5. For the purposes of section 2, the volume of premium gasoline distributed or used and the volume of gasoline distributed or used(1) to supply an aircraft, boat or ship engine,
(2) for scientific research;
(3) for industrial purposes other than combustion;
(4) in exclusion zone A as delimited in Schedule I;
(5) until the calendar year ending on 31 December 2024, in exclusion zone B as delimited in Schedule I;
is excluded from the total volume of gasoline for a given calendar year.
To determine the percentage by volume of low‑carbon‑intensity fuel content integrated into the total volume of gasoline distributed or used, the distributor may include the volume of low‑carbon‑intensity fuel content it has integrated into the volumes of gasoline excluded pursuant to the first paragraph.
1502-2021O.C. 1502-2021, s. 5.