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The Fuel Tax Act

C.C.S.M. c. F192

The Fuel Tax Act

Table of Contents

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 Tax on retail purchase
(2) Tax in other circumstances
(3) Tax on fuel imported for sale
(4) Exempt fuel used for taxable purpose
6 Tax on interjurisdictional use — with carrier licence
(2) Tax on interjurisdictional use — without carrier licence
(2.1) Single-trip permit
(2.2) [Repealed]
(3) Interpretation
7 Tax on locomotive fuel
8 Rates of tax
8.1 Rate of tax on mixture of fuels
TAX EXEMPTIONS
9 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 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 Use of marked fuel
(2) Marking of fuel
LICENCES AND PERMITS
17 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18 [Repealed]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 When is a dealer a collector?
(2) When is a dealer a deputy collector?
22 Collector's duties
(2) Deputy collector's duties
22.1 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 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
(2) Electronic copy of licence
28 Remittance of tax
(2) Quarterly returns and remittances
29 Refund to licensed carrier
30 Payments to member jurisdictions
(2) Payments out of Consolidated Fund
REGULATIONS
31 Regulations
(2) Effective date
TRANSITIONAL PROVISIONS
32 Transitional — licences and permits
(2) Transitional — carrier licences and decals
CONSEQUENTIAL AMENDMENTS
33 to 39 [amendments to other Acts]
REPEAL, C.C.S.M. REFERENCE
AND COMING INTO FORCE
40 Repeal
41 C.C.S.M. reference
42 Coming into force