I-3 - Taxation Act

Section 1029.8.36.53.22 Disposition versions

2021-06-02

1029.8.36.53.22. (Repealed).

2010, c. 5, s. 157; 2021, c. 14, s. 144.

2010-04-20

1029.8.36.53.22. The weighted fuel consumption rating of a vehicle, to which paragraph b of the definition of “recognized energy-efficient vehicle” in the first paragraph of section 1029.8.36.53.21 refers, is equal to the number of litres of fuel determined by the formula

(0.55 × A) + (0.45 × B).

In the formula in the first paragraph,

(a)  A is the vehicle’s city fuel consumption rating; and

(b)  B is the vehicle’s highway fuel consumption rating.

For the purposes of the second paragraph and subject to the fifth paragraph, the city and highway fuel consumption ratings of a particular vehicle are those based on the number of litres of fuel per 100 kilometres consumed by a vehicle of the same make, model and model year as the particular vehicle and that has the same attributes as the particular vehicle, as established in the Fuel Consumption Guide published by Natural Resources Canada for the model year.

In the event of a discrepancy between the printed version of the Fuel Consumption Guide published by Natural Resources Canada for a model year and the version available for the model year on that department’s website, the website version shall prevail.

If the Fuel Consumption Guide has not established a fuel consumption rating in respect of a vehicle for a model year, the city and highway fuel consumption ratings of the vehicle, referred to in subparagraphs a and b of the second paragraph, are to be established, to the satisfaction of the Minister, on the basis of the number of litres of fuel per 100 kilometres consumed by the vehicle in the city and on the highway, respectively.

2010, c. 5, s. 157.