Gasoline Excise Tax Regulations

The Gasoline Excise Tax Regulations were made by Her Excellency the Governor General in Council, pursuant to subsection 68.16(6) of the Excise Tax Act, on June 21, 2000. The Regulations come into force on the day they are registered.

These Regulations interpret the term "Act" as referring to the Excise Tax Act and outline the manner of calculating the amount payable under subsection 68.16(1) of the Act in respect of gasoline purchases. The Regulations specify that if a person has purchased gasoline for which the excise tax has been paid, and has recovered any cost from a person described in paragraphs 68.16(1)(g.1) to (g.3) of the Act, the amount payable under subsection 68.16(1) of the Act is calculated by multiplying $0.015 by the number of litres of gasoline purchased at a price including the excise tax.

The Regulations also provide an alternative method for calculating the amount payable if the gasoline was used in an automobile or truck, where the amount may be calculated by multiplying $0.0015 by the number of kilometres driven in Canada.

Additionally, the Regulations determine who is deemed to be the purchaser of gasoline under section 3, and outline the circumstances under which a person referred to in paragraph 68.16(1)(g.1) or (g.2) of the Act is deemed to be the purchaser of the gasoline.

The Regulations repeal existing provisions and come into force on the day they are registered.