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

Section 10.7r5 Disposition versions

2012-09-01

10.7R5. For the purposes of section 10.7 of the Act, the percentage of the volume of gasoline or of non-coloured fuel oil attributable to the use of qualified equipment by a prescribed motor vehicle is as follows:

(a)  in the case of a vehicle referred to in subparagraph i of paragraph a of section 10.7R4, 70%;

(b)  in the case of a vehicle referred to in subparagraph iv or ix of paragraph b of section 10.7R4, 40%;

(c)  in the case of a vehicle referred to in subparagraph ii of paragraph a of section 10.7R4, 35%;

(d)  in the case of a vehicle referred to in subparagraph i, ii, iii, v or x of paragraph b of section 10.7R4, 30%;

(e)  in the case of a vehicle referred to in subparagraph vi, vii or viii of paragraph b of section 10.7R4, 20%.

An application for a refund filed under section 10.7 of the Act shall not apply for more than one percentage provided for in subparagraphs a to e of the first paragraph in respect of a prescribed motor vehicle, where the vehicle qualifies as a prescribed motor vehicle under more than one subparagraph of section 10.7R4.

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