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The Fuel Tax Amendment and Retail Sales Tax Amendment Act

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If you need an official copy, use the bilingual (PDF) version.

S.M. 2020, c. 12

Bill 62, 2nd Session, 42nd Legislature

The Fuel Tax Amendment and Retail Sales Tax Amendment Act

Explanatory Note

This note is a reader's aid and is not part of the law.

This Act amends The Fuel Tax Act to suspend, for the duration of the 2020 public health emergency, the requirements that a carrier who is not licenced under the International Fuel Tax Agreement pay a tax and obtain a single-trip permit upon entering Manitoba.

Amendments are made to The Retail Sales Tax Act to eliminate retail sales tax on premiums payable for insurance related to real property, including

  • policies covering homes, rental properties and commercial properties;
  • tenants' policies;
  • mortgage insurance; and
  • title insurance.

(Assented to April 15, 2020)

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

THE FUEL TAX ACT

C.C.S.M. c. F192 amended

1(1)

The Fuel Tax Act is amended by this section.

1(2)

The following is added after subsection 6(2.1):

No tax and no permit required — state of emergency

6(2.2)

No tax is payable by an operator under subsection (2), and no single-trip permit is to be issued under subsection (2.1), for the duration of the state of emergency declared under section 10 of The Emergency Measures Act on March 20, 2020, related to the pandemic in Manitoba caused by the communicable disease known as COVID-19.

THE RETAIL SALES TAX ACT

C.C.S.M. c. R130 amended

2(1)

The Retail Sales Tax Act is amended by this section.

2(2)

Clause 4.1(1)(b) is amended

(a) by repealing subclause (ii);

(b) in the French version of subclause (iii), by striking out "s'y trouvent temporairement ou" and substituting "se trouvent dans la province ou qui s'y trouvent"; and

(c) by repealing subclause (iv).

2(3)

Clause 4.1(2)(b) is amended

(a) by repealing subclause (i);

(b) in the French version of subclause (ii), by striking out "s'y trouvent temporairement ou" and substituting "se trouvent dans la province ou qui s'y trouvent"; and

(c) by repealing subclause (iii).

2(4)

Subsection 4.1(7) is amended

(a) by adding the following after clause (a):

(a.1) subject to subsection (7.2), an insurance contract that includes coverage for loss of or damage to

(i) real property,

(ii) the contents of a condominium unit, a housing unit of a housing cooperative as defined in The Cooperatives Act, or leased residential premises, or

(iii) the contents of leased commercial premises unless all or substantially all of the contents insured under the contract are inventory;

(a.2) mortgage insurance, as prescribed in the regulations under The Insurance Act;

(a.3) title insurance, as prescribed in the regulations under The Insurance Act;

(b) in clause (b), by striking out "real or".

2(5)

The following is added after subsection 4.1(7.1):

Limitation on exemption

4.1(7.2)

Clause (7)(a.1) does not apply to

(a) an insurance contract that belongs to any of the following classes of insurance prescribed in the regulations under The Insurance Act:

(i) aircraft insurance,

(ii) automobile insurance,

(iii) boiler and machinery insurance,

(iv) liability insurance; or

(b) any other insurance contract prescribed by regulation under this Act.

Transitional

4.1(7.3)

If an insurance contract provides coverage on the day before this subsection comes into force, this section, as it read on that day, continues to apply to premiums payable under the contract after that day.

Transitional — extensions of coverage

4.1(7.4)

Subsection (7.3) does not apply to premiums payable in respect of an extension of coverage obtained on or after the day subsection (7.3) comes into force.

COMING INTO FORCE

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 2

3(2)

Section 2 comes into force

(a) on July 1, 2020, if this Act receives royal assent on or before April 16, 2020; or

(b) 90 days after the day this Act receives royal assent if it receives royal assent after April 16, 2020.