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The Gasoline Tax Act
This is an unofficial archived version of The Gasoline Tax Act
as enacted by SM 1987-88, c. 9 on July 17, 1987.

R.S.M. 1987, c. G40

The Gasoline Tax Act

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

Definitions.

1

In this Act

"aircraft gasoline" means any fuel used for the operation of an aircraft or in the testing of the engine of an aircraft on the ground; ("essence pour aéronefs")

"bulk gasoline" means gasoline, aircraft gasoline or gasohol stored in tanks or other containers that are not part of the regular fuel storage system of a motor vehicle, engine, machine or equipment; ("essence en vrac")

"collector" means a person appointed or deemed to be a collector under section 10; but does not include a deputy collector; ("collecteur")

"dealer" means any person who in the province sells gasoline or offers or keeps gasoline for sale, either by wholesale or by retail and in bulk or otherwise, from a filling station or any other place, and includes a person who in the capacity of a broker or commission agent takes orders for or arranges for the delivery of gasoline in bulk and a person referred to in subsection 10(2) or 10(3); ("marchand")

"denatured alcohol" means a mixture of

(a) alcohol derived from biomass materials, and

(b) soluble by-products of fermentation,

containing by volume at least 98% ethanol; ("alcool dénaturé")

"deputy collector" means a person duly appointed by a collector under subsection 10(11), or deemed to have been appointed by him under subsection 10(12) for the purposes therein stated; ("collecteur adjoint" )

"director" means the Deputy Minister of Finance or any Assistant Deputy Minister of Finance or the Director of the Mining and Use Taxes Branch of the Department of Finance; ("directeur")

"filling station" means any pump, tank, store, vehicle, place or premises, where or from which gasoline is sold at retail; ("station-service")

"gasohol" means a mixture of denatured alcohol manufactured in Canada and gasoline, in which the denatured alcohol content is not less than 10% of the total volume of the mixture; ("gazohol")

"gasoline" means any product of petroleum, by whatever name known or sold, containing any derivative of petroleum, natural gas, or coal, and having a density of not more than .8013 kilograms per litre at 15 degrees Celsius at a pressure of 101.325 kilopascals, and includes,

(a) benzol and any benzol mixture,

(b) any substance or liquid in the nature of gasoline or benzol or a benzol mixture,

(i) that has a density in excess of .8013 kilograms per litre at 15 degrees Celsius at a pressure of 101.325 kilopascals; and that the Lieutenant Governor in Council declares is being used for fuel for motor vehicles, or

(ii) that, regardless of its density, the Lieutenant Governor in Council declares to be gasoline within the meaning of this Act,

(c) aircraft gasoline and gasohol, and without restricting the generality of the foregoing, includes

(d) such products, mixtures, substances or liquids commonly known as acetylene, solvents, mechanical lighter and fire starter fluids which can be used for the following and similar purposes

(i) the manufacture, mixing and thinning of paint,

(ii) the washing and cleaning of machinery parts used in automotive, implement, or any commercial industry or trade,

(iii) the washing and cleaning of gasoline drums or any containers,

(iv) the burning in any form of mechanical lighter, camp stove, lantern or similar contrivance, designed and used for the ignition of combustible material,

(v) welding or soldering,

but does not include natural gas or manufactured gas that is used as a fuel and that is delivered to the purchaser by means of a gas pipe distribution system, or bunker fuel, crude oil, propane, or butane; ("essence")

"leaded gasoline" is a gasoline, other than aircraft gasoline, which contains tetraethyl lead; ("essence avec plomb")

"licence" means a licence issued by the minister under this Act; ("licence")

"licensed purchaser" means any person deemed to be a licensed purchaser under subsection 4(10) or any person who has been granted a valid and subsisting licence under subsection 4(12); ("acheteur autorisé")

"marked or coloured gasoline" means gasoline that is marked and coloured or marked or coloured as provided under subsection 3(1); ("essence marquée ou colorée")

"minister" means the Minister of Finance; ("ministre")

"motor vehicle" subject to subsection 30(12), means a motor vehicle as defined in The Highway Traffic Act, but does not include

(a) fire fighting apparatus; or

(b) a farm tractor, as defined in The Highway Traffic Act, that is used exclusively in carrying out agricultural work; or

(c) a farm truck, as that expression is defined in The Highway Traffic Act and registered as such under that Act; ("véhicule automobile")

"peace officer" means a peace officer as defined in the Criminal Code (Canada); ("agent de la paix")

"permit" means a permit issued by the minister under this Act; ("permis")

"person" includes a partnership, Her Majesty in right of Manitoba and all government boards and agencies and Crown corporations established and administered by or on behalf of Her Majesty in right of Manitoba; ("personne")

"purchaser" means any person who

(a) purchases, or receives delivery of, or refines, gasoline within the province, or

(b) brings into the province gasoline acquired or refined outside of the province, for his own use, or for use by others at his expense, or on behalf of, or as the agent for, a principal who desires to acquire the gasoline for use by him or other persons at his expense; but does not include a person who acquires gasoline for resale in the province, or refines gasoline for sale, except in so far as that gasoline is used by himself or by others at his expense; ("acheteur")

"refiner" means a person who refines, produces, manufactures, prepares, distills, compounds, or blends, for sale, gasoline or any product of petroleum; ("raffineur")

"retail dealer" means a dealer who sells gasoline, or keeps gasoline for sale, directly to purchasers from a filling station; ("détaillant" )

"subsisting licence" or "subsisting permit" means a licence or permit that has not been suspended or cancelled and that has not expired; ("licence en vigueur")

"tax" means the tax imposed under section 2; ("taxe")

"wholesale dealer" means a dealer other than a retail dealer. ("grossiste")

IMPOSITION OF THE TAX

Imposition of tax.

2(1)

Every purchaser of gasoline other than

(a) aircraft gasoline; or

(b) marked or coloured gasoline used for any of the purposes mentioned in subsection (15); or

(c) gasoline purchased under subsection (16); or

(d) gasohol;

shall pay to the minister a tax, to the nearest .1¢ per litre, that is equal to 20% of the average price of gasoline as determined by the minister, but in no event less than 4¢ per litre, on gasoline received by the purchaser.

Determination and publication of average price.

2(2)

The average price of gasoline shall be determined by the minister on the basis of the average of the retail prices at which gasoline is sold at 20 self service filling stations in The City of Winnipeg, excluding the tax thereon.

Average price effective until changed.

2(3)

The average price of gasoline determined by the minister under subsection (2) shall remain in force and effect until changed by the minister and shall be published in the gazette.

Price of aircraft gasoline.

2(4)

The price of aircraft gasoline shall for the purpose of calculating the tax under subsection (5), be 120% of the average price of gasoline as determined by the minister under subsection (2).

Tax on aircraft gasoline.

2(5)

Every purchaser of aircraft gasoline shall pay to the minister, tax to the nearest .1¢ cent per litre, that is equal to 10% of the price of aircraft gasoline as determined by the minister, but in no event less than 1. 1¢ per litre, on aircraft gasoline received by the purchaser.

Tax on gasohol.

2(6)

Every purchaser of gasohol shall pay to the minister, a tax to the nearest .10 per litre, that is equal to 20% of the price of gasohol reduced by 2.50 per litre, but in no event less than 2.40 per litre, on gasohol received by purchaser.

Price of gasohol.

2(7)

For the purposes of calculating the tax under subsection (6), the price of gasohol shall be conclusively deemed to be the average price of gasoline as determined by the minister under subsection (2).

Surtax on leaded gasoline.

2(8)

Subject to subsections (15) and (16), every purchaser of leaded gasoline shall pay to the minister an additional tax of .90 per litre in addition to any other tax levied under this section on every litre of leaded gasoline received by the purchaser.

Tax payable at time of receipt.

2(9)

Where a purchaser acquires gasoline from a dealer, he shall pay the tax to such dealer at the time the gasoline or aircraft gasoline is received, except when an alternative arrangement for payment of the tax has been entered into with a collector under subsection 11(2).

Tax on quantity of fuel brought into the province in fuel tank.

2(10)

Subject to subsection (20), when a purchaser brings gasoline into the province in the fuel tank of a motor vehicle with a gross weight in excess of 5,500 kilograms, the purchaser shall pay tax as provided for in this section on the greater of

(a) the amount of such gasoline used in the province; or

(b) the amount of such gasoline purchased in the province.

Single trip permit.

2(11)

Every person who is required to pay tax under the provisions of subsection (10) and who is not a licensed purchaser, shall pay to the minister a tax being the greater of

(a) $18.; or

(b) 6¢ for each kilometre travelled in the province;

for each and every time that the purchaser's motor vehicle travels into the province.

Tax payable at time of entry.

2(12)

Every person required to pay tax, as provided in subsection (11), shall pay the tax to the minister at the time of entering the province.

Calculation of the amount of gasoline used in province.

2(13)

Where the tax is payable as provided in subsection (10) and the purchaser is a licensed purchaser, the amount of gasoline used in the province shall be determined on the basis of the estimated consumption of gasoline; and the estimated consumption shall be fixed, and the amount of the tax computed, as prescribed in the regulations.

Gasoline imported in fuel tank.

2(14)

Except in the case of a licensed purchaser, the tax payable under subsections (1), (5), (6) and (8) does not apply to gasoline brought into the province in the regular fuel storage supply system of a motor vehicle having a gross weight of 5,500 kilograms or less, or of an aircraft.

Exemption by marked or coloured gasoline.

2(15)

Any purchaser of gasoline for use solely in

(a) the operation of agricultural machinery, other than motor vehicles, while carrying out agricultural work on farm land; or

(b) the operation of a farm truck, as that expression is defined in The Highway Traffic Act and registered as such under that Act; or

(c) the operation of fire fighting apparatus, if the purchaser is a municipal corporation; or

(d) the operation of a canoe with an inboard or outboard motor for

(i) trapping during an open trapping season if the purchaser is the holder of a trapper's licence issued under The Wildlife Act, or

(ii) prospecting, if the purchaser is the holder of a prospector's licence issued under The Mines Act, or

(iii) freighting, if the purchaser is engaged in that business; or

(e) the operation of a canoe or boat during an open season for commercial fishing, or the operation of a tractor, snowmobile, vehicle commonly known as a bombardier, or any similar tracked vehicle during an open winter commercial fishing season for the transportation of fish over the surface of a frozen lake or stream, if the purchaser is the holder of a commercial fishing licence issued under the Fisheries Act (Canada); or

(f) the operation of a snowmobile during an open trapping season for trapping, if the purchaser is the holder of a registered trap line permit issued under The Wildlife Act; or

(g) the operation of a chain saw or other stationary or portable engine, other than a motor vehicle, for the purpose of harvesting, but not milling, trees in a commercial logging operation conducted in a forest area;

may purchase marked or coloured gasoline exempt from the tax without a permit.

Exemption by permit.

2(16)

Subject to subsection (17), a purchaser of gasoline used solely for any purpose, other than the operation of an internal combustion engine, may purchase, exempt from tax, gasoline that is not marked or coloured in accordance with subsection 3(1), if he is the holder of a permit issued under subsection 5(1).

Waiving of requirement of permit.

2(17)

The minister, as authorized in the regulations with respect to specified grades, classes, or uses of gasoline other than the operation of an internal combustion engine, may waive the requirement of a permit for the purchase of gasoline exempt from the tax as provided in subsection (16).

Authority for refund to trappers.

2(18)

Any purchaser

(a) who is the holder of a registered trap line permit issued under The Wildlife Act;

(b) who uses gasoline solely for the operation of a snowmobile for trapping during an open trapping season;

(c) who has paid the tax on the gasoline as provided under subsection (1); and

(d) who is the holder of a permit issued under subsection 5(5);

is entitled to a refund as provided in subsection 5(9).

Refund for fishermen authorized.

2(19)

Any purchaser

(a) who is the holder of a commercial fishing licence issued under the Fisheries Act (Canada);

(b) who uses gasoline solely for the operation of a canoe or boat during an open season for commercial fishing or for the operation of a tractor, snowmobile, vehicle commonly known as a bombardier, or any similar tracked vehicle, solely for the transportation of fish over the surface of a frozen lake or stream during a winter commercial fishing season;

(c) that has paid tax on the gasoline as provided in subsection (1); and

(d) who is the holder of a permit issued under subsection 5(5);

is entitled to a refund as provided in subsection 5(9).

Refund to interprovincial truckers.

2(20)

Subject to subsection (22), where a licensed purchaser has paid tax as provided in subsection (10) or (11) in any period, and during that same period has paid tax on more gasoline for a motor vehicle that travelled outside the province than was consumed within the province during that same period by the motor vehicle, the minister may, upon application in a form prescribed in the regulations, refund to the licensed purchaser the tax paid on the gasoline not consumed in the province if the licensed purchaser

(a) has furnished to the director quarterly reports showing distance travelled and gasoline purchased as prescribed in the regulations and completed in a manner satisfactory to the director;

(b) has furnished the same or similar reports to every jurisdiction that requires such a report and in which the motor vehicle travelled;

(c) has properly accounted in his records for all gasoline purchased for the motor vehicle that travelled outside the jurisdiction as well as distance travelled by the motor vehicle;

(d) satisfies the director that the refund relates to gasoline on which tax has been paid to another jurisdiction;

(e) furnishes to the director an application for refund for any part of the 12 month period ending on March 31 in any year, prior to the expiration of two years from that date;

(f) enters into a bond, if requested by the minister, with Her Majesty in right of Manitoba in such amount, with such sureties and subject to such conditions as the minister may specify;

(g) has travelled in the province with motor vehicles in respect of which gasoline was purchased in the province and on which the tax refund is claimed, not less than 2, 000 kilometres in each quarter for which the refund application is made;

(h) satisfies the director that not more than 900 litres of gasoline were purchased at any one time with respect to every motor vehicle relating to the claim for refund of tax and that the fuel tank capacity of each such motor vehicle does not exceed 910 litres, except where the director is satisfied that a larger fuel tank capacity is necessary and the director has previously advised the licensed purchaser to that effect; and

(i) where required by the director furnishes his books and records for the purposes of auditing the propriety and accuracy of the refund application, or makes other arrangements that are satisfactory to the director.

Tax refund to exporters.

2(21)

Subject to subsection (22), where a purchaser of gasoline exports the gasoline in bulk from Manitoba, the minister may, on application from the purchaser, refund to the purchaser the tax paid in respect of the gasoline by the purchaser to the minister if

(a) the gasoline was not exported in the fuel tank of a motor vehicle or aircraft;

(b) the gasoline was exported for the purposes of sale or resale; and

(c) the application for refund is submitted not more than three months after the date of export of the gasoline in the form provided in the regulations and supported by

(i) invoices showing the purchase by the applicant of the exported gasoline and the applicable tax paid thereon and bearing a properly executed receipt for the delivery of the gasoline,

(ii) documents proving to the satisfaction of the minister that the gasoline was exported, and

(iii) a certificate from the jurisdiction to which the gasoline was exported showing that tax has been paid to that jurisdiction on or in respect of the gasoline in respect of which the refund is being claimed or that no tax is payable in that jurisdiction on or in respect of the gasoline.

Misrepresentation of material facts.

2(22)

Where an application for a refund under subsection (18), (19), (20) or (21) is supported in whole or in part, by misrepresentation of a material fact or, in the opinion of the minister, by an omission which was designed to lead to a misrepresentation, no refund shall be made with respect to the claim of the applicant.

Tax on certain gasoline and aircraft gasoline.

2(23)

Notwithstanding subsections (1) and (5) but subject to subsections (8), (15) and (16), on, from and after April 1, 1985, every purchaser shall pay to the minister a tax at the rate of

(a) 8.0 ¢ per litre on gasoline other than aircraft gasoline or gasohol purchased by the purchaser; and

(b) 4.8 ¢ per litre on aircraft gasoline purchased by the purchaser.

Tax on gasohol.

2(24)

Notwithstanding subsection (6) but subject to subsections (8), (15) and (16), on, from and after April 1, 1985, every purchaser shall pay to the minister a tax at the rate of 5.5 ¢ per litre on gasohol purchased by the purchaser.

L. G. in C. may terminate period of certain taxes.

2(25)

The Lieutenant Governor in Council may fix a date on, from and after which the tax payable under subsections (23) and (24), or any of them, may terminate; in which case the tax on gasoline, aircraft gasoline, and gasohol shall be paid in accordance with the provisions of subsection (1), (5) or (6), as the case may require.

References to various subsections.

2(26)

Except where the Lieutenant Governor in Council has terminated the payment of tax under subsection (23) or (24) or both, wherever in this Act there is a reference to

(a) subsection (1); or

(b) subsection (5); or

(c) subsection (6);

the reference shall be deemed to be to

(d) clause (23)(a); or

(e) clause (23)(b); or

(f) subsection (24); respectively.

MARKING OR COLOURING OF GASOLINE

Marking or colouring of gasoline.

3(1)

Gasoline used for any purpose described in subsection 2(15) may be marked or coloured as provided in the regulations.

Limitation of use.

3(2)

Gasoline marked or coloured as provided in subsection (1) shall not be purchased or used for any purpose except as provided in subsection 2(15).

Designation of markers.

3(3)

The minister may designate persons who are authorized to mark or colour gasoline under this Act.

LICENCES AND PERMITS

Retail dealer's licence required.

4(1)

No person shall sell gasoline or gasohol to purchasers, or carry on business or act as a retail dealer, in the province unless he is the holder of a subsisting licence for that purpose issued by the minister.

Wholesale dealer's licence required.

4(2)

No person shall carry on business or act as a wholesale dealer in the province, unless he is the holder of a subsisting licence for that purpose issued by the minister, and is a collector or a deputy collector.

Refiner's licence required.

4(3)

No person shall carry on business or act as a refiner in the province unless

(a) he is the holder of a subsisting licence for that purpose issued by the minister; or

(b) in the case of a person who blends gasoline or any product of petroleum but does not otherwise carry on business or act as a refiner, he holds a permit as required under subsection 5(4) or he is exempt under the regulations from having to have a permit.

Licence to sell to retail dealer.

4(4)

No person shall, within the province, sell gasoline to a retail dealer unless the seller is the holder of a subsisting licence issued by the minister to a wholesale dealer.

Manufacturer or importer of denatured alcohol requires permit.

4(5)

Every person who manufactures denatured alcohol in Manitoba or who imports denatured alcohol into Manitoba, for use in the manufacture of gasohol

(a) shall obtain from the minister a permit for that purpose and shall keep and maintain such records and submit such returns as are required by the regulations; and

(b) shall not, where the denatured alcohol is intended for use in the manufacture of gasohol, sell the denatured alcohol to a person other than a collector.

Manufacturer to be collector.

4(6)

A person who manufactures gasohol in Manitoba shall not do so unless he is appointed a collector under this Act.

Limitation on sales.

4(7)

No person shall, within the province, sell gasoline to a retail dealer unless that retail dealer is the holder of a subsisting licence issued by the minister to a retail dealer.

Application for dealer's and refiner's licence.

4(8)

Every dealer and every refiner desiring a licence to sell or refine gasoline shall file with the minister an application therefor in the prescribed form.

Permit required to manufacture denatured alcohol.

4(9)

Every person who manufactures or wishes to manufacture denatured alcohol in Manitoba or to import denatured alcohol into Manitoba, to be used in the manufacture of gasohol shall apply to the minister for a permit on such form as may be prescribed by the regulations.

Person deemed to be a licensed purchaser.

4(10)

Any person

(a) having a motor vehicle registered in Manitoba under the Canadian Agreement On Vehicle Registration; or

(b) having a motor vehicle in respect of which a cab card has been issued by the Province of Manitoba under the Canadian Agreement On Vehicle Registration;

shall be deemed to be a licensed purchaser and shall be registered as such during that period of registration or during the period of validity of that cab card.

Persons who may apply to become licensed purchaser.

4(11)

Any person who owns or has a motor vehicle with a gross vehicle weight in excess of 5,500 kilograms

(a) which travels internationally and is

(i) registered in Manitoba as a "commercial truck" or as a "public service vehicle" as those expressions are defined under The Highway Traffic Act and in respect of which vehicle the person has been granted full or partial reciprocity by one or more jurisdictions in the United States of America, or

(ii) registered in a jurisdiction in the United States of America as a motor carrier and in respect of which vehicle the person has received full or partial reciprocity from Manitoba; or

(b) which travels either interprovincially or internationally and such motor vehicle is registered in Manitoba as a "commercial truck" or as a "public service vehicle" as defined under The Highway Traffic Act and is also separately registered in another jurisdiction;

may apply to the director, or may be ordered by the director to apply, to become a licensed purchaser.

Director may grant or deny licence.

4(12)

Upon receipt of an application pursuant to subsection (11), the director shall consider the application and all other information relevant to the application and may grant or deny the application.

Director may cancel existing licence.

4(13)

Where any person who previously held a purchaser's licence is no longer deemed to be a licensed purchaser under subsection (10), and is not eligible to apply to become a licensed purchaser under subsection (11), the director may suspend or cancel the purchaser's licence and shall inform that person in writing of the suspension or cancellation.

Right of appeal.

4(14)

A person whose purchaser's licence is suspended or cancelled by the director under subsection (13) may appeal the suspension or cancellation by application to a judge of the Court of Queen's Bench.

Hearing of appeal and decision.

4(15)

The hearing of the application under subsection (14) shall be a trial de novo, and the judge may hear evidence and, by order, vary, confirm, or rescind, the suspension or cancellation, and prior to the hearing, may stay the effect of the suspension or cancellation pending the hearing of the application under subsection (14).

Notice of appeal.

4(16)

No application under subsection (14) may be made unless notice thereof in writing has been given to the director within 30 days next following the date on which the applicant was informed of the suspension or cancellation.

Permit for exemption.

5(1)

Any person who desires to purchase, exempt from the tax, gasoline used for the purposes mentioned in subsection 2(16) shall apply to the minister in the prescribed form; and the minister may issue a permit to him.

Permit number to be given to dealer.

5(2)

No person who is the holder of a permit issued under subsection (1) shall purchase gasoline for any of the purposes mentioned in subsection 2(16) unless he informs the dealer of the number and class of his permit, and of the purpose for which the gasoline is purchased, at the time of making the purchase.

Sale to permit holder.

5(3)

A dealer selling gasoline to the holder of a permit issued under subsection (1) shall give to that person an invoice showing the full name and address of the purchaser and the dealer, the number and class of the permit of the purchaser, and the number of the licence of the dealer, the date of sale, the quantity of gasoline purchased, and the purpose for which the gasoline is purchased, at the time of making the purchase.

Blending permit required.

5(4)

Any person, other than a refiner who is the holder of a subsisting licence issued by the minister to a refiner, who desires to blend gasoline with any other product of petroleum or denatured alcohol not subject to the tax for the purpose of resale, shall first obtain a blending permit from the minister, unless he is exempt under the regulations from having to have a permit.

Issue of permit for refund.

5(5)

Any person who desires to obtain a refund of a tax paid on gasoline used for the purposes mentioned in subsections 2(18) or (19) shall apply to the minister in the prescribed form; and the minister may issue a permit to him.

Information for dealer.

5(6)

Where the person who is the holder of a permit issued under subsection (5) purchases gasoline from a dealer for the purposes mentioned in subsection 2(18) or (19), he shall inform the dealer at the time of making the purchase of the number and class of his permit, and the purpose for which the gasoline is purchased.

Invoice to be given by dealer.

5(7)

A dealer who sells gasoline to a holder of a permit issued under subsection (5) shall

(a) give to that holder, at the time the gasoline is sold, an invoice showing

(i) the full name and address of the purchaser and the dealer,

(ii) the number and class of permit of the purchaser,

(iii) the number of the licence of the dealer,

(iv) the date of the sale,

(v) the quantity of gasoline purchased, and

(vi) the purpose for which the gasoline is purchased;

(b) retain a copy of the invoice on his files for a period of not less than four years; and

(c) send a copy of the invoice to the minister within 10 days after the date of the sale.

Application for refund.

5(8)

Subject to subsection (10), any person entitled under subsection 2(18) or (19) to a refund of tax paid shall, in a form prescribed in the regulations and subject to conditions prescribed in the regulations

(a) apply for the refund before the first day of September of the year following the date of the purchase of the gasoline;

(b) furnish to the minister with the application invoices of the purchases of gasoline in respect of which the refund is sought;

(c) verify the application in such manner as the minister requires; and

(d) if required by the minister, furnish other proof satisfactory to the minister that the applicant is entitled to a refund.

Amount of refund.

5(9)

Subject to subsection 2(18), the amount of the tax in respect of gasoline that shall be refunded to a person entitled thereto under subsection 2(18) or (19) is the amount of tax paid by the person on that gasoline purchased by him.

No refund where application made after September first.

5(10)

No part of the tax paid shall be refunded to a person who applies therefor on or after September 1 in the year following the date of the purchase of the gasoline.

Issue and form of licences and permits.

6(1)

The minister may issue such licences and permits as are authorized or required herein; and he may issue a licence or permit subject to such terms and conditions, not inconsistent with this Act and the regulations, as he may prescribe, and every licence and permit shall be in such form, and shall contain such information, as may be required in the regulations.

Fee for licence or permit.

6(2)

Every licence and every permit shall be issued only on payment of such fee, or without fee, as may be prescribed in the regulations.

Absolute requirement of licence or permit.

6(3)

A licence or permit is in addition to any licence or authority required under any other Act of the Legislature.

Licence or permit non-transferable.

6(4)

A licence or permit is not transferable; and no person other than the person to whom it is issued, or his employee or agent duly authorized by him for the purpose, shall act thereunder or assume or take the benefit thereof.

Refusal to issue or may cancel a licence.

7

The minister may refuse to issue a licence or permit to any person or may cancel a licence or permit issued to any person

(a) who has been convicted of an offence under this Act or The Motive Fuel Tax Act; or

(b) who refuses to undertake any duty relating to the collection of the tax payable under this Act, or the remission or payment of moneys collected as proceeds of the tax; or

(c) who refuses or neglects to comply with any provisions of this Act or the regulations or with any demand of the minister lawfully made hereunder; or

(d) who refuses or neglects to account for and pay as herein required moneys received by him as proceeds of the tax, or to carry out, observe, or perform, any provision of an agreement made under subsection 10(10); or

(e) who refuses or neglects to furnish a bond as required under section 13.

Suspension of licence.

8(1)

Where, in his opinion, it is in the public interest to do so, the minister may suspend a licence for any period not exceeding 30 days; but if, during the period of the suspension, an appeal is made under section 9, the judge hearing the appeal may continue the suspension for such further period as he deems advisable.

Cancellation of licence.

8(2)

Where a licence is suspended or at any other time, the minister, subject as herein provided, may cancel a licence for any cause for which under section 7 he may refuse to issue a licence.

Hearing before suspension or cancellation.

8(3)

Before suspending or cancelling a licence, the minister shall cause to be served on the holder of the licence a notice

(a) stating his intention to suspend or cancel the licence and reasons therefor unless good reason is shown why he should not do so; and

(b) fixing a place, a time, and a day, which shall not be earlier than one week after the date on which the notice is served unless the holder of the licence consents to an earlier day, where and when he will hear the holder of the licence or anyone on his behalf respecting the matter, and permit him to show cause why the licence should not be suspended or cancelled.

Manner of service.

8(4)

The notice may be served on the holder of the licence personally, or may be sent to him by registered mail addressed to him at his address last known to the minister; and, in case of service by mail, it shall be deemed to have been served on the second day following the day on which it is mailed.

Decision of minister.

8(5)

Within one week after the hearing the minister shall advise the holder of the licence as to his decision.

Order suspending or cancelling licence.

8(6)

Where he decides to suspend or cancel a licence, the minister shall do so by written order, a copy of which shall be served on the holder of the licence in the manner required for service of a notice under subsection (4).

When order takes effect

8(7)

An order made under subsection (6) takes effect on the day it is served on the holder of the licence.

Right of appeal.

9(1)

A holder of a licence may appeal against an order suspending or cancelling his licence, by application to a judge of the Court of Queen's Bench.

Hearing of appeal and decision.

9(2)

The hearing of the application shall be a trial de novo, and the judge may hear evidence and, by his order, vary, confirm, or rescind, the order of the minister.

Notice of appeal.

9(3)

No application under subsection (1) may be made unless notice thereof in writing has been given to the minister within 30 days next following the service of the order of the minister on the holder of the licence.

Stay of order.

9(4)

On application of the licence holder, a judge of the Court of Queen's Bench may stay the effect of the order against which the appeal is taken pending the hearing of the appeal.

COLLECTORS

Appointment of collector.

10(1)

The minister may appoint any person to be a collector under this Act.

Persons deemed to be collectors.

10(2)

A person who has not been appointed a collector under subsection (1) but who imports bulk gasoline into the province or acquires or comes into possession of bulk gasoline otherwise than from a licensed dealer or a collector in Manitoba, in an amount of 4,500 or more litres, shall, notwithstanding anything in this Act, be conclusively deemed to be a collector in respect of that bulk gasoline and shall

(a) immediately upon bringing the bulk gasoline into the province or acquiring or coming into possession of it otherwise than from a licensed dealer or a collector in Manitoba, make a report to the minister in such manner and form and containing such information as may be prescribed in the regulations; and

(b) pay the tax thereon as imposed under section 2 in the manner and at the time prescribed in the regulations.

Other persons deemed to be collectors.

10(3)

A person who has not been appointed a collector under subsection (1) but who imports bulk gasoline into the province or acquires or comes into possession of bulk gasoline otherwise than from a licensed dealer or a collector in Manitoba, in an amount in excess of 200 litres but less than 4,500 litres, shall, notwithstanding anything in this Act, be conclusively deemed to be a collector in respect of that bulk gasoline and shall

(a) immediately after bringing the bulk gasoline into the province or acquiring or coming into possession of it otherwise than from a licensed dealer or collector in Manitoba, make a report to the minister in such manner and form and containing such information as may be prescribed in the regulations; and

(b) within seven days after bringing the bulk gasoline into the province or acquiring or coming into possession of it otherwise than from a licensed dealer or a collector in Manitoba, pay the tax thereon as imposed under section 2 in the manner prescribed in the regulations.

Evidence of contravention.

10(4)

In any prosecution for a contravention of subsection (2) or (3), possession of bulk gasoline in excess of 200 litres is prima facie proof of the importation of the bulk gasoline or the acquisition or coming into possession of the bulk gasoline otherwise than from a licensed dealer or a collector in Manitoba.

Seizure of goods.

10(5)

Any peace officer, or a person appointed as an officer under this Act by the minister, who, on reasonable and probable grounds believes that an offence is being committed under subsection (2) or (3), may, without warrant, seize any bulk gasoline or motor vehicle or trailer or anything that may be considered as evidence that the offence is being committed and shall take those things before a justice to be dealt with according to law.

Release of goods on payment of penalty.

10(6)

Notwithstanding any other provision of this Act or any other Act of the Legislature, bulk gasoline seized under this section may be released to the person from whom it was seized on payment, within seven days of the seizure, of double the tax payable in respect of the bulk gasoline under section 2, and upon payment of double the tax under this subsection, the tax payable under section 2 in respect of the bulk gasoline shall be conclusively deemed to be fully paid and satisfied.

Sale of seized goods.

10(7)

Where the person from whom bulk gasoline has been seized under this section fails to secure its release in accordance with subsection (6), the minister shall cause the bulk gasoline to be sold and the proceeds held, with interest to be paid thereon at a rate fixed from time to time by the Lieutenant Governor in Council, pending the outcome of a prosecution for an alleged contravention of subsection (2) or (3).

Payment after sale.

10(8)

Where bulk gasoline has been sold under subsection (7), the person from whom it has been seized may, at any time before entering a plea in a prosecution for an alleged contravention of subsection (2) or (3), agree to pay to the government double the tax payable under section 2, in which case

(a) the proceeds from the sale and the accumulated interest shall be applied firstly, towards the payment of the agreed amount and secondly, towards the expenses of the sale, with the surplus, if any, to be paid to the person; and

(b) the tax payable under section 2 shall be deemed to be fully paid and satisfied.

Disposition after prosecution.

10(9)

Where a prosecution for an alleged contravention of subsection (2) or (3) has been finally resolved, the proceeds from the sale referred to in subsection (7) and the accumulated interest shall

(a) if the accused has been convicted, be applied firstly, towards the amounts payable under subsection 28(1) or (2), as the case may be, and secondly, towards the expenses of the sale, with the surplus, if any, to be paid to the accused; or

(b) if the accused has been acquitted, be paid to the accused.

Agreements with collectors.

10(10)

The minister, for and on behalf of the government, may enter into an agreement with any collector setting forth the duties to be performed by the collector and such other matters as the minister may deem necessary or advisable.

Appointment of deputy collectors.

10(11)

A collector may appoint any licensed retail dealer or licensed wholesale dealer to be his deputy collector; and, except in cases to which subsection (12) applies, he shall, on appointing a deputy collector, forthwith notify the minister in writing of the name and address of the person appointed.

Deputy collectors deemed appointed.

10(12)

Every licensed retail dealer, and every licensed wholesale dealer to whom gasoline is sold by a wholesale dealer who is a collector, shall be deemed to have been appointed a deputy collector by the wholesale dealer who makes the sale, and shall carry out and perform the duties imposed on a deputy collector under this Act and the regulations.

Minister may audit books.

10(13)

The minister may audit the books and records of any collector, deputy collector or licensed purchasers, or may cause such an audit to be made.

Books to be available within province.

10(14)

Each collector, deputy collector or licensed purchaser shall make his books and records available within the province for the purposes of an audit made under subsection (13), or shall make such other arrangements with the minister to make them available as may be satisfactory to the minister.

Reciprocal exchange of information.

10(15)

The minister may permit information or a copy of any book, record, writing, return or other document submitted by, or obtained from, a person under or in respect of this Act, to be given or shown to any person employed by the government of any country, province, or state if

(a) information, books, records, writings, returns and other documents obtained by or submitted to the government of that country, province or state for the purposes of any law that imposes a tax or fee are given or shown to persons employed by the government of Manitoba on a reciprocal basis; and

(b) the minister is satisfied that the information, book, record, writing, return or other document given to or made accessible to the government of that other country, province or state will not be used by the government of that other country, province or state, for any purpose other than the administration and enforcement of a law that provides for the imposition of a tax or fee.

Notice of arrangements etc.

10(16)

Where the minister makes an agreement or arrangement respecting the reciprocal exchange of information under subsection (15), the minister shall publish in the Manitoba Gazette a notice setting out the terms of the agreement or arrangement.

COLLECTION AND REMISSION OF TAX

Duty of collectors.

11(1)

Every collector shall collect the tax, or cause it to be collected, from each purchaser who purchases gasoline in respect of which the tax is payable from him or from a retail dealer or wholesale dealer who is a deputy collector appointed or deemed to have been appointed by him.

Arrangements for collection of tax by deputy collectors.

11(2)

Every retail dealer, and every wholesale dealer who is also a deputy collector, from whom gasoline is purchased in respect of which the tax is payable shall collect the tax from the purchaser thereof, unless the collector whose deputy he is authorizes him to arrange with certain specified persons to pay the tax directly to the collector, in which case he may, in the case of those persons, make such arrangements in accordance with the terms and conditions of the authorization.

Remission of proceeds.

11(3)

Subject to subsection (4), a deputy collector who collects the tax from any purchaser as provided in subsection (2) shall, in the manner and at times approved by the minister and agreed by the collector and the deputy collector, remit to the collector whose deputy collector he is the moneys collected as proceeds of the tax.

Remission of tax by certain collectors.

11(4)

A retail dealer who, under subsection 10(2), becomes a collector, shall remit directly to the minister all moneys collected by him as proceeds of the tax in respect of sales of gasoline that he has imported or acquired or that has come into his possession as mentioned in subsection 10(2); and in respect of the remission he shall comply with section 12.

Remission of tax by collectors.

12(1)

Each collector shall, in the manner and at the times prescribed by the regulations, remit to the minister all moneys received by the collector under section 11 either directly from the purchasers or through deputy collectors as proceeds of the tax; and the remittance shall be accompanied by a return in such form, and containing such information, as may be prescribed by the regulations.

Filing of statement by licensed purchasers.

12(2)

Every licensed purchaser shall file with the minister in such form as may be prescribed by the regulations a statement

(a) showing the quantity of gasoline in litres purchased or used by the licensed purchaser; and

(b) containing such information as may be required by the regulations or the minister, or both;

in accordance with the following table:

Quarterly Period Date by which of year quarterly

statement must be submitted

July 1 to Sept. 30 Oct. 20

Oct. 1 to Dec. 31 Jan. 20

Jan. 1 to Mar. 31 April 20

Apr. 1 to June 30 July 20

Tax payable quarterly.

12(3)

Every licensed purchaser shall, at the time of filing a statement under subsection (2), pay to the minister the tax payable by the purchaser under subsection 2(10) with respect to the gasoline purchased or used by the purchaser during the period covered by the statement and on which tax has not been paid.

Penalty for late filing of statement.

12(4)

In addition to any tax payable by a licensed purchaser under subsection (3), every licensed purchaser who fails to file a statement in accordance with subsection (2) shall pay to the minister a penalty of 10% of the amount of tax payable on that statement by the licensed purchaser for every calendar month or part thereof that the statement is late, together with such interest thereon as may be imposed, as a debt due to the Crown in accordance with subsection 16(4).

Agents of Crown.

13(1)

Every collector and every deputy collector is an agent of Her Majesty for the purposes of the collection of the tax and the remission of the moneys collected as proceeds of the tax.

Revenue officers.

13(2)

Every collector and every deputy collector is, for the purposes of collecting and remitting the tax but not otherwise, a revenue officer within the meaning of The Financial Administration Act, and is subject to the duties and liabilities of a revenue officer under that Act.

Requirement of bond.

13(3)

The minister may require any collector, or any deputy collector, or any other person responsible for the collection of the tax or the receipt or remission of moneys that are the proceeds thereof, to enter into a bond to Her Majesty in right of Manitoba for the due performance and discharge of his duties and payment of moneys received by him as proceeds of the tax.

Conditions of bond.

13(4)

The bond shall be in such sum, with such sureties, and subject to such conditions, as the minister requires.

Closure of premises.

13(5)

Where a person required to furnish a bond fails to do so, the minister, after two clear days' notice in writing of his intention to do so, given or mailed by registered mail to that person may, by any person duly authorized by him for the purpose, enter upon those premises and close them to the public until a bond is furnished as herein provided.

Agreement with collectors respecting estimated tax remissions.

14(1)

In order to facilitate the collection of the tax, and the remission of moneys that are the proceeds thereof, the minister may include in an agreement with a collector, pursuant to subsection 10(10), a provision whereby the amount of moneys to be remitted by the collector during any specified period, as proceeds of the tax, will be estimated as provided in the agreement, and payment of sums on account of that amount will be made as set out in the agreement.

Computation of proceeds of tax.

14(2)

At the end of each period specified in the agreement, the minister shall determine the amount of moneys received, or that in the opinion of the minister should have been received, as proceeds of the tax during that period by each collector who is a party to an agreement, and that amount shall be deemed to have been received by him.

Refund of excess payments.

14(3)

Where it appears to the minister that the amount remitted by a collector, in respect of any period specified in the agreement, exceeds the amount deemed to have been received by that collector during that period, the minister shall forthwith repay to him the amount of the excess; or, at the option of the collector, the minister may retain that amount and apply it in reduction of amounts subsequently becoming due under this Act from that collector.

Payment of balance by collector.

14(4)

Where it appears to the minister that the amount remitted by a collector, in respect of any period specified in the agreement, is less than the amount deemed to have been received by the collector during that period, the minister shall notify the collector of the amount of the deficiency, and the collector shall within one week after receipt of the notice pay that amount to the minister.

Credit to collector for moneys not collected.

14(5)

In computing the amount of moneys received, or that shall be deemed to have been received, by a collector in any period, and that are required to be remitted by the collector, the minister may deduct from the amount to be remitted a sum equal to the proceeds of the tax collected by any deputy collector of that collector and not remitted by him to the collector, if the collector satisfies the minister that, by reason of the deputy collector having become bankrupt, or defalcated or absconded, or for some similar reason, the collector has not received, and is unable to obtain, the proceeds of the tax so collected by the deputy collector as aforesaid.

Limitation on credit.

14(6)

No deduction, allowance, or credit, shall be made or given to any collector or deputy collector in respect of moneys payable hereunder by any purchaser as proceeds of the tax and that the collector or deputy collector has failed to collect from the purchaser.

Allowances to collectors for losses.

15(1)

In computing the amount of moneys deemed to have been received as proceeds of the tax in any period by a collector, appointed under subsection 10(1), the minister may require the collector to account strictly for purchases and sales of gasoline or gasohol made by the collector and to justify and establish to the satisfaction of the minister, any claims made by the collector for each classification of loss due to evaporation, spillage, temperature variations, equipment leaks or product mixes.

Allowances to retail dealers.

15(2)

The minister may authorize or require any wholesale dealer who is a collector, in taking accounts with any dealer who is a deputy collector and computing the amount of moneys received by him as proceeds of the tax collected by him, to allow that retail dealer such allowances as may be fixed in the regulations for losses of gasoline or gasohol in his hands caused by evaporation, shrinkage, spillage, or any similar cause.

Direct application to minister for refund.

15(3)

Notwithstanding subsection (2), any licensed retail dealer who is a deputy collector, may apply to the minister for a refund of any tax moneys remitted by the dealer and not fully recovered under subsection (2), if the licensed retail dealer can substantiate to the satisfaction of the minister, his claim for actual gasoline or gasohol losses due to evaporation, shrinkage or spillage, in excess of the allowance over any 12 consecutive month period.

Payment of refund to retail dealer.

15(4)

Where the minister is satisfied that the claim by a licensed retail dealer under subsection (3) is properly substantiated, he may refund to the dealer the amount of the tax paid on the actual gasoline or gasohol loss during the 12 consecutive month period referred to under subsection (3), less the amount of the allowances received by the retail dealer during that same period.

Time limitation on application for refund.

15(5)

No application for a refund under subsection (3) shall be made after the expiry of two years after the end of the year in which the loss occurred with respect to which the claim for a refund is made.

Tax a debt from collector.

16(1)

The amount of any moneys payable by a collector to the minister as provided in section 12 is a debt due to the government and shall be recoverable as such in a court of competent jurisdiction, in the name of Her Majesty in right of Manitoba, represented therein by the minister.

Tax a debt from dealer.

16(2)

The amount of any moneys required, under subsection 11(3), to be remitted by a deputy collector to a collector, is a debt due to the government, and shall be recoverable as such in a court of competent jurisdiction, in the name of Her Majesty in right of Manitoba, represented therein by the minister.

Tax a debt to the Crown.

16(3)

The amount of the tax that any purchaser or user becomes liable to pay is a debt due from the purchaser or user to the government and is recoverable as such in a court of competent jurisdiction, in the name of Her Majesty in right of Manitoba, represented therein by the minister.

Interest on debt.

16(4)

From and after the date on which, by agreement or under this Act or the regulations, any debt due to the government under this Act is to be paid or remitted

(a) by a collector to the minister; or

(b) by a deputy collector to a collector; or

(c) by a purchaser to the government;

the debt bears interest

(d) at the rate of 9% per year; or

(e) at such other rate per year as the Lieutenant Governor in Council may prescribe by regulations under The Financial Administration Act, compounded annually, and the interest is payable to the minister for the use of the Crown; but, where the Lieutenant Governor in Council prescribes a rate of interest, the rate shall not be effective until at least seven days after the date on which the rate is prescribed.

Who is a debtor.

16(5)

For purposes of the enforcement procedures set out in subsections (10) to (19) and sections 17 and 18, a person shall be deemed to be a debtor of the government in one or more of the following circumstances:

(a) The person has declared a tax liability on a return filed under this Act.

(b) The person has received an assessment or estimate and

(i) has not appealed the assessment or estimate within the time period required by this Act, or

(ii) has appealed, and the appeal has been finally resolved in favour of the government.

(c) The person has declared, or agreed to, a tax liability in any form of writing, including the issuing of a cheque on which payment has not been honoured for any reason.

(d) An action by the government in a court of competent jurisdiction to recover moneys as a debt due by the person under this Act has been finally resolved in favour of the government.

(e) The government has commenced an action in a court of competent jurisdiction to recover moneys allegedly owing by the person as a debt due to the government under this Act.

Equivalent expressions.

16(6)

The expression "debtor of the government" in subsection (5) includes the expression "person liable for the debt" and any similar expression contained in subsections (10) to (19) and sections 17 and 18.

Where court action commenced.

16(7)

Where any of the enforcement procedures set out in subsections (10) to (19) and sections 17 and 18 have been used to recover moneys in the circumstances described in clause (5)(e), the moneys shall be paid into court and, upon final resolution of the court action, shall be paid

(a) to the government, to the extent required to satisfy the judgment in the court action and any costs thereof assessed against the debtor; or

(b) to the debtor, to the extent that the moneys are not required for purposes of clause (a).

Application by alleged debtor.

16(8)

Where any of the enforcement procedures set out in subsections (10) to (19) and sections 17 and 18 have been or are being used to recover a debt allegedly owing by a person who is not deemed to be a debtor of the government under subsection (5), the person may, within 30 days of the exercise of the enforcement procedure or within such further time as the court may allow, apply to a court of competent jurisdiction for an order under subsection (9).

Order of restitution, etc.

16(9)

Where, upon hearing an application under subsection (8), the court is satisfied that the applicant owes no debt to the government, or owes a smaller debt than the government has alleged, the court may

(a) where applicable, order immediate termination of the enforcement procedure; and

(b) order the government to make restitution to the applicant in an appropriate amount, including any moneys reasonably expended by the applicant in applying for the order.

Debts to Crown a lien on assets.

16(10)

The amount of the debt due from any person to the government under this section binds, and is a lien and charge in favour of the government on all the property in the province, real and personal, of the person liable therefor.

Certificate of debts and registration.

16(11)

The minister may issue a certificate, in a form prescribed in the regulations, showing the name and address of the person liable for the debt and certifying the amount thereof; and he may register the certificate in the land titles office of any land titles district, and from the time of the registration the certificate binds and forms a lien and charge, in favour of the government, for the amount so certified, on all lands of the person liable situated in that land titles district.

Realization of lien.

16(12)

The certificate shall be registered on its mere production without an affidavit of execution; and the lien and charge thereby created may be realized in the same manner as if it were a mortgage on the land executed by the owner thereof.

Lien in bankruptcy proceedings.

16(13)

In case of the insolvency of any person, or the liquidation of any company, from whom or from which a debt is due under this section, the amount of the debt is a lien and charge upon the estate and assets of that person or company, subject to any statute of Canada and to the costs and charges of insolvency or liquidation proceedings.

Minister may order payment

16(14)

Where the minister is informed or suspects that a person is or is about to become indebted, or liable to make any payment, to a collector, deputy collector or a purchaser indebted to Her Majesty in right of Manitoba in respect of tax collected or payable under this Act, the minister may, by registered letter or by a letter served personally, demand of that person that the moneys otherwise payable by him to the collector, deputy collector or purchaser be paid, in whole or in part, to the minister on account of the liability of the collector, deputy collector or purchaser under this Act.

Discharge of liability to debtors.

16(15)

The receipt of the minister for moneys paid pursuant to a demand made under subsection (14) constitutes a good and sufficient discharge of the liability of the person to the collector, deputy collector or purchaser to the extent of the amount stated on the receipt.

Liability to pay under demand.

16(16)

Any person discharging any liability to a collector, deputy collector or purchaser after receipt of a demand under subsection (14) is personally liable to Her Majesty in right of Manitoba to the lesser of

(a) the liability discharged as between him and the collector, deputy collector or purchaser; or

(b) the liability of the collector, deputy collector or purchaser for a tax that has been collected on behalf of Her Majesty in right of Manitoba but not remitted, or that is due and payable under the Act, including interest.

Personal service.

16(17)

A letter under subsection (14) shall be deemed to have been served personally on a person engaged in business, if it has been left with an adult person employed at the place of business of the person.

Service of demand in business name.

16(18)

Where a person who is, or is about to become, indebted or liable to a collector, deputy collector or purchaser carries on business under a name or style other than his own name, the registered or other letter under subsection (14) may be addressed to the person in the name or style under which he carries on business.

Service of demand on partnership.

16(19)

Where the persons who are, or are about to become, indebted or liable to a collector, deputy collector or purchaser, carry on business in partnership, the registered or other letter under subsection (14) may be addressed to the partnership name and, a letter under subsection (14) shall be deemed to have been served personally on all partners if it has been served on one of the partners or left with an adult person employed at the place of business of the partnership.

Warrant against personal property.

17(1)

The minister may issue a warrant for the amount of debt due to Her Majesty in right of Manitoba under this Act, together with the costs, expenses and poundage of the sheriff, directed to a sheriff and the warrant has the same force and effect, and is subject to the same exemptions, as a writ of fieri facias issued out of the Court of Queen's Bench.

Sale of goods by auction.

17(2)

Subject to subsection (4), goods or property seized under a warrant issued in accordance with this section shall be kept for 10 days at the cost and charges of the debtor; and if the debtor does not pay the sum due, together with the costs and charges within the 10 days, the goods and property seized under the warrant may be sold by public auction.

Notice of sale.

17(3)

Except in the case of perishable goods or property seized under a warrant issued in accordance with this section, notice of the sale setting forth the time and place thereof, together with a general description of the goods and property to be sold, shall be published at least once in a local newspaper of general local circulation.

Sale of perishable goods.

17(4)

In the case of perishable goods or property the sheriff making the seizure under a warrant issued in accordance with this section shall give notice to the debtor of his intention to sell the goods or property, and the same shall be sold as soon as reasonably practical and neither the sheriff nor the minister is liable in damages for any loss occurring which would not have occurred if there had been no seizure.

Disposal of surplus.

17(5)

Any surplus resulting from the sale of goods or property under this section, after deduction of the amount owing by the debtor and all costs and charges, shall be paid to the debtor.

Demand for payment if debtor is leaving Manitoba.

18(1)

The minister, if he suspects that a debtor is about to leave Manitoba, may, for that or any other reason, by notice sent to the debtor demand payment of all taxes, penalties, and costs, for which the debtor is liable; and the debtor shall pay them within 10 days from the date of the mailing of the notice notwithstanding any other provision of this Act.

Seizure of goods upon non-payment.

18(2)

Non-payment of the tax within the specified time renders the goods and property of the debtor liable to seizure by the sheriff of the district within which the goods and property of the debtor are situated.

Certificate to authorize seizure.

18(3)

A certificate of non-compliance with any such demand, signed by the minister, setting forth the particulars of the demand and placed in the hands of the sheriff, is sufficient authority to the sheriff to seize sufficient of the goods and property of the debtor to meet the demand.

Sale of goods seized.

18(4)

The sale of the goods and property seized under this section, and the disposition of the money realized, shall be conducted in the manner prescribed in section 17.

RECORDS AND REMUNERATION

Return from refiners.

19(1)

Every refiner shall make to the minister each month a production return, in such form and containing such information, as may be prescribed in the regulations.

Record of purchases and sales.

19(2)

Every dealer shall keep and maintain a record of all purchases of gasoline and gasohol made by him, together with such information respecting the purchases and sales as are required by the regulations.

Remuneration of collectors.

20(1)

Subject to subsection (2), out of the Consolidated Fund, the Minister of Finance may pay to each collector appointed under subsection 10(1), as remuneration for his work in collecting and remitting the moneys that are the proceeds of the tax, such commission as may be fixed in the regulations.

Agreement.

20(2)

In lieu of paying remuneration as provided in subsection (1), the minister may enter into an agreement with any collector, under which the collector may deduct the amounts payable to him as remuneration from the amounts payable by him to the minister as proceeds of the tax; and the agreement may be included as part of an agreement made under subsection 10(10).

INSPECTION, SEARCH AND SEIZURE

Right to inspect

21(1)

Any officer appointed by the minister under this Act and duly authorized for the purpose or any peace officer may, at any reasonable time and without warrant, enter upon the business premises of any person, or any premises where the officer or peace officer has reasonable and probable grounds to believe that business records are kept,

(a) for the purpose of ascertaining whether the tax has been, or is being, paid, collected or remitted by any person, or the amount of the tax payable by any person; or

(b) to inspect or examine the books, records, documents, engines, machinery and premises of any person, for the purpose of ascertaining the quantities of gasoline which

(i) were bought, used or sold by that person during any period in respect of which a return is required to be made under this Act or the regulations, or

(ii) are at that time being bought, used or sold by that person; or

(c) to ascertain whether the person possesses, or possessed, gasoline in respect of which the tax is payable; or

(d) to make such inquiries and inspections of the premises as the officer or peace officer reasonably requires for the purposes of this Act;

or to do two or more of the things mentioned in clauses (a) to (d); and the person shall, at that time, produce for inspection by the officer or peace officer such books, records, documents, barrels, tanks or receptacles as the officer or peace officer may require, and any gasoline which the person possesses.

Inspection re: fleet distance.

21(2)

Any officer appointed by the minister under this Act and duly authorized for the purpose or any peace officer may at any reasonable time and without warrant examine all the books and records of a licensed purchaser to determine the total fleet distance travelled and the total fuel purchased.

Right to take samples.

21(3)

Any officer appointed by the minister under this Act and duly authorized for the purpose or any peace officer may, without warrant, examine the fuel in the fuel tank, or the fuel container, or any part of the fuel system, of any motor vehicle or of any machine or apparatus to which subsection 2(15) does not apply, and may take a sample of that fuel.

Warrant to enter and seize.

21(4)

A justice who is satisfied by information upon oath that there are reasonable and probable grounds to believe that

(a) a violation of this Act or the regulations has occurred or is occurring; and

(b) there is to be found in any building, receptacle, vehicle, or place in the province a book, record, document, quantity of gasoline or other thing which affords evidence of the violation;

may at any time, and where necessary upon ex parte application, issue a warrant authorizing any officer of the Department of Finance, together with any peace officer on whom the officer calls for assistance and such other persons as may be named therein, to enter and search the building, receptacle, vehicle, or place for the book, record, document, gasoline or thing, and to seize and retain it for production in any court proceedings.

Copies as evidence.

21(5)

Where any book, record or document has been seized, inspected, examined or produced in accordance with this section, the person by whom it has been seized, inspected or examined, or to whom it has been produced, or any officer employed under the minister, may make or cause to be made one or more copies thereof; and a document purporting to be certified by a person authorized by the minister for the purpose to be a copy made pursuant to this subsection, is admissible in evidence and has the same probative force in any court or inquiry as the original book, record or document would have had if it had been proven in the ordinary way.

Return of books, etc.

21(6)

Where any book, record, document, gasoline or thing has been seized or produced under this section, the person by whom it was seized or to whom it was produced shall

(a) in the case of a book, record or document, within a reasonable time of a written request therefor by the person from whom it was seized or by whom it was produced, and where information from the book, record or document is reasonably required for the conduct of the person's business, send the book, record or document or a copy thereof to the person; and

(b) subject to subsection (7), return the original book, record or document, or the gasoline or thing, to the person from whom it was seized or by whom it was produced, within 180 days of the seizure or production.

Extension by judge.

21(7)

Any person authorized by the minister for the purpose may apply to a judge of the Queen's Bench for an extension of the 180 day period referred to in clause (6)(b), and upon hearing the application the judge may dismiss the application or may grant an extension for such time and subject to such conditions as the judge sees fit, if the extension is reasonable and necessary for purposes of

(a) existing or anticipated court proceedings arising out of an alleged violation of this Act or the regulations; or

(b) a continuing investigation into a suspected violation of this Act or the regulations.

Decision final.

21(8)

The decision of the judge under subsection (7) is final and binding and there is no appeal therefrom.

Where extension rejected.

21(9)

Where the judge dismisses an application for an extension of time under subsection (7), the person who made the application shall, within 30 days of the decision, return the original book, record or document, or the gasoline or thing, to the person from whom it was seized or by whom it was produced.

Estimate of tax owing.

22(1)

Where a collector, dealer or purchaser fails to make a return or remittance as required by this Act or the regulations, or where, in the opinion of the director, his return is not substantiated by his records, the director may make an estimate of the amount of the tax collected or deemed to have been collected by the collector or the dealer, or payable by the purchaser, for which he has not accounted, and, subject to sections 24 and 25, the amount so estimated shall thereupon be conclusively deemed to be the tax collected or payable by him, and for which he has not accounted.

Notice of estimate.

22(2)

Where the director has made an estimate under subsection (1), he shall, by notice in writing either mailed to or served on the collector, dealer or purchaser, or his heirs, administrators, executors or assigns, or his custodian or trustee in bankruptcy, require the collector, dealer or purchaser to remit to the minister, or otherwise account for, within 30 days after the date on which the notice is mailed or served, the amount payable to Her Majesty in right of Manitoba as estimated under subsection (1); and thereupon the collector, dealer or purchaser shall, within that time, pay that amount to Her Majesty in right of Manitoba or otherwise account therefor to the satisfaction of the minister.

Evidence of serving notice.

22(3)

An affidavit or statutory declaration by the person serving or mailing a notice pursuant to subsection (2) stating that he has served or mailed the notice is prima facie proof that the amount stated in the notice is due and owing; and the onus of proving otherwise rests on the collector, dealer or purchaser.

Assessment.

23

Where, upon the inspection, examination or audit of books, records, or documents, made under authority of section 10 or 21, it appears to the satisfaction of the director that any tax collected or deemed to have been collected by a collector or a dealer has not been remitted in accordance with this Act and the regulations, or any tax payable by a purchaser has not been paid in accordance with this Act and the regulations, the director may make an assessment of the amount of the tax collected or deemed to have been collected by the collector or dealer, or payable by the purchaser, and, subject to sections 24 and 25, the amount so assessed shall be conclusively deemed to be the amount of the tax collected by the collector or dealer, or payable by the purchaser; and subsections 22(2) and (3) shall apply to the assessment, with such modifications as the circumstances require.

Appeal to minister.

24(1)

Where a person disputes the amount of an estimate made under section 22 or an assessment made under section 23, he may personally or by his agent, within 60 days after receipt of the notice of the estimate or assessment, serve notice of appeal upon the minister.

Form of notice of appeal.

24(2)

The notice of appeal served under subsection (1) shall be in writing and shall set forth clearly the reasons for the appeal and any facts relative thereto.

Minister to consider appeal.

24(3)

Upon receipt of a notice served under subsection (1), the minister shall duly consider the matter appealed and shall affirm, rescind, or amend the estimate or the assessment and forthwith notify the appellant of his decision.

Appeal.

25(1)

Where a person is dissatisfied with the decision of the minister given under section 24, he may appeal therefrom by application to the Court of Queen's Bench, and the onus shall be on the person to disprove the estimate or the assessment.

Notice of appeal.

25(2)

An application under subsection (1) shall be made within 60 days of the date on which the notice of the decision appealed from was given and the appellant shall within seven days of making an application under subsection (1) serve upon the minister a written notice of the appeal signed by himself or his solicitor setting forth the grounds of the appeal.

Trial.

25(3)

Within 14 days after the notice of appeal is served upon the minister, the appellant shall set the matter down for trial or obtain an appointment for trial, and serve upon the minister, not less than 14 days before the date of the trial, notice thereof.

Powers of court.

25(4)

Upon an appeal under this section, the court shall hear evidence adduced by the appellant and the minister, and may affirm, set aside, or vary the decision appealed.

Costs.

25(5)

The costs of the appeal shall be in the discretion of the court, and the court may make an order respecting costs in favour of or against Her Majesty in right of Manitoba.

Interest on certain refunds.

25(6)

Where a person has appealed a notice of estimate or an assessment issued under subsection 22(2) or section 23, and the estimate or assessment is rescinded, set aside, varied or amended which results in a refund of all or part of the amount paid, interest shall be paid on the amount refunded from the time of receipt to the time of the refund at the same rate as fixed by the Lieutenant Governor in Council under clause 16(4)(e).

Estimate or assessment not affected by irregularity.

26(1)

An estimate or assessment made by the director under section 22 or 23 shall not be varied or disallowed because of any irregularity, informality, omission, or technical error, on the part of any person in the observation of any directory provision of this Act or the regulations up to the date of the issuing of the notice of the estimate or the assessment.

Effect of appeal.

26(2)

Neither the giving of a notice of appeal by any person nor any delay in the hearing of an appeal shall in any way affect the due date, the interest, or penalties, or any liability for payment provided under this Act in respect of any tax due and payable, or that has been collected on behalf of Her Majesty in right of Manitoba, that is the subject of the appeal, or in any way delay the collection of the same; but in the event of the estimate or assessment of the director being set aside or reduced on appeal, the minister shall refund any amount that has been paid or collected on behalf of Her Majesty in right of Manitoba as tax or interest in respect of the estimate or assessment or the amount thereof by which it is reduced.

OFFENCES AND PENALTIES

Refusal to pay tax an offence.

27(1)

Every purchaser who refuses or wilfully neglects to pay the tax is guilty of an offence.

Failure to collect the tax an offence.

27(2)

Every retail dealer or collector who refuses or wilfully neglects to collect the tax, or to remit the moneys that are the proceeds of the tax, as required by this Act or the regulations, is guilty of an offence.

Failure to produce required records an offence.

27(3)

Every person who,

(a) refuses or wilfully neglects to produce for inspection, to any person entitled to inspect them, any books, records, documents, or other things, that he is required under this Act so to produce; or

(b) refuses or wilfully neglects to answer any question put to him by a person entitled to do so, relating to any matter concerning which he is required under this Act to answer; or

(c) refuses or wilfully neglects to make any return or report required from him under this Act or the regulations; or

(d) makes a false or misleading return or report;

is guilty of an offence.

Penalty.

27(4)

Every person who is guilty of an offence under this section is liable, on summary conviction,

(a) in the case of a first offence, to a fine of not less than $250. and not more than $375.; and

(b) in the case of a second or subsequent offence, to a fine of not less than $500. and not more than $750. or to imprisonment for a term of three months, or to both.

Penalty for offence under subsec. 10(2).

28(1)

Every person who fails to comply with subsection 10(2) is guilty of an offence and liable, on summary conviction,

(a) in the case of a first offence, to a fine of not less than $500. and not more than $750. or to imprisonment for a term not exceeding three months, or to both; and

(b) in the case of a second or subsequent offence, to a fine of not less than $1,000. and not more than $1,500. or to imprisonment for a term not exceeding 12 months, or to both;

and in addition to the penalties imposed under clause (a) or (b), the convicting justice shall order the convicted person to pay to Her Majesty in right of Manitoba an amount equal to double the tax payable under section 2 in respect of the bulk gasoline in respect of which the offence was committed and upon payment of that amount, and any fine imposed under clause (a) or (b), the tax payable under section 2 in respect of the bulk gasoline shall be conclusively deemed to be fully paid and satisfied.

Penalty for offence under subsection 10(3).

28(2)

Every person who fails to comply with subsection 10(3) is guilty of an offence and liable, on summary conviction,

(a) in the case of a first offence, to a fine of not less than $250. and not more than $375. or to imprisonment for a term not exceeding three months, or to both; and

(b) in the case of a second or subsequent offence, to a fine of not less than $500. and not more than $750. or to imprisonment for a term not exceeding 12 months, or to both;

and in addition to the penalties imposed under clause (a) or (b), the convicting justice shall order the convicted person to pay to Her Majesty in right of Manitoba an amount equal to double the tax payable under section 2 in respect of the bulk gasoline in respect of which the offence was committed and upon payment of that amount, and any fine imposed under clause (a) or (b), the tax payable under section 2 in respect of the bulk gasoline shall be deemed to be fully paid and satisfied.

Tampering with marked or coloured gasoline.

29(1)

Any person, other than a person authorized to mark or colour gasoline under this Act, who

(a) adds any substance of any nature whatsoever to gasoline with intent to remove or affect or change the colour, or marking, or identity thereof; or

(b) tampers with or manipulates gasoline or subjects it to any process whatsoever with intent to remove or affect or change the colour, or marking, or identity thereof;

is guilty of an offence.

Proof of tampering.

29(2)

Proof of any such addition, tampering manipulation or subjection is admissible in evidence as prima facie proof of the intent to remove or affect or change the colour, marking, or identity of the gasoline.

Certificate of analysis.

29(3)

In every prosecution under this Act, a certificate of analysis purporting to be signed by an analyst is admissible in evidence as prima facie proof of the facts stated therein without proof of the signature or standing or qualification of the person by whom the certificate is given.

Penalty.

29(4)

Every person who is guilty of an offence under this section is liable, on summary conviction

(a) in the case of a first offence, to a fine of not less than $250. and not more than $375.; and

(b) in the case of a second or subsequent offence, to a fine of not less than $500. and not more than $750. or to imprisonment for a term not exceeding six months, or to both.

Prohibition of marked or coloured gasoline in motor vehicles.

30(1)

Without restricting the generality of section 3, no person shall place, use or have, marked or coloured gasoline in the fuel tank, or the fuel container, or the fuel system, of a motor vehicle.

Limitation on sale of marked or coloured gas.

30(2)

No dealer shall have any marked or coloured gasoline in a pump or other dispensing equipment that may be used for delivering or dispensing gasoline directly into the fuel tank of a vehicle or equipment.

Exception.

30(3)

Subsection (2) does not apply to a farmer who has, on his own farm, pumps or other dispensing equipment containing marked or coloured gasoline solely for use on his own farm or to any other person who has, on his premises, pumps or other dispensing equipment containing marked or coloured gasoline solely for use by that person for any of the purposes mentioned in subsection 2(15).

Penalty for offence under subsec. (1).

30(4)

Every person who violates the provisions of subsection (1) is guilty of an offence and liable, on summary conviction,

(a) where the offence relates to placing, using or having marked or coloured gasoline in the fuel tank, fuel container or fuel system of a public service vehicle or commercial truck registered under Part VIII of The Highway Traffic Act or of a taxicab or livery,

(i) in the case of a first offence, to a fine of not less than $250. and not more than $375., and

(ii) in the case of a second or subsequent offence, to a fine of not less than $500. and not more than $750. or to imprisonment for a term not exceeding six months, or to both; and

(b) where the offence relates to placing, using or having marked or coloured gasoline the fuel tank, fuel container or fuel system of a motor vehicle that is not a public service vehicle or commercial truck registered under Part VIII of The Highway Traffic Act or a taxicab or livery,

(i) in the case of a first offence, to a fine of not less than $100. and not more than $150., and

(ii) in the case of a second or subsequent offence, to a fine of not less than $200. and not more than $300. or to imprisonment for a term not exceeding three months, or to both.

Penalty for offence under subsec. (2).

30(5)

Every person who violates the provisions of subsection (2) is guilty of an offence and liable, on summary conviction,

(a) in the case of a first offence, to a fine of not less than $250. and not more than $375.; and

(b) in the case of a second or subsequent offence, to a fine of not less than $500. or more than $750. or to imprisonment for a term not exceeding three months, or to both.

Impounding of a motor vehicle.

30(6)

Where any person is convicted of a second or subsequent offence under this section, the magistrate shall impound any motor vehicle in which any marked or coloured gasoline has been placed or used contrary to this section, for a period of not less than seven days and not more than six months; and a motor vehicle so impounded shall be released only after the fine and the costs have been fully paid and satisfied, and the period of impoundment has expired.

Release of motor vehicle.

30(7)

A motor vehicle that has been impounded pursuant to an order made under this section shall be released only upon the written authorization of a magistrate, and any person who releases or obtains the release of the motor vehicle without such an authorization is guilty of an offence, and, where the owner of the motor vehicle is a party to the offence, in addition to any other penalty imposed on him, the motor vehicle shall be impounded for a further period of 14 days or until the fine and costs have been fully paid and satisfied, whichever is the longer period.

Forfeiture.

30(8)

Where a fine and costs imposed under this section remain unpaid at the expiration of six months from the date of the conviction, the motor vehicle is ipso facto forfeited to Her Majesty in right of Manitoba.

Sale.

30(9)

A motor vehicle forfeited under subsection (8) may be sold or otherwise disposed of in the manner prescribed by the Lieutenant Governor in Council.

Proceeds of sale.

30(10)

Where a motor vehicle is sold as provided in subsection (9), the proceeds thereof shall be applied in payment of

(a) the fine and costs;

(b) the costs of advertising the sale, the auctioneer's fee and other costs of the sale;

and the surplus, if any, shall be paid to the person who was the owner of the motor vehicle at the time it was forfeited or to any person having a prior claim to the motor vehicle at that time.

No liability of province.

30(11)

Where a motor vehicle is impounded under this section and while impounded it is damaged or destroyed by any means or is stolen, the owner thereof has no claim or right of action against the government because of any loss suffered by him except loss arising out of the negligence of the government or of its agents or employees.

Definitions.

30(12)

In this section

"costs" includes the costs of impounding the motor vehicle and of keeping it impounded and the costs of storage thereof; ("frais" )

"motor vehicle" includes any machine or apparatus to which subsection 2(15) does not apply, whether or not it is a vehicle. ("véhicule automobile")

Offence re use of aircraft gasoline.

31(1)

A person who uses aircraft gasoline in respect of which a tax has been paid under subsection 2(5) and not under subsection 2(1) for any purpose other than the operation of an aircraft or the testing of the engine of an aircraft on the ground, is guilty of an offence and liable, on summary conviction,

(a) in the case of a first offence, to a fine of not less than $250. and not more than $375.; and

(b) in the case of a second or subsequent offence to a fine of not less than $500. and not more than $750. or to imprisonment for a term not exceeding three months, or to both.

Offence in respect of the use of gas purchased under subsec. 2(16).

31(2)

A person who uses gasoline in respect of which no tax has been paid as provided under subsection 2(16) for any purpose other than those mentioned in subsection 2(16) is guilty of an offence and liable, on summary conviction,

(a) in the case of a first offence, to a fine of not less than $250. and not more than $375.; and

(b) in the case of a second or subsequent offence to a fine of not less than $500. and not more than $750. or to imprisonment for a term not exceeding three months, or to both.

Application of subsecs. 30(6) to (12).

31(3)

Where an offence under subsection (1) or (2) involves the use of the gasoline in a motor vehicle, subsections 30(6) to (12) apply with such modifications as the circumstances require.

Offence and penalty for refusing fuel sampling.

31(4)

Every person who refuses access

(a) to the fuel tank, fuel container or any part of the fuel system of a motor vehicle; or

(b) to a bulk fuel storage tank; or

(c) to a container containing or which is capable of containing gasoline that is being transported or stored for the transportation by a motor vehicle or otherwise;

by a peace officer or by any person authorized by the minister for the purpose of taking a fuel sample, is guilty of an offence and liable, on summary conviction,

(d) where the offence relates to access to the fuel tank, fuel container or fuel system of a public service vehicle or commercial truck registered under Part VIII of The Highway Traffic Act or a taxicab or livery or a bulk fuel storage tank or a container containing or capable of containing gasoline,

(i) in the case of a first offence, to a fine of not less than $250. and not more than $375., and

(ii) in the case of a second or subsequent offence, to a fine of not less than $500. and not more than $750. or to imprisonment for a term not exceeding six months, or to both; and

(e) where the offence relates to access to the fuel tank, fuel container or fuel system of a motor vehicle other than a public service vehicle or commerical truck registered under Part VIII of The Highway Traffic Act or a taxicab or livery,

(i) in the case of a first offence, to a fine of not less than $100. and not more than $150., and

(ii) in the case of a second or subsequent offence, to a fine of not less than $200. and not more than $300. or to imprisonment for a term not exceeding three months, or to both.

Unauthorized marking of gasoline prohibited.

32(1)

Any person, other than a person authorized by the minister under subsection 3(3), who marks or colours gasoline contrary to the provisions of this Act or the regulations, is guilty of an offence.

Unauthorized blending of gasoline and denatured alcohol prohibited.

32(2)

Any person who blends gasoline with any other product of petroleum for resale as gasoline or blends denatured alcohol with gasoline for resale as gasohol contrary to the provisions of this Act or the regulations, is guilty of an offence.

Blending by dealer prohibited.

32(3)

Any dealer who blends marked or coloured gasoline or marked or coloured motive fuel, with gasoline and sells the resultant product as gasoline, is guilty of an offence.

Placing of marked gasoline in fuel tank by dealer prohibited.

32(4)

Any dealer who places, causes or authorizes to be placed marked or coloured gasoline directly into the fuel tank or the fuel system of a motor vehicle or other equipment, is guilty of an offence.

Penalties.

32(5)

Every person who is guilty of an offence under this section is liable, on summary conviction,

(a) in the case of a first offence, to a fine of not less than $250. and not more than $375.; and

(b) in the case of a second or subsequent offence, to a fine of not less than $500. and not more than $750. or to imprisonment for a term not exceeding three months, or to both.

Violation of permit.

33(1)

Any person who holds a permit under this Act and who commits a breach of any provision of section 5, or who makes a false declaration thereunder, is guilty of an offence and liable, on summary conviction, to a fine of not less than $50. and not more than $75.

Suspension or cancellation of permit.

33(2)

The minister may suspend or cancel a permit issued under section 5 to a person who is convicted of an offence under subsection (1) or who violates any term or condition of the permit issued to him.

False application.

33(3)

A person who makes a false statement on an application for a licence or permit is guilty of an offence and liable, on summary conviction, to a fine of not less than $50. and not more than $75.

Limitation on permits.

34

Any person convicted of an offence under this Act is not entitled to a permit during a period of three months from the date of conviction.

Failure to obey Act an offence.

35(1)

Any person who disobeys, or refuses, or wilfully neglects, omits, or fails, to comply with any provision of this Act is guilty of an offence.

Penalty.

35(2)

Any person who is guilty of an offence under this Act in respect of which no penalty is expressly provided elsewhere herein is liable, on summary conviction, to a fine of not less than $50. and not more than $75., or to imprisonment for a term not exceeding three months, or to both.

Act of agent deemed acts of principal.

35(3)

In construing and enforcing this section, the act, omission, neglect, or failure, of an officer, employee, or agent of, or of any other person acting for, a holder of a licence or permit and acting within the scope of his employment or instructions, shall be deemed to be the act, omission, neglect, or failure, of the holder of a licence or permit.

Limitation on prosecution.

36

Notwithstanding any other Act of the Legislature, proceedings in respect of the prosecution in respect of an alleged offence of making a false statement on any application or on any report or return under this Act or the regulations may be instituted at any time after the offence was alleged to have been committed; and proceedings in respect of the prosecution in respect of any other alleged offence under this Act or the regulations may be instituted at any time within six years after the time when the subject matter of the prosecution arose.

DISPOSAL OF TAX PROCEEDS

Tax paid to Consolidated Fund.

37(1)

All moneys received by the minister in any fiscal year as proceeds of the tax shall be paid into the Consolidated Fund and shall be credited to a special account in the books of the government as received.

Charges reducing the tax.

37(2)

To the special account mentioned in subsection (1), there shall be charged as paid

(a) all remuneration paid to collectors under section 20;

(b) all refunds authorized under section 14;

(c) all deductions for allowances to dealers as authorized in section 15; and

(d) all competition assistance grants paid under section 38;

and all expenditures of a character similar to those mentioned in clauses (a) to (d) that have the effect of reducing the proceeds of the tax.

Retail price competition assistance grants.

38(1)

The minister may authorize the payment of competition assistance grants

(a) to licensed retail dealers whose service station premises are located in Manitoba within 60 kilometres of a competing retail gasoline dealer whose service station premises are situated in another province; and

(b) to licensed retail dealers who carry on business as a bulk sales agent and who

(i) deliver to customers whose bulk storage tanks are situated within 60 kilometres of a competing retail gasoline dealer whose service station premises are situated in another province, or

(ii) fill bulk containers with gasoline for sale to customers where those containers are to be used as bulk storage tanks and located within 60 kilometres of a competing retail gasoline dealer whose service station premises are situated in another province;

and who may be entitled, upon application, to competition assistance grants as provided under the regulations but the competition assistance grants shall not exceed an amount per litre of gasoline sold equal to the amount per litre of gasoline by which the tax imposed under this Act exceeds the tax per litre of gasoline imposed in that other province.

Assistance grants based on sales since May 14, 1982.

38(2)

The assistance grants authorized under subsection (1) may be based on sales made by licensed retail dealers after May 13, 1982.

REGULATIONS

Regulations.

39

For the purpose of carrying out the provisions of this Act according to their intent, the Lieutenant Governor in Council may make such regulations and orders as are ancillary thereto and are not inconsistent therewith; and every regulation and order made under, and in accordance with the authority granted by, this section has the force of law; and, without restricting the generality of the foregoing, the Lieutenant Governor in Council may make regulations and orders

(a) declaring substances and liquids to be gasoline within the meaning of this Act, and declaring substances and liquids to which subsection 2(16) applies and that otherwise would be gasoline within the meaning of this Act not to be gasoline within the meaning of this Act;

(b) prescribing the method of estimating the consumption of gasoline by a motor vehicle to which subsection 2(10) applies, and the method of computing the tax in a case to which subsection 2(13) applies;

(c) designating purposes to which subsection 2(16) applies;

(d) specifying the grades, classes or uses of gasoline with respect to the purchase of which the requirement of a permit under subsection 2(16) may be waived;

(e) prescribing the manner and method of marking or colouring gasoline;

(f) prescribing the form of licences and permits or any class thereof, and the information to be set out therein;

(g) prescribing the form of applications for licences and permits;

(h) prescribing the form of applications for, and the manner of payment of, refunds;

(i) prescribing the fee, if any, to be paid for each licence and permit;

(j) classifying licences and licence holders, and permits and permit holders;

(k) prescribing the terms, conditions, and limitations, subject to which each licence or permit shall be issued and that shall be observed by the licence holder or permit holder;

(l) respecting the collection of fees for licences and permits and designating persons by whom such fees are to be collected;

(m) prescribing the date or dates on which licences and permits shall expire;

(n) respecting the form of agreements into which the minister may enter under section 10;

(o) prescribing the manner in which, and the times when, collectors shall remit to the minister moneys received by them from retail dealers as proceeds of the tax;

(p) establishing a schedule of allowances that may be allowed to an appointed collector in respect of returns made by him for such differences, if any, between the quantities of gasoline from time to time imported or refined, compounded or manufactured, or bought, within the province by him, and that sold by him, as are caused by evaporation, accident, and losses incidental to his business as an appointed collector hereunder;

(q) establishing a schedule of allowances that may be allowed to a deputy collector who is a retail dealer in respect of returns made by him for such differences, if any, between the quantities of gasoline from time to time bought within the province by him, and that sold by him, as are caused by evaporation, accident, and losses incidental to his business as a deputy collector who is a retail dealer hereunder;

(r) prescribing the form of the reports and returns to be made under this Act and the information to be contained therein;

(s) prescribing the form of certificates of debts to the Crown that may be issued by the minister and registered in a land titles office under section 16;

(t) providing for the disposal of any motor vehicle, machine, or apparatus forfeited to Her Majesty in right of Manitoba pursuant to section 30;

(u) exempting persons carrying on certain types of blending of gasoline or products of petroleum from having to have a permit issued under section 5;

(v) fixing the rate or amount of commission payable under section 20 to collectors appointed under subsection 10(1);

(w) respecting the records to be kept by manufacturers and importers of denatured alcohol for use in the manufacture of gasohol;

(x) respecting the records to be kept by dealers of purchases and sales of gasoline and gasohol made by them;

(y) requiring collectors, deputy collectors, dealers, retail dealers, wholesale dealers, purchasers and licensed purchasers entitled to a refund and refiners, to keep and maintain such books, records and documents as the minister may require for the purposes of this Act;

(z) respecting the retention or destruction, or both, of any of the books, records and documents required to be kept under the Act or the regulations;

(aa) prescribing forms for use under subsection 38(1) and fixing the time or date within which an application for an assistance grant under that subsection shall be made;

(bb) respecting the filing of returns generally by any person under this Act;

(cc) prescribing the manner and form of making reports under subsections 10(2) and (3) and the information required to be contained in those reports;

(dd) respecting competition assistance grants payable under section 38 and respecting the method of calculating the amount thereof and the manner of applying therefor.

Old licences and permits.

40

All licences and permits in force immediately before this Act comes into force continue in force.