2. (1) The Minister may allow a refund to an applicant of an amount on account of tax collectible or payable under the Act that has been remitted by the applicant to the Minister, or that has been paid over by the applicant in accordance with the Act for subsequent remittance to the Minister, (a) if the tax is in respect of fuel sold by the applicant and all or part of the sale price of the fuel has not been paid and has become an uncollectible debt; or (b) if the tax is in respect of fuel that has been lost, destroyed, stolen or contaminated, and cannot be sold or used by the applicant.  O. Reg. 64/99, s. 2. (2) Despite subsection (1), no refund is allowed in any of the following circumstances: 1. If any portion of the sale price of the fuel referred to in clause (1) (a) has been assigned by private contract, with or without recourse, other than for security purposes, to a person other than the Minister. 2. If the applicant was not in compliance with legislation requiring licensing with respect to fuel handling at the time of the sale of the fuel referred to in clause (1) (a) or of the loss, destruction, theft or contamination of the fuel referred to in clause (1) (b), as the case may be. 3. If a refund of an amount on account of the tax has previously been made, or the applicant is otherwise entitled under the Act or the regulations to receive or to apply to receive a refund of or an allowance in compensation for the amount on account of the tax. 4. If the applicant and the debtor were not dealing at arm’s length within the meaning of section 251 of the Income Tax Act (Canada) at the time of the sale of the fuel, in the case of fuel referred to in clause (1) (a). 5. If the applicant has not complied with the requirements of this section. 6. If the Minister is not satisfied that, i. in the case of fuel referred to in clause (1) (a), the debt is uncollectible, or ii. in the case of fuel referred to in clause (1) (b), the fuel cannot be used or sold by the applicant and compensation referrable to the amount of the refund has not been received by the applicant. 7. If the application for the refund is not made before the end of the designated time limit.  O. Reg. 64/99, s. 2. (3) The amount of the refund is determined as follows: 1. If all or part of the sale price of fuel sold by the applicant has not been paid and has become an uncollectible debt, other than a receivership or bankruptcy debt, the amount of the refund is equal to that portion of the amount remitted or paid over by the applicant on account of tax with respect to the fuel that the uncollectible debt bears to the total sale price of the fuel. 2. If all or part of the sale price of the fuel sold by the applicant has not been paid and has become a receivership or bankruptcy debt, the amount of the refund is equal to that portion of the amount remitted or paid over by the applicant on account of tax with respect to the fuel that the receivership or bankruptcy debt bears to the total sale price for the fuel. 3. If the fuel has been lost, destroyed, stolen or contaminated, the amount of the refund is equal to the amount remitted or paid over by the applicant on account of tax with respect to the fuel.  O. Reg. 64/99, s. 2.