The Motive Fuel Tax Act

R.S.M. 1988, c. M220

The Motive Fuel Tax Act

Table of Contents

1 Definitions.
IMPOSITION OF THE TAX
2 Imposition of tax.
(2) Tax payable at time of purchase.
(3) Tax where brought into province.
(4) Single trip permit
(5) Tax payable at time of entry.
(6) Calculation of amount used in province.
(7) Motive fuel imported in fuel tank.
(8) Payment of tax on marked motive fuel.
(9) Exemption for marked motive fuel.
(10) Tax on purchaser in respect of heating.
(11) Heating of dwellings exempt.
(12) Heating of farm buildings exempt.
(13) Exception.
(14) Propane and butane used for heating.
(15) Propane or butane in vehicles.
(16) Propane or butane in portable cylinders.
(17) Heat equivalence of manufactured gas.
(18) Determined price for natural gas.
(19) 1-K kerosine exempt
(20) Natural gas in internal combustion engines.
(21) Railway locomotives.
(22) Tax refund to exporters.
(23) Refund when in locomotive fuel tanks.
(24) Refund to inter-provincial truckers.
(25) Partial refund of tax on reefer fuel.
(26) Misrepresentation of material facts.
(27) Price of motive fuel.
(28) Tax on various kinds of motive fuel.
(29) Termination of certain taxes.
(30) References to certain subsections.
MARKING OR COLOURING OF MOTIVE FUEL
3 Marking or colouring of motive fuel.
(2) Limitation of use.
4 Designation of markers.
LICENCES AND PERMITS
5 Retail dealer's licence required.
(2) Propane in portable cylinders.
(3) Propane for use in motor vehicles.
(4) Natural gas for engines.
(5) Wholesale dealer's licence required.
(6) Refiner's licence required.
(7) Licence to sell to retail dealer.
(8) Limitation on sales.
(9) Application for licence.
(10) Persons deemed to be a licensed purchaser.
(11) Who may apply to a licensed purchaser.
(12) Director may grant or deny licence.
(13) Director may cancel existing licence.
(14) Right of appeal.
(15) Hearing of appeal and decision.
(16) Notice of appeal.
(17) Blending by dealer prohibited.
(18) Certain sales of heating fuel prohibited.
6 Application to use coloured motive fuel.
(2) Permittee to inform dealer of permit.
(3) Obligations of a dealer.
(4) Maintenance of records by purchaser.
(5) Blending permit required.
(6) Application for partial refund.
(7) Amount of refund for reefer use.
7 Issue and form of licences and permits.
(2) Fee for licence or permit.
(3) Absolute requirement of licence or permit.
(4) Licence or permit non-transferable.
8 Refusal to issue licence.
9 Suspension of licence.
(2) Suspension or cancellation of licence.
(3) Hearing before suspension or cancellation
(4) Manner of service.
(5) Decision of minister.
(6) Order suspending or cancelling licence.
(7) When order takes effect.
10 Right of appeal.
(2) Hearing of appeal and decision.
(3) Notice of appeal.
(4) Stay of order.
COLLECTORS
11 Appointment of collector.
(2) Certain retailers deemed to be collectors.
(3) Persons deemed to be collectors.
(4) Other persons deemed to be collectors.
(5) Evidence of contravention of 11(3) or (4).
(6) Seizure of goods.
(7) Release of goods on payment of penalty.
(8) Sale of seized goods.
(9) Payment after sale.
(10) Disposition after prosecution.
(11) Agreements with collectors.
(12) Appointment of deputy collectors.
(13) Deputy collectors deemed appointed.
(14) Minister may audit books.
(15) Books to be available within province.
(16) Reciprocal exchange of information.
(17) Notice of arrangements, etc.
COLLECTION AND REMISSION OF TAX
12 Duty of collectors.
(2) Collection of tax by deputy collectors.
(3) Remission of proceeds.
(4) Remission of tax by certain collectors.
13 Remission of tax by collectors.
(2) Filing of statement by licensed purchasers.
(3) Tax payable quarterly.
(4) Penalty for late filing of statement.
14 Agents of Crown.
(2) Revenue officers.
(3) Requirement of bond.
(4) Conditions of bond.
(5) Closure of premises.
15 Agreement respecting estimated tax.
(2) Computation of proceeds of tax.
(3) Refund of excess payments.
(4) Payment of balance by collector.
(5) Credit to collector.
(6) Limitation on credit.
16 Allowances to collector for losses.
17 Tax a debt from collector.
(2) Tax a debt from dealer.
(3) Tax a debt to the Crown.
(4) Interest on debt
(5) Who is a debtor.
(6) Where court action commenced.
(7) Application by alleged debtor.
(8) Order of restitution.
(9) Debts to Crown a lien on assets.
(10) Certificate of debts and registration.
(11) Realization of lien.
(12) Lien in bankruptcy proceedings.
(13) Minister may order payment.
(14) Discharge of liability to debtor.
(15) Liability to pay under demand.
(16) Personal service.
(17) Service of demand in business name.
(18) Service of demand on partnership.
18 Warrant against personal property.
(2) Sale of goods by auction.
(3) Notice of sale.
(4) Sale of perishable goods.
(5) Disposal of surplus.
19 Demand if debtor is leaving Manitoba.
(2) Seizure of goods upon non-payment
(3) Certificate to authorize seizure.
(4) Sale of goods seized.
RECORDS AND REMUNERATION
20 Return from refiners.
(2) Records of sales.
(3) Publication of prices.
21 Remuneration of collectors.
(2) Deduction of remuneration.
INSPECTION, SEARCH AND SEIZURE
22 Right to inspect.
(2) Inspection re: fleet distance.
(3) Right to take samples.
(4) Warrant to enter and seize.
(5) Copies as evidence.
(6) Return of books, etc.
(7) Extension by judge.
(8) Decision final.
(9) Where extension rejected.
23 Estimate of tax owing.
(2) Notice of estimate.
(3) Evidence of serving notice.
(4) Assessment.
24 Appeal to minister.
(2) Form of notice of appeal.
(3) Minister to consider appeal.
25 Appeal.
(2) Notice of appeal.
(3) Trial.
(4) Powers of court.
(5) Costs.
(6) Interest on certain refunds.
26 Irregularity.
(2) Effect of appeal.
OFFENCES AND PENALTIES
27 Refusal to pay tax an offence.
(2) Failure to collect the tax an offence.
(3) Failure to produce required records.
(4) Penalty.
(5) Penalty under subsec. 11(3).
(6) Penalty under subsec. 11(4).
28 Tampering with marked motive fuel.
(2) Proof of tampering.
(3) Certificate of analysis.
(4) Penalty.
29 Prohibition.
(2) Offence and penalty.
(3) Impounding of a motor vehicle.
(4) Release of motor vehicle.
(5) Forfeiture.
(6) Sale.
(7) Proceeds of sale.
(8) No liability by province.
(9) Definitions.
30 Unauthorized use of motive fuel.
(2) Application of subsecs. 29(3) to (9).
(3) Refusing fuel sampling.
31 Violation of licence or illegal blending.
32 Violation of permit.
(2) Suspension or cancellation of permit.
33 False application.
34 Failure to obey Act.
(2) Penalty.
(3) Acts of agent deemed acts of principal.
35 Limitation on prosecution.
DISPOSAL OF TAX PROCEEDS
36 Tax paid to Consolidated Fund.
(2) Charges reducing tax.
37 Retail price competition assistance grants.
REGULATIONS
38 Regulations.