T-1 - Fuel Tax Act

Full text
50.1. (Repealed).
1986, c. 18, s. 10; 1991, c. 15, s. 25.
50.1. For the purposes of this Act, every importer, every refiner and every person, other than a retail dealer, who sells, delivers or causes to be delivered fuel in Québec is a collection officer.
1986, c. 18, s. 10.