s 42-5
In forceFuel tax credit for fuel to be used in generating electricity for domestic use
Chapter 3Fuel tax credits
Part 3-1Basic rules
Division 42Fuel tax credit for non‑business taxpayers
Subdivision 42-AFuel tax credit for non‑business taxpayers
42-5 Fuel tax credit for fuel to be used in generating electricity for domestic use
You are entitled to a fuel tax credit for taxable fuel that you acquire or manufacture in, or import into, the indirect tax zone to the extent that you do so for use by you in generating electricity for domestic use.
Note:
If you are carrying on an enterprise, you might be entitled to a credit under section 41‑5.
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