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  1. Deduction for Provincial Rebate (GST/HST) Regulations - SOR/2001-65 (Section 1)

     The definitions in this section apply in these Regulations.

    qualifying heating oil

    qualifying heating oil means fuel (other than heavy fuel oil or fuel sold as fuel for use in internal combustion engines) that is suitable for use as heating oil and is marketed or sold as fuel for use as heating oil for heating homes, buildings or similar structures. (huile de chauffage admissible)

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  2. Deduction for Provincial Rebate (GST/HST) Regulations - SOR/2001-65 (SCHEDULE 4.1 : Prince Edward Island Items)

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    • 7 Qualifying heating oil

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