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What this practice statement is about

Apportionment - general principles

Commonly used methods which will be considered 'fair and reasonable'

Constructive method

Deductive method

Percentage use method

Estimate method

Measuring for calculating the amount of taxable fuel

Calculating fuel consumption using the manufacturer's specifications

Using statistical sampling

Auxiliary equipment

Using a third party's apportionment

Reviewing the methods

Adjusting the FTC claim

Keeping records

Flowchart - approaches to apportionment for fuel tax credits

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