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I-1 - Retail Sales Tax Act

Section 20.8.1
Disposition versions

Full text
20.8.1. A person is entitled to the reimbursement of the tax paid by him on the purchase of fuel used to supply a propulsion engine if he is entitled to a refund pursuant to the Fuel Tax Act (chapter T-1) in respect of the purchase, or would be entitled to a refund if the fuel were subject to the said Act, provided he applies therefor in the form prescribed by the Minister, within the same time limit and on the same terms and conditions as those provided in the said Act.
The reimbursement contemplated in the first paragraph shall be computed by using the same proportion as that used for the purposes of computing the refund to which the person is entitled or would be entitled under the Fuel Tax Act.
1990, c. 60, s. 22.
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