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

Section 2r3 Disposition versions

2016-02-17

2R3. Where a person acquires gasoline from a retail dealer who operates a fuel distribution establishment located within a border region that is bordering and adjoining

(a)  New Brunswick or Ontario, the tax provided for in subparagraph a of the first paragraph of section 2 of the Act shall be reduced by

i.  $0.08 per litre of gasoline if the establishment is located less than 5 km from the point of contact;

ii.  $0.06 per litre of gasoline if the establishment is located at least 5 km and less than 10 km from the point of contact;

iii.  $0.04 per litre of gasoline if the establishment is located at least 10 km and less than 15 km from the point of contact; and

iv.  $0.02 per litre of gasoline if the establishment is located at least 15 km and less than 20 km from the point of contact;

(b)  an American state, the tax provided for in subparagraph a of the first paragraph of section 2 of the Act shall be reduced by

i.  $0.12 per litre of gasoline if the establishment is located less than 5 km from the point of contact;

ii.  $0.09 per litre of gasoline if the establishment is located at least 5 km and less than 10 km from the point of contact;

iii.  $0.06 per litre of gasoline if the establishment is located at least 10 km and less than 15 km from the point of contact; and

iv.  $0.03 per litre of gasoline if the establishment is located at least 15 km and less than 20 km from the point of contact.

However, where the fuel distribution establishment is located within a border region that is comprised in a peripheral region or a specified region, the tax provided for in subparagraph a of the first paragraph of section 2 of the Act shall be reduced, per litre of gasoline, by the amount prescribed by section 2R4 for that peripheral or specified region if that amount is greater than the amount determined under this section.

O.C. 812-82, s. 1; O.C. 2173-83, s. 2; O.C. 2717-83, s. 2; O.C. 1933-86, s. 2; O.C. 1832-87, s. 2; O.C. 743-91, s. 1; O.C. 383-92, s. 2; O.C. 1897-93, s. 1; O.C. 1635-96, s. 28; O.C. 1466-98, s. 1; O.C. 1155-2004, s. 2; O.C. 1116-2007, s. 1; O.C. 66-2016, s. 2.

2012-09-01

2R3. Where a person acquires gasoline from a retail dealer who operates a fuel distribution establishment located within a border region that is bordering and adjoining

(a)  New Brunswick or Ontario, the tax provided for in subparagraph a of the first paragraph of section 2 of the Act shall be reduced by

i.  $0.04 per litre of gasoline if the establishment is located less than 5 km from the point of contact;

ii.  $0.03 per litre of gasoline if the establishment is located at least 5 km and less than 10 km from the point of contact;

iii.  $0.02 per litre of gasoline if the establishment is located at least 10 km and less than 15 km from the point of contact; and

iv.  $0.01 per litre of gasoline if the establishment is located at least 15 km and less than 20 km from the point of contact;

(b)  an American state, the tax provided for in subparagraph a of the first paragraph of section 2 of the Act shall be reduced by

i.  $0.08 per litre of gasoline if the establishment is located less than 5 km from the point of contact;

ii.  $0.06 per litre of gasoline if the establishment is located at least 5 km and less than 10 km from the point of contact;

iii.  $0.04 per litre of gasoline if the establishment is located at least 10 km and less than 15 km from the point of contact; and

iv.  $0.02 per litre of gasoline if the establishment is located at least 15 km and less than 20 km from the point of contact.

However, where the fuel distribution establishment is located within a border region that is comprised in a peripheral region or a specified region, the tax provided for in subparagraph a of the first paragraph of section 2 of the Act shall be reduced, per litre of gasoline, by the amount prescribed by section 2R4 for that peripheral or specified region if that amount is greater than the amount determined under this section.

O.C. 812-82, s. 1; O.C. 2173-83, s. 2; O.C. 2717-83, s. 2; O.C. 1933-86, s. 2; O.C. 1832-87, s. 2; O.C. 743-91, s. 1; O.C. 383-92, s. 2; O.C. 1897-93, s. 1; O.C. 1635-96, s. 28; O.C. 1466-98, s. 1; O.C. 1155-2004, s. 2; O.C. 1116-2007, s. 1.