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S.M. 2004, c. 10
Bill 14, 2nd Session, 38th Legislature
The Gas Tax Accountability Act (Financial Administration Act Amended)
(Assented to June 10, 2004)
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
The following is added after section 67 and before Part 8:
Within six months after the end of each fiscal year beginning after 2003, the Minister of Finance must prepare a report that sets out
(a) as fuel tax revenue, the government's tax revenue for the fiscal year under The Gasoline Tax Act and The Motive Fuel Tax Act, other than the tax on aircraft gasoline and the tax on motive fuel used for the operation of railway locomotives;
(b) as fuel tax expenditure, the total of the expenditures for the fiscal year for
(i) the construction, operation and maintenance of transportation infrastructure for motor vehicles, and
(ii) assistance to municipalities for transportation systems and infrastructure for motor vehicles; and
(c) the amount by which the fuel tax revenue for the fiscal year and all previous fiscal years beginning after 2003 exceeds, or falls short of, the fuel tax expenditure for those years.
The Minister of Finance must table the report in the Legislative Assembly along with his or her report under section 67.
The report referred to in subsection (1) must be included in the public accounts each fiscal year.
If an amount is reported under clause (1)(c) as excess fuel tax revenue, the government's estimates of expenditures referred to in clause (1)(b) for the next four fiscal years must exceed, in total, its estimated fuel tax revenue for those years by the same amount.
Amounts received by the province as a share of federal fuel tax revenue are to be applied to support municipal infrastructure unless the Government of Canada requires otherwise.
Subject to subsection (2), this Act comes into force on the day it receives royal assent.
Section 67.2, as enacted by section 2, comes into force on a day to be fixed by proclamation.