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

Section 18r11 Disposition versions

2021-03-10

18R11. For the purposes of the second paragraph of section 18 of the Act, the fees relating to the colouring of fuel oil that must be paid by a refiner or importer shall correspond, for a quarter ending on 30 November of a particular year or on 28 February, 31 May or 31 August of the following year,

(a)  where the colouring is effected in accordance with the first paragraph of section 18R3, to the total of

i.  the amounts paid by the Minister for the components of the mixture, other than fuel oil, obtained by the refiner or importer during the quarter;

ii.  the amount paid by the Minister for the services relating to the preparation of the mixture obtained by the refiner or importer during the quarter;

iii.  the amount paid by the Minister for the number of litres of fuel oil corrected to the reference temperature of 15° C included in the mixture obtained by the refiner or importer during the quarter; or

iv.  the tax imposed on the Minister under section 23 of the Excise Tax Act (R.S.C. 1985, c. E-15) on the number of litres of the mixture obtained by the refiner or importer during the quarter; or

(b)  where the colouring is effected in accordance with the second paragraph of section 18R3, to the amount paid by the Minister for the colouring obtained by the refiner or importer during the quarter.

For the purposes of subparagraph iii of subparagraph a of the first paragraph, the litres of fuel oil are deemed to be included in the mixture obtained during a particular quarter in the order in which they were acquired by the Minister.

The fees referred to in the first paragraph must be paid to the Minister within 30 days from the date of the notice from the Minister transmitted to the refiner or importer and determining those fees.

O.C. 710-2004, s. 1; O.C. 1249-2005, s. 1; O.C. 164-2021, s. 1.

2012-09-01

18R11. For the purposes of the second paragraph of section 18 of the Act, the fees relating to the colouring of fuel oil that must be paid by a refiner or importer shall correspond, for a quarter ending on 30 November of a particular year or on 28 February, 31 May or 31 August of the following year,

(a)  where the colouring is effected in accordance with the first paragraph of section 18R3, to the total of

i.  the amounts paid by the Minister for the components of the mixture, other than fuel oil, obtained by the refiner or importer during the quarter;

ii.  the amount paid by the Minister for the services relating to the preparation of the mixture obtained by the refiner or importer during the quarter; and

iii.  the amount that corresponds to the multiplication of the number of litres of fuel oil corrected to the reference temperature of 15° C, included in the mixture obtained by the refiner or importer during the quarter, by the average established from the price fixed by Bloomberg Oil Buyer’s Guide - Price Supplement under the heading Bloomberg Canadian Terminal Prices (Rack Contract - Montréal), published by Bloomberg L.P., for one litre of fuel oil during the quarter; or

(b)  where the colouring is effected in accordance with the second paragraph of section 18R3, to the amount paid by the Minister for the colouring obtained by the refiner or importer during the quarter.

The fees referred to in the first paragraph must be paid to the Minister within 30 days from the date of the notice from the Minister transmitted to the refiner or importer and determining those fees.

O.C. 710-2004, s. 1; O.C. 1249-2005, s. 1.