C.C.S.M. c. G40
The Gasoline Tax Act
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) to (6) | ||
TAX REFUNDS | ||
2.2 | (1) | Refund for aircraft gasoline used in aerial spraying |
(1.1) | Refund re aircraft gasoline used for international cargo flight | |
(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 to 9 | ||
COLLECTORS | ||
10 | (1) | Appointment of collector |
(2) | Persons deemed to be collectors | |
(3) | Other persons deemed to be collectors | |
(3.1) | Import limitation | |
(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 | ||
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 | |
(2.1) | Licence and decal fees | |
(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 |