1. The rates of duty payable by distributors for each fiscal year ending on 31 March are determined by dividing, for each form of energy, the adjusted expenditure estimates of the Régie de l’énergie by(1) the sum of the volumes of electric power distributed by each electric power distributor during its preceding fiscal year, including the volumes delivered to consumers at voltages of 44 kV or higher, excluding the volumes of electric power sold to another electric power distributor;
(2) the sum of the volumes of natural gas transmitted and the volumes delivered by each natural gas distributor during its preceding fiscal year;
(3) the sum of the volumes of gasoline and diesel fuel intended for consumption in Québec that were sold and refined in Québec or brought into Québec by each petroleum products distributor and, if applicable, the volumes traded with a refiner in Québec by each petroleum products distributor;
(4) the sum of the volumes of gasoline, diesel fuel, light heating oil and heavy heating oil intended for consumption in Québec that were sold by and attributable to each fuel distributor under Chapter VI.2 of the Act respecting the Régie de l’énergie (chapter R-6.01); or
(5) the sum of the volumes of steam distributed by pipes for heating purposes by each steam distributor during its preceding fiscal year.
For the purposes of the first paragraph, the adjusted expenditure estimates correspond to the difference, for each form of energy, between the expenditure estimates of the Régie as relate to the distributors, as approved by the Government for the current fiscal year, and the unallocated accumulated surplus as relates to the distributors at the end of the preceding fiscal year, and presented as supplementary information to the audited financial statements of the Régie.
For the purpose of determining the volumes of gasoline, diesel fuel, light heating oil and heavy heating oil, for each distributor referred to in this Regulation, the Régie takes into account the volumes stated for its fiscal year preceding 31 March for the purposes of section 85.31 of the Act.
The duty payable by each distributor of a form of energy is the product of the rate multiplied by the volumes referred to in the first paragraph attributable to the distributor.
O.C. 1379-2009, s. 1; O.C. 801-2014, s. 1.