Contents
- adjustment day means any of commencement day, January 1, 2…
- aircraft means any conveyance that is suitable for the tra…
- assessment means an assessment under this Part and include…
- aviation gasoline means a substance suitable for generatin…
- aviation turbo fuel means a substance suitable for generat…
- bank means a bank as defined in section 2 of the Bank Act…
- biodiesel means
- biogasoline means
- biomethane means
- coke means a solid carbonaceous residue that
- coke oven gas means gas that is recovered from the carboni…
- combustible waste means
- commencement day means the earliest day on which any of se…
- Commissioner means, except in sections 95, 96 and 164 the…
- confirmed delivery service means certified or registered m…
- covered air journey in respect of a listed province means…
- covered facility means a facility or property that is
- covered marine journey in respect of a listed province mea…
- delivery in respect of fuel or in respect of a substance,…
- distribution system means a pipe or any system or arrangem…
- eligible farming activity means
- eligible farming machinery means property that is primaril…
- eligible fishing activity means the operation of an eligib…
- eligible fishing vessel means property that is primarily u…
- excluded air journey means a journey by aircraft that
- excluded marine journey means a journey by vessel that
- farmer means a person that carries on a farming business w…
- farming includes tillage of the soil, livestock raising or…
- fisher means a person that carries on a fishing business w…
- fishing includes fishing for or catching shellfish, crusta…
- fuel means
- gas liquids means a mixture in gaseous or liquid form that…
- gasoline means a substance, including biogasoline, that is…
- heavy fuel oil means a substance that is not petroleum cok…
- high heat value coal means coal with a heating value excee…
- import means import into Canada. (importation)
- interjurisdictional air carrier in respect of a type of fu…
- interjurisdictional marine carrier in respect of a type of…
- interjurisdictional rail carrier in respect of a type of f…
- journey means the transportation of individuals or goods b…
- judge in respect of any matter, means a judge of a superio…
- kerosene means a light petroleum distillate that meets the…
- light fuel oil means a substance that
- listed province means a province or area listed in Part 1…
- locomotive includes self-propelled on-track railway equipm…
- low heat value coal means coal with a heating value of 27,…
- marketable natural gas means natural gas that consists of…
- methanol does not include methanol derived entirely from b…
- Minister means the Minister of National Revenue. (ministre)
- mixture means a substance, material or thing that is a com…
- naphtha means a refined or partially refined petroleum fra…
- natural gas includes a combination of natural gas and biom…
- net charge for a reporting period of a person means the am…
- non-covered activity means an activity in respect of which…
- non-marketable natural gas means natural gas other than ma…
- officer means, except in sections 90, 138 and 160,
- pentanes plus means a substance that is obtained from the…
- person means an individual, a partnership, a corporation,…
- personal representative of a deceased individual or the es…
- petroleum coke includes
- prescribed means
- produce means, in respect of fuel, to obtain fuel or bring…
- qualifying aviation fuel means a type of fuel that is avia…
- qualifying farming fuel means a type of fuel that is gasol…
- qualifying fishing fuel means a type of fuel that is gasol…
- qualifying marine fuel means a type of fuel that is heavy…
- qualifying motive fuel means a type of fuel that is gasoli…
- qualifying rail fuel means a type of fuel that is light fu…
- rate in respect of a type of fuel, or in respect of combus…
- record means any material on which representations, in any…
- registered air carrier in respect of a type of fuel means…
- registered distributor in respect of a type of fuel means…
- registered emitter means a person that is registered under…
- registered importer in respect of a type of fuel means a p…
- registered marine carrier in respect of a type of fuel mea…
- registered rail carrier in respect of a type of fuel means…
- registered road carrier in respect of a type of fuel means…
- registered specified air carrier in respect of a type of f…
- registered specified marine carrier in respect of a type o…
- registered specified rail carrier in respect of a type of…
- registered user in respect of a type of fuel or in respect…
- reporting period of a person means the reporting period of…
- specified commercial vehicle means a vehicle
- still gas means gas suitable for use in an oil refinery th…
- supply tank means a receptacle of a vehicle in which fuel…
- use includes flaring but does not include venting. (utilis…
- vehicle means any conveyance that is suitable for the tran…
- vessel means any conveyance that is suitable for the trans…
Commissioner means, except in sections 95, 96 and 164 the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire)
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.