There is one other category of person that is entitled to use an exemption certificate. It's called a “registered user”. Their certificate is for the use of fuel in certain ways. There's a defined term in the legislation called “non-covered activity”. With fuels that are used in those non-covered activities by those registered persons, the person is also entitled to present an exemption certificate in respect of those activities. Those activities are fuel that is used as a raw material in industrial processes that produce another fuel, or another substance, material, or thing.
This is when fuels are used in a way so as not to attract a charge. There are also activities in there where fuel is used “as a solvent or diluent in the production or transport of crude bitumen or another substance, material or thing”. That fuel also must be used in that way, but it must not be burned essentially. It must not be put into a fuel system that produces heat or energy.