C.C.S.M. c. F192
The Fuel Tax Act
DEFINITIONS AND GENERAL MATTERS | |
1 | Definitions |
2 | Administration and enforcement |
3 | Tax payable to the government |
4 | Act binds the Crown |
IMPOSITION OF TAX | |
5(1) | Tax on retail purchase |
(2) | Tax in other circumstances |
(3) | Tax on fuel imported for sale |
6(1) | Tax on interjurisdictional use — with carrier licence |
(2) | Tax on interjurisdictional use — without carrier licence |
(3) | Interpretation |
7 | Tax on locomotive fuel |
8 | Rates of tax |
TAX EXEMPTIONS | |
9(1) | Exemptions — fuel used for certain purposes |
(2) | Exemption — fuel not bought in Manitoba |
10 | Exemption — fuel not delivered into buyer's container |
11 | Exemption — fuel used in international shipping |
12 | Exemption — 1-K Kerosene |
12.1 | Exemption — bulk fuel exported |
TAX REFUNDS | |
13(1) | Refund of tax — aviation fuel used in aerial spraying |
(2) | Refund of tax — aviation fuel used for international cargo flight |
(3) | Refund of tax — marked fuel not available |
(4) | Refund of tax — fuel used to produce electricity |
(5) | Refund of tax — bulk fuel exported for sale |
(6) | Refund of tax — bulk fuel exported for use |
(7) | Refund of tax — fuel used in international shipping |
(8) | Refund of tax — non-engine use of fuel |
(9) | Refund — fuel losses by deputy collector |
14 | Refund application |
RESTRICTIONS | |
15 | Possession of bulk fuel |
16(1) | Use of marked fuel |
(2) | Marking of fuel |
LICENCES AND PERMITS | |
17(1) | Licence required for sale of bulk or dyed fuel |
(2) | No sale of dyed fuel to unlicensed dealer |
18 | Repealed |
19 | Refiner licence required |
20 | Authority to blend fuel |
COLLECTORS AND DEPUTY COLLECTORS | |
21(1) | When is a dealer a collector? |
(2) | When is a dealer a deputy collector? |
22(1) | Collector's duties |
(2) | Deputy collector's duties |
22.1(1) | Remote northern reserve permit |
(2) | Fuel delivery |
(3) | Obligations of permit holder |
(4) | Definition — "remote northern reserve" |
INTERNATIONAL FUEL TAX AGREEMENT | |
23 | Definitions |
24 | Minister may enter into IFTA |
25 | Conflict with IFTA |
26(1) | Carrier licence and decals |
(2) | Additional decals |
(3) | Licence and decal fees |
(4) | Term of licence and decals |
(5) | Temporary decal permit |
(6) | Carrier licence and decals not transferable |
27 | Licence and decal obligations of operators and owners |
28(1) | Remittance of tax |
(2) | Quarterly returns and remittances |
29 | Refund to licensed carrier |
30(1) | Payments to member jurisdictions |
(2) | Payments out of Consolidated Fund |
REGULATIONS | |
31(1) | Regulations |
(2) | Effective date |
TRANSITIONAL PROVISIONS | |
32(1) | Transitional — licences and permits |
(2) | Transitional — carrier licences and decals |
CONSEQUENTIAL AMENDMENTS | |
33 to 39 | |
REPEAL, C.C.S.M. REFERENCE AND COMING INTO FORCE | |
40 | Repeal |
41 | C.C.S.M. reference |
42 | Coming into force |