.png){kind=small}
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 |
| (9) | Refund — fuel losses by deputy collector |
| 14 | Refund application |
| RESTRICTIONS | |
| 15 | Possession of bulk fuel |
| 16(1) | Use of marked fuel |
| (2) | Marking of fuel |
| LICENCES AND PERMITS | |
| 17(1) | Licence required for sale of bulk or dyed fuel |
| (2) | No sale of dyed fuel to unlicensed dealer |
| 18 | Repealed |
| 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 |
| 22.1(1) | Remote northern reserve permit |
| (2) | Fuel delivery |
| (3) | Obligations of permit holder |
| (4) | Definition — "remote northern reserve" |
| 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 |