Excise Tax Act

Marginal note:Payment where certain uses of gasoline

• 68.16 (1) Where tax under Part III has been paid in respect of any gasoline and the gasoline has been purchased by

  • (a) Her Majesty in right of Canada or a province or any agent of Her Majesty in right of Canada or a province, before 1991,

  • (b) a municipality, before 1991,

  • (c) a person for commercial or business purposes, before 1991,

  • (d) a farmer for farming purposes, before 1991,

  • (e) a fisherman, hunter or trapper for commercial fishing, hunting or trapping, before 1991,

  • (f) a person under conditions for which relief from the consumption or sales tax is provided by any provision of this Act, other than subsection 50(5), before 1991,

  • (g) a person of such other class of persons as the Governor in Council may by regulation prescribe, before 1991,

  • (g.1) a registered charity, within the meaning of the Income Tax Act,

  • (g.2) a registered Canadian amateur athletic association, within the meaning of the Income Tax Act, or

  • (g.3) a person who has been certified by a qualified medical practitioner to be suffering from a permanent impairment of locomotion to such an extent that the use of public transportation by that person would be hazardous,

  for the sole use of the purchaser and not for resale, an amount equal to that portion of the tax equal to one and one-half cents per litre shall, subject to this Part, be paid

  • (h) to the purchaser, or

  • (i) in accordance with such terms and conditions as the Governor in Council may by regulation prescribe, to the manufacturer, producer, wholesaler, jobber or other dealer,

  if the purchaser applies therefor within two years after he purchased the gasoline.

• Marginal note:Payment where certain uses of aviation gasoline

  (2) Where tax under Part III has been paid in respect of any aviation gasoline and the aviation gasoline has been purchased before 1991 by a person

  • (a) providing public air transportation of passengers, freight or mail,

  • (b) providing air services directly related to

    • (i) the exploration and development of natural resources,

    • (ii) aerial spraying, seeding and pest control,

    • (iii) forestry,

    • (iv) fish cultivation,

    • (v) aerial construction operations using rotating wing aircraft,

    • (vi) aerial fire control, fire protection and fire fighting, or

    • (vii) map making operations, or

  • (c) engaged in the business of testing aircraft engines,

  for the sole use of the purchaser to provide a service mentioned in paragraph (a) or (b) or to test aircraft engines, as the case may be, and not for resale or any other use, an amount equal to that portion of the tax equal to one and one-half cents per litre shall, subject to this Part, be paid

  • (d) to the purchaser, or

  • (e) in accordance with such terms and conditions as the Governor in Council may by regulation prescribe, to the manufacturer, producer, wholesaler, jobber or other dealer,

  if the purchaser applies therefor within two years after he purchased the aviation gasoline.

• Marginal note:Presumption

  (3) Any payment made to a person referred to in paragraph (1)(i) or (2)(e) shall, for the purposes of subsection (4), paragraph 97.1(1)(b) and sections 98 to 101, be deemed to have been made to the purchaser.

• Marginal note:Recovery of payment

  (4) Where an amount has been paid pursuant to subsection (1) or (2) to a person who sells or uses the gasoline or aviation gasoline for a purpose that does not entitle its purchaser to that payment, the purchaser shall forthwith pay to Her Majesty an amount equal to the amount of the payment.

• Marginal note:Commercial or business purposes

  (5) For the purposes of paragraph (1)(c), the expression “commercial or business purposes” shall have such meaning as the Governor in Council may determine by regulation.

• Marginal note:To whom payment made

  (6) Where a person has purchased gasoline or aviation gasoline in respect of which tax under Part III has been paid and has recovered the cost of that gasoline or aviation gasoline, or any part thereof, from, in the case of gasoline, a person described in any of paragraphs (1)(a) to (g.3) or, in the case of aviation gasoline, a person described in any of paragraphs (2)(a) to (c), for the purpose of paying an amount pursuant to subsection (1) or (2), the Governor in Council may, by regulation, determine

  • (a) the manner in which the amount shall be calculated; and

  • (b) who, between the person who purchased the gasoline or aviation gasoline and the person from whom all or any part of the cost has been recovered, shall be deemed to be the purchaser of that gasoline or aviation gasoline.