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

Section 2r5 Disposition versions

2012-09-01

2R5. Where a person acquires fuel mentioned in the first paragraph of section 2 of the Act from a retail dealer who operates a fuel distribution establishment that is neither located in a peripheral region nor in a specified region, or where a person causes such fuel to be delivered to him by a retail dealer in a fixed storage tank that is neither located in a peripheral region nor in a specified region, the tax prescribed by that paragraph shall be reduced as follows:

(a)  per litre of gasoline:

i.  by $0.0465, if the establishment is located less than 5 km from the boundaries of a peripheral region;

ii.  by $0.031, if the establishment is located at least 5 km and less than 10 km from the boundaries of a peripheral region;

iii.  by $0.017, if the establishment is located at least 10 km and less than 15 km from the boundaries of a peripheral region;

iv.  by $0.012, if the establishment is located less than 10 km from the boundaries of a specified region; and

v.  by $0.002, if the establishment is located at least 15 km and less than 20 km from the boundaries of a peripheral region;

(b)  (paragraph revoked);

(c)  per litre of fuel oil:

i.  by $0.0382, if the establishment is located less than 5 km from the boundaries of a peripheral region;

ii.  by $0.026, if the establishment is located at least 5 km and less than 10 km from the boundaries of a peripheral region;

iii.  by $0.014, if the establishment is located at least 10 km and less than 15 km from the boundaries of a peripheral region;

iv.  by $0.01, if the establishment is located less than 10 km from the boundaries of a specified region; and

v.  by $0.001, if the establishment is located at least 15 km and less than 20 km from the boundaries of a peripheral region.

O.C. 812-82, s. 1; O.C. 1933-86, s. 2; O.C. 1832-87, s. 3; O.C. 743-91, s. 3; O.C. 383-92, s. 4; O.C. 1635-96, s. 28; O.C. 1466-98, s. 3.