3 (1) For the purposes of Vote 53c of Appropriation Act No. 5, 1974, the following are prescribed as crude oil:
(a) any crude oil or other hydrocarbon or mixture of hydrocarbons recovered in liquid or solid state from a natural reservoir outside Canada, including any hydrocarbon or mixture of hydrocarbons produced by extraction from oil sands outside Canada; and
(2) For the purposes of Vote 53c of Appropriation Act No. 5, 1974, the following are prescribed as petroleum products:
[...]
(c) stove oil and kerosene;
(e) fuel oils;
(k) feedstreams for refining into lubricants, process oils and hydrocarbon solvents.
(3) For the purposes of Vote 53c of Appropriation Act No. 5, 1974, the following are not prescribed as petroleum products:
(d) finished lubricants and process oils;
(e) lubricating oil blending stocks; and
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
(a) the amount of the allowance calculated in accordance with section 8 for any change in tanker freight costs incurred by or charged to the importer in the transportation of that crude oil from its port of loading to its port of entry for Canada; and
(2) In calculating the amount of import compensation pursuant to subsection (1), there shall be excluded from the quantity of crude oil
(c) any portion thereof consumed or lost in the processing or refining of that quantity of crude oil to produce any petroleum product referred to in paragraph (a) or (b).
(3) The amount of import compensation that may be authorized to be paid to an eligible importer pursuant to subsections (1) and (2) shall be reduced by the sum of $0.90 per barrel of crude oil for which import compensation may be paid.
2 In these Regulations,
date of loading means,
(a) in relation to a quantity of crude oil, the date the crude oil was cleared for export by the host government at the port of loading, and
f.o.b. cost means,
(a) in relation to a quantity of crude oil, the free on board cost at the port of loading in the country in which the petroleum was produced, extracted, recovered or derived, and
petroleum means crude oil and petroleum products; (pétrole)
