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Excise Tax Act

Version of section 23.4 from 2003-01-01 to 2008-03-31:


Marginal note:Definition of “alcohol”

  •  (1) In this section, alcohol means ethanol and methanol produced from biomass or renewable feedstocks, but does not include ethanol or methanol produced from petroleum, natural gas or coal.

  • Marginal note:Where excise tax not payable on gasoline-alcohol

    (2) Where gasoline or aviation gasoline has been blended with alcohol to produce a gasoline-alcohol fuel, or an aviation gasoline-alcohol fuel, containing not less than 1.35% alcohol by volume, the excise tax imposed under section 23 on gasoline or aviation gasoline is not payable on the portion of the gasoline-alcohol fuel or aviation gasoline-alcohol fuel that is equal to the percentage by volume of alcohol in the fuel.

  • Marginal note:Where excise tax not payable on diesel-alcohol

    (3) Where diesel fuel has been blended with alcohol to produce a diesel-alcohol fuel, the excise tax imposed under section 23 on diesel fuel is not payable on the portion of the diesel-alcohol fuel that is equal to the percentage by volume of alcohol in the fuel.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1993, c. 25, s. 56
  • 2003, c. 15, s. 61

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