C.C.S.M. c. F192
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| DEFINITIONS AND GENERAL MATTERS
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| 1
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| Definitions
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| 2
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| Administration and enforcement
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| 3
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| Tax payable to the government
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| 4
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| Act binds the Crown
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| IMPOSITION OF TAX
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| 5
| (1)
| Tax on retail purchase
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| (2)
| Tax in other circumstances
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| (3)
| Tax on fuel imported for sale
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| 6
| (1)
| Tax on interjurisdictional use — with carrier licence
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| (2)
| Tax on interjurisdictional use — without carrier licence
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| (2.1)
| Single-trip permit
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| (2.2)
| No tax and no permit required — state of emergency
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| (3)
| Interpretation
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| 7
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| Tax on locomotive fuel
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| 8
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| Rates of tax
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| TAX EXEMPTIONS
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| 9
| (1)
| Exemptions — fuel used for certain purposes
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| (2)
| Exemption — fuel not bought in Manitoba
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| 10
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| Exemption — fuel not delivered into buyer's container
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| 11
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| Exemption — fuel used in international shipping
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| 12
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| Exemption — 1-K Kerosene
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| 12.1
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| Exemption — bulk fuel exported
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| TAX REFUNDS
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| 13
| (1)
| Refund of tax — aviation fuel used in aerial spraying
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| (2)
| Refund of tax — aviation fuel used for international cargo flight
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| (2.1)
| Refund of tax — aviation fuel used for international commercial passenger flight
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| (3)
| Refund of tax — marked fuel not available
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| (4)
| Refund of tax — fuel used to produce electricity
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| (5)
| Refund of tax — bulk fuel exported for sale
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| (6)
| Refund of tax — bulk fuel exported for use
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| (7)
| Refund of tax — fuel used in international shipping
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| (8)
| Refund of tax — non-engine use of fuel
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| (9)
| Refund — fuel losses by deputy collector
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| 14
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| Refund application
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| RESTRICTIONS
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| 15
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| Possession of bulk fuel
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| 16
| (1)
| Use of marked fuel
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| (2)
| Marking of fuel
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| LICENCES AND PERMITS
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| 17
| (1)
| Licence required for sale of bulk or dyed fuel
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| (2)
| No sale of dyed fuel to unlicensed dealer
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| 18
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| Repealed
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| 19
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| Refiner licence required
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| 20
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| Authority to blend fuel
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| COLLECTORS AND DEPUTY COLLECTORS
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| 21
| (1)
| When is a dealer a collector?
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| (2)
| When is a dealer a deputy collector?
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| 22
| (1)
| Collector's duties
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| (2)
| Deputy collector's duties
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| 22.1
| (1)
| Remote northern reserve permit
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| (2)
| Fuel delivery
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| (3)
| Obligations of permit holder
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| (4)
| Definition — "remote northern reserve"
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| INTERNATIONAL FUEL TAX AGREEMENT
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| 23
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| Definitions
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| 24
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| Minister may enter into IFTA
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| 25
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| Conflict with IFTA
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| 26
| (1)
| Carrier licence and decals
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| (2)
| Additional decals
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| (3)
| Licence and decal fees
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| (4)
| Term of licence and decals
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| (5)
| Temporary decal permit
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| (6)
| Carrier licence and decals not transferable
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| 27
| (1)
| Licence and decal obligations of operators and owners
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| (2)
| Electronic copy of licence
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| 28
| (1)
| Remittance of tax
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| (2)
| Quarterly returns and remittances
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| 29
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| Refund to licensed carrier
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| 30
| (1)
| Payments to member jurisdictions
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| (2)
| Payments out of Consolidated Fund
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| REGULATIONS
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| 31
| (1)
| Regulations
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| (2)
| Effective date
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| TRANSITIONAL PROVISIONS
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| 32
| (1)
| Transitional — licences and permits
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| (2)
| Transitional — carrier licences and decals
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| CONSEQUENTIAL AMENDMENTS
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| 33 to 39
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| REPEAL, C.C.S.M. REFERENCE AND COMING INTO FORCE
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| 40
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| Repeal
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| 41
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| C.C.S.M. reference
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| 42
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| Coming into force
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