10 No payment shall be made under these Regulations to an eligible importer unless he has
(a) undertaken in writing to the Board that
[...]
(ii) he will repay to the Receiver General
(A) any amount paid to the eligible importer as or on account of any import compensation to which he was not entitled or that is not authorized under these Regulations, and
(b) certified in writing to the Board that
(i) all information submitted by him to the Board is correct as to fact and fair and reasonable as to estimates, and
(ii) except as may be permitted by the Minister pursuant to section 11, he has complied with all the requirements of an eligible importer set out in subsection 5(1) or (2), as the case may be.
7 (1) Subject to subsection (3), the amount of import compensation that may be authorized by the Board to be paid to an eligible importer in respect of a quantity of petroleum product shall be the aggregate, as determined by the Board, of
(b) any change that, between November 30, 1973 and the date of loading of the petroleum product, has occurred in the tax paid cost of such crude oils as are selected from time to time by the Board, not exceeding the amount of any increase in f.o.b. costs incurred or deemed by the Board to have been incurred by or charged to the importer since November 30, 1973.
(2) In calculating the amount of import compensation pursuant to subsection (1), there shall be excluded from the quantity of petroleum product
(b) any portion thereof used by the eligible importer or sold or supplied to any person for use as a fuel
3 (1) For the purposes of Vote 53c of Appropriation Act No. 5, 1974, the following are prescribed as crude oil:
(2) For the purposes of Vote 53c of Appropriation Act No. 5, 1974, the following are prescribed as petroleum products:
(3) For the purposes of Vote 53c of Appropriation Act No. 5, 1974, the following are not prescribed as petroleum products:
6 (1) Subject to subsection (3), the amount of import compensation that may be authorized by the Board to be paid to an eligible importer in respect of a quantity of crude oil shall be the aggregate, as determined by the Board, of
(2) In calculating the amount of import compensation pursuant to subsection (1), there shall be excluded from the quantity of crude oil
(b) the volume of any petroleum product obtained therefrom used by the eligible importer or sold or supplied to any person for use as a fuel
2 In these Regulations,
quantity of petroleum means, for the purpose of calculating import compensation,
(a) the aggregate, as determined by the Board, of
tax paid cost means, in relation to any quantity of petroleum, the aggregate of
(b) the operating costs related to the production, extraction, recovery or derivation of the quantity of petroleum accepted for income tax calculations by the host government or, where it is impossible to obtain such costs, such amount as is proven to the satisfaction of the Board by an eligible importer to be reasonable. (coût après imposition)