Marginal note:Application — delivery to greenhouse operator
9 (1) For the purposes of subsection 40(3) of the Act, the amount of a charge in respect of fuel and a listed province payable under subsection 17(1) of the Act is to be determined in accordance with this section if
(a) the fuel is a qualifying greenhouse fuel;
(b) the other person referred to in subsection 17(1) of the Act is a greenhouse operator at the particular time referred to in that subsection;
(c) an exemption certificate applies in respect of the delivery referred to in subsection 17(1) of the Act in accordance with section 36 of the Act; and
(d) the exemption certificate includes a declaration by the other person that the other person is a greenhouse operator and that the fuel is for use exclusively in eligible greenhouse activities.
Marginal note:Amount of charge
(2) If subsection (1) applies, the amount of the charge payable in respect of the fuel and the listed province is equal to the amount determined by the formula:
A × B × 0.2
where
- A
- is the quantity of the fuel in respect of which the charge becomes payable; and
- B
- is the rate in respect of fuel of that type for the listed province applicable at the time the charge becomes payable.
- SOR/2019-265, s. 3
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