T-1 - Fuel Tax Act

Section 9 Disposition versions

1997-12-19

9. The following categories of fuel are exempt from the tax provided for in section 2:

(a)  butane gas and liquefied petroleum gas when acquired by a person taking delivery of it in a container used exclusively for supplying the heating system of an immovable or used for any purpose other than supplying an internal combustion engine;

(b)  solvents derived from petroleum;

(c)  gasoline intended for chemical use;

(d)  coloured fuel oil used only for a purpose other than that of supplying a propulsion engine not contemplated in any of paragraphs a and c to f of section 19;

(e)  bunker fuel and crude oil

i.  used for supplying the engine of a vessel described as a commercial vessel by regulation but only when put directly into the tank installed as standard equipment for supplying the engine of that vessel;

ii.  used only for a purpose other than supplying an internal combustion engine;

iii.  acquired or used in the cases, for the purposes and on the conditions determined by regulation;

(f)  non-coloured fuel oil acquired or used in the cases, for the purposes and on the conditions provided by regulation;

(g)  aviation fuel acquired after 20 June 1983 and used on an international flight within the meaning of the regulations;

(h)  natural gas and propane gas.

1972, c. 30, s. 9; 1974, c. 23, s. 2; 1979, c. 76, s. 3; 1980, c. 14, s. 1; 1983, c. 44, s. 65; 1984, c. 35, s. 42; 1988, c. 4, s. 191; 1997, c. 85, s. 720.

1988-03-31

9. The following categories of fuel are exempt from the tax provided for in section 2:

(a)  propane gas, butane gas and liquified petroleum gas when acquired by a person taking delivery of it in a container used exclusively for supplying the heating system of an immoveable or used for any purpose other than supplying an internal combustion engine;

(b)  solvents derived from petroleum;

(c)  gasoline intended for chemical use;

(d)  coloured fuel oil used only for a purpose other than that of supplying a propulsion engine not contemplated in any of paragraphs a and c to f of section 19;

(e)  bunker fuel and crude oil

i.  used for supplying the engine of a vessel described as a commercial vessel by regulation but only when put directly into the tank installed as standard equipment for supplying the engine of that vessel;

ii.  used only for a purpose other than supplying an internal combustion engine;

iii.  acquired or used in the cases, for the purposes and on the conditions determined by regulation;

(f)  non-coloured fuel oil acquired or used in the cases, for the purposes and on the conditions provided by regulation;

(g)  aviation fuel acquired after 20 June 1983 and used on an international flight within the meaning of the regulations;

(h)  natural gas.

1972, c. 30, s. 9; 1974, c. 23, s. 2; 1979, c. 76, s. 3; 1980, c. 14, s. 1; 1983, c. 44, s. 65; 1984, c. 35, s. 42; 1988, c. 4, s. 191.

1984-12-14

9. The following categories of fuel are exempt from the tax provided for in section 2:

(a)  propane gas, butane gas and liquified petroleum gas when acquired by a person taking delivery of it in a container used exclusively for supplying the heating system of an immoveable or used for any purpose other than supplying an internal combustion engine;

(b)  solvents derived from petroleum;

(c)  gasoline intended for chemical use;

(d)  coloured fuel oil used only for a purpose other than that of supplying a propulsion engine not contemplated in any of paragraphs a and c to f of section 19;

(e)  bunker fuel and crude oil

i.  used for supplying the engine of a vessel described as a commercial vessel by regulation but only when put directly into the tank installed as standard equipment for supplying the engine of that vessel;

ii.  used only for a purpose other than supplying an internal combustion engine;

iii.  acquired or used in the cases, for the purposes and on the conditions determined by regulation;

(f)  non-coloured fuel oil acquired or used in the cases, for the purposes and on the conditions provided by regulation;

(g)  aviation fuel acquired after 20 June 1983 and used on an international flight within the meaning of the regulations.

1972, c. 30, s. 9; 1974, c. 23, s. 2; 1979, c. 76, s. 3; 1980, c. 14, s. 1; 1983, c. 44, s. 65; 1984, c. 35, s. 42.

1983-12-21

9. The following categories of fuel are exempt from the tax provided for in section 2:

(a)  propane gas, butane gas and liquified petroleum gas when acquired by a person taking delivery of it in a container used exclusively for supplying the heating system of an immoveable or used for any purpose other than supplying an internal combustion engine;

(b)  solvents derived from petroleum;

(c)  gasoline intended for chemical use;

(d)  coloured fuel oil, except that which supplies a railroad locomotive engine;

(e)  bunker fuel and crude oil

i.  used for supplying the engine of a vessel described as a commercial vessel by regulation but only when put directly into the tank installed as standard equipment for supplying the engine of that vessel;

ii.  used only for a purpose other than supplying an internal combustion engine;

iii.  acquired or used in the cases, for the purposes and on the conditions determined by regulation;

(f)  non-coloured fuel oil acquired or used in the cases, for the purposes and on the conditions provided by regulation;

(g)  aviation fuel acquired after 20 June 1983 and used on an international flight within the meaning of the regulations.

1972, c. 30, s. 9; 1974, c. 23, s. 2; 1979, c. 76, s. 3; 1980, c. 14, s. 1; 1983, c. 44, s. 65.

1980-06-18

9. The following categories of fuel are exempt from the tax provided for in section 2:

(a)  propane gas, butane gas and liquified petroleum gas when acquired by a person taking delivery of it in a container used exclusively for supplying the heating system of an immoveable or used for any purpose other than supplying an internal combustion engine;

(b)  solvents derived from petroleum;

(c)  gasoline intended for chemical use;

(d)  coloured fuel oil, except that which supplies a railroad locomotive engine;

(e)  bunker fuel and crude oil

i.  used for supplying the engine of a vessel described as a commercial vessel by regulation but only when put directly into the tank installed as standard equipment for supplying the engine of that vessel;

ii.  used only for a purpose other than supplying an internal combustion engine;

iii.  acquired or used in the cases, for the purposes and on the conditions determined by regulation; and

(f)  non-coloured fuel oil acquired or used in the cases, for the purposes and on the conditions provided by regulation.

1972, c. 30, s. 9; 1974, c. 23, s. 2; 1979, c. 76, s. 3; 1980, c. 14, s. 1.

1979-12-21

9. The following fuel oil shall be exempt from the tax established in section 7:

(a)  bunker fuel, crude oil and coloured fuel oil when put directly into the tank installed as standard equipment for supplying the engine of a vessel described as a commercial vessel by regulation;

(b)  coloured fuel oil used to operate farm machinery except a pleasure vehicle or truck, or to operate a stationary engine, but only while the machinery or the engine was used for farm work and provided that the principal occupation of the consumer is farming;

(c)  coloured fuel oil used to operate a fishing boat or a stationary engine, but only while the boat or the engine was used for fishing and provided that the principal occupation of the consumer is fishing;

(d)  fuel oil intended for chemical use;

(e)  bunker fuel, crude oil and coloured fuel oil used only for a purpose other than supplying an internal combustion engine;

(f)  bunker fuel, crude oil and fuel oil, including coloured fuel oil, acquired or used in the circumstances, for the purposes and to the extent determined by regulation.

1972, c. 30, s. 9; 1974, c. 23, s. 2; 1979, c. 76, s. 3.

1977-12-31

9. The following fuel oil shall be exempt from the tax established in section 7:

(a)  bunker fuel, crude oil and coloured fuel oil when put directly into the tank installed as standard equipment for supplying the engine of a vessel described as a commercial vessel by regulation;

(b)  coloured fuel oil used only to operate farm machinery or a stationary engine used exclusively for farming work, except a pleasure vehicle or a truck, provided that the principal occupation of the consumer is farming;

(c)  coloured fuel oil used only to operate a fishing boat or a stationary engine used exclusively for fishing, provided that the principal occupation of the consumer is fishing;

(d)  fuel oil intended for chemical use;

(e)  bunker fuel, crude oil and coloured fuel oil used only for a purpose other than supplying an internal combustion engine.

1972, c. 30, s. 9; 1974, c. 23, s. 2.