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The Motive Fuel Tax Act
This is an unofficial archived version of The Motive Fuel Tax Act
as enacted by SM 1988-89, c. 1 on October 19, 1988.

R.S.M. 1988, c. M220

The Motive Fuel 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

"bulk motive fuel" means motive fuel stored in tanks or other containers that are not part of the regular fuel storage supply system of a motor vehicle, engine, machine or equipment. ("carburant en vrac")

"bunker fuel" means a residual fuel oil which when used for heating requires or would ordinarily require preheating. ("mazout")

"collector" means a person appointed or deemed to be a collector under section 11, but does not include a deputy collector. ("collecteur")

"commercial purchaser" means a purchaser who purchases bunker fuel, crude oil, propane, or marked or coloured motive fuel for the purpose of heating and who is not a domestic purchaser. ("commerçant-acheteur")

"court" means the Court of Queen's Bench. ("tribunal")

"dealer" means any person who in the province sells motive fuel or offers or keeps motive fuel 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 motive fuel in bulk and a person referred to in subsection 11(3) or 11(4). ("marchand")

"deputy collector" means a person duly appointed by a collector under subsection 11(12), or deemed to have been appointed by him under subsection 11(13) 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")

"domestic purchaser" means a purchaser of bunker fuel, crude oil, propane or marked or coloured motive fuel who uses it solely to heat a dwelling unit in which he resides. ("consommateur")

"farm buildings" means buildings situated on a parcel of land improved and used exclusively for the purpose of growing grain or forage crops, raising or keeping farm stock, growing horticultural crops including edible mushrooms, and the owner, tenant, lessee or occupant of the land derives income from the sale or disposal of the grain or forage, farm stock, horticultural crops or edible mushrooms raised, kept or grown on the land, and include any farm residence on the land. ("bâtiments agricoles")

"farm stock" means

(a) cattle,

(b) sheep,

(c) goats,

(d) swine,

(e) poultry,

(f) fur-bearing animals kept in captivity for the production of fur,

(g) bees, or

(h) horses, other than horses boarded for another person or kept or raised for showing, riding, racing or amusement. ("animaux de ferme")

"1-K Kerosine" means a grade of kerosine that is refined to a standard as fixed by the Canadian General Standards Board. ("kérosène 1-K")

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

"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 5(10) or any person who has been granted a valid and subsisting licence under subsection 5(12). ("acheteur autorisé")

"marked or coloured motive fuel" means motive fuel that is marked and coloured or marked or coloured as provided under subsection 3(1). ("carburant marqué ou coloré")

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

"motive fuel" means any gas fuel or liquid fuel that is not gasoline within the meaning of The Gasoline Tax Act, and that can be used for operating an internal combustion engine or machine, or for heating, and includes kerosene, propane, butane, natural gas, manufactured gas that is not solely propane or butane, crude oil and distillate but does not include

(a) natural or manufactured gas that is used for heating and that is delivered to a purchaser by means of a gas pipe distribution system, or

(b) propane or butane that is burned in any form of mechanical lighter, torch, camp stove, lantern or similar contrivance. ("carburant")

"motor vehicle" subject to subsection 29(9), means a motor vehicle as defined in The Highway Traffic Act, but does not include

(a) fire fighting apparatus, or

(b) a high speed tractor that is used exclusively in carrying out agricultural work. ("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" means any individual, partnership or corporation, and without limiting the generality thereof includes 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")

"portable cylinders" means containers designed to hold propane or butane and designed in such a manner that they may readily be removed from equipment on which they are used as a fuel source for purposes of refilling with propane or butane. ("cylindres portatifs")

"purchaser" means any person who

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

(b) brings into the province motive fuel 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 motive fuel for use by him or other persons at his expense; but does not include a person who acquires motive fuel for resale in the province, or refines motive fuel for sale, except in so far as that motive fuel is used by himself or by others at his expense; ("acheteur")

"purchaser's licence" means a licence issued by the minister under subsection 5(10). ("licence d'acheteur")

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

"retail dealer" means a dealer who sells motive fuel, or keeps motive fuel 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" ou "permis en vigueur")

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

"use" includes receiving into the fuel tank or other receptacle of an engine or machine. ("utiliser")

"vehicle fuel tank fill" means the filling of fuel tanks on motor or non-motor vehicles with propane or butane where that fuel tank is not a portable cylinder. ("chargement du réservoir à carburant d'un véhicule")

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

IMPOSITION OF THE TAX

Imposition of tax.

2(1)

Every purchaser of motive fuel other than

(a) marked or coloured motive fuel used for any of the purposes mentioned in subsection (8), (9), (10) or (11); or

(b) motive fuel of the kind, and used for any of the purposes mentioned in subsection (10), (11), (15), (16) or (19); or

(c) motive fuel used for the operation of railway locomotives and equipment attached directly to the fueling system of the railway locomotive;

shall pay to Her Majesty in right of Manitoba a tax to the nearest .1¢ per litre, that is equal to 20% of the price of motive fuel as determined under subsection (27) but in no event less than 4.6¢ per litre, on motive fuel received by him.

Tax payable at time of purchase.

2(2)

Where a purchaser acquires motive fuel from a dealer, he shall pay the tax to such dealer at the time the motive fuel is received, except when an alternative arrangement for payment of the tax has been entered into with a collector under subsection 12(2).

Tax where brought into province.

2(3)

Subject to subsections (23) and (24), where a purchaser brings into the province a quantity of motive fuel in the fuel tank of a motor vehicle with a gross weight in excess of 5,500 kilograms, or in a railway locomotive, he shall pay tax as provided in this section on the greater of

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

(b) the amount of fuel purchased in the province.

Single trip permit

2(4)

Every purchaser who is required to pay tax under the provisions of subsection (3) 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 purchaser's motor vehicle travels into the province.

Tax payable at time of entry.

2(5)

Every purchaser required to pay tax, as provided in subsection (4), shall pay the tax to the minister at the time of entering the province.

Calculation of amount used in province.

2(6)

Where the tax is payable as provided in subsection (3), the amount of motive fuel used in the province shall be determined on the basis of the estimated consumption of motive fuel and the estimated consumption shall be fixed, and the amount of the tax computed, as prescribed in the regulations.

Motive fuel imported in fuel tank.

2(7)

Except in the case of a licensed purchaser, the tax payable under subsections (1) and (15) does not apply to motive fuel 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.

Payment of tax on marked motive fuel.

2(8)

Any purchaser of marked or coloured motive fuel for use in

(a) the operation of a motorboat, ship or self-propelled barge; or

(b) the operation of a stationary engine other than a reefer unit mounted on a truck or trailer operated on a highway; or

(c) the operation of a portable engine or tractor other than a motor vehicle and used otherwise than on a public highway; or

(d) the operation of a motor vehicle when used wholly off a public highway; or

(e) the operation of machinery for making or repairing roads or drainage works; or

(f) the operation of a locomotive not operated by a railway as provided in subsection (21);

shall pay to Her Majesty in right of Manitoba a tax to the nearest .1¢ per litre that is equal to 15% of the price of that motive fuel as determined under subsection (27), but in no event less than 2.2¢ per litre, on marked or coloured motive fuel received by him.

Exemption for marked motive fuel.

2(9)

Subject to subsections (10) and (14) any purchaser who uses motive fuel solely for

(a) the operation of fire fighting apparatus or lighting plants, if the user is a municipal corporation; or

(b) the operation of machinery used by a hospital, as defined in the regulations; or

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

(d) the operation of a canoe or boat during an open season for commercial fishing, or the operation of tractors or a vehicle commonly known as a bombardier during a 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

(e) purposes other than moving or operating an internal combustion engine; or

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

(g) the operation of a 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; or

(h) the operation of a stationary or portable engine or tractor, other than a motor vehicle, owned and operated by a municipality, city, town, or local government district, and used for making or repairing roads, drainage works or other municipal works;

but not including a purchaser who uses the motive fuel for the purpose of heating, may purchase bunker fuel, crude oil, propane, natural gas or marked or coloured motive fuel exempt from tax and without a permit.

Tax on purchaser in respect of heating.

2(10)

Subject to subsection (11), every purchaser of bunker fuel, crude oil or manufactured gas that is not solely propane or butane, or marked or coloured motive fuel who uses it solely for heating, shall pay to Her Majesty in right of Manitoba,

(a) in the case of bunker fuel or crude oil, a tax that is equal to 6% of the price of bunker fuel or crude oil as determined under subsection (27), but in no event less than . 4¢ per litre, on bunker fuel or crude oil received by him;

(b) in the case of propane, butane or marked or coloured motive fuel, a tax that is equal to 6% of the price of propane, butane or marked or coloured motive fuel as determined under subsection (27), but in no event less than .5¢ per litre, on propane, butane or marked or coloured motive fuel received by him; and

(c) in the case of manufactured gas that is not solely propane or butane, a tax that is equal to 6% of the price of manufactured gas as determined under subsection (17) on manufactured gas received by him.

Heating of dwellings exempt.

2(11)

Notwithstanding subsection (10) or (14), where marked or coloured motive fuel, or propane, is purchased by a domestic purchaser, solely for the purpose of heating a dwelling unit in which he resides, the domestic purchaser is exempt from the payment of tax imposed under that subsection, with respect to those purchases.

Heating of farm buildings exempt.

2(12)

Notwithstanding subsection (10) or (14), but subject to subsection (13), where propane or marked or coloured motive fuel is purchased solely to heat farm buildings or to operate grain dryers on farm land, the propane or marked or coloured motive fuel so purchased is exempt from the payment of tax imposed under subsection (10).

Exception.

2(13)

Where a purchaser uses propane or marked or coloured motive fuel to heat a farm building, or a grain dryer that would normally be exempt from tax under subsection (12) by reason of the farm building or dryer being situated on a parcel of land used for growing grain or forage crops, raising or keeping farm stock or growing horticultural crops including edible mushrooms, and the farm building other than any farm residence situated on that land, or the grain dryer is situated on that land but are not used exclusively for

(a) the grain or forage crops or horticultural crops or edible mushrooms grown on that land;

or

(b) the keeping of farm stock raised on that land; the exemption granted under subsection (12) does not apply.

Propane and butane used for heating.

2(14)

Subject to subsections (11) and (12), every purchaser of propane and butane who uses this fuel for heating or uses other than those described in subsections (15) and (16), shall pay to Her Majesty in right of Manitoba, a tax that is equal to 6% of the price of propane and butane as determined under subsection (27) but in no event less than .50 per litre on propane and butane received by him.

Propane or butane in vehicles.

2(15)

Subject to subsection (9) every purchaser of propane or butane that receives a vehicle fuel tank fill shall pay to Her Majesty in right of Manitoba a tax to the nearest .1¢ per litre that is equal to 20% of the price on propane or butane as determined under subsection (27) but in no event less than 4¢ per litre on propane or butane received by the purchaser.

Propane or butane in portable cylinders.

2(16)

Subject to subsections (9), (11) and (12) every purchaser of propane or butane that is placed into a portable cylinder shall pay to Her Majesty in right of Manitoba a tax at the rate of 4.0¢ per kilogram received by the purchaser.

Heat equivalence of manufactured gas.

2(17)

For the purpose of clause (10)(c), the price of manufactured gas that is not solely propane or butane shall, subject to subsection (18), be based on the gross heat value of the manufactured gas at the price paid for natural gas

(a) having the equivalent gross heat value; and

(b) that is delivered by a gas utility company to the location of the use of the manufactured gas.

Determined price for natural gas.

2(18)

Where for the purpose of subsection (17) the manufacturer of gas that is not solely propane or butane did not purchase natural gas at that location from a gas utility company, or did purchase natural gas from a gas utility company at a price that, in the opinion of the director, was below fair market value, the director may fix a price which, when so fixed by him shall be conclusively deemed to be the price for natural gas.

1-K kerosine exempt

2(19)

Notwithstanding subsection (1) any purchaser who acquires 1-K Kerosine may do so exempt from tax and without a permit.

Natural gas in internal combustion engines.

2(20)

Notwithstanding the definition of motive fuel in section 1 but subject to subsection (9), every purchaser of natural gas that is used for operating an internal combustion engine shall pay to Her Majesty in right of Manitoba a tax of 7¢ per kilogram received by the purchaser.

Railway locomotives.

2(21)

Every purchaser of motive fuel who uses that motive fuel solely for the operation of railway locomotives and equipment attached directly to the same fuel supply system that services the railway locomotive shall pay to Her Majesty in right of Manitoba a tax to the nearest .10 per litre, that is equal to 15% of the price of motive fuel as determined under subsection (27), but in no event less than 7.10 per litre, on motive fuel received by him.

Tax refund to exporters.

2(22)

Subject to subsection (26), where a purchaser of motive fuel exports the motive fuel in bulk from Manitoba, the minister may, on application from the purchaser, refund to the purchaser the tax paid in respect of the motive fuel by the purchaser to the minister if

(a) the motive fuel was not exported in the fuel tank of a motor vehicle;

(b) the motive fuel was exported for the purpose of sale or resale; and

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

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

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

(iii) a certificate from the jurisdiction to which the motive fuel was exported showing that the motive fuel was reported as an import and the amount of tax, if any, paid or payable to that jurisdiction on or in respect of the motive fuel so imported.

Refund when in locomotive fuel tanks.

2(23)

Subject to subsection (26), where a purchaser has paid tax as provided in subsection (21), and it appears to the satisfaction of the minister that for any period not exceeding 12 months the purchaser has exported out of the province in locomotive fuel tanks more of such motive fuel than he imported in the same manner, the minister may, on application from the purchaser, refund to the purchaser the tax paid on the net excess of such exports less imports, if the purchaser in that year

(a) furnished to the minister a copy of any report that it is required to make to each of the provincial jurisdictions within the railway region of all locomotive fuel purchases, imports, exports, inventories, issues and usage for the purpose of the administration and enforcement of a law that provides for the imposition of a tax or the exemption from the tax on locomotive fuel; and

(b) makes application for a refund to the director within 24 months from the end of the period showing the imports and exports of the motive fuel in railway locomotive fuel tanks to and from each of the provincial jurisdictions within the railway region for each month in that period; and

(c) the railway and the involved provincial jurisdictions have conducted tests of the provincial use allocation methods used by the railway and in the opinion of the minister these methods allocate to the province the fuel actually used in the province.

Refund to inter-provincial truckers.

2(24)

Subject to subsection (26), where a licensed purchaser has paid tax as provided in subsection (3) or (4) in any month, or longer period, and during that same period has paid tax on more motive fuel 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 motive fuel not consumed in the province if the licensed purchaser

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

(b) has furnished the same or similar completed 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 motive fuel purchased for the motor vehicle that travelled outside the jurisdiction as well as the distances travelled by the motor vehicle;

(d) satisfies the director that the refund relates to fuel 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 motive fuel 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 motive fuel 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 to the director 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.

Partial refund of tax on reefer fuel.

2(25)

Subject to subsection (26), a purchaser

(a) who has used motive fuel solely in the operation of a reefer unit mounted on a truck or trailer operated on a highway; and

(b) who has paid the tax thereon pursuant to subsection (1);

is entitled to claim a refund of tax as provided in subsection 6(6).

Misrepresentation of material facts.

2(26)

Where an application for a refund under subsection (22), (23) or (24) is supported, in whole or in part, by a 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.

Price of motive fuel.

2(27)

The price of motive fuel for the purpose of

(a) subsection (1) is 115%;

(b) subsection (8) is 115%;

(c) clause (10)(a) is 65%;

(d) clause (10)(b) is 75%;

(e) subsection (14) is 60%;

(f) subsection (15) is 60%;

(g) subsection (21) is 100%;

of the average price of gasoline determined by the minister under subsection 2(2) of The Gasoline Tax Act.

Tax on various kinds of motive fuel.

2(28)

Notwithstanding subsections (1), (8), (10), (15), (16) and (21) on and after April 1, 1987, every purchaser shall pay a tax to Her Majesty in right of Manitoba, on purchases of

(a) motive fuel under subsection (1) at the rate of 9.9¢ per litre;

(b) motive fuel under subsection (8) at the rate of 7.5¢ per litre;

(c) bunker fuel or crude oil under clause (10)(a) at the rate of 1.7¢ per litre;

(d) coloured motive fuel under clause (10)(b) at the rate of 1.9¢ per litre;

(e) propane or butane under clause (10)(b) at the rate of 1.6¢ per litre;

(f) propane or butane under subsection (15) at the rate of 5.7¢ per litre;

(g) propane or butane under subsection (16) at the rate of 4.3¢ per kilogram; and

(h) motive fuel under subsection (19) at the rate of 13.6¢ per litre.

Termination of certain taxes.

2(29)

The Lieutenant Governor in Council may fix a date on, from and after which the tax payable under subsection (28) or any part thereof may terminate; in which case the tax shall be paid in accordance with the provisions of subsection (1), (8), (10), (15), (16) or (21) as the case may require.

References to certain subsections.

2(30)

Except where the Lieutenant Governor in Council has terminated the payment of tax under subsection (28) or any part thereof, wherever in this Act there is a reference to

(a) subsection (1); or

(b) subsection (8); or

(c) subsection (10) or any part thereof; or

(d) subsection (15); or

(e) subsection (16); or

(f) subsection (21);

the reference shall be deemed to be the relevant part of subsection (28).

MARKING OR COLOURING OF MOTIVE FUEL

Marking or colouring of motive fuel.

3(1)

Motive fuel used for any purpose described in subsection 2(8) or (9) may be marked or coloured as provided in the regulations.

Limitation of use.

3(2)

Motive fuel marked or coloured as provided in subsection (1) shall not be purchased or used for any purpose except as provided in subsection 2(8) or (9).

Designation of markers.

4

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

LICENCES AND PERMITS

Retail dealer's licence required.

5(1)

No person shall sell motive fuel other than propane or butane 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 and is a collector or a deputy collector.

Propane in portable cylinders.

5(2)

No person shall sell propane or butane in portable cylinders to purchasers unless he is the holder of a subsisting licence for "propane and butane cylinder refills" issued by the minister; and the holder of such a licence shall not sell propane or butane in any manner other than by refilling portable cylinders.

Propane for use in motor vehicles.

5(3)

No person shall sell propane or butane to purchasers in portable cylinders, in bulk, or for use in motor vehicles, or carry on business or act as a retail dealer in the province unless he is a holder of a subsisting licence for selling propane or butane in bulk, refilling portable cylinders or for use in a motor vehicle issued by the minister and is a collector or a deputy collector.

Natural gas for engines.

5(4)

No person shall sell natural gas to purchasers for use in internal combustion engines, or carry on business or act as a retail dealer in the province unless he is a holder of a subsisting licence for selling natural gas used for operating an internal combustion engine issued by the minister and is a collector or a deputy collector.

Wholesale dealer's licence required.

5(5)

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.

5(6)

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 motive fuel 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 6(7) or he is exempt under the regulations from having to have a permit.

Licence to sell to retail dealer.

5(7)

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

Limitation on sales.

5(8)

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

Application for licence.

5(9)

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

Persons deemed to be a licensed purchaser.

5(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.

Who may apply to a licensed purchaser.

5(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.

5(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.

5(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 that persons's purchaser's licence and shall inform that person in writing of the suspension or cancellation.

Right of appeal.

5(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.

5(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.

5(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.

Blending by dealer prohibited.

5(17)

Any dealer who blends marked or coloured motive fuel with motive fuel and sells the resultant product for use in an internal combustion engine, or in a railway locomotive, is guilty of an offence.

Certain sales of heating fuel prohibited.

5(18)

Any dealer who knowingly sells marked or coloured motive fuel with a rate of tax calculated in accordance with subsection 2(10), for use in an internal combustion engine is guilty of an offence.

Application to use coloured motive fuel.

6(1)

Any person who intends to use marked or coloured motive fuel or propane or butane for the purposes mentioned in subsection 2(8) or (16) shall apply to the minister in a form prescribed by the regulations and the minister may issue to him a permit for the purpose.

Permittee to inform dealer of permit.

6(2)

No person who is the holder of a permit issued under subsection (1) shall purchase marked or coloured motive fuel or propane or butane for any purposes mentioned in subsection 2(8) or (16) unless he informs the dealer of the number and class of his permit and of the purposes for which the motive fuel or propane or butane is purchased, at the time of purchase.

Obligations of a dealer.

6(3)

A dealer who sells marked or coloured motive fuel or propane or butane to the holder of a permit issued under subsection (1) shall

(a) 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, the date of the sale, the quantities of marked or coloured motive fuel or propane or butane purchased, the purpose for which the motive fuel is purchased, and the amount of the tax paid by the purchaser;

(b) retain in his records a copy of that invoice;

(c) maintain a record showing his inventory of motive fuel and marked or coloured motive fuel, propane and butane on hand at the beginning of every month and his purchases and sales of such fuels, in order to properly account for those fuels; and

(d) when requested, send to the minister information relating to those sales in such form and in such manner and times prescribed by the regulations.

Maintenance of records by purchaser.

6(4)

Every purchaser who is a holder of a permit as provided under subsection (1) when requested, shall maintain a record showing his purchases of marked or coloured motive fuel or propane or butane on which he has paid a tax as provided in subsection 2(8), (10) or (16); and shall, when requested submit to the minister on such form and at such times as may be prescribed in the regulations a list of his purchases of the motive fuel.

Blending permit required.

6(5)

Any person, other than a refiner who is a holder of a subsisting licence issued by the minister to a refiner, who desires to blend motive fuel with any other product of petroleum 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.

Application for partial refund.

6(6)

Any person who wishes to obtain a partial refund of tax paid on motive fuel used for the purposes mentioned in subsection 2(25) shall apply to the minister on a form prescribed by the regulations not later than two years after the date of the purchase of the motive fuel.

Amount of refund for reefer use.

6(7)

Any person qualifying for a partial refund of tax paid on motive fuel as provided in subsection 2(25) and who can satisfy the minister as to the quantity of motive fuel placed into the reefer fuel tank of a truck or trailer operated on a highway may receive a refund, subject to subsection (6), at the rate of 25% of the tax originally paid by him on that motive fuel.

Issue and form of licences and permits.

7(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 a form, and shall contain such information, as may be required in the regulations.

Fee for licence or permit.

7(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.

7(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.

7(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 licence.

8

The minister may refuse to issue a licence to any person

(a) who has been convicted of an offence under this Act or The Gasoline 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 11(11); or

(e) who refuses or neglects to furnish a bond as required under section 14.

Suspension of licence.

9(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 10, the judge hearing the appeal may continue the suspension for such further period as he deems advisable.

Suspension or cancellation of licence.

9(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 8 he may refuse to issue a licence.

Hearing before suspension or cancellation

9(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.

9(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 the 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.

9(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.

9(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.

9(7)

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

Right of appeal.

10(1)

A holder of a licence may appeal against an order suspending or cancelling his licence, by application to the court.

Hearing of appeal and decision.

10(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.

10(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.

10(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.

11(1)

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

Certain retailers deemed to be collectors.

11(2)

A retail dealer who imports motive fuel into the province or acquires or comes into possession of motive fuel otherwise than from a licensed wholesale dealer shall, notwithstanding anything in this Act, be deemed to be a collector in respect of that motive fuel.

Persons deemed to be collectors.

11(3)

A person who has not been appointed a collector under subsection (1) but who imports bulk motive fuel into the province or acquires or comes into possession of bulk motive fuel 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 motive fuel and shall

(a) immediately upon bringing the bulk motive fuel 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.

11(4)

A person who has not been appointed a collector under subsection (1) but who imports bulk motive fuel into the province or acquires or comes into possession of bulk motive fuel 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 motive fuel and shall

(a) immediately after bringing the bulk motive fuel 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) within seven days after bringing the bulk motive fuel 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 of 11(3) or (4).

11(5)

In any prosecution for a contravention of subsection (3) or (4), possession of bulk motive fuel in excess of 200 litres is prima facie proof of the importation of the bulk motive fuel or the acquisition or the coming into possession of the bulk motive fuel otherwise than from a licensed dealer or a collector in Manitoba.

Seizure of goods.

11(6)

Any peace officer, or 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 (3) or (4) may, without warrant, seize any bulk motive fuel 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.

11(7)

Nothwithstanding any other provision of this Act or any other Act of the Legislature, bulk motive fuel 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 motive fuel under section 2, and upon payment of double the tax under this subsection, the tax payable under section 2 in respect of the bulk motive fuel shall be conclusively deemed to be fully paid and satisfied.

Sale of seized goods.

11(8)

Where the person from whom bulk motive fuel has been seized under this section fails to secure its release in accordance with subsection (7), the minister shall cause the bulk motive fuel 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 (3) or (4).

Payment after sale.

11(9)

Where bulk motive fuel has been sold under subsection (8), 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 (3) or (4), 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.

11(10)

Where a prosecution for an alleged contravention of subsection (3) or (4) has been finally resolved, the proceeds from the sale referred to in subsection (8) and the accumulated interest shall

(a) if the accused has been convicted, be applied firstly, towards the amounts payable under subsection 27(5) or (6), 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.

11(11)

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.

11(12)

A collector may appoint any licensed retail dealer or licensed wholesale dealer to be his deputy collector; and except in cases to which subsection (13) 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.

11(13)

Every retail dealer, and every wholesale dealer to whom motive fuel 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.

11(14)

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

Books to be available within province.

11(15)

Every licensed purchaser, collector or deputy collector shall make his books and records available within the province for the purposes of an audit made under subsection (14), or shall make such other arrangements with the minister to make them available as may be satisfactory to the minister.

Reciprocal exchange of information.

11(16)

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.

11(17)

Where the minister makes an agreement or arrangement respecting the reciprocal exchange of information under subsection (16), 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.

12(1)

Every collector shall collect the tax, or cause it to be collected, from each purchaser who purchases motive fuel 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.

Collection of tax by deputy collectors.

12(2)

Every retail dealer, and every wholesale dealer who is also a deputy collector, from whom motive fuel 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.

12(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.

12(4)

A retail dealer who, under subsection 11(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 motive fuel that he has imported or acquired or that has come into his possession as mentioned in subsection 11(2); and in respect of the remission he shall comply with section 13.

Remission of tax by collectors.

13(1)

Each collector shall, in the manner and at the times prescribed by the regulations, remit to the minister all moneys received by him under section 12 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 is prescribed by the regulations.

Filing of statement by licensed purchasers.

13(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 motive fuel in litres purchased or used by him; and

(b) containing such other 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-September 30 October 20

October 1-December 31 January 20

January 1-March 31 April 20

April 1-June 30 July 20

Tax payable quarterly.

13(3)

Every licensed purchaser shall, at the time of filing a statement under subsection (2), pay to the minister the tax payable by him under subsection 2(3) with respect to the motive fuel purchased or used by him during the period covered by the statement and on which tax has not been paid.

Penalty for late filing of statement.

13(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 for a debt due to the Crown in accordance with subsection 17(4).

Agents of Crown.

14(1)

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

Revenue officers.

14(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.

14(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.

14(4)

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

Closure of premises.

14(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 respecting estimated tax.

15(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 11(11), a provision whereby the amount of the 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.

15(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.

15(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.

15(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.

15(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.

15(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 collector for losses.

16

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 11(1), the minister may

(a) require that dealer to account strictly for purchases and sales of motive fuel made by him, and to justify and establish, to the satisfaction of the minister, any claim made by him for allowances of losses of motive fuel in his hands caused by evaporation, shrinkage, spillage, or any similar cause; or

(b) allow that dealer such allowances as may be fixed in the regulations for losses of motive fuel in his hands caused by evaporation, shrinkage, spillage, or any similar cause.

Tax a debt from collector.

17(1)

The amount of any moneys payable by a collector to the minister as provided in subsection 13(1) is a debt due to the government and shall be recoverable as such in the court.

Tax a debt from dealer.

17(2)

The amount of any moneys required, under subsection 12(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 the court.

Tax a debt to the Crown.

17(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 the court.

Interest on debt

17(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.

17(5)

For purposes of the enforcement procedures set out in subsections (9) to (18) and sections 18 and 19, 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; or

(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.

Where court action commenced.

17(6)

Where any of the enforcement procedures set out in subsections (10) to (19) and sections 18 and 19 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.

17(7)

Where any of the enforcement procedures set out in subsections (9) to (18) and sections 18 and 19 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 the court for an order under subsection (8).

Order of restitution.

17(8)

Where, upon hearing an application under subsection (7), 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.

17(9)

The amount of the debt due from any person to the government under this section shall bind, and be a lien 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.

17(10)

The minister may issue a certificate, in a form prescribed by the regulations, showing the minister's address for service of notice, the name and address of the person liable for the debt and certifying the amount thereof; and may register the certificate in the Land Titles Office of any Land Titles District, and from the time of its registration, except as hereinafter mentioned, it shall bind and form a lien on all lands of the debtor against which the certificate is registered by instrument charging specific land, and, while registered in the general register against all lands of the debtor in the Land Titles District in which the certificate is registered that are held in a name identical to that of the debtor set forth in the certificate whether or not the lands are registered under The Real Property Act.

Realization of lien.

17(11)

The certificate shalI be registered on its mere production without an affidavit of execution; and the lien 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.

17(12)

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 shall be a lien 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.

17(13)

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 debtor.

17(14)

The receipt of the minister for moneys paid pursuant to a demand made under subsection (13) 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.

17(15)

Any person discharging any liability to a collector, deputy collector or purchaser after receipt of a demand under subsection (13) is personally liable to Her Majesty in right of Manitoba to the extent of 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 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.

17(16)

A letter under subsection (13) 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.

17(17)

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 (13) may be addressed to the person in the name or style under which he carries on business.

Service of demand on partnership.

17(18)

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 (13) may be addressed to the partnership name and, a letter under subsection (13) 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.

18(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.

Sale of goods by auction.

18(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.

18(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.

18(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.

18(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 if debtor is leaving Manitoba.

19(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

19(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 in which the goods and property of the debtor are situated.

Certificate to authorize seizure.

19(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.

19(4)

The sale of the goods and property seized under this section, and disposition of the money realized, shall be conducted in the manner prescribed in section 18.

RECORDS AND REMUNERATION

Return from refiners.

20(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.

Records of sales.

20(2)

Every dealer shall keep a record of all sales of motive fuel made by him at any place, showing such information with respect thereto as may be prescribed in the regulations.

Publication of prices.

20(3)

Every retail dealer shall exhibit, in a conspicuous place in each filling station operated by him, a sign showing the price per units of volume of the motive fuel sold thereat and the amount of tax payable on each units of volume.

Remuneration of collectors.

21(1)

Subject to subsection (2), from and out of the Consolidated Fund, the Minister of Finance may pay to each collector appointed under subsection 11(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.

Deduction of remuneration.

21(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 11(11).

INSPECTION, SEARCH AND SEIZURE

Right to inspect.

22(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.

22(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 as to the total fleet distance travelled and the total fuel purchased.

Right to take samples.

22(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(8) does not apply, and may take a sample of that fuel.

Warrant to enter and seize.

22(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.

22(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.

22(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.

22(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.

22(8)

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

Where extension rejected.

22(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.

23(1)

Where a collector, dealer or purchaser fails to made 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.

23(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.

23(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(4)

Where, upon the inspection, examination or audit of books, records, or documents, made under authority of section 11 or 22, 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 (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 23 or an assessment made under subsection 23(4), 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 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 23(2) or (4), 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 17(4)(e).

Irregularity.

26(1)

An estimate or assessment made by the director under section 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 dealer, collector or deputy 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.

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; or

(e) fails, refuses or neglects to keep and maintain records as required by this Act;

is guilty of an offence.

Penalty.

27(4)

Every person who is guilty of an offence under this section is liable

(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 under subsec. 11(3).

27(5)

Every person who fails to comply with subsection 11(3) is guilty of an offence and liable

(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 motive fuel 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 motive fuel shall be conclusively deemed to be fully paid and satisfied.

Penalty under subsec. 11(4).

27(6)

Every person who fails to comply with subsection 11(4) is guilty of an offence and liable

(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 motive fuel 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 motive fuel shall be deemed to be fully paid and satisfied.

Tampering with marked motive fuel.

28(1)

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

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

(b) tampers with or manipulates motive fuel 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.

28(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 motive fuel.

Certificate of analysis.

28(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.

28(4)

Every person who is guilty of an offence under this section is liable

(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.

29(1)

Without restricting the generality of sections 3 and 4, no person shall place, use or have, marked or coloured motive fuel in the fuel tank, or the fuel container, or the fuel system, of a motor vehicle.

Offence and penalty.

29(2)

Every person who violates this section is guilty of an offence and liable

(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.

Impounding of a motor vehicle.

29(3)

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 motive fuel 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 costs have been fully paid and satisfied, and the period of impoundment has expired.

Release of motor vehicle.

29(4)

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 vehicle is a party to the offence, in addition to any other penalties imposed on him, the motor vehicle shall be impounded for a further period of fourteen days or until the fine and costs have been fully paid and satisfied, whichever is the longer period.

Forfeiture.

29(5)

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.

29(6)

A motor vehicle forfeited under subsection (5) may be sold or otherwise disposed of in the manner prescribed by the Lieutenant Governor in Council.

Proceeds of sale.

29(7)

Where a motor vehicle is sold as provided in subsection (6), 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 by province.

29(8)

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.

29(9)

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(9) does not apply, whether or not it is a vehicle. ("véhicule automobile")

Unauthorized use of motive fuel.

30(1)

Any person who uses motive fuel

(a) in respect of which a tax has been paid under subsection 2(10) and who uses that fuel for purposes set out under subsection 2(8) or (16); or

(b) purchased exempt of tax under subsection 2(9) for uses other than those stated under subsection 2(9); or

(c) purchased exempt of tax under subsection 2(11) for uses other than as stated under that subsection;

is guilty of an offence and liable

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

(e) 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. 29(3) to (9).

30(2)

Where an offence under subsection (1) involves the use of the bunker fuel, crude oil, or propane, in a motor vehicle, subsections 29(3) to (9) apply with such modifications as the circumstances require.

Refusing fuel sampling.

30(3)

Every person who refuses access

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

(b) to a bulk motive fuel storage tank; or

(c) to a container containing motive fuel or that is capable of containing motive fuel 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

(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 of a taxicab or a livery, or to a bulk motive fuel storage tank or a container containing or capable of containing motive fuel,

(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 commercial truck registered under Part VIII of The Highway Traffic Act or of a taxicab or a livery, or relates to access to the fuel tank, fuel container or fuel system of a machine or apparatus,

(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.

Violation of licence or illegal blending.

31

Any person who holds a licence under this Act and who is guilty of an offence under this Act in respect of his duties as a licence holder and in respect of which no penalty is expressly provided elsewhere herein, and every person who disobeys subsection 5(6), is liable 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.

32(1)

Any person who

(a) was the holder of a permit issued in accordance with any provision of section 6, who uses that permit when purchasing motive fuel for any of the purposes mentioned under subsection 2(8) or (16) when that permit is no longer valid; or

(b) misrepresents any information that may be required under section 6 to be given to the minister;

is guilty of an offence and liable

(c) in the case of a first offence to a fine of not less than $250.; or

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

Suspension or cancellation of permit.

32(2)

The minister may suspend or cancel a permit issued under section 6 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

A person who makes a false statement on an application for a licence or permit is guilty of an offence and is liable to a fine of not less than $250. or more than $500. or to imprisonment for a term not exceeding three months or to both.

Failure to obey Act.

34(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.

34(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 to a fine of not less than $250., or to imprisonment for a term not exceeding three months or to both.

Acts of agent deemed acts of principal.

34(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.

35

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 a prosecution 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.

36(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 tax.

36(2)

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

(a) all remuneration paid to collectors under section 21;

(b) all refunds authorized under section 2 or 15;

(c) all deductions for allowances to dealers as authorized in section 16; and

(d) all competition assistance grants paid under section 37;

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.

37

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 motive fuel 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 motive fuel dealer whose service station premises are situated in another province, or

(ii) fill bulk containers with motive fuel for sale to customers where those containers are to be used as bulk storage tanks and located within 60 kilometres of a competing retail motive fuel 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 motive fuel sold equal to the amount per litre of motive fuel by which the tax imposed under this Act exceeds the tax per litre of motive fuel imposed in that other province.

REGULATIONS

Regulations.

38

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) prescribing the method of estimating the consumption of motive fuel by a motor vehicle to which subsection 2(3) applies, and the method of computing the tax in a case to which subsection 2(6) applies;

(b) defining hospitals to which subsection 2(9) applies;

(c) prescribing the manner and method of marking or colouring motive fuel;

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

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

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

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

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

(i) 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;

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

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

(l) respecting the form of agreements into which the minister may enter under section 11;

(m) 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;

(n) 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 motive fuel 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;

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

(p) 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 17;

(q) providing for the disposal of any motor vehicle, machine, or apparatus forfeited to Her Majesty in right of Manitoba pursuant to section 29;

(r) exempting persons carrying on certain types of blending of motive fuel or products of petroleum from having to have a permit issued under subsection 6(7);

(s) fixing the rate or amount of commission payable under section 21 to collectors appointed under subsection 11(1);

(t) declaring substances and liquids that otherwise would be motive fuel within the meaning of this Act not to be motive fuel within the meaning of this Act;

(u) respecting all matters relating to applications for refunds of tax, including prescribing the time within which the application shall be made, the form in which the application shall be made and the evidence required as proof of the payment of the tax and of the use of the motive fuel in respect of which the tax was paid;

(v) prescribing the manner and form of making reports under subsections 11(3) and (4) and the information required to be contained in those reports;

(w) respecting competition assistance grants payable under section 37 and respecting the method of calculating the amount thereof and the manner of applying therefor;

(x) requiring collectors, deputy collectors, dealers, retail dealers, wholesale dealers, licensed purchasers, 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;

(y) 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;

(z) prescribing forms for use under subsection 37 and fixing the time or date within which an application for an assistance grant under that subsection shall be made.