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C.C.S.M. c. F192
The Fuel Tax Act
|Table of Contents|
(Assented to June 17, 2010)
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
DEFINITIONS AND GENERAL MATTERS
The following definitions apply in this Act.
"applicable rate" means the applicable rate of tax under section 8. (« taux applicable »)
"aviation fuel" means any fuel, such as aviation gas or jet fuel, that has been refined or produced specifically for use in an aircraft engine. (« carburant aviation »)
"bulk fuel" means more than 200 litres of fuel that is not stored in a fuel tank of a vehicle or other machine as part of the fuel system of that vehicle or machine. (« carburant en vrac »)
"bunker fuel" means a residual fuel oil that when used for heating requires or would ordinarily require preheating. (« mazout »)
"collector" means a person described in subsection 21(1). (« collecteur »)
"commercial", in relation to a flight, means a flight
(a) carrying passengers or cargo, or both, for gain as an air service licensed under the Canada Transportation Act; and
(b) by an aircraft that is registered under the Aeronautics Act (Canada) as a commercial aircraft. (« commercial »)
"commercial cargo flight" means a commercial flight by an aircraft that is configured for carrying only cargo. (« vol commercial de transport de cargaison »)
"dealer" means a person who, in Manitoba, sells or offers to sell fuel, or keeps fuel for sale in the course of the person's business. (« marchand »)
"deputy collector" means a person described in subsection 21(2). (« collecteur adjoint »)
"director" means the Deputy Minister of Finance or an Assistant Deputy Minister of Finance. (« directeur »)
"dwelling unit" means
(a) a house, apartment, suite, or separate portion of a multiple dwelling, occupied by a single family or a group of persons living as a single family or household; or
(b) an apartment block or other multiple dwelling containing not more than four apartments, suites, or other self-containing domestic establishments. (« logement »)
"farm building" means a building used by a person, in the course of farming, exclusively for one or more of the following purposes:
(a) raising or keeping livestock for sale or for the sale of livestock products;
(b) growing crops — or storing crops grown by the person — for sale or for use as feed for livestock being raised or kept by the person for sale or for the sale of livestock products. (« bâtiment agricole »)
"fuel" means any combustible gas or combustible liquid that can be used to generate power by means of an internal combustion or turbine engine, or for heating, and includes additives to that fuel. (« carburant »)
"international cargo" means cargo that is
(a) loaded onto a ship or aircraft at a port or airport outside Canada and unloaded from the ship or aircraft at a port or airport in Manitoba; or
(b) loaded onto a ship or aircraft at a port or airport in Manitoba and unloaded from the ship or aircraft at a port or airport outside Canada. (« cargaison internationale »)
"international cargo flight" means a commercial cargo flight carrying international cargo. (« vol international de transport de cargaison »)
"international shipping voyage" means a voyage by an international ocean-going ship carrying international cargo. (« trajet maritime international »)
"litre" means a litre of fuel that has been volume adjusted to a temperature of 15 degrees C. (« litre »)
"marked fuel" means fuel that is dyed or otherwise marked in accordance with the regulations. (« carburant marqué »)
"marked gasoline" means a marked fuel that contains derivatives from coal, natural gas or petroleum and that has been refined or produced for use in gasoline engines. (« essence marquée »)
"minister" means the Minister of Finance. (« ministre »)
"motor vehicle" means a motor vehicle as defined in The Highway Traffic Act. (« véhicule automobile »)
"person" includes a partnership, a trust and the Crown in right of Manitoba. (« personne »)
"refiner" means a person who manufactures or refines fuel for sale. (« raffineur »)
"regulations" means regulations made under this Act. (« règlements »)
"retail purchase" of fuel means a purchase of fuel for any use or purpose except sale or resale, and "retail sale" means the corresponding sale of that fuel. (« achat au détail »)
"tax" means a tax imposed under this Act, unless the context requires a different meaning. (« taxe »)
"taxpayer" means a person on whom a tax is imposed. (« contribuable »)
"tax proceeds" means money collected or required to be collected on account of or as proceeds of tax. (« produit de la taxe »)
Part I of The Tax Administration and Miscellaneous Taxes Act applies to the administration and enforcement of this Act.
Every tax imposed by this Act is payable to the government.
This Act binds the Crown.
IMPOSITION OF TAX
Subject to section 7 (tax on locomotive fuel) and the exemptions in sections 9 to 12.1, a person who buys fuel at a retail sale in Manitoba
(a) must pay tax on that fuel at the applicable rate; and
(b) must pay the tax at the time of receiving the fuel.
Subject to the exemptions in sections 9 to 12.1, a person who, for any purpose other than sale or resale,
(a) refines fuel in Manitoba;
(b) brings bulk fuel into Manitoba; or
(c) receives in Manitoba fuel that was bought at a retail sale outside of Manitoba;
must, in accordance with the regulations, report to the director and pay tax on that fuel at the applicable rate.
A person who
(a) brings fuel into Manitoba for sale or resale; and
(b) is not a collector or deputy collector in relation to any other fuel;
may enter into an arrangement with the director under which
(c) the person reports to the director and pays the tax that would be payable under subsection (2) if the fuel were brought into Manitoba for any other purpose; and
(d) the person is not required to collect tax on the sale or resale of that fuel.
If a person buys, refines, brings into or receives in Manitoba fuel that is subject to an exemption set out in sections 9 to 12.1 and subsequently uses the fuel for a purpose for which no exemption is available, the person must pay tax on the fuel
(a) at the applicable rate; and
(b) at the time that it may be reasonably determined that no exemption is available.
A licensed carrier who
(a) buys fuel outside Manitoba; and
(b) uses that fuel in Manitoba in a qualified motor vehicle;
must pay a tax on that fuel at the applicable rate and in accordance with section 28.
If a qualified motor vehicle is operated both inside and outside Manitoba on the same trip and is not being operated under a valid carrier licence, the operator must pay — to a person authorized by the minister to collect the tax payable under this subsection — a tax equal to the greater of
(a) $18; and
(b) 6.0¢ for each kilometre travelled or to be travelled in Manitoba as part of that trip, as estimated by the minister or a delegate of the minister.
If tax is payable by an operator under subsection (2) in respect of a trip,
(a) a single-trip permit, which may be in the form of a single-trip permit number, is to be issued to the operator upon payment of the tax payable for that trip; and
(b) until a single-trip permit has been issued for that trip, the operator must not operate the vehicle in Manitoba as a part of that trip.
No tax is payable by an operator under subsection (2), and no single-trip permit is to be issued under subsection (2.1), for the duration of the state of emergency declared under section 10 of The Emergency Measures Act on March 20, 2020, related to the pandemic in Manitoba caused by the communicable disease known as COVID-19.
For the purposes of this section, "carrier licence", "licensed carrier" and "qualified motor vehicle" have the same meaning as in section 23.
A person who
(a) operates a locomotive both inside and outside Manitoba;
(b) buys fuel in Manitoba or outside Manitoba for use in operating the locomotive, and any equipment attached directly to the locomotive's fuel supply system, in Manitoba;
must, in accordance with the regulations, report to the director and pay a tax on that fuel at the applicable rate as if the person were a collector in relation to that fuel.
The rates of tax are as follows:
(a) 1.5¢ per litre for aviation fuel delivered directly into the fuel tanks of an aircraft for a commercial cargo flight;
(b) 3.2¢ per litre for any other aviation fuel;
(c) 1.7¢ per litre for bunker fuel or crude oil to be used only for heating;
(d) 1.9¢ per litre for marked fuel to be used only for heating;
(d.1) 3.0¢ per litre for marked gasoline other than marked gasoline that is subject to tax under clause (d);
(e) 3.0¢ per litre or 6.0¢ per kilogram for butane or propane;
(f) 6.3¢ per litre for fuel to be used only for operating a locomotive and any equipment attached directly to the locomotive's fuel supply system;
(f.1) for natural gas to be used in operating a motor vehicle,
(i) 3.0¢ per cubic metre purchased before April 1, 2014,
(ii) 6.0¢ per cubic metre purchased after March 31, 2014 and before April 1, 2015, and
(iii) 10.0¢ per cubic metre purchased after March 31, 2015;
(g) 14¢ per litre for any other fuel.
In the case of a mixture of two or more fuels, the mixture is deemed to be the type of fuel that is present in the highest proportion.
No tax is payable by a buyer of propane, natural gas, bunker fuel, crude oil, or marked fuel other than marked gasoline, when it is purchased
(a) for use only in
(i) operating agricultural machinery, other than a motor vehicle that is not a farm truck, while carrying out agricultural work on farm land in Manitoba,
(ii) operating a motor vehicle registered as a farm truck under The Drivers and Vehicles Act while the vehicle is being used as permitted by section 180 of The Highway Traffic Act,
(iii) heating or cooling a farm building, or
(iv) drying crops with a grain dryer in the course of farming;
Fishing and trapping
(b) by the holder of a valid commercial fishing licence under the Fisheries Act (Canada) or The Fisheries Act for use only in
(i) operating a tractor, or a snowmobile or similar tracked vehicle, to transport fish over the surface of a frozen lake or stream during an open commercial fishing season, or
(ii) operating a boat for catching or transporting fish during an open commercial fishing season;
(c) by the holder of a valid trapper's licence under The Wildlife Act for use only in operating a boat or snowmobile for trapping during an open trapping season;
(d) for use only in operating, in the ordinary course of the buyer's business, a boat for shipping cargo for which the shipper or shipper's agent is charged a fee;
Prospecting and mining
(e) by the holder of a valid prospector's licence under The Mines and Minerals Act for use only in operating a boat for prospecting;
(f) for use only in operating an engine off-road exclusively for exploring for minerals as defined in The Mining Tax Act, other than in a mine as defined in that Act;
(g) by a buyer who is mining for minerals as defined in The Mining Tax Act, for use only in the buyer's mining operation and only for
(i) drying mineral ore concentrates,
(ii) heating the replacement air used to ventilate a processing plant or underground mine in Manitoba,
(iii) operating an engine exclusively off-road to recover ore, or
(iv) transporting ore exclusively off-road from a mine in Manitoba to a processing centre in Manitoba;
(h) for use only in a commercial logging operation and only for
(i) operating an engine, other than a motor vehicle engine, in the course of harvesting, handling or processing forest products,
(ii) operating a motor vehicle engine for off-road transportation of forest products or waste material,
(iii) operating an engine in the construction or maintenance of a logging road, or
(iv) operating an engine off-road in connection with forest renewal activities, including scarification and site preparation;
(h.1) for use only in operating an engine, other than a motor vehicle engine, in the course of handling or processing forest products at a mill site;
(i) for use only in operating machinery used by a hospital as defined in The Health Services Insurance Act;
(j) for use by a municipality or local government district only in operating
(i) fire fighting equipment or a lighting plant, or
(ii) its own equipment, other than a motor vehicle, for constructing or maintaining municipal works; or
(k) for use only in heating a dwelling unit in which the buyer of the fuel resides.
If a person refines or receives fuel in Manitoba, or brings fuel into Manitoba, for a purpose for which the person could buy the fuel in Manitoba exempt from tax under subsection (1), the fuel is exempt from the tax otherwise payable under subsection 5(2).
No tax is payable on a retail purchase of
(a) natural gas;
(b) propane, butane or any other manufactured gas; or
(c) acetylene, a solvent, mechanical lighter fluid, fire starter fluid or any similar mixture or product;
unless it is delivered
(d) directly into a tank or other refillable container provided by the buyer from a pump, tank, vehicle, place or premises at or from which retail sales are made; or
(e) by means of a tank or other refillable container
(i) provided to the buyer in exchange for a similar tank or refillable container provided by the buyer, or
(ii) that the purchaser may later provide to a dealer for a refill or in exchange for a similar tank or container filled with fuel.
No tax is payable on fuel when it is bought for use only in operating an international ocean-going ship on an international shipping voyage.
No tax is payable on kerosene refined to the 1-K Kerosene standard fixed by the Canadian General Standards Board that is not used as aviation fuel.
No tax is payable by a buyer of bulk fuel who
(a) exports that fuel to a jurisdiction outside Manitoba for the buyer's use in that jurisdiction or for the purpose of sale or resale in that jurisdiction;
(b) is registered with the director as an exporter of bulk fuel; and
(c) reports to the director in accordance with the regulations.
A buyer of aviation fuel is entitled to a refund of the tax paid on that fuel if
(a) the buyer owns or leases a single seat aircraft that is configured and registered with Transport Canada for aerial spraying; and
(b) the fuel is bought for use only in the aerial spraying of farm land in Manitoba.
A buyer of aviation fuel is entitled to a refund of the tax paid on that fuel if it is bought on the arrival or departure of an international cargo flight and is delivered directly into a fuel tank of the aircraft that made or is about to make that flight.
A buyer of aviation fuel that is delivered directly into a fuel tank of an aircraft for use in a regularly scheduled, non-stop commercial passenger flight from an airport in Manitoba to an airport outside of North America is entitled to a refund of the tax paid by the buyer on that fuel. For this purpose, Hawaii is outside of North America.
A buyer of fuel is entitled to a refund — in the amount by which the tax paid on that fuel exceeds the tax that would have been payable if the fuel had been marked — if
(a) the fuel was bought in circumstances in which marked fuel was not available; and
(b) the buyer bought the fuel for a use for which he or she could have bought marked fuel exempt from tax or at a lower rate of tax if marked fuel had been available.
A buyer of fuel who uses it to produce electricity is entitled to a refund of the tax paid on that fuel if
(a) the electricity is produced for sale; or
(b) the buyer pays tax under The Retail Sales Tax Act on the electricity so produced.
A buyer of bulk fuel who exports that fuel to a jurisdiction outside Manitoba for the purpose of sale or resale in that jurisdiction is entitled to a refund of any tax paid, or amount paid on account of tax, by the buyer on that fuel.
A buyer of bulk fuel who exports that fuel to a jurisdiction outside Manitoba for use by the buyer in that jurisdiction is entitled to a refund of the tax paid by the buyer on that fuel if the buyer pays tax on that fuel in the other jurisdiction.
A buyer of fuel that is delivered directly into the fuel tanks of an international ocean-going ship upon its arrival in Manitoba, or departure from Manitoba, as part of an international shipping voyage, is entitled to a refund of any tax paid by the buyer on that fuel.
A buyer of fuel who uses that fuel
(a) for manufacturing, mixing or thinning paint;
(b) for cleaning
(i) machinery parts in the course of the buyer's business,
(ii) fuel drums or containers, or
(iii) fabrics; or
(c) for operating an incinerator;
is entitled to a refund of the tax paid on that fuel.
A deputy collector who has lost fuel as a result of an accident, a fire, faulty equipment or theft is entitled to a refund of any amount the deputy collector has remitted on account of tax in respect of the lost fuel unless the deputy collector has received a credit or refund from the collector in respect of the amount.
To obtain a refund under section 13, the applicant must file with the director, within two years after the purchase date, a signed application that includes
(a) the reasons for the refund request;
(b) evidence sufficient to satisfy the director that the tax was paid or the tax proceeds were remitted by the applicant and that the applicant is entitled to the refund; and
(c) if another person is acting on the applicant's behalf, a written authorization signed by the applicant.
No person shall have possession of bulk fuel for any purpose other than sale or resale of that fuel unless
(a) the fuel is exempt from tax under any of sections 9 to 12.1;
(b) the person is a common carrier under a contract for the transport of the fuel;
(c) the person has paid the tax payable under subsection 5(1) on that fuel; or
(d) as required by subsection 5(2), the person has reported to the director and paid the tax, if any, payable on that fuel.
No person shall use marked fuel for anything other than heating or a use that,
(a) in the case of marked fuel other than marked gasoline, is a tax-exempt use described in section 9; or
(b) in the case of marked gasoline, would be a tax-exempt use described in section 9 if that section were to apply to marked gasoline.
No person shall mark fuel for the purposes of this Act unless
(a) the person is authorized by the director to mark fuel; and
(b) the fuel is being marked in accordance with the regulations.
LICENCES AND PERMITS
No person shall carry on business or act as a dealer of bulk fuel or dyed fuel in Manitoba except as authorized by a licence issued by the director.
No dealer shall sell or offer to sell dyed fuel in Manitoba to another dealer who is not authorized to sell dyed fuel.
No person shall carry on business or act as a refiner in Manitoba except as authorized by a refiner licence issued by the director or by a licence issued under The Biofuels Act for the production of a biofuel.
No person shall blend fuel with anything unless
(a) the blending is being done as authorized by a blending permit issued by the director; or
(b) the blended product is to be sold as fuel and will be subject to tax when it is sold.
For this purpose, blending does not include anything done to mark fuel in accordance with the regulations.
COLLECTORS AND DEPUTY COLLECTORS
A dealer is a collector in relation to fuel that the dealer
(a) manufactures or refines in Manitoba for sale in Manitoba;
(b) brings or imports into Manitoba for sale in Manitoba, unless it is brought into Manitoba under an arrangement described in subsection 5(3);
(c) otherwise acquires or comes into possession of, for resale in Manitoba, from a person who is not a collector or deputy collector in relation to that fuel; or
(d) buys from another dealer, but only if the buyer
(i) is registered with the director as a collector, and
(ii) advises the seller that he or she is buying the fuel as a collector.
A dealer who buys fuel from another dealer is, in relation to that fuel, a deputy collector for the seller, unless the buyer is a collector in relation to that fuel.
A dealer who sells fuel in relation to which the dealer is a collector must
(a) collect any tax payable on a retail sale of that fuel by the collector;
(b) ensure that any tax payable on a retail sale of that fuel by a deputy collector of the collector in relation to that fuel is collected and remitted to the collector;
(c) remit the tax proceeds to the government in accordance with the regulations;
(d) file returns with the director in accordance with the regulations; and
(e) report to the director, in accordance with the regulations, the names and addresses of the collector's deputy collectors.
A dealer who sells fuel in relation to which the dealer is a deputy collector (referred to in this subsection as the "seller") must
(a) collect any tax payable on a purchase of the fuel;
(b) if the seller sells the fuel to another dealer for resale, ensure that any tax payable on a subsequent purchase of that fuel is collected and remitted to the seller; and
(c) remit the tax proceeds to the collector or deputy collector from whom the seller acquired the fuel.
The director may, on terms specified by the director, issue a remote northern reserve permit to a dealer who sells fuel that will be delivered to a remote northern reserve.
Despite section 22, a remote northern reserve permit may authorize the permit holder not to collect or remit tax proceeds in respect of fuel that will be delivered by a permit holder to a remote northern reserve.
The director may require a remote northern reserve permit holder to
(a) file reports with the director in accordance with the regulations; and
(b) provide a copy of the permit to any person from whom he or she acquires fuel to which subsection (2) applies.
In this section, "remote northern reserve" means a reserve, as defined in the Indian Act (Canada), that is not accessible by road other than by a winter road.
INTERNATIONAL FUEL TAX AGREEMENT
The following definitions apply in this section and sections 6 and 24 to 30.
"carrier" means a person who owns or operates one or more motor vehicles used interprovincially or internationally for the commercial carriage of passengers or goods. (« transporteur »)
"carrier decal" means a decal issued to a carrier for the purposes of IFTA. (« autocollant de transporteur »)
"carrier licence" means a licence that has been issued to a carrier for the purposes of IFTA, has not expired or been cancelled and is not suspended. (« licence de transporteur »)
"IFTA" means the International Fuel Tax Agreement, an agreement that facilitates the collection, remission and enforcement of fuel taxes imposed by the laws of the member jurisdictions. (« Entente internationale concernant la taxe sur les carburants » ou « Entente internationale »)
"licensed carrier" means a person who holds a carrier licence. (« transporteur autorisé »)
"Manitoba licensed carrier" means a person who holds a carrier licence issued by the director. (« transporteur autorisé du Manitoba »)
"member jurisdiction" means a jurisdiction that is a member under IFTA. (« autorité législative membre »)
"qualified motor vehicle" means a motor vehicle that is used interprovincially or internationally for the commercial carriage of passengers or goods and that
(a) has two axles and a gross vehicle weight or registered gross vehicle weight greater than 11,797 kg;
(b) has a gross vehicle weight or registered gross vehicle weight that, when combined with the gross vehicle weight or registered gross vehicle weight of the trailer with which it is used, is greater than 11,797 kg; or
(c) has three or more axles. (« véhicule automobile admissible »)
The minister may enter into IFTA with the approval of the Lieutenant Governor in Council.
If there is a conflict between IFTA and this Act, IFTA applies to the extent of that conflict.
Upon application by a carrier and payment of the applicable fees, the director may issue to the carrier
(a) a licence recognizing the carrier as a person to whom IFTA applies; and
(b) two decals for each qualified motor vehicle owned or operated by the carrier.
Upon application by a Manitoba licensed carrier and payment of the applicable fee, the director may issue to the carrier two decals for each additional qualified motor vehicle
(a) that is owned or operated by the carrier; and
(b) for which decals were not issued when the carrier licence was issued under this section.
The applicable fees are as follows:
(a) for a carrier licence, $65;
(b) for each set of two carrier decals, $5.
A carrier licence and the related carrier decals are valid only until the end of the year for which they are issued.
The director may, in accordance with IFTA, issue a temporary decal permit to a Manitoba licenced carrier for a qualified motor vehicle, which the carrier may use in lieu of decals for that vehicle for a period of not more than 30 days. No fee is payable for the permit.
No person shall, without the director's permission, assign or otherwise transfer a carrier licence or carrier decals issued by the director.
When a qualified motor vehicle is operated in Manitoba under a carrier licence,
(a) the vehicle's operator must
(i) carry a copy of the licence in the cab of the vehicle at all times,
(ii) produce the copy for inspection upon the request of a peace officer or other authorized person, and
(iii) ensure that carrier decals are affixed to the exterior of the cab in two clearly visible locations, one on the lower rear portion of each side of the cab, or carry a temporary decal permit that, under IFTA, may be used in lieu of decals; and
(b) the vehicle's owner, if he or she is not its operator, must
(i) ensure that a copy of the licence is carried by the operator in the cab of the vehicle at all times, and
(ii) ensure that carrier decals are affixed to the cab as described in subclause (a)(iii), or that the operator is carrying a temporary decal permit that, under IFTA, may be used in lieu of decals.
For the purpose of subsection (1), the operator is deemed to be carrying a copy of the licence in the cab of the vehicle if the operator
(a) is able to display a copy of the licence on an electronic device for inspection upon request; and
(b) displays a legible copy of the licence on that device when requested to do so.
The tax payable by a licensed carrier under subsection 6(1) must be remitted
(a) in the case of a Manitoba licensed carrier, to the minister in accordance with subsection (2); and
(b) in the case of any other licensed carrier, to the applicable member jurisdiction in accordance with the licence terms.
A Manitoba licensed carrier must
(a) file quarterly returns with the director in accordance with the regulations and in a form required under IFTA and approved by the director; and
(b) remit to the minister with each return an amount equal to the total of the net taxes, interest and penalties, if any, payable in relation to fuel to the member jurisdictions.
The minister may refund to a Manitoba licensed carrier the amount of any overpayment of fuel taxes or other amounts paid to member jurisdictions.
The minister may pay to
(a) a member jurisdiction; or
(b) a person authorized by the member jurisdiction to accept the payment;
the part of the tax, or any other amount remitted to the minister in accordance with this Act or IFTA, that is payable to that jurisdiction under IFTA.
Any payment under subsection (1) is payable out of the Consolidated Fund from the proceeds of the taxes remitted under this Act.
The Lieutenant Governor in Council may make regulations
(a) respecting the marking of fuel, including regulations that establish or adopt standards for marked fuel or for any dye that is to be used for marking fuel;
(b) respecting information, reports and returns to be provided under this Act;
(c) respecting the payment of tax or remittance of tax proceeds;
(d) providing for allowances that may be claimed when accounting for tax proceeds;
(e) that the Lieutenant Governor in Council considers necessary or advisable for
(i) the administration of IFTA,
(ii) the administration of tax under this Act in accordance with IFTA, and
(iii) the administration of licences, decals and permits in accordance with IFTA;
(f) respecting any other matter that the Lieutenant Governor in Council considers necessary or advisable to carry out the purposes of this Act.
A regulation under this section may be made retroactive to the extent the Lieutenant Governor in Council considers it necessary to implement or give effect to
(a) a tax or administrative measure included in a budget presented to the Legislative Assembly; or
(b) an amendment to IFTA or this Act.
On the coming into force of this Act, a licence or permit that was issued under or for the purposes of The Gasoline Tax Act or The Motive Fuel Tax Act continues in effect for the purposes of this Act as if it were issued under or for the purposes of this Act.
On the coming into force of this Act, a carrier licence or carrier decal that was issued for the purpose of IFTA under The Gasoline Tax Act or The Motive Fuel Tax Act continues in effect as if it were issued under this Act for the purpose of IFTA.
NOTE: These sections contained consequential amendments to other Acts that are now included in those Acts.
REPEAL, C.C.S.M. REFERENCE AND COMING INTO FORCE
The following Acts are repealed:
(a) The Gasoline Tax Act, R.S.M. 1987, c. G40;
(b) The Motive Fuel Tax Act, R.S.M. 1988, c. M220.
This Act may be referred to as chapter F192 of the Continuing Consolidation of the Statutes of Manitoba.
This Act comes into force on April 1, 2011.
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