Oil Import Compensation Regulations No. 1, 1975 — 2
2 In these Regulations, barrel means 34.9722 standard gallons within the meaning of subsection 13(1) of the Weights and Measures Act , being the now repealed Chapter W-7 of the Revised Statutes of Canada, 1970; ( baril ) Board means the Energy Supplies Allocation Board; ( Office ) date of loading means, (a) in relation to a quantity of crude oil, the date the crude oil was cleared for export by the host government at the port of loading, and (b) in relation to a quantity of petroleum product, the date the petroleum product was cleared for export by the national government at the port of loading; ( date de chargement ) eligible importer means a person described in section 5; ( importateur admissible ) f.o.b. cost means, (a) in relation to a quantity of crude oil, the free on board cost at the port of loading in the country in which the petroleum was produced, extracted, recovered or derived, and (b) in relation to a quantity of petroleum product, the free on board cost at the port from which the petroleum product is transported to Canada: ( coût franco à bord ) host government means, in relation to any quantity of petroleum, the government of the country in which that petroleum was produced, extracted, recovered or derived but does not include the government of a state, province or other political subdivision of that country; ( gouvernement du pays d’origine ) import means, in relation to a quantity of petroleum, to unload the quantity of petroleum from a ship or barge at a Canadian port or at a place outside Canada for transmission by pipeline to Canada; ( importation ) import compensation means the amount that may be paid pursuant to these Regulations to an eligible importer in respect of a quantity of petroleum imported into Canada and includes any special payment made under section 11; ( indemnité d’importation ) Minister means the Minister of Energy, Mines and Resources; ( Ministre ) petroleum means crude oil and petroleum products; ( pétrole ) quantity of petroleum means, for the purpose of calculating import compensation, (a) the aggregate, as determined by the Board, of (i) the volume measured at the point of discharge, in barrels, of petroleum loaded on a ship or barge for transport to Canada or to a place outside Canada for transmission by pipeline to Canada, and (ii) a volume of petroleum, by way of an allowance for ocean loss, not exceeding the lesser of (A) actual ocean loss incurred in transporting the volume of petroleum described in subparagraph (i), and (B) one per cent of the volume of petroleum measured in barrels at the port at which it was loaded on a ship or barge for transport to Canada or to a place outside Canada for transmission by pipeline to Canada, or (b) the volume of the petroleum measured in barrels at the port at which it was loaded in a ship or barge for transport to Canada or to a place outside Canada for transmission by pipeline to Canada, whichever is the lesser; ( quantité de pétrole ) tanker freight costs means the costs incurred in the process of transporting petroleum by water; ( coût du transport par pétrolier ) tax paid cost means, in relation to any quantity of petroleum, the aggregate of (a) all charges that are properly associated with the production, extraction, recovering, deriving or purchasing of the quantity of petroleum, are imposed by the host government and are borne by the person performing such functions, the taxes and royalties levied in connection therewith and the costs of acquiring the petroleum from the host government, but does not include any charges that discriminate on the basis of the destination of the petroleum and any charges specifically associated with the costs of manpower, energy, material and equipment or the use thereof in operations in the country of the host government, and (b) the operating costs related to the production, extraction, recovery or derivation of the quantity of petroleum accepted for income tax calculations by the host government or, wh