Excise Tax Act — E-15 69
d manufacturer or licensed wholesaler under subsection (2) or (2.1) unless the manufacturer or wholesaler has reduced the amount charged for the gasoline or diesel fuel to the purchaser by an amount equal to the amount of the deduction and the amount of the reduction is shown separately on an invoice for the sale given to the purchaser by the manufacturer or wholesaler. Fuel tax rebate to registered vendor (4) Where gasoline or diesel fuel has been sold in bulk by a registered vendor to (a) [Repealed, R.S., 1985, c. 42 (2nd Supp.), s. 9] (b) a qualified fisherman for commercial fishing, (c) a qualified hunter for commercial hunting, (d) a qualified trapper for commercial trapping, (e) a qualified person for use in logging, or (f) a qualified person for use in mining, for the sole use of the purchaser and not for resale and the taxes imposed by Parts III and VI have been paid or are payable in respect of the gasoline or fuel, a fuel tax rebate in an amount calculated in accordance with subsections (8) and (8.01) shall, subject to this Part, be paid to that registered vendor if he applies therefor within two years after he sold the gasoline or fuel. Fuel tax rebate to registered vendor selling to farmer (4.1) Where gasoline or diesel fuel has been sold in bulk by a registered vendor to a qualified farmer for farming purposes, for the sole use of the qualified farmer and not for resale and the tax imposed by Parts III and VI has been paid or is payable in respect of the gasoline or fuel, a fuel tax rebate in an amount calculated in accordance with subsections (8.1) and (8.2) shall, subject to this Part, be paid to that registered vendor if he applies therefor within two years after the sale of the gasoline or fuel. Condition (5) No fuel tax rebate shall be paid to a registered vendor under subsection (4) or (4.1) unless the registered vendor has reduced the amount charged for the gasoline or diesel fuel to the purchaser by an amount equal to the amount of the fuel tax rebate applied for and the amount of the reduction is shown separately on an invoice for the sale given to the purchaser by the registered vendor. Fuel tax rebate to purchaser or importer (6) Where gasoline or diesel fuel has been sold to or imported by (a) [Repealed, R.S., 1985, c. 42 (2nd Supp.), s. 9] (b) a fisherman for commercial fishing, (c) a hunter for commercial hunting, (d) a trapper for commercial trapping, (e) a person for use in logging, or (f) a person for use in mining, for the sole use of the purchaser or importer and not for resale and the taxes imposed by Parts III and VI have been paid or are payable in respect of the gasoline or fuel and, in the case of a sale, the amount charged therefor has not been reduced in accordance with subsection (3) or (5), a fuel tax rebate in an amount calculated in accordance with subsections (8) and (8.01) shall, subject to this Part, be paid to that purchaser or importer if he applies therefor within two years after he purchased or imported the gasoline or fuel. Fuel tax rebate to farmer (6.1) Where gasoline or diesel fuel has been sold to or imported by a farmer for farming purposes, for the sole use of the farmer for farming purposes and not for resale and the tax imposed by Parts III and VI has been paid or is payable in respect of the gasoline or fuel and, in the case of a sale, the amount charged therefor has not been reduced in accordance with subsection (3) or (5), a fuel tax rebate in an amount calculated in accordance with subsections (8.1) and (8.2) shall, subject to this Part, be paid to that farmer if he applies therefor within two years after the purchase or importation of the gasoline or fuel. Limitation (7) Subsections (2), (2.1), (4), (4.1), (6) and (6.1) do not apply in respect of gasoline or diesel fuel (a) that is to be used to propel a vehicle on a public highway; (b) that is to be used other than for a commercial purpose; or (c) that is sold or imported (i) on or after January 1, 1990, in respe