I-1 - Retail Sales Tax Act

Section 20.8.2 Disposition versions

1991-01-01

20.8.2. A person, other than a person referred to in section 20.8.1, is entitled to the reimbursement of the tax paid by him on the purchase of gasoline to be used for supplying an aircraft engine or of coloured fuel oil for supplying a railroad locomotive engine, provided he applies therefor within the same period and on the same terms and conditions as those prescribed by regulation, if the aircraft or locomotive is used in the course of his business.

For the purposes of the first paragraph, the expressions “gasoline” and “coloured fuel oil” have the meaning assigned by the Fuel Tax Act (chapter T-1).

1990, c. 60, s. 22.