Fuel Charge Regulations

Marginal note:Rebate — fuel removed from listed province

• 5.1 (1) For the purposes of section 48 of the Act, if a quantity of fuel is, at a particular time, removed from a listed province and brought into another province by a person that is neither registered nor required to be registered as a distributor in respect of that type of fuel and if the quantity of fuel was delivered in the listed province at an earlier time to the person by a registered distributor in respect of that type of fuel, the Minister must pay a rebate to the registered distributor in respect of the quantity of fuel, the listed province and the reporting period of the registered distributor that includes the particular time if the following conditions are met:

  • (a) a charge under section 17 of the Act was payable by the registered distributor at the earlier time in respect of the quantity of fuel and the listed province and that charge was taken into account in the determination of the net charge for the reporting period of the registered distributor that includes the earlier time;

  • (b) during the period that begins at the earlier time and ends at the particular time, the quantity of fuel is not further processed, transformed or altered in the listed province except to the extent reasonably necessary or incidental to its transportation;

  • (c) if the other province is a listed province, a charge under section 19 or 20 of the Act was payable by the person at the particular time in respect of the quantity of fuel and the other province and that charge was taken into account in the determination of the net charge for the reporting period of the person that includes the particular time; and

  • (d) the person provides to the registered distributor, and the registered distributor retains, evidence satisfactory to the Minister that the quantity of fuel was removed at the particular time from the listed province and that the conditions in paragraph (b) and, if applicable, paragraph (c) are met.

• Marginal note:Amount of rebate

  (2) For the purposes of section 48 of the Act, the amount of the rebate under subsection (1) is equal to the amount of the charge referred to in paragraph (1)(a).

• Marginal note:Non-application — supply tank

  (3) The rebate under subsection (1) is not payable to the extent that the fuel is removed from a listed province in a supply tank of a vehicle.

• Marginal note:Non-application — small quantity

  (4) The rebate under subsection (1) is not payable if the type of fuel is gasoline, kerosene, light fuel oil or propane and the quantity of the fuel that is removed from a listed province otherwise than in a supply tank of a vehicle does not exceed 1000 L.