T-1 - Fuel Tax Act

Section 10.7 Disposition versions

2002-06-08

10.7. A person is entitled, provided the person applies therefor on the prescribed form within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of the tax paid by the person in respect of the gasoline or non-coloured fuel oil that the person acquired and that is attributable to the use, by a prescribed motor vehicle, of eligible equipment of the vehicle, provided that such equipment is used for commercial or public purposes and not otherwise for the propulsion of the vehicle.

However, the reimbursement provided for in the first paragraph shall not be granted where the propulsion engine of the motor vehicle can be supplied with coloured fuel oil, in accordance with the provisions of section 19.

For the purposes of the first paragraph, the Government may, by regulation,

(a)  determine what motor vehicles are prescribed motor vehicles and what constitutes eligible equipment;

(b)  fix, in respect of the quantity of gasoline or non-coloured fuel oil acquired by a person and put in the tank supplying the propulsion engine of a prescribed motor vehicle, the percentage of that quantity of gasoline or non-coloured fuel oil that is attributable to the use, by the motor vehicle, of eligible equipment; and

(c)  determine, in respect of a carrier referred to in Division IX.1, the time, conditions and modalities of the application for a reimbursement.

2000, c. 39, s. 293; 2002, c. 9, s. 175.

2000-11-15

10.7. A person is entitled, provided the person applies therefor on the prescribed form within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of the tax paid by the person in respect of the gasoline or non-coloured fuel oil that the person acquired and that was used by the propulsion engine of a motor vehicle to operate the vehicle’s auxiliary equipment by means of power take-off, provided that such equipment is used for commercial or public purposes and not otherwise for the propulsion of the vehicle.

However, the reimbursement provided for in the first paragraph shall not be granted where the propulsion engine of the motor vehicle can be supplied with coloured fuel oil, in accordance with the provisions of section 19.

2000, c. 39, s. 293.