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

Section 51.1r1 Disposition versions

2012-09-01

51.1R1. For the purposes of the second paragraph of section 51.1 of the Act, where a person holding a collection officer’s permit delivers or causes to be delivered gasoline in a fixed storage tank of a fuel distribution establishment located in a designated region or in a border region, the amount provided for in the first paragraph of section 51.1 of the Act shall be reduced, for each litre of gasoline, in the case of a designated region, by an amount equal to the amount prescribed by section 2R2.1 and, in the case of a border region, by an amount equal to the amount prescribed by section 2R3 according to the place where the establishment is located.

However, where the fuel distribution establishment is located in a border region that is comprised in a peripheral or specified region, the amount provided for in the first paragraph of section 51.1 of the Act shall be reduced, for each litre of gasoline, by the amount prescribed by section 51.1R2 for that peripheral or specified region if that amount is greater than the amount determined under the first paragraph.

O.C. 1635-96, s. 41; O.C. 1466-98, s. 10.