Marginal note:Registration — delivery for eligible heating activities
32 For the purposes of paragraph 55(3)(c) of the Act, a person may apply before April 2027 under subsection 55(3) of the Act to be registered as a distributor in respect of light fuel oil if the person carries on the business of selling, delivering or distributing light fuel oil and, in the ordinary course of that business, delivers in a listed province light fuel oil that is for use in eligible heating activities.
- SOR/2024-282, s. 3
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