10. A distributor that has established credits pursuant to section 8 may carry their use over to the following calendar year, for up to 20% of the percentage indicated in sections 2 and 3.
The percentage by volume of low‑carbon‑intensity fuel content integrated into the total volume of gasoline or diesel fuel that a distributor distributes or uses during a calendar year is adjusted on the basis of the credits carried over from the previous year.
1502-2021O.C. 1502-2021, s. 10.