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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 14

THE GAS TAX ACCOUNTABILITY ACT (FINANCIAL ADMINISTRATION ACT AMENDED)


Explanatory Note

(Assented to                                             )

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

C.C.S.M. c. F55 amended

1           The Financial Administration Act is amended by this Act.

2           The following is added after section 67 and before Part 8:

Report on fuel tax revenue and expenditure

67.1(1)     Within six months after the end of each fiscal year beginning after 2003, the Minister of Finance must prepare a report that sets out

(a) as fuel tax revenue, the government's tax revenue for the fiscal year under The Gasoline Tax Act and The Motive Fuel Tax Act, other than the tax on aircraft gasoline and the tax on motive fuel used for the operation of railway locomotives;

(b) as fuel tax expenditure, the total of the expenditures for the fiscal year for

(i) the construction, operation and maintenance of transportation infrastructure for motor vehicles, and

(ii) assistance to municipalities for transportation systems and infrastructure for motor vehicles; and

(c) the amount by which the fuel tax revenue for the fiscal year and all previous fiscal years beginning after 2003 exceeds, or falls short of, the fuel tax expenditure for those years.

Report to be tabled

67.1(2)     The Minister of Finance must table the report in the Legislative Assembly along with his or her report under section 67.

Excess revenue

67.1(3)     If an amount is reported under clause (1)(c) as excess fuel tax revenue, the government's estimates of expenditures referred to in clause (1)(b) for the next four fiscal years must exceed, in total, its estimated fuel tax revenue for those years by the same amount.

Application of Manitoba's share of federal fuel tax

67.2        Amounts received by the province as a share of federal fuel tax revenue are to be applied to support municipal infrastructure unless the Government of Canada requires otherwise.

Coming into force

3(1)        Subject to subsection (2), this Act comes into force on the day it receives royal assent.

Coming into force: section 67.2

3(2)        Section 67.2, as enacted by section 2, comes into force on a day to be fixed by proclamation.

Explanatory Note

This Bill amends The Financial Administration Act to require the Minister of Finance to provide an annual report to the Legislative Assembly of

  • the province's fuel tax revenue attributable to motor vehicles; and
  • its expenditures for roads infrastructure and assistance to municipalities for transportation systems and infrastructure for motor vehicles.

If there is a surplus in fuel tax revenue, determined on a cumulative basis, the government must submit estimates of expenditure in which the surplus is applied to additional expenditures of that type within the next four fiscal years.

It also requires any share of federal fuel tax revenues received by the province to be invested in municipal infrastructure, unless the Government of Canada requires otherwise.