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 | |
(2.1) | Single-trip permit | |
(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 | |
(2.1) | Refund of tax — aviation fuel used for international commercial passenger 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18 | Repealed | |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 | (1) | Licence and decal obligations of operators and owners |
(2) | Electronic copy of licence | |
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 |