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T-1 - Fuel Tax Act
Section 17.2
Disposition versions
17.2. The tax and the tax increase that are to be paid under sections 17 and 17.1, respectively, are computed per litre of fuel measured at ambient temperature. However, they are computed per litre of fuel corrected to the reference temperature of 15 °C where the fuel acquired by the person referred to in section 17 or 17.1 was measured and invoiced by the dealer in litres corrected to the reference temperature of 15 °C.
17.2. The tax that is required to be paid under sections 17 and 17.1 shall be computed per litre of fuel measured at ambient temperature. However, the tax shall be computed per litre of fuel corrected to the reference temperature of 15 degrees Celsius where the fuel acquired by the person referred to in section 17 or 17.1 was measured and invoiced by the dealer in litres corrected to the reference temperature of 15 degrees Celsius.
