41‑5 Fuel tax credit for fuel to be used41‑5 Fuel tax credit for fuel to be used in carrying on your enterprise

#### 41‑5 Fuel tax credit for fuel to be used in carrying on your enterprise (1) 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 in \*carrying on your \*enterprise. > Note 1: Other provisions can affect your entitlement to the credit. (For example, see Subdivision 41‑B.) > Note 2: Fuel is taken to have been used if it is blended as specified in a determination made under section 95‑5. Registration for GST (2) However, you are only entitled to the fuel tax credit if, at the time you acquire, manufacture or import the fuel, you are \*registered for GST, or \*required to be registered for GST. (3) Subsection (2) does not apply if, at the time you acquire, manufacture or import the fuel: (a) you are a non‑profit body; and (b) you acquire, manufacture or import the fuel for use in a vehicle (or vessel) that: (i) provides emergency services; and (ii) is clearly identifiable as such.