10R1.1. For the purposes of subparagraph v of paragraph b of section 10 of the Act, a person referred to in section 10R1 who is a carrier within the meaning of paragraph d of section 50.0.2 of the Act must, in the application for a reimbursement, deduct the biodiesel fuel to be used outside Québec in connection with the operation of a prescribed motor vehicle referred to in Division IX.1 of the Act from the quantity of biodiesel fuel acquired.