I-3, r. 1 - Regulation respecting the Taxation Act

Section 1r5 Disposition versions

2012-09-01

1R5. For the purposes of the definition of “bituminous sands” in section 1 of the Act, viscosity or density of hydrocarbons is determined using a number of individual samples tested

(a)  at atmospheric pressure;

(b)  at a temperature of 15.6 °C; and

(c)  free of solution gas.

For the purposes of the first paragraph, the samples collected must constitute a representative sampling of that deposit from which the taxpayer is committed to produce by means of one mine.

s. 1R5; O.C. 1454-99, s. 1; O.C. 134-2009, s. 1.