Fuel Charge Regulations

Marginal note:Exemption certificate — delivery at cardlock facilities

19 For the purposes of subparagraph 36(1)(b)(viii) of the Act, a farmer is a prescribed person and the prescribed circumstances are that the location at which the fuel is delivered is a cardlock facility, that the fuel is for use exclusively in the operation of eligible farming machinery or of an auxiliary component of eligible farming machinery and that all or substantially all of the fuel is for use in the course of eligible farming activities.