49Applying the energy coefficients to costs of each phase

49  Applying the energy coefficients to costs of each phase  (1) For the purposes of step 12 of the residual pricing method, the amount of each phase cost for a phase, for the year of tax, is taken to be:  C means the amount of the cost before the application of this section. phase project energy means the energy content of the project product that enters the phase in the year of tax. total phase energy means the energy content of all the petroleum product, from any operation, that enters the phase in the year of tax.  (2) This section does not apply to a phase cost of a commercial tolling phase.  (3) Without limiting subsection (2), this section does not apply to a phase cost to the extent that the phase cost is a commercial tolling fee.