T-1, r. 1 - Regulation respecting the application of the Fuel Tax Act

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1R1. For the purposes of subparagraph e of section 1 of the Act, the following substances are declared to be gasoline:
(a)  benzol and any blend of benzol with another substance;
(b)  kerosene and turbo aviation fuel of the kerosene type, whatever their relative density may be, but only where used in aircraft engines; and
(c)  propane gas, butane gas and liquefied petroleum gas.
R.R.Q., 1981, c. T-1, r. 1, s. 1.1; O.C. 3470-81, s. 4.