T-1 - Fuel Tax Act

Full text
15.2. The tax and the tax increase that are to be paid under sections 15 and 15.1, 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 if, before being consumed or used, the fuel was measured by the consumer in litres corrected to the reference temperature of 15 °C by means of a dispensing pump or other metering assembly designed or equipped to effect such correction in accordance with the specifications established under the Weights and Measures Act (R.S.C. 1985, c. W-6).
1995, c. 65, s. 133; 2012, c. 28, s. 187.
15.2. The tax that is required to be paid under sections 15 and 15.1 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 if, before being consumed or used, the fuel was measured by the consumer in litres corrected to the reference temperature of 15 degrees Celsius by means of a dispensing pump or other metering assembly designed or equipped to effect such correction in accordance with the specifications established under the Weights and Measures Act (Revised Statutes of Canada, 1985, chapter W-6).
1995, c. 65, s. 133.