85.34. For the purposes of this chapter and section 114,“diesel fuel” means a liquid mixture of hydrocarbons obtained from the refining of petroleum to supply diesel engines;
“fuel” means gasoline, diesel fuel, heating oil, propane, petroleum coke or coal, but not aviation fuel, marine bunker fuel or renewable fuel content;
“fuel distributor” means(1) a person that refines, manufactures, mixes, prepares or distils fuel in Québec;
(2) a person that brings or causes to be brought into Québec fuel contained in one or more receptacles with a total capacity of over 200 litres, except fuel contained in a fuel tank installed as standard equipment to supply the engine of a vehicle;
(3) a person that, in a year, acquires 25 million litres or more of gasoline, diesel fuel, heating oil or propane from a person described in subparagraph 1 or 2; and
(4) a person that, in a year, acquires petroleum coke or coal from a person described in subparagraph 1 or 2;
“gasoline” means a liquid mixture of hydrocarbons obtained from the refining of petroleum mainly for use as spark ignition engine fuel;
“heating oil” means a liquid mixture of hydrocarbons obtained from the refining of petroleum and used for domestic, commercial, institutional or industrial heating;
“propane” means a liquid mixture of hydrocarbons obtained from the refining of petroleum or the processing of natural gas and used as spark ignition engine fuel or for such applications as cooking or domestic, commercial, institutional or industrial heating.