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The Fuel Tax Act

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
14 Refund application
RESTRICTIONS
15 Possession of bulk fuel
16 (1) Use of marked fuel
(2) Marking of fuel
LICENCES AND PERMITS
17 Dealer licence required
18 No sale to unlicensed dealer
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
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