Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 68.16(6)aof the Excise Tax Act, hereby makes the annexed Gasoline Excise Tax Regulations.S.C. 1995, c. 36, s. 5INTERPRETATIONIn these Regulations, Act means the Excise Tax Act.MANNER OF CALCULATING AMOUNTFor the purposes of paragraph 68.16(6)(a) of the Act, if a person has purchased gasoline in respect of which the excise tax imposed under Part III of the Act has been paid and the person has recovered any of the cost of the gasoline from a person described in any of paragraphs 68.16(1)(g.1) to (g.3) of the Act, the amount that shall be paid under subsection 68.16(1) of the Act in respect of the purchase shall be calculated by multiplying $0.015 by the number of litres of gasoline purchased at a price that includes the excise tax.Despite subsection (1), if the gasoline was used in an automobile or truck, the amount that shall be paid under subsection 68.16(1) of the Act in respect of the purchase may, at the option of the person who is deemed by section 3 to be the purchaser of the gasoline, be calculated by multiplying $0.0015 by the number of kilometres driven in Canada by or on behalf of the person.DETERMINATION OF DEEMED PURCHASERFor the purposes of paragraph 68.16(6)(b) of the Act, if a person has purchased gasoline in respect of which the excise tax imposed under Part III of the Act has been paid and the person has recovered any of the cost of the gasoline from a person described in any of paragraphs 68.16(1)(g.1) to (g.3) of the Act, the person who purchased the gasoline is deemed to be the purchaser of the gasoline.Despite subsection (1), if the cost was recovered as a reimbursement from a person referred to in paragraph 68.16(1)(g.1) or (g.2) of the Act and the reimbursement was made because the person was the employer of the person who purchased the gasoline, the reimburser is deemed to be the purchaser of the gasoline.REPEALThe Gasoline and Aviation Gasoline Excise Tax Regulations1 are repealed.SOR/83-107COMING INTO FORCEThese Regulations come into force on the day on which they are registered.