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(a) gasoline, diesel fuel or heating distillate oil, as the case may be, sold for or delivered for use in aircraft;
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(b) gasoline, diesel fuel or heating distillate oil, as the case may be, sold for or delivered for use in competition vehicles;
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(c) gasoline, diesel fuel or heating distillate oil, as the case may be, sold for or delivered for use in scientific research;
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(d) gasoline, diesel fuel or heating distillate oil, as the case may be, sold for or delivered for use as feedstock in the production of chemicals, other than fuels, in a chemical manufacturing facility;
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(e) diesel fuel or heating distillate oil, as the case may be, sold for or delivered for use in military combat equipment;
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(f) diesel fuel or heating distillate oil, as the case may be, represented as kerosene and sold for or delivered for use in unvented space heaters, wick-fed illuminating lamps, or flue-connected stoves and heaters;
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(f.1) diesel fuel or heating distillate oil, as the case may be, sold for or delivered for use for space heating purposes;
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(g) gasoline, diesel fuel or heating distillate oil, as the case may be, sold for or delivered for use in Newfoundland and Labrador, the Northwest Territories, Yukon, Nunavut and that part of Quebec that is north of latitude 60°N;
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(h) on or before December 31, 2012, diesel fuel or heating distillate oil, as the case may be, sold for or delivered for use in Nova Scotia, New Brunswick, Prince Edward Island and that part of Quebec that is on or south of latitude 60°N;
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(h.1) during the period that begins on January 1, 2013 and that ends on June 30, 2013, diesel fuel or heating distillate oil, as the case may be, sold for or delivered for use in Nova Scotia, New Brunswick and Prince Edward Island;
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(i) gasoline, diesel fuel or heating distillate oil, as the case may be, for export; and
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(j) gasoline, diesel fuel or heating distillate oil, as the case may be, in transit through Canada, from a place outside Canada to another place outside Canada.