Second Session, Thirty-Eighth Legislature
This version is based on the printed bill that was distributed in the Legislature after First Reading.
It is not the official version. If accuracy is critical, you can obtain a copy of the printed bill from Statutory Publications.
Bill 2
THE BIOFUELS AND GASOLINE TAX AMENDMENT ACT
Section | Table of Contents |
PART 1 | |
DEFINITIONS | |
1 | Definitions |
PART 2 | |
ETHANOL–GASOLINE PROGRAM | |
2 | Purpose |
MANUFACTURE AND SALE OF DENATURED ETHANOL | |
3 | Denatured ethanol to be sold to authorized blender |
4(1) | Licence required to manufacture denatured ethanol |
(2) | Minister may issue licence and enter into agreements |
(3) | Licence not transferable |
5(1) | Minister may suspend or cancel licence |
(2) | Minister may assess penalty |
(3) | Notice of proposed action |
6(1) | Records and reporting |
(2) | Order as to records |
GASOHOL SALES MANDATE | |
7(1) | Penalty for shortfall in gasohol sales |
(2) | Calculation and payment of penalty |
8(1) | Records and reporting |
(2) | Order as to records |
9(1) | Unreported shortfall in gasohol sales |
(2) | Notice of assessment |
(3) | Objection |
(4) | Minister to rescind, vary or affirm assessment |
(5) | Appeal to Court of Queen's Bench |
(6) | Notice of appeal |
(7) | Onus |
(8) | Powers of court |
PART 3 | |
ADMINISTRATION AND ENFORCEMENT | |
10(1) | Debt |
(2) | Interest |
(3) | Certificate of debt |
(4) | Additional powers to enforce payment of debt |
11 | Audit |
12 | Inspectors |
13(1) | Power of entry |
(2) | Purposes of entry |
(3) | Identification card |
(4) | Assistance to inspector |
(5) | Right to take samples |
(6) | Access to digital records and copier |
(7) | Inspector may remove records to make copies |
14(1) | No entry of residence without consent or warrant |
(2) | Warrant to enter residence |
15 | Warrant to enter and seize |
16(1) | Written demand for records |
(2) | Person to comply |
17 | Copies as evidence |
18(1) | Offences |
(2) | Penalty |
(3) | Directors and officers |
PART 4 | |
MISCELLANEOUS | |
19(1) | Regulations by L. G. in C. |
(2) | Regulation re gasohol sales mandate |
20(1) | C.C.S.M. c. G40 amended |
(2) | |
(3) | |
(4) | |
(5) | |
(6) | |
(7) | |
(8) | |
(9) | |
(10) | |
(24) | Tax reduction for Manitoba gasohol |
(11) | |
(12) | |
(13) | |
(14) | |
(5) | Importer to have permit and keep records |
(15) | |
(16) | |
(8) | Application for licence or permit |
(17) | |
(18) | |
(4) | Permit to blend non-taxable product with gasoline |
(4.1) | Permit to blend denatured ethanol |
(19) | |
(20) | |
(2) | Dealer to keep records |
(21) | |
(22) | |
(23) | |
21 | C.C.S.M. reference |
22 | Coming into force |