Excise Tax Act — E-15 69
el (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 respect of the tax imposed by Part III, or (ii) on or after January 1, 1991, in respect of the tax imposed by Part VI. Amount of fuel tax rebate: Part VI (8) For the purposes of subsections (2), (4) and (6), the amount of the fuel tax rebate in respect of the tax imposed by Part VI shall be calculated at such rate, not exceeding five cents, per litre of gasoline or diesel fuel sold or imported as the Governor in Council may, on the recommendation of the Minister of Finance, prescribe by order or, if no rate is so prescribed, at the rate of three cents per litre of gasoline or diesel fuel sold or imported. Amount of fuel tax rebate: Part III (8.01) For the purposes of subsections (2), (4) and (6), the amount of the fuel tax rebate in respect of the tax imposed by Part III shall be calculated (a) in the case of gasoline, at the rate of (i) one cent per litre, where the gasoline was sold or imported on or after January 1, 1988 and before April 1, 1988, and (ii) two cents per litre, where the gasoline was sold or imported on or after April 1, 1988 and before January 1, 1990; and (b) in the case of diesel fuel, at the rate of one cent per litre, where the diesel fuel was sold or imported on or after January 1, 1988 and before January 1, 1990. Farmers’ rate: Part VI (8.1) For the purposes of subsections (2.1), (4.1) and (6.1), the amount of the fuel tax rebate in respect of the tax imposed by Part VI shall be calculated at such rate, not exceeding five cents, per litre of gasoline or diesel fuel sold or imported as the Governor in Council may, on the recommendation of the Minister of Finance, prescribe by order or, if no rate is so prescribed, at the rate of three and one-half cents per litre of gasoline or diesel fuel sold or imported. Farmers’ rate: Part III (8.2) For the purposes of subsections (2.1), (4.1) and (6.1), the amount of the fuel tax rebate in respect of the tax imposed by Part III shall be calculated (a) in the case of gasoline, at the rate of (i) three cents per litre, where the gasoline was sold or imported on or after January 1, 1987 and before January 1, 1988, (ii) four cents per litre, where the gasoline was sold or imported on or after January 1, 1988 and before April 1, 1988, and (iii) five cents per litre, where the gasoline was sold or imported on or after April 1, 1988 and before January 1, 1990; and (b) in the case of diesel fuel, at the rate of (i) three cents per litre, where the diesel fuel was sold or imported on or after January 1, 1987 and before January 1, 1988, and (ii) four cents per litre, where the diesel fuel was sold or imported on or after January 1, 1988 and before January 1, 1990. Diversion (9) Where the amount charged for gasoline or diesel fuel to a purchaser is reduced in accordance with subsection (3) or (5) or a payment is made under subsection (6) or (6.1) to a purchaser or importer of gasoline or diesel fuel and that person sells the gasoline or fuel or uses it for a purpose for which the reduction or payment could not, at the time of the purchase or importation, have been made, the amount of the reduction or payment shall be deemed to be a tax under this Act payable by that person, (a) where that person sells the gasoline or fuel, at the time of delivery thereof to the purchaser from him; and (b) where that person uses the gasoline or fuel, at the time of the use. Regulations (10) The Governor in Council may make regulations (a) authorizing the issue of sales tax bulk permits to farmers, fishermen, hunters, trappers or other persons who use gasoline or diesel fuel for a purpose described in subsection (2) or (2.1) and prescribing the terms and conditions of the permits; (b) prescribing the records to be maintained and returns to be filed by farmers, fishermen, hunters, trappers or other perso