10.6R1. For the purposes of section 10.6 of the Act, the person referred to in that section must transmit to the Minister the form provided for in section 10.5 of the Act, which must be duly completed. The person must file, with the person’s application, for the period covered by the application, the original of each invoice prescribed by section 10.5R1 for the purchase and sale of fuel, which must state the information prescribed by that section. The person must also indicate the name and address of the person from whom the fuel is acquired and the name and address of the person to whom the amount of the reimbursement is transferred in accordance with section 10.6 of the Act.
The application for the transfer of the reimbursement must be filed within 15 months from the beginning of the period covered by the application. The application for the transfer must relate to the purchases of fuel for a period not exceeding 12 months beginning on the day of the first purchase of fuel covered by the application.