HomeC.C.S.M. c. G40
The Gasoline Tax Act
| Back to the Act | Regulations |
| 1 | Definitions |
| 1.1 | Administration and enforcement |
| IMPOSITION OF THE TAX | |
| 2(1) | Imposition of tax |
| (2) | |
| (3) | When tax payable |
| (4) | Single trip permit and tax |
| (5) | Remittance by licensed carrier |
| TAX EXEMPTIONS | |
| 2.1(1) | Exemption for gasoline used for certain purposes |
| (2) | Exemption for non-engine use |
| (3) | Exemption for certain uses of propane |
| (4) | Exemption re international cargo flight |
| (5) | Exemption re international cargo flight with passengers |
| (6) | Definitions |
| TAX REFUNDS | |
| 2.2(1) | Refund for aircraft gasoline used in aerial spraying |
| (2) | Refund to exporters |
| (3) | Refund of tax paid on clear gasoline |
| (3.1) | Refund of tax on gasoline used to produce electricity |
| (4) | Application for refund |
| (5) | Misrepresentation |
| MARKING OR COLOURING OF GASOLINE | |
| 3(1) | Marking or colouring of gasoline |
| (2) | Limitation of use |
| (3) | Designation of markers |
| LICENCES AND PERMITS | |
| 4(1) | Retail dealer's licence required |
| (1.1) | Licence to sell propane and butane |
| (2) | Wholesale dealer's licence required |
| (3) | Refiner's licence required |
| (4) | Licence to sell to retail dealer |
| (5) and (6) | |
| (7) | Limitation on sales |
| (8) | Application for dealer's and refiner's licence |
| (9) | |
| (10) to (16) | |
| (1) to (3) | |
| (4) | Blending permit required |
| (5) to (10) | |
| 6(1) | Issue of licences and permits |
| (2) | Fee for licence or permit |
| (3) | Absolute requirement of licence or permit |
| (4) | Licence or permit non-transferable |
| 7 to 9 | |
| COLLECTORS | |
| 10(1) | Appointment of collector |
| (2) | Persons deemed to be collectors |
| (3) | Other persons deemed to be collectors |
| Act continues on page 17. | |
| (3.1) | |
| (4) to (9) | |
| (10) | Agreements with collectors |
| (11) | Appointment of deputy collectors |
| (12) | Deputy collectors deemed appointed |
| (13) to (17) | |
| COLLECTION AND REMISSION OF TAX | |
| 11(1) | Duty of collectors |
| (2) | Arrangements for collection of tax by deputy collectors |
| (3) | Remission of proceeds |
| (4) | Remission of tax by certain collectors |
| 12(1) | Remission of tax by collectors |
| (2) to (4) | |
| 13(1) | Agents of Crown |
| (2) | Revenue officers |
| (3) to (5) | |
| 14(1) | Agreement with collectors respecting estimated tax remissions |
| (2) | Computation of proceeds of tax |
| (3) | |
| (4) | Payment of balance by collector |
| (5) and (6) | |
| 15(1) | Allowances to collectors for losses |
| (2) | Allowances to retail dealers |
| (3) | Direct application to minister for refund |
| (4) | Payment of refund to retail dealer |
| (5) | Time limitation on application for refund |
| 16 to 18 | |
| INTERNATIONAL FUEL TAX AGREEMENT | |
| 18.1 | Minister may enter into agreement |
| 18.2(1) | Payments to member jurisdictions |
| (2) | Payments out of Consolidated Fund |
| 18.3(1) | Carrier licence and decals |
| (2) | Additional decals |
| (3) | Obligations re licence and decals |
| (4) | Carrier licence and decals not transferable |
| (5) | Terms and conditions of licence |
| 18.4(1) | Quarterly reports and remittances |
| (2) | Refund to licensed carrier |
| 18.5 to 18.7 | |
| REFINERS' RETURNS | |
| 19(1) | Returns by refiners |
| (2) | |
| 19.1 to 38.2 | |
| REGULATIONS | |
| 39(1) | Regulations |
| (2) | Effective date |
| 40 | Old licences and permits |
