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S.M. 1985-86, c. 48
The Statute Law Amendment Taxation Act 1985
(Assented to July 11, 1985)
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
AMENDMENTS TO THE GASOLINE TAX ACT
Section 2 of The Gasoline Tax Act, being chapter G40 of the Revised Statutes (hereinafter in this Part referred to as "the Act"), is amended by adding thereto, immediately after clauses (f) and (g) thereof, the following clauses respectively:
(f.1) "leaded gasoline" is a gasoline, other than aircraft gasoline, which contains tetraethyl lead;
(g.1) "licensed purchaser" means any person deemed to be a licensed purchaser under subsection 5(8) or any person who has been granted a valid and subsisting licence under subsection 5(10).
Sub-clause 2(f)(iii) of the Act is amended by adding thereto, immediately after the word "gasoline" therein the words "and gasohol".
Section 3 of the Act is further amended by adding thereto, immediately after subsection 3(2.2) thereof, the following subsection:
Subject to subsections (6) and (7), every purchaser of leaded gasoline shall pay to Her Majesty in right of Manitoba for the public use of the government, an additional tax of .9¢ per litre in addition to any other tax levied under this section on every litre of leaded gasoline received by the purchaser.
Subsection 3(3) of the Act is amended by striking out the words "or aircraft gasoline" where they appear in both the 1st and 2nd lines thereof.
Subsec. 3(3.1), (3.2), (3.3) and (3.4) added.
Section 3 of the Act is further amended by adding thereto, immediately after subsection (3) thereof, the following subsections:
Tax on quantity of fuel brought into the province in fuel tank.
Subject to subsection 3(11.1), when a purchaser brings gasoline into the province in the fuel tank of a motor vehicle with a gross weight in excess of 5,500 kilograms, the purchaser shall pay tax as provided for in this section on the greater of
(a) the amount of such gasoline used in the province; or
(b) the amount of such gasoline purchased in the province.
Every person who is required to pay tax under the provisions of subsection (3.1) and who is not a licensed purchaser, shall pay to the minister a tax being the greater of
(a) $18.00; or
(b) 6¢ for each kilometre travelled in the province;
for each and every time that the purchaser's motor vehicle travels into the province.
Every person required to pay tax, as provided in subsection (3.2), shall pay the tax to the minister at the time of entering the province.
Calculation of the amount of gasoline used in province.
Where the tax is payable as provided in subsection (3.1) and the purchaser is a licensed purchaser, the amount of gasoline used in the province shall be determined on the basis of the estimated consumption of gasoline; and the estimated consumption shall be fixed, and the amount of the tax computed, as prescribed in the regulations.
Subsection 3(5) of the Act is repealed and the following subsection is substituted therefor:
Gasoline imported in fuel tank.
Except in the case of a licensed purchaser, the tax payable under subsections (1), (2), (2.1) and (2.3) does not apply to gasoline brought into the province in the regular fuel storage supply system of a motor vehicle having a gross weight of 5,500 kilograms or less, or of an aircraft.
Section 3 of the Act is further amended by adding thereto, immediately after subsection (11) thereof, the following subsection:
Refund to interprovincial truckers.
Subject to subsection (13), where a licensed purchaser has paid tax as provided in subsection (3.1) or (3.2) in any period, and during that same period has paid tax on more gasoline for a motor vehicle that travelled outside the province than was consumed within the province during that same period by the motor vehicle, the minister may, upon application in a form prescribed in the regulations, refund to the licensed purchaser the tax paid on the gasoline not consumed in the province if the licensed purchaser
(a) has furnished to the director quarterly reports showing distance travelled and gasoline purchased as prescribed in the regulations and completed in a manner satisfactory to the director;
(b) has furnished the same or similar reports to every jurisdiction that requires such a report and in which the motor vehicle travelled;
(c) has properly accounted in his records for all gasoline purchased for the motor vehicle that travelled outside the jurisdiction as well as distance travelled by the motor vehicle;
(d) satisfies the director that the refund relates to gasoline on which tax has been paid to another jurisdiction;
(e) furnishes to the director an application for refund for any part of the 12 month period ending on March 31st in any year, prior to the expiration of 2 years from that date;
(f) enters into a bond, if requested by the minister, with Her Majesty in right of Manitoba in such amount, with such sureties and subject to such conditions as the minister may specify;
(g) has travelled in the province with motor vehicles in respect of which gasoline was purchased in the province and on which the tax refund is claimed, not less than 2,000 kilometres in each quarter for which the refund application is made;
(h) satisfies the director that not more than 900 litres of gasoline were purchased at any one time with respect to every motor vehicle relating to the claim for refund of tax and that the fuel tank capacity of each such motor vehicle does not exceed 910 litres, except where the director is satisfied that a larger fuel tank capacity is necessary and the director has previously advised the licensed purchaser to that effect; and
(i) where required by the director furnishes his books and records for the purposes of auditing the propriety and accuracy of the refund application, or makes other arrangements that are satisfactory to the director.
Subsection 3(13) of the Act is amended by striking out the word and figures "subsection (12)" in the 1st line thereof and substituting therefor the words and figures "subsection (10), (11), (11.1) or (12)".
Subsecs. 3(14) and (15) rep. and sub.
Subsections 3(14) and (15) of the Act are repealed and the following subsections are substituted therefor:
Tax on certain gasoline and aircraft gasoline.
Notwithstanding subsections (1) and (2), but subject to subsections (2.3), (6) and (7) on, from and after April 1st, 1985, every purchaser shall pay to Her Majesty in right of Manitoba for the public use of the government a tax at the rate of
(a) 8.0 cents per litre on gasoline other than aircraft gasoline or gasohol purchased by the purchaser; and
(b) 4.8 cents per litre on aircraft gasoline purchased by the purchaser.
Notwithstanding subsection (2.1), but subject to subsections (2.3), (6) and (7) on, from and after April 1, 1985, every purchaser shall pay to Her Majesty in right of Manitoba for the public use of the government a tax at the rate of 5.5 cents per litre on gasohol purchased by the purchaser.
Subsection 3(16) of the Act is repealed and the following subsection is substituted therefor:
L. G. in C. may terminate period of certain taxes.
The Lieutenant Governor in Council may fix a date on, from and after which the tax payable under subsections (14), and (15), or any of them, may terminate; in which case the tax on gasoline, aircraft gasoline, and gasohol shall be paid in accordance with the provisions of subsection (1), (2) or (2.1), as the case may require.
Section 5 of the Act is amended by adding thereto, immediately after subsection (7) thereof, the following subsections:
Person deemed to be a licensed purchaser.
Any person
(a) having a motor vehicle registered in Manitoba under the Canadian Agreement On Vehicle Registration; or
(b) having a motor vehicle in respect of which a cab card has been issued by the Province of Manitoba under the Canadian Agreement On Vehicle Registration;
shall be deemed to be a licensed purchaser and shall be registered as such during that period of registration or during the period of validity of that cab card.
Persons who may apply to become licensed purchaser.
Any person who owns or has a motor vehicle with a gross vehicle weight in excess of 5,500 kilograms
(a) which travels internationally and is
(i) registered in Manitoba as a "commercial truck" or as a "public service vehicle" as those expressions are defined under The Highway Traffic Act and in respect of which vehicle the person has been granted full or partial reciprocity by one or more jurisdictions in the United States of America, or
(ii) registered in a jurisdiction in the United States of America as a motor carrier and in respect of which vehicle the person has received full or partial reciprocity from Manitoba; or
(b) which travels either interprovincially or internationally and such motor vehicle is registered in Manitoba as a "commercial truck" or as a "public service vehicle" as defined under The Highway Traffic Act and is also separately registered in another jurisdiction;
may apply to the director, or may be ordered by the director to apply, to become a licensed purchaser.
Director may grant or deny licence.
Upon receipt of an application pursuant to subsection (9), the director shall consider the application and all other information relevant to the application and may grant or deny the application.
Director may cancel existing licence.
Where any person who previously held a purchaser's licence is no longer deemed to be a licensed purchaser under subsection (8), and is not eligible to apply to become a licensed purchaser under subsection (9), the director may suspend or cancel the purchaser's licence and shall inform that person in writing of the suspension or cancellation.
A person whose purchaser's licence is suspended or cancelled by the director under subsection (11) may appeal the suspension or cancellation by application to a judge of the Court of Queen's Bench.
Hearing of appeal and decision.
The hearing of the application under subsection (12) shall be a trial de novo, and the judge may hear evidence and, by order, vary, confirm, or rescind, the suspension or cancellation, and prior to the hearing, may stay the effect of the suspension or cancellation pending the hearing of the application under subsection (12).
No application under subsection (12) may be made unless notice thereof in writing has been given to the director within 30 days next following the date on which the applicant was informed of the suspension or cancellation.
Subsection 11(6) of the Act is amended by striking out the words "or deputy collector" in the 1st and 2nd lines thereof and substituting therefor the words "deputy collector or licensed purchaser".
Subsection 11(7) of the Act is amended by striking out the words "or deputy collector" in the 1st line thereof and substituting therefor the words "deputy collector or licensed purchaser".
Section 13 of the Act is repealed and the following section is substituted therefor:
Remission of tax by collectors.
Each collector shall, in the manner and at the times prescribed by the regulations, remit to the minister all moneys received by the collector under section 12 either directly from the purchasers or through deputy collectors as proceeds of the tax; and the remittance shall be accompanied by a return in such form, and containing such information, as may be prescribed by the regulations.
Filing of statement by licensed purchasers.
Every licensed purchaser shall file with the minister in such form as may be prescribed by the regulations a statement
(a) showing the quantity of gasoline in litres purchased or used by the licensed purchaser; and
(b) containing such information as may be required by the regulations or the minister, or both;
in accordance with the following table:
Every licensed purchaser shall, at the time of filing a statement under subsection (2), pay to the minister the tax payable by the purchaser under subsection 3(3.1) with respect to the gasoline purchased or used by the purchaser during the period covered by the statement and on which tax has not been paid.
Penalty for late filing of statement.
In addition to any tax payable by a licensed purchaser under subsection (3), every licensed purchaser who fails to file a statement in accordance with subsection (2) shall pay to the minister a penalty of 10% of the amount of tax payable on that statement by the licensed purchaser for every calendar month or part thereof that the statement is late, together with such interest thereon as may be imposed, as a debt due to the Crown in accordance with subsection 17(4).
Section 37 of the Act is amended
(a) by adding thereto, immediately after clause (a) thereof, the following clause:
(a.1) prescribing the method of estimating the consumption of gasoline by a motor vehicle to which subsection 3(3.1) applies, and the method of computing the tax in a case to which subsection 3(3.4) applies;
and
(b) by adding thereto, immediately after the word "purchasers" in the 2nd line of clause (w.1) thereof, the words "and licensed purchasers".
AMENDMENTS TO INCOME TAX ACT (MANITOBA)
Clause 9.1(2)(b) of The Income Tax Act (Manitoba), being chapter I10 of the Revised Statutes (hereinafter in this Part referred to as "the Act"), is amended by striking out the figures "1986" in the 2nd line thereof and substituting therefor the figures "1987".
Subsection 21(1) of the Act is repealed and the following subsection is substituted therefor:
Where at any time after the day on or before which a return of a taxpayer's income was required to be filed under this Act for a taxation year
(a) the amount of the tax payable by the taxpayer for the year under this Act; exceeds
(b) the aggregate of all amounts each of which is an amount paid at or before that time on account of the tax payable by the taxpayer and applied as at that time by the treasurer against the taxpayer's liability for an amount payable under this Act for the year;
the person liable to pay the tax shall pay interest on such excess, for the period after April 19, 1983, during which it is outstanding, at such rates per annum as are prescribed and are in effect from time to time during the period for the purposes of subsection 161(1) of the federal Act.
Subsection 24(3) of the Act is repealed and the following subsections are substituted therefor:
Where an amount in respect of an overpayment for a taxation year is refunded, or applied under this section on other liability, interest at the rate per annum prescribed for the purpose of subsection 164(3) of the federal Act shall be paid or applied thereon for the period beginning with the latest of
(a) the day when the overpayment arose;
(b) the day on or before which the return of income for the year was required to be filed or would have been required to be filed if tax were payable for the year; and
(c) the day when the return of income for the year was actually filed;
and ending with the day of refunding or application aforesaid, unless the amount of the interest so calculated is less than $1.00, in which event no interest shall be paid or applied under this subsection.
Taxpayer accountable for excess interest.
Where, at any particular time, interest has been paid to, or applied to a liability of, a taxpayer pursuant to subsection (3) in respect of an overpayment and it is determined at a subsequent time that the actual overpayment was less than the overpayment in respect of which interest was paid or applied, the following rules apply:
(a) the amount by which the interest that has been paid or applied exceeds the interest, if any, computed in respect of the amount that is determined at the subsequent time to be the actual overpayment shall be deemed to be an amount (in this subsection referred to as "the amount payable") that became payable under this Act by the taxpayer at the particular time;
(b) the taxpayer shall pay interest, at the rate prescribed for the purposes of subsection 161(1) of the federal Act, on the amount payable for the period beginning at the particular time and ending on the date of payment; and
(c) the treasurer may at any time assess the taxpayer in respect of the amount payable and, where the treasurer makes such an assessment, the provisions of this Act are applicable, with such modifications as the circumstances require, in respect of the assessment as though it had been made under section 14 of this Act.
Subsection 24(6) of the Act is repealed and the following subsection is substituted therefor:
In this section, "overpayment" of a taxpayer for a taxation year means the aggregate of all amounts paid on account of the tax payable by the taxpayer under this Act for the year minus all amounts payable by the taxpayer under this Act for the year.
Subsection 40(8) of the Act is repealed and the following subsection is substituted therefor:
Assessment for amount deducted.
The treasurer may assess any person for any amount that has been deducted or withheld by that person under the Act or a regulation or that is payable by that person under this section, section 40.1 or section 45 and, upon the treasurer sending a notice of assessment to that person, Divisions I and J of the federal Act are applicable mutatis mutandis.
Subsection 42(1.1) of the Act is amended by striking out the words "or a county court" in the 9th line thereof.
Subsection 42(3) of the Act is amended by striking out the words "or of a county court" in the 3rd and 4th lines thereof.
Subsection 42(9) of the Act is amended by striking out the words "of a county court" in the 8th line thereof.
AMENDMENTS TO THE MINING TAX ACT
Sub-clause 1(1) (d) (i) of The Mining Tax Act, being chapter 12 of the Statutes of Manitoba, 1975 (chapter M125 of the Continuing Consolidation of the Statutes of Manitoba) (hereinafter in this Part referred to as "the Act"), is amended by striking out the words "development costs" in the 1st line thereof and substituting therefor the word "expenses".
Sub-clause 1(1) (d) (iv) of the Act is amended by adding the word "and" at the end of sub-sub-clause (B) thereof and by striking out the word "and" in the 3rd line of sub-sub-clause (C) thereof and by striking out sub-sub-clause (D) thereof.
Clause 1(1) (e.1) of the Act is amended by striking out the words "development costs" in sub-clause (iii) thereof and substituting therefor the word "expenses".
Clause 1(1) (m) of the Act as it stood immediately prior to January 1, 1979 is amended by adding thereto, immediately after the word "assets" in the 2nd line thereof, the words, figures and letter "and those assets described under sub-clause 1(1)(d)(iv)".
Clause 1(1) (q) of the Act is amended by striking out the 1st line thereof and substituting therefor the words "preproduction expenses" means the aggregate expenses and allowances of the kind described in sections 12, 13, 14, 15, 16 and 17, not".
AMENDMENTS TO THE MOTIVE FUEL TAX ACT
Section 2 of The Motive Fuel Tax Act, being chapter M220 of the Revised Statutes (hereinafter in this Part referred to as "the Act"), is amended by adding thereto, after clause (f) thereof, the following clause:
(f.1) "1-K Kerosine" means a grade of kerosine that is refined to a standard as fixed by the Canadian General Standards Board;.
Section 2 of the Act is further amended by repealing clause (h) thereof and substituting therefor the following clause:
(h) "licensed purchaser" means any person deemed to be a licensed purchaser under subsection 5(7) or any person who has been granted a valid and subsisting licence under subsection 5(8.1)
Section 2 of the Act is further amended by adding thereto, immediately after clause (n.1) thereof, the following clause:
(n.2) "portable cylinders" means containers designed to hold propane or butane and designed in such a manner that they may readily be removed from equipment on which they are used as a fuel source for purposes of refilling with propane or butane.
Section 2 of the Act is further amended by adding thereto, immediately after clause (v) thereof, the following clause:
(v.1) "vehicle fuel tank fill" means the filling of fuel tanks on motor or nonmotor vehicles with propane or butane where that fuel tank is not a portable cylinder;.
Clause 3(1) (b) of the Act is amended by striking out the word and figure "or (9)" in the 2nd line thereof and substituting therefor the following figures and word "(9), (9.1) or (9.4)".
Subsection 3(3) of the Act is repealed and the following subsection is substituted therefor:
Tax on quantity brought into province in fuel tank.
Subject to subsections (11.1) and (11.2), where a purchaser brings into the province a quantity of motive fuel in the fuel tank of a motor vehicle with a gross weight in excess of 5,500 kilograms, or in a railway locomotive, he shall pay tax as provided in this section on the greater of
(a) the amount of such fuel used in the province; or
(b) the amount of fuel purchased in the province.
Subsection 3(3.1) of the Act is amended by striking out the word "purchaser" in the last line thereof and substituting therefor the words "purchaser's motor vehicle".
Section 3 of the Act is further amended by adding thereto, immediately after subsection (4) thereof, the following subsection:
Motive fuel imported in fuel tank.
Except in the case of a licensed purchaser, the tax payable under subsections (1) and (9) does not apply to motive fuel brought into the province in the regular fuel storage supply system of a motor vehicle having a gross weight of 5,500 kilograms or less.
Subsecs. 3(9) and (9.1) rep. and sub.
Subsections 3(9) and (9.1) of the Act are repealed and the following subsections are substituted therefor:
Tax on propane or butane placed into vehicles.
Subject to subsection (7) every purchaser of propane or butane that receives a vehicle fuel tank fill shall pay to Her Majesty in right of Manitoba for the public use of the government a tax to the nearest .1¢ per litre that is equal to 20% of the price on propane or butane as determined under subsection (13) but in no event less than 4 cents per litre on propane or butane received by the purchaser.
Tax on propane or butane placed in portable cylinders.
Subject to subsections (7), (8.1) and (8.2) every purchaser of propane or butane that is placed into a portable cylinder shall pay to Her Majesty in right of Manitoba for the public use of the government a tax at the rate of 4 cents per kilogram received by the purchaser.
Section 3 of the Act is further amended by adding thereto, immediately after subsection 3(9.3) thereof, the following subsection:
Notwithstanding subsection (1) any purchaser who acquires 1-K kerosine may do so exempt from tax and without a permit.
Subsection 3(11.2) of the Act is amended
(a) by striking out the word "monthly" as it appears in the 1st line of clause (a) thereof and substituting therefor the word "quarterly"; and
(b) by striking out the numbers and words "900 kilometres in each month" in the 3rd line of clause (g) thereof and substituting therefor the numbers and words "2000 kilometres in each quarter".
Clause 3(11.3) (b) of the Act is amended by striking out the word and figure "or (9)" in the 1st line thereof.
Clause 3(13)(f) of the Act is repealed.
Subsection 3(14) of the Act is repealed and the following subsection is substituted therefor:
Tax on various kinds of motive fuel.
Notwithstanding subsections (1), (6), (8), (9), (9.1) and (10) on, from and after April 1, 1985, every purchaser shall pay a tax to Her Majesty in right of Manitoba, for the public use of the government
(a) on purchases of motive fuel under subsection (1) at the rate of 9.2 cents per litre;
(b) on purchases of motive fuel under subsection (6) at the rate of 7 cents per litre;
(c) on purchases of bunker fuel or crude oil under clause 8(a) at the rate of 1.6 cents per litre;
(d) on purchases of coloured motive fuel under clause 8(b) at the rate of 1.8 cents per litre;
(e) on purchases of propane or butane under clause 8(b) at the rate of 1.5 cents per litre;
(f) on purchases of propane or butane under subsection (9) at the rate of 4.8 cents per litre;
(g) on purchases of propane or butane under subsection (9.1) at the rate of 4 cents per kilogram; and
(h) on purchases of motive fuel under subsection (10) at the rate of 9.2 cents per litre.
Subsection 5(1) of the Act is amended by adding thereto, immediately after the word "fuel" in the 1st line thereof, the words "other than propane or butane".
Subsecs. 5(1.1) and (1.2) added.
Section 5 of the Act is amended by adding thereto, immediately after subsection (1) thereof, the following subsections:
Licence required to sell propane in portable cylinders.
No person shall sell propane or butane in portable cylinders to purchasers unless he is the holder of a subsisting licence for "propane and butane cylinder refills" issued by the minister; and the holder of such a licence shall not sell propane or butane in any manner other than by refilling portable cylinders.
Licence required to sell propane for use in motor vehicles.
No person shall sell propane or butane to purchasers in portable cylinders, in bulk, or for use in motor vehicles, or carry on business or act as a retail dealer in the province unless he is a holder of a subsisting licence for selling propane or butane in bulk, refilling portable cylinders or for use in a motor vehicle issued by the minister and is a collector or a deputy collector.
Subsection 5(5) of the Act is amended by adding thereto, immediately after the word "licence" in the 2nd line thereof, the words "of the kind required".
Subsecs. 5(7), (8) and (9) rep. and sub.
Subsections 5(7), (8) and (9) of the Act are repealed and the following subsections are substituted therefor:
Persons deemed to be a licensed purchaser.
Any person
(a) having a motor vehicle registered in Manitoba under the Canadian Agreement on Vehicle Registration; or
(b) having a motor vehicle in respect of which a cab card has been issued by the Province of Manitoba under the Canadian Agreement On Vehicle Registration;
shall be deemed to be a licensed purchaser and shall be registered as such during that period of registration or during the period of validity of that cab card.
Persons who may apply to become licensed purchaser.
Any person who owns or has a motor vehicle with a gross vehicle weight in excess of 5,500 kilograms
(a) which travels internationally and is
(i) registered in Manitoba as a "commercial truck" or as a "public service vehicle" as those expressions are defined under The Highway Traffic Act and in respect of which vehicle the person has been granted full or partial reciprocity by one or more jurisdictions in the United States of America, or
(ii) registered in a jurisdiction in the United States of America as a motor carrier and in respect of which vehicle the person has received full or partial reciprocity from Manitoba; or
(b) which travels either interprovincially or internationally and such motor vehicle is registered in Manitoba as a "commercial truck" or as a "public service vehicle" as defined under The Highway Traffic Act and is also separately registered in another jurisdiction;
may apply to the director, or may be ordered by the director to apply, to become a licensed purchaser.
Director may grant or deny licence.
Upon receipt of an application pursuant to subsection (8), the director shall consider the application and all other information relevant to the application and may grant or deny the application.
Director may cancel existing licence.
Where any person who previously held a purchaser's licence is no longer deemed to be a licensed purchaser under subsection (7), and is not eligible to apply to become a licensed purchaser under subsection (8), the director may suspend or cancel that persons's purchaser's licence and shall inform that person in writing of the suspension or cancellation.
A person whose purchaser's licence is suspended or cancelled by the director under subsection (9) may appeal the suspension or cancellation by application to a judge of the Court of Queen's Bench.
Hearing of appeal and decision.
The hearing of the application under subsection (10) shall be a trial de novo, and the judge may hear evidence and, by order, vary, confirm, or rescind, the suspension or cancellation, and prior to the hearing, may stay the effect of the suspension or cancellation pending the hearing of the application under subsection (10).
No application under subsection (10) may be made unless notice thereof in writing has been given to the director within 30 days next following the date on which the applicant was informed of the suspension or cancellation.
AMENDMENTS TO THE OIL AND GAS TAX ACT
Clause 2(1) (f) of The Oil and Natural Gas Tax Act, being chapter O35 of the Revised Statutes (hereinafter in this Part referred to as "the Act"), is repealed and the following clause is substituted therefor:
(f) "minister", except in clauses (f.1) and (f.2) and subsections 4.1(6), (7) and (8), means the member of the Executive Council charged by the Lieutenant Governor in Council with the administration of this Act, and in clauses (f.1) and (f.2) and subsections 4.1(6), (7) and (8), means the member of the Executive Council charged by the Lieutenant Governor in Council with the administration of The Mines Act;.
Section 4.1 of the Act is amended by adding thereto, immediately after subsection (6) thereof, the following subsections:
Reduction or exemption of tax.
Notwithstanding anything contained in this section, the minister may, at any time and from time to time, and with the approval of the Lieutenant Governor in Council, approve the temporary or permanent reduction or exemption of the tax imposed under this section on any oil produced or deemed to be produced from or allocated to a parcel of land or a unit of minerals.
Any such reduction or exemption of tax approved by the minister under subsection (7) may, at any time, be extended, increased, reduced or revoked by the minister, with the approval of the Lieutenant Governor in Council.
AMENDMENTS TO THE RETAIL SALES TAX ACT
Section 27.1 of The Retail Sales Tax Act, being chapter R150 of the Revised Statutes, is amended
(a) by numbering the section as subsection (1) thereof; and
(b) by adding thereto, immediately after the renumbered subsection (1) thereof, the following subsection:
Vendor deemed to be holder of registration certificate.
Every person whose name appears on a tax roll or other record or document kept or maintained in The Retail Sales Tax Branch of the Department of Finance, as being a registered vendor, is deemed for all purposes of the Act and the regulations to be the holder of a valid and subsisting registration certificate (vendor).
AMENDMENTS TO THE TOBACCO TAX ACT
Subsection 3(1) of The Tobacco Tax Act, being chapter T80 of the Revised Statutes (hereinafter in this Part referred to as "the Act"), is amended
(a) by striking out the figures and sign "2.6¢" in the 1st line of clause (a) thereof and substituting therefor the figures and sign "3.1¢";
(b) by striking out the figures and sign "14¢" in the 1st line of clause (n) thereof and substituting therefor the figures and sign "17¢"; and
(c) by striking out the figures and sign "25¢" in the 1st line of clause (o) thereof and substituting therefor the figures and sign "30¢".
Clause 3(1) (o) of the Act is repealed and the following clause is substituted therefor:
(o) 1.2¢ on every gram, or fraction thereof, of any tobacco purchased by the purchaser other than cigarettes or cigars where the package in which it is contained or sold at retail indicates thereon the weight of tobacco expressed in the International System of Units (SI).
GENERAL
Subject to subsections (2) and (3), this Act, except
(a) sections 35, 36 and 51;
(b) clause 2(g.l) of The Gasoline Tax Act as set out in section 1;
(c) sections 5, 6, 7, 8, 11, 12, 13, 14, 15, 30, 34, 43, 44, 45 and 46;
comes into force on the day it receives the royal assent, but
(d) sections 25 and 27 are retroactive and shall be deemed to have been in force on, from and after January 1, 1975;
(e) section 20 is retroactive and shall be deemed to have been in force on, from and after November 12, 1981;
(f) sections 17, 18 and 19 are retroactive and shall be deemed to have been in force on, from and after April 20, 1985;
(g) sections 21, 22 and 23 are retroactive and shall be deemed to have been in force on, from and after July 1, 1984;
(h) sections 24, 26 and 28 are retroactive and shall be deemed to have been in force on, from and after January 1, 1985;
(i) clause 2(f.1) of The Gasoline Tax Act as set out in section 1, section 2, subsection 3(2.3) of The Gasoline Tax Act as set out in section 3, section 4, subsections 3(14) and (15) of The Gasoline Tax Act as set out in section 9, sections 10, 29, 31, 32, 33, 37, 38, 39, 40, 41 and 42 are retroactive and shall be deemed to have been in force on, from and after April 1, 1985;
(j) section 50 is retroactive and shall be deemed to have been in force on, from and after April 29, 1985.
(k) sections 47 and 48 are retroactive and shall be deemed to have been in force on, from and after July 1, 1985.
August 1, 1985 commencement date.
Sections 35, 36 and 51 come into force on August 1, 1985.
October 1, 1985 commencement date.
Clause 2(g.1) of The Gasoline Tax Act as set out in section 1, and sections 5, 6, 7 , 8, 11, 12, 13, 14, 15, 30, 34, 43, 44, 45 and 46 come into force on October 1, 1985.