Excise Tax Act — E-15 68.4
r is derived primarily from the business of providing carriage of goods by truck and who is not exempt for any period in the year from taxation under Part I of the Income Tax Act by reason of section 149 of that Act. ( camionneur ) Deemed not related (1.1) For the purposes of this section, a corporation that is a Canadian-controlled private corporation within the meaning of subsection 125(7) of the Income Tax Act and another corporation to which it would otherwise be related at any time are deemed not to be related to each other at that time where the corporations are not associated with each other at that time within the meaning of subsection 127(1). Fuel tax rebate for carriers (2) Where a person who is a carrier in a calendar year (a) has, in the year, purchased in Canada or imported fuel for use by the carrier solely in the provision of eligible transportation services, (b) applies before July 1993 to the Minister in prescribed form containing prescribed information for a fuel tax rebate in respect of that fuel, and (c) has not applied under subsection (3) for a fuel tax rebate in respect of any fuel purchased or imported in the year, a fuel tax rebate equal to three cents for each litre of the fuel shall, subject to this Part, be paid to the carrier. Alternative rebate for truckers (3) Where a person who is a trucker in a calendar year (a) has, in the year, purchased in Canada or imported fuel for use by the trucker solely in the provision of eligible transportation services, (b) applies before July 1993 to the Minister in prescribed form containing prescribed information for a fuel tax rebate in respect of that fuel, and (c) has not applied under subsection (2) for a fuel tax rebate in respect of any fuel purchased or imported in the year, a fuel tax rebate equal to the lesser of an amount equal to one and one-half cents for each litre of the fuel and $500 shall be paid to the trucker. Aviation rebate (3.1) Where a person who is an air carrier in a calendar year (a) has, in the year, purchased in Canada or imported aviation fuel for use by the person solely in the provision of eligible air transportation services, and (b) applies to the Minister, before the end of the sixth month following the end of the year in prescribed form for a fuel tax rebate in respect of that fuel, the Minister shall, subject to this Part, pay a fuel tax rebate to the person equal to the lesser of four cents for each litre of that fuel and the person’s aviation rebate limit for the year. Limitation on rebates (4) No fuel tax rebate shall be paid under this section (a) in respect of fuel used or to be used for an ineligible use; (b) where subsection (2) or (3) applies, in respect of fuel that is purchased or imported by the carrier or trucker, as the case may be, before 1991 or after 1992; (c) where subsection (3.1) applies, in respect of fuel that is purchased or imported by the air carrier before 1996 or after 1999; or (d) to a person who is or has been bankrupt or to the trustee in bankruptcy of the person in respect of any fuel purchased or imported by the person or the trustee before the person is discharged from the bankruptcy. Idem (5) Not more than one application for a fuel tax rebate in respect of fuel purchased or imported in a calendar year may be made by any person. Diverting fuel to ineligible uses (6) Where a fuel tax rebate is paid to a person under this section in respect of fuel and the person uses the fuel for an ineligible use, the amount of the rebate paid is deemed to be a tax payable under Part III by the person at the time the fuel is so used. Repayment of rebate (7) Subject to subsections (8) and (9), a person to whom a fuel tax rebate was paid under subsection (2) or (3.1) may repay to the Receiver General all or part of the rebate. Time for repayment (8) A repayment made under subsection (7) in respect of a fuel tax rebate paid to a person in a taxation year of the person shall be made within the 90 day period that begi