6(5.2)If a consumer who keeps records in accordance with the regulations applies on a form provided by the Minister, the Minister may refund any tax paid under subsection (1) by the applicant in connection with the purchase or consumption of motive fuel if the motive fuel was purchased, acquired, used or consumed by a person who is determined by the Minister to be a farmer under this Act, for use solely in the operation of a farm truck registered under the
Motor Vehicle Act on farm land or in carrying out a farm production activity.