T-1, r. 1 - Regulation respecting the application of the Fuel Tax Act

Section 10.7r6 Disposition versions

2012-09-01

10.7R6. For the purposes of section 10.7 of the Act, sections 10.7R1, 10.7R3 to 10.7R5 and this section, “qualified equipment” means the equipment of a prescribed motor vehicle that is not used for the propulsion of the vehicle and that, as the case may be, is powered:

(a)  by the vehicle’s propulsion engine by means of a power takeoff, that is, any system of a motor vehicle used to transfer the power from a propulsion engine to qualified equipment fitted to the vehicle;

(b)  by the stationary engine of the qualified equipment, provided the engine is powered by fuel from the same tank as that which fuels the vehicle’s propulsion engine.

However, equipment is considered unqualified equipment if its destination or use requires that the vehicle of which it is an integral part, on which it is fitted or attached, be necessarily in motion.

Moreover, parts or accessories used to drive a prescribed motor vehicle or to ensure the comfort of its occupants are not considered to be qualified equipment.

O.C. 1470-2002, s. 5.