53. The Minister may pay compensation to retail dealers and wholesale dealers for gasoline losses due to evaporation, according to the terms and conditions established by regulation.
Such compensation is deemed to be a refund for the purposes of the Act respecting the Ministère du Revenu (chapter M-31).
1972, c. 30, s. 57; 1979, c. 76, s. 9; 1995, c. 63, s. 529.