T-1 - Fuel Tax Act

Section 4 Disposition versions

1999-04-01

4. (Repealed).

1972, c. 30, s. 4; 1980, c. 14, s. 1; 1983, c. 44, s. 62; 1987, c. 21, s. 102.

1983-12-21

4. The categories of fuels contemplated in the first paragraph of section 2 are

(a)  regular leaded gasoline;

(b)  high-octane leaded gasoline, comprising all categories of leaded gasoline other than regular leaded gasoline;

(c)  regular unleaded gasoline;

(d)  high-octane unleaded gasoline;

(e)  fuel oil;

(f)  propane gas.

When benzol, a mixture of benzol with another substance, butane gas or liquified petroleum gas is sold as gasoline, it is deemed to be regular leaded gasoline.

1972, c. 30, s. 4; 1980, c. 14, s. 1; 1983, c. 44, s. 62.

1980-06-18

4. The categories of fuels contemplated in the first paragraph of section 2 are

(a)  regular leaded gasoline;

(b)  high-octane leaded gasoline, comprising all categories of leaded gasoline other than regular leaded gasoline;

(c)  regular unleaded gasoline;

(d)  high-octane unleaded gasoline; and

(e)  fuel oil.

When benzol, a mixture of benzol with another substance, propane gas, butane gas or liquified petroleum gas is sold as gasoline, it is deemed to be regular leaded gasoline.

1972, c. 30, s. 4; 1980, c. 14, s. 1.

1977-12-31

4. The following categories of gasoline are exempt from the tax established in section 2:

(a)  propane gas, butane gas and liquified petroleum gas when purchased by a person taking delivery of it in a container used exclusively for heating an immoveable or used for any purpose other than supplying an internal combustion engine;

(b)  solvents derived from petroleum;

(c)  gasoline intended for chemical use.

1972, c. 30, s. 4.