Revenue Quebec has revised a number of interpretation bulletins relating to the Fuel Tax Act and has updated one related to the Tobacco Tax Act.
Interpretation Bulletin CAR 18/R1, “The Use of Automotive Gasoline in Aviation” provides guidance on how the fuel tax applies to automotive gasoline used in aircraft engines and situations in which one is eligible for a fuel tax refund in respect of the fuel tax paid.
Interpretation Bulletin CAR 19/R1, “The meaning of the phrase ‘the processing of mineral ores up to the first stage of concentration or the equivalent’”, helps those involved in the processing of base or precious metals understand scenarios in which they qualify for a fuel tax refund.
Both Interpretation Bulletin CAR 21/R1, “The coming into force of permits issued under the Fuel Tax Act and registration certificates issued under the Act respecting the Quebec sales tax”, and Interpretation Bulletin TAB 12/R1, “The coming into force of permits issued under the Tobacco Tax Act and registration certificates issued under the Act respecting the Quebec sales tax” clarify the difference between the two distinct requirements to hold a permit and to be registered for QST of persons selling fuel or tobacco at a retail sale.