21.1 (1) An eligible retailer who purchases fuel measured by the adjusted temperature method and sells it measured by the unadjusted temperature method may apply to the Minister to receive an amount calculated in the manner directed by the Minister in respect of the amount the retailer paid to the collector or wholesaler (from whom the fuel is purchased) on account of tax in respect of the fuel. Application by eligible wholesaler (2) An eligible wholesaler who is not designated a collector and who purchases fuel measured by the adjusted temperature method and sells it measured by the unadjusted temperature method may apply to the Minister to receive an amount calculated in the manner directed by the Minister in respect of the amount the wholesaler paid to the collector (from whom the fuel is purchased) on account of tax in respect of the fuel. Same (3) The application shall be made on the form and in the manner approved by the Minister and shall be given to the collector or wholesaler from whom the person purchases the fuel. Evidence of entitlement (4) Upon the Minister’s request, the applicant shall give the Minister evidence satisfactory to the Minister to prove that the person is entitled under this section to the amount for which the application is made. Payment on behalf of Minister (5) The collector or wholesaler may make the payment to the applicant on behalf of the Minister at the time of purchase of the fuel and shall do so in a manner approved by the Minister. Termination of authority to make payments (6) The Minister may, by a notice in writing, require a collector or wholesaler to cease making payments under this section or to cease making payments under this section to persons named in the notice, and the collector or wholesaler shall comply with the notice in accordance with its terms. Collector may reduce amounts transmitted (7) A collector may reduce the amounts required to be transmitted to the Minister under subsection 11 (1) by the amount of the payments made by the collector on behalf of the Minister under this section, until the collector receives notice from the Minister that the Minister has determined that all or part of an amount paid under this section is disallowed as an amount that was not properly payable under this section. Collection of amounts paid (8) If the Minister notifies a collector that an amount paid by the collector on behalf of the Minister under this section is disallowed by the Minister, the amount shall be deemed to be tax payable under this Act that the collector is required to remit to the Minister at the time indicated in the notice. Wholesaler may apply for reimbursement (9) If a wholesaler who is not designated a collector has paid an amount under this section to an eligible retailer or eligible wholesaler, the wholesaler may apply to the Minister in the manner directed by the Minister to be reimbursed for the amount paid. Application under subs. 21 (6) (10) Despite subsection (1) or (2), the Minister may require an eligible retailer or an eligible wholesaler to apply under subsection 21 (6) to receive amounts otherwise payable under this section; if the Minister does so, no application may be made under this section in respect of those amounts. Same (11) For the purposes of an application under subsection 21 (6) that is required by the Minister under this section, amounts otherwise payable under this section shall be deemed to be an excess amount. Definitions (12) In this section, “eligible retailer” means a retail dealer who is an eligible retailer under the prescribed rules; (“détaillant admissible”) “eligible wholesaler” means a wholesaler who is an eligible wholesaler under the prescribed rules. (“grossiste admissible”)  1998, c. 30, s. 33. Section Amendments with date in force (d/m/y) 1998, c. 30, s. 33 - 01/12/1996