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T-1 - Fuel Tax Act

Section 10.5
Disposition versions

Full text
10.5. A person is entitled, provided the person makes an application to that effect in the prescribed form containing prescribed information within the time, on the conditions and in the manner prescribed by regulation, in respect of fuel the person acquired, to the reimbursement of the total of
(a)  the amount by which the amount paid by the person under section 51.1 in respect of the fuel exceeds the total of the amount collected by the person under section 51.1 or the first paragraph of section 12, as the case may be, in respect of the fuel and the reimbursement to which the person is entitled under section 10.2.1 in respect of the fuel; and
(b)  the amount by which the reimbursement to which the person is entitled under section 10.2.1 in respect of the fuel exceeds the amount reimbursed to the person under that section in respect of the fuel.
1995, c. 65, s. 129; 2011, c. 34, s. 160.
10.5. A person is entitled, provided he applies therefor on the prescribed form within the time, on the conditions and according to the modalities prescribed by regulation, to the reimbursement of the amount paid by him under section 51.1 in respect of fuel acquired by him if the amount exceeds the amount he collected under that section or the first paragraph of section 12, as the case may be, in respect of that fuel.
1995, c. 65, s. 129.
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