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

Full text
51.1R3. For the purposes of the second paragraph of section 51.1 of the Act, where a person holding a collection officer’s permit delivers or causes to be delivered fuel mentioned in the first paragraph of section 2 of the Act, in a fixed storage tank of a fuel distribution establishment that is located neither in a peripheral region nor in a specified region, the amount prescribed by the first paragraph of section 51.1 of the Act shall be reduced, for each litre of that fuel, by an amount equal to the amount prescribed by section 2R5, according to the place where that establishment is located.
O.C. 1635-96, s. 41.