provided that the principal occupation of the consumer is farming;

ii.  was used to supply the engine of a fishing boat, but only while that boat was used for fishing, provided that the principal occupation of the consumer is fishing or the processing and the marketing of fish;

iii.  was used to supply a stationary engine;

iv.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

v.  was used for purposes of scientific research, experimentation or demonstration, unless it was used to supply a propulsion engine;

vi.  was used to operate a pumper truck while it was used to fight forest fires;

vii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless the gasoline was put in a tank supplying the engine of a pleasure vehicle, of a motor vehicle used to transport goods or passengers other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, of such a prescribed motor vehicle or of an aircraft;

viii.  was used to operate a motor vehicle registered for use exclusively on private land or a private road, or the registration certificate of which provides for that use, which is used for farming, forest or mining operations as defined by regulation; or

ix.  was used to supply an aircraft engine while being tested on the ground or in the air;

(b)  on non-coloured fuel oil when that fuel oil

i.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

ii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless it was put in a tank supplying the engine of a pleasure vehicle, of a motor vehicle used to transport goods or passengers other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, or of such a prescribed motor vehicle;

iii.  in the case of bunker fuel or crude oil, was used to supply a stationary engine;

iv.  was used to operate a motor vehicle registered for use exclusively on private land or a private road, or the registration certificate of which provides for that use, which is used for farming, forest or mining operations as defined by regulation;

v.  in the case of biodiesel fuel, was not mixed with another type of fuel at the time of its acquisition; and

(c)  on coloured fuel oil when that fuel oil, having been purchased in Québec by a person carrying on a business, was exported and used outside Québec to supply a railroad locomotive engine.

1972, c. 30, s. 10; 1977, c. 5, s. 14; 1978, c. 27, s. 2; 1980, c. 14, s. 1; 1982, c. 56, s. 36; 1995, c. 63, s. 516; 1997, c. 14, s. 357; 2006, c. 7, s. 16; 2006, c. 36, s. 295.

2006-06-08

10. Every person, provided that he applies therefor within the time limit and according to the terms and conditions established by regulation, is entitled to a refund of the tax that he has paid:

(a)  on gasoline when the gasoline

i.  was used to supply a farm machinery engine, except a pleasure vehicle or truck, but only while that machinery was used for farming work, provided that the principal occupation of the consumer is farming;

ii.  was used to supply the engine of a fishing boat, but only while that boat was used for fishing, provided that the principal occupation of the consumer is fishing or the processing and the marketing of fish;

iii.  was used to supply a stationary engine;

iv.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

v.  was used for purposes of scientific research, experimentation or demonstration, unless it was used to supply a propulsion engine;

vi.  was used to operate a pumper truck while it was used to fight forest fires;

vii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless the gasoline was put in a tank supplying the engine of a pleasure vehicle, of a motor vehicle used to transport goods or passengers other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, of such a prescribed motor vehicle or of an aircraft;

viii.  was used to operate a motor vehicle registered for use exclusively on private land or a private road, or the registration certificate of which provides for that use, which is used for farming, forest or mining operations as defined by regulation; or

ix.  was used to supply an aircraft engine while being tested on the ground or in the air; and

(b)  on non-coloured fuel oil when that fuel oil

i.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

ii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless it was put in a tank supplying the engine of a pleasure vehicle, of a motor vehicle used to transport goods or passengers other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, or of such a prescribed motor vehicle;

iii.  in the case of bunker fuel or crude oil, was used to supply a stationary engine; or

iv.  was used to operate a motor vehicle registered for use exclusively on private land or a private road, or the registration certificate of which provides for that use, which is used for farming, forest or mining operations as defined by regulation;

(c)  on coloured fuel oil when that fuel oil, having been purchased in Québec by a person carrying on a business, was exported and used outside Québec to supply a railroad locomotive engine.

1972, c. 30, s. 10; 1977, c. 5, s. 14; 1978, c. 27, s. 2; 1980, c. 14, s. 1; 1982, c. 56, s. 36; 1995, c. 63, s. 516; 1997, c. 14, s. 357; 2006, c. 7, s. 16.

1997-05-22

10. Every person, provided that he applies therefor within the time limit and according to the terms and conditions established by regulation, is entitled to a refund of the tax that he has paid:

(a)  on gasoline when the gasoline

i.  was used to supply a farm machinery engine, except a pleasure vehicle or truck, but only while that machinery was used for farming work, provided that the principal occupation of the consumer is farming;

ii.  was used to supply the engine of a fishing boat, but only while that boat was used for fishing, provided that the principal occupation of the consumer is fishing or the processing and the marketing of fish;

iii.  was used to supply a stationary engine;

iv.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

v.  was used for purposes of scientific research, experimentation or demonstration, unless it was used to supply a propulsion engine;

vi.  was used to operate a pumper truck while it was used to fight forest fires;

vii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless the gasoline was put in a tank supplying the engine of a pleasure vehicle, of a motor vehicle used to transport goods or passengers other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, of such a prescribed motor vehicle or of an aircraft;

viii.  was used to operate a motor vehicle registered for use exclusively on private land or a private road, or the registration certificate of which provides for that use, which is used for farming, forest or mining operations as defined by regulation; or

ix.  was used to supply an aircraft engine while being tested on the ground or in the air; and

(b)  on non-coloured fuel oil when that fuel oil

i.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

ii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless it was put in a tank supplying the engine of a pleasure vehicle, of a motor vehicle used to transport goods or passengers other than a prescribed motor vehicle, as determined under subparagraph 3 of the first paragraph of section 50.0.12, or of such a prescribed motor vehicle;

iii.  in the case of bunker fuel or crude oil, was used to supply a stationary engine; or

iv.  was used to operate a motor vehicle registered for use exclusively on private land or a private road, or the registration certificate of which provides for that use, which is used for farming, forest or mining operations as defined by regulation.

1972, c. 30, s. 10; 1977, c. 5, s. 14; 1978, c. 27, s. 2; 1980, c. 14, s. 1; 1982, c. 56, s. 36; 1995, c. 63, s. 516; 1997, c. 14, s. 357.

1995-12-15

10. Every person, provided that he applies therefor within the time limit and according to the terms and conditions established by regulation, is entitled to a refund of the tax that he has paid:

(a)  on gasoline when the gasoline

i.  was used to supply a farm machinery engine, except a pleasure vehicle or truck, but only while that machinery was used for farming work, provided that the principal occupation of the consumer is farming;

ii.  was used to supply the engine of a fishing boat, but only while that boat was used for fishing, provided that the principal occupation of the consumer is fishing or the processing and the marketing of fish;

iii.  was used to supply a stationary engine;

iv.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

v.  was used for purposes of scientific research, experimentation or demonstration, unless it was used to supply a propulsion engine;

vi.  was used to operate a pumper truck while it was used to fight forest fires;

vii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless the gasoline was put in a tank supplying the engine of a passenger vehicle or aircraft;

viii.  was used to operate a motor vehicle registered for use exclusively on private land or a private road, or the registration certificate of which provides for that use, which is used for farming, forest or mining operations as defined by regulation; or

ix.  was used to supply an aircraft engine while being tested on the ground or in the air; and

(b)  on non-coloured fuel oil when that fuel oil

i.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

ii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless it was put in a tank supplying the engine of a passenger vehicle;

iii.  in the case of bunker fuel or crude oil, was used to supply a stationary engine; or

iv.  was used to operate a motor vehicle registered for use exclusively on private land or a private road, or the registration certificate of which provides for that use, which is used for farming, forest or mining operations as defined by regulation.

1972, c. 30, s. 10; 1977, c. 5, s. 14; 1978, c. 27, s. 2; 1980, c. 14, s. 1; 1982, c. 56, s. 36; 1995, c. 63, s. 516.

1982-12-16

10. Every person, provided that he applies therefor within the time limit and according to the terms and conditions established by regulation, is entitled to a refund of the tax that he has paid:

(a)  on gasoline when the gasoline

i.  was used to supply a farm machinery engine, except a pleasure vehicle or truck, but only while that machinery was used for farming work, provided that the principal occupation of the consumer is farming;

ii.  was used to supply the engine of a fishing boat, but only while that boat was used for fishing, provided that the principal occupation of the consumer is fishing or the processing and the marketing of fish;

iii.  was used to supply a stationary engine;

iv.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

v.  was used for purposes of scientific research, experimentation or demonstration, unless it was used to supply a propulsion engine;

vi.  was used to operate a pumper truck while it was used to fight forest fires;

vii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless the gasoline was put in a tank supplying the engine of a passenger vehicle or aircraft;

viii.  was used to operate a motor vehicle registered for use exclusively on private land or a private road and used for farming, forest or mining operations as defined by regulation; or

ix.  was used to supply an aircraft engine while being tested on the ground or in the air; and

(b)  on non-coloured fuel oil when that fuel oil

i.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

ii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless it was put in a tank supplying the engine of a passenger vehicle;

iii.  in the case of bunker fuel or crude oil, was used to supply a stationary engine; or

iv.  was used to operate a motor vehicle registered for use exclusively on private land or a private road and used for farming, forest or mining operations as defined by regulation.

1972, c. 30, s. 10; 1977, c. 5, s. 14; 1978, c. 27, s. 2; 1980, c. 14, s. 1; 1982, c. 56, s. 36.

1980-06-18

10. Every person, provided that he complies with the terms and conditions established by regulation, is entitled to a refund of the tax that he has paid

(a)  on gasoline when the gasoline

i.  was used to supply a farm machinery engine, except a pleasure vehicle or truck, but only while that machinery was used for farming work, provided that the principal occupation of the consumer is farming;

ii.  was used to supply the engine of a fishing boat, but only while that boat was used for fishing, provided that the principal occupation of the consumer is fishing or the processing and the marketing of fish;

iii.  was used to supply a stationary engine;

iv.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

v.  was used for purposes of scientific research, experimentation or demonstration, unless it was used to supply a propulsion engine;

vi.  was used to operate a pumper truck while it was used to fight forest fires;

vii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless the gasoline was put in a tank supplying a propulsion engine;

viii.  was used to operate a motor vehicle registered for use exclusively on private land or a private road and used for farming, forest or mining operations as defined by regulation; or

ix.  was used to supply an aircraft engine while being tested on the ground or in the air; and

(b)  on non-coloured fuel oil when that fuel oil

i.  was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

ii.  having been purchased in Québec by a person carrying on a business, was exported and used outside Québec, unless it was put in a tank supplying an internal combustion engine;

iii.  in the case of bunker fuel or crude oil, was used to supply a stationary engine; or

iv.  was used to operate a motor vehicle registered for use exclusively on private land or a private road and used for farming, forest or mining operations as defined by regulation.

1972, c. 30, s. 10; 1977, c. 5, s. 14; 1978, c. 27, s. 2; 1980, c. 14, s. 1.

1978-12-22

10. Every person, provided that he complies with the terms and conditions established by regulation, is entitled to a refund of the tax he has paid on uncoloured fuel oil:

(a)  when the fuel oil was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

(b)  when the fuel oil purchased in Québec by a person carrying on a business was exported and used outside Québec, except if the fuel oil was put in a tank supplying an internal combustion engine;

(c)  when, in the case of bunker fuel or crude oil, this oil was used to supply a stationary engine;

(d)  when the fuel oil was used to operate a motor vehicle registered for used exclusively on private land or a private road and used for farming, forest or mining operations as defined by regulation.

Paragraph b does not apply when under a reciprocity agreement made between the Gouvernement du Québec and that of the territory into which the fuel oil is exported and used, that fuel oil is not subject in that territory to a tax equivalent to the fuel oil tax, and the fuel oil imported into Québec from such territory is not subject to fuel oil tax. Such an agreement shall be confirmed by a regulation published in the Gazette officielle du Québec.

1972, c. 30, s. 10; 1977, c. 5, s. 14; 1978, c. 27, s. 2.

The insertion of subparagraph d in the first paragraph of section 10 of this act by section 2 of chapter 27 of the statutes of 1978 has effect from 19 April 1978. (1978, c. 27, s. 3).

1977-12-31

10. Every person, provided that he complies with the terms and conditions established by regulation, is entitled to a refund of the tax he has paid on uncoloured fuel oil:

(a)  when the fuel oil was used as an ingredient in a product manufactured by a person in the course of his principal occupation;

(b)  when the fuel oil purchased in Québec by a person carrying on a business was exported and used outside Québec, except if the fuel oil was put in a tank supplying an internal combustion engine;

(c)  when, in the case of bunker fuel or crude oil, this oil was used to supply a stationary engine.

Paragraph b does not apply when under a reciprocity agreement made between the Gouvernement du Québec and that of the territory into which the fuel oil is exported and used, that fuel oil is not subject in that territory to a tax equivalent to the fuel oil tax, and the fuel oil imported into Québec from such territory is not subject to fuel oil tax. Such an agreement shall be confirmed by a regulation published in the Gazette officielle du Québec.

1972, c. 30, s. 10; 1977, c. 5, s. 14.