T-1 - Fuel Tax Act

Section 2.1 Disposition versions

1995-12-15

2.1. The tax established in section 2 or the amount provided for in section 51.1 shall be computed per litre of fuel measured at ambient temperature. However, the tax or amount shall be computed per litre of fuel corrected to the reference temperature of 15 degrees Celsius where the fuel is sold or delivered by the litre corrected to the reference temperature of 15 degrees Celsius by means of a dispensing pump or other metering assembly designed or equipped to effect such correction in accordance with the specifications established under the Weights and Measures Act (Revised Statutes of Canada, 1985, chapter W-6) or where the fuel is sold or delivered in the manner and circumstances prescribed by regulation.

Every holder of a collection officer’s permit or retail dealer who, in an establishment operated by him, chooses at any time in the course of a year to sell or deliver fuel by the litre corrected in accordance with the first paragraph shall, in respect of all fuel sold or delivered in that establishment during the remainder of that year, compute the tax or the amount provided for in section 51.1 per litre so corrected.

However, any holder of a collection officer’s permit or retail dealer who does not own dispensing pumps or other metering assemblies designed or equipped to effect the correction of a litre of fuel in accordance with the first paragraph may, in respect of a quantity of bulk fuel sold or delivered by him, compute the tax or the amount provided for in section 51.1, as the case may be, per litre of fuel corrected to a reference temperature of 15 degrees Celsius if

(a)  the quantity of bulk fuel acquired by the holder of a collection officer’s permit or retail dealer was measured and invoiced by the wholesale dealer at the reference temperature of 15 degrees Celsius;

(b)  that entire quantity of bulk fuel is sold or delivered by the holder of a collection officer’s permit or retail dealer to a single purchaser; and

(c)  the quantity of bulk fuel for which the purchaser is invoiced is identical to the quantity acquired by the holder of a collection officer’s permit or retail dealer.

1995, c. 63, s. 515.