R.S.M. 1987, c. G40

The Gasoline Tax Act

Back to the Act

Table of Contents

1		Definitions.
IMPOSITION OF THE TAX
2		Imposition of tax.
	(2)	Determination and publication of average price.
	(3)	Average price effective until changed.
	(4)	Price of aircraft gasoline.
	(5)	Tax on aircraft gasoline.
	(6)	Tax on gasohol.
	(7)	Price of gasohol.
	(8)	Surtax on leaded gasoline.
	(9)	Tax payable at time of receipt.
	(10)	Tax on quantity of fuel brought into the province in fuel tank.
	(11)	Single trip permit.
	(12)	Tax payable at time of entry.
	(13)	Calculation of the amount of gasoline used in province.
	(14)	Gasoline imported in fuel tank.
	(15)	Exemption by marked or coloured gasoline.
	(16)	Exemption by permit.
	(17)	Waiving of requirement of permit.
	(18)	Authority for refund to trappers.
	(19)	Refund for fishermen authorized.
	(20)	Refund to interprovincial truckers.
	(21)	Tax refund to exporters.
	(22)	Misrepresentation of material facts.
	(23)	Tax on certain gasoline and aircraft gasoline.
	(24)	Tax on gasohol.
	(25)	L. G. in C. may terminate period of certain taxes.
	(26)	References to various subsections.
MARKING OR COLOURING OF GASOLINE
3		Marking or colouring of gasoline.
	(2)	Limitation of use.
	(3)	Designation of markers.
LICENCES AND PERMITS
4		Retail dealer's licence required.
	(2)	Wholesale dealer's licence required.
	(3)	Refiner's licence required.
	(4)	Licence to sell to retail dealer.
	(5)	Manufacturer or importer of denatured alcohol requires permit.
	(6)	Manufacturer to be collector.
	(7)	Limitation on sales.
	(8)	Application for dealer's and refiner's licence.
	(9)	Permit required to manufacture denatured alcohol.
	(10)	Person deemed to be a licensed purchaser.
	(11)	Persons who may apply to become licensed purchaser.
	(12)	Director may grant or deny licence.
	(13)	Director may cancel existing licence.
	(14)	Right of appeal.
	(15)	Hearing of appeal and decision.
	(16)	Notice of appeal.
5		Permit for exemption.
	(2)	Permit number to be given to dealer.
	(3)	Sale to permit holder.
	(4)	Blending permit required.
	(5)	Issue of permit for refund.
	(6)	Information for dealer.
	(7)	Invoice to be given by dealer.
	(8)	Application for refund.
	(9)	Amount of refund.
	(10)	No refund where application made after September first.
6		Issue and form of licences and permits.
	(2)	Fee for licence or permit.
	(3)	Absolute requirement of licence or permit.
	(4)	Licence or permit non-transferable.
7		Refusal to issue or may cancel a licence.
8		Suspension of licence.
	(2)	Cancellation of licence.
	(3)	Hearing before suspension or cancellation.
	(4)	Manner of service.
	(5)	Decision of minister.
	(6)	Order suspending or cancelling licence.
	(7)	When order takes effect
9		Right of appeal.
	(2)	Hearing of appeal and decision.
	(3)	Notice of appeal.
	(4)	Stay of order.
COLLECTORS
10		Appointment of collector.
	(2)	Persons deemed to be collectors.
	(3)	Other persons deemed to be collectors.
	(4)	Evidence of contravention.
	(5)	Seizure of goods.
	(6)	Release of goods on payment of penalty.
	(7)	Sale of seized goods.
	(8)	Payment after sale.
	(9)	Disposition after prosecution.
	(10)	Agreements with collectors.
	(11)	Appointment of deputy collectors.
	(12)	Deputy collectors deemed appointed.
	(13)	Minister may audit books.
	(14)	Books to be available within province.
	(15)	Reciprocal exchange of information.
	(16)	Notice of arrangements etc.
COLLECTION AND REMISSION OF TAX
11		Duty of collectors.
	(2)	Arrangements for collection of tax by deputy collectors.
	(3)	Remission of proceeds.
	(4)	Remission of tax by certain collectors.
12		Remission of tax by collectors.
	(2)	Filing of statement by licensed purchasers.
	(3)	Tax payable quarterly.
	(4)	Penalty for late filing of statement.
13		Agents of Crown.
	(2)	Revenue officers.
	(3)	Requirement of bond.
	(4)	Conditions of bond.
	(5)	Closure of premises.
14		Agreement with collectors respecting estimated tax remissions.
	(2)	Computation of proceeds of tax.
	(3)	Refund of excess payments.
	(4)	Payment of balance by collector.
	(5)	Credit to collector for moneys not collected.
	(6)	Limitation on credit.
15		Allowances to collectors for losses.
	(2)	Allowances to retail dealers.
	(3)	Direct application to minister for refund.
	(4)	Payment of refund to retail dealer.
	(5)	Time limitation on application for refund.
16		Tax a debt from collector.
	(2)	Tax a debt from dealer.
	(3)	Tax a debt to the Crown.
	(4)	Interest on debt.
	(5)	Who is a debtor.
	(6)	Equivalent expressions.
	(7)	Where court action commenced.
	(8)	Application by alleged debtor.
	(9)	Order of restitution, etc.
	(10)	Debts to Crown a lien on assets.
	(11)	Certificate of debts and registration.
	(12)	Realization of lien.
	(13)	Lien in bankruptcy proceedings.
	(14)	Minister may order payment
	(15)	Discharge of liability to debtors.
	(16)	Liability to pay under demand.
	(17)	Personal service.
	(18)	Service of demand in business name.
	(19)	Service of demand on partnership.
17		Warrant against personal property.
	(2)	Sale of goods by auction.
	(3)	Notice of sale.
	(4)	Sale of perishable goods.
	(5)	Disposal of surplus.
18		Demand for payment if debtor is leaving Manitoba.
	(2)	Seizure of goods upon non-payment.
	(3)	Certificate to authorize seizure.
	(4)	Sale of goods seized.
RECORDS AND REMUNERATION
19		Return from refiners.
	(2)	Record of purchases and sales.
20		Remuneration of collectors.
	(2)	Agreement.
INSPECTION, SEARCH AND SEIZURE
21		Right to inspect
	(2)	Inspection re: fleet distance.
	(3)	Right to take samples.
	(4)	Warrant to enter and seize.
	(5)	Copies as evidence.
	(6)	Return of books, etc.
	(7)	Extension by judge.
	(8)	Decision final.
	(9)	Where extension rejected.
22		Estimate of tax owing.
	(2)	Notice of estimate.
	(3)	Evidence of serving notice.
23		Assessment.
24		Appeal to minister.
	(2)	Form of notice of appeal.
	(3)	Minister to consider appeal.
25		Appeal.
	(2)	Notice of appeal.
	(3)	Trial.
	(4)	Powers of court.
	(5)	Costs.
	(6)	Interest on certain refunds.
26		Estimate or assessment not affected by irregularity.
	(2)	Effect of appeal.
OFFENCES AND PENALTIES
27		Refusal to pay tax an offence.
	(2)	Failure to collect the tax an offence.
	(3)	Failure to produce required records an offence.
	(4)	Penalty.
28		Penalty for offence under subsec. 10(2).
	(2)	Penalty for offence under subsection 10(3).
29		Tampering with marked or coloured gasoline.
	(2)	Proof of tampering.
	(3)	Certificate of analysis.
	(4)	Penalty.
30		Prohibition of marked or coloured gasoline in motor vehicles.
	(2)	Limitation on sale of marked or coloured gas.
	(3)	Exception.
	(4)	Penalty for offence under subsec. (1).
	(5)	Penalty for offence under subsec. (2).
	(6)	Impounding of a motor vehicle.
	(7)	Release of motor vehicle.
	(8)	Forfeiture.
	(9)	Sale.
	(10)	Proceeds of sale.
	(11)	No liability of province.
	(12)	Definitions.
31		Offence re use of aircraft gasoline.
	(2)	Offence in respect of the use of gas purchased under subsec. 2(16).
	(3)	Application of subsecs. 30(6) to (12).
	(4)	Offence and penalty for refusing fuel sampling.
32		Unauthorized marking of gasoline prohibited.
	(2)	Unauthorized blending of gasoline and denatured alcohol prohibited.
	(3)	Blending by dealer prohibited.
	(4)	Placing of marked gasoline in fuel tank by dealer prohibited.
	(5)	Penalties.
33		Violation of permit.
	(2)	Suspension or cancellation of permit.
	(3)	False application.
34		Limitation on permits.
35		Failure to obey Act an offence.
	(2)	Penalty.
	(3)	Act of agent deemed acts of principal.
36		Limitation on prosecution.
DISPOSAL OF TAX PROCEEDS
37		Tax paid to Consolidated Fund.
	(2)	Charges reducing the tax.
38		Retail price competition assistance grants.
	(2)	Assistance grants based on sales since May 14, 1982.
REGULATIONS
39		Regulations.
40		Old licences and permits.