13. (1) Subject to section 21 of the Act, where it has been established to the satisfaction of the Minister that tax has been wrongly paid under the Act, (a) by any person in respect of any product that is excluded by regulation from the application of the Act; (b) by any person exempt by regulation from the payment of tax imposed by the Act; or (c)  Revoked:  O. Reg. 532/07, s. 2. (d) on fuel the use of which is by regulation made under the Act exempt from tax imposed by the Act, such tax may, upon application by the person who paid the tax, be refunded to the applicant.  R.R.O. 1990, Reg. 464, s. 13 (1); O. Reg. 532/07, s. 2. (2) Revoked:  O. Reg. 532/94, s. 14. (3) Every purchaser who applies for a refund of tax under this section or under section 21 of the Act shall maintain in a form satisfactory to the Minister records that show, (a) all of such purchaser’s acquisitions, inventories and uses of clear fuel and coloured fuel; and (b) a differentiation among uses of fuel sufficient to establish to the satisfaction of the Minister the entitlement of the applicant to the refund sought.  R.R.O. 1990, Reg. 464, s. 13 (3). (4), (5) Revoked:  O. Reg. 532/94, s. 14. (6) The use of fuel to propel railway equipment on rails where such equipment is operated in connection with and as part of a public transportation system is prescribed to be excluded from the application of section 21 of the Act.  R.R.O. 1990, Reg. 464, s. 13 (6). (7), (8) Revoked:  O. Reg. 30/97, s. 4. (9) A purchaser who applies for a refund of tax under this section or under section 21 of the Act shall, subject to subsection (10), complete and forward to the Minister an application for a refund of fuel tax in the form approved by the Minister.  R.R.O. 1990, Reg. 464, s. 13 (9); O. Reg. 276/00, s. 10. (10) An application made in accordance with subsection (9) may exclude the calculation of the amount of refund and, where excluded, such calculation shall be made by the Minister and a written statement thereof delivered to the person who applied for the refund.  R.R.O. 1990, Reg. 464, s. 13 (10). (11) An Indian registered under section 5 of the Indian Act (Canada) who purchases clear fuel on a reserve for use by him or her or by another registered Indian at his or her expense may apply for a refund under this section.  R.R.O. 1990, Reg. 464, s. 13 (11). (12) Revoked:  O. Reg. 532/94, s. 14. (13) For the purposes of section 21.1 of the Act, an eligible retailer is a person who, throughout the period for which a refund of, or a deduction from, tax is claimed, (a) was a retail dealer, as defined in the Act; (b) complied with legislation requiring licensing with respect to the handling of fuel sold by the person; and (c) sold and dispensed at retail to members of the general public with whom the person deals at arm’s length at least 70 per cent of the fuel sold and dispensed by the person in the period.  O. Reg. 556/99, s. 5; O. Reg. 37/04, s. 9 (1). (14) For the purposes of section 21.1 of the Act, an eligible wholesaler is a person who, throughout the period for which a refund of, or a deduction from, tax is claimed, (a) was a wholesaler, as defined in the Act; (b) complied with legislation requiring licensing with respect to the handling of fuel sold by the person; and (c) sold and dispensed fuel to retail dealers.  O. Reg. 556/99, s. 5; O. Reg. 37/04, s. 9 (2).