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REPEALED
Date: April 1, 2011
C.C.S.M. c. G40
The Gasoline Tax Act
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
In this Act
"aircraft gasoline" means gasoline used to operate an aircraft or to test an aircraft engine on the ground; (« essence pour aéronefs »)
"bulk gasoline" means gasoline stored in tanks or other containers that are not part of the regular fuel storage system of a motor vehicle, engine, machine or equipment; (« essence en vrac »)
"carrier" means a person who owns or operates one or more motor vehicles used interprovincially or internationally for the carriage of passengers or goods; (« transporteur »)
"carrier decal" means a decal issued to a carrier for the purposes of the International Fuel Tax Agreement by
(a) the director under section 18.3, or
(b) a member jurisdiction other than Manitoba; (« autocollant de transporteur »)
"carrier licence" means a licence issued to a carrier for the purposes of the International Fuel Tax Agreement by
(a) the director under section 18.3, or
(b) a member jurisdiction other than Manitoba; (« licence de transporteur »)
"clear gasoline" means gasoline other than marked or coloured gasoline; (« essence incolore »)
"collector" means a person appointed or deemed to be a collector under section 10; but does not include a deputy collector; (« collecteur »)
"commercial cargo flight" means a commercial flight by an aircraft that is configured for carrying only cargo; (« vol commercial de transport de marchandises »)
"dealer" means any person who in the province sells gasoline or offers or keeps gasoline for sale, either by wholesale or by retail and in bulk or otherwise, from a filling station or any other place, and includes a person who in the capacity of a broker or commission agent takes orders for or arranges for the delivery of gasoline in bulk and a person referred to in subsection 10(2) or 10(3); (« marchand »)
"deputy collector" means a person duly appointed by a collector under subsection 10(11), or deemed to have been appointed by him under subsection 10(12) for the purposes therein stated; (« collecteur adjoint »)
"director" means the Deputy Minister of Finance or any Assistant Deputy Minister of Finance; (« directeur »)
"farm building" means a building used by a person, in the course of farming, exclusively for one or more of the following purposes:
(a) raising or keeping livestock for sale or for the sale of livestock products,
(b) growing crops — or storing crops grown by the person — for sale or for use as feed for livestock being raised or kept by the person for sale or for the sale of livestock products; (« bâtiment agricole »)
"filling station" means any pump, tank, store, vehicle, place or premises, where or from which gasoline is sold at retail; (« station-service »)
"gasoline" means a gaseous or liquid fuel — other than motive fuel as defined in The Motive Fuel Tax Act — that may be used to power an internal combustion engine or for heating, and any other fuel designated in the regulations as gasoline, but does not include
(a) natural gas,
(b) propane, butane or any other manufactured gas, or
(c) acetylene, a solvent, mechanical lighter fluid, fire starter fluid or any similar mixture or product,
unless it is delivered
(d) from a filling station directly into a tank or refillable container provided by the purchaser, or
(e) by means of a tank or refillable container
(i) provided to the purchaser in exchange for a similar tank or refillable container provided by the purchaser, or
(ii) that the purchaser can later provide to a dealer for a refill or in exchange for a similar tank or container filled with fuel; (« essence »)
"international cargo flight" means a commercial cargo flight carrying cargo that is
(a) loaded onto the aircraft at an airport outside Canada and unloaded from the aircraft at an airport in Manitoba, or
(b) loaded onto the aircraft at an airport in Manitoba and unloaded from the aircraft at an airport outside Canada; (« vol international de transport de marchandises »)
"International Fuel Tax Agreement" means the agreement entered into by the minister under section 18.1; (« Entente internationale concernant la taxe sur les carburants »)
"licence" means a licence issued by the director under this Act; (« licence »)
"licensed carrier" means a person who holds a carrier licence; (« transporteur autorisé »)
"marked or coloured gasoline" means gasoline that is marked and coloured or marked or coloured as provided under subsection 3(1); (« essence marquée ou colorée »)
"member jurisdiction" means a jurisdiction whose government is a party to the International Fuel Tax Agreement; (« ressort membre »)
"minister" means the Minister of Finance; (« ministre »)
"motor vehicle" means a motor vehicle as defined in The Highway Traffic Act, but does not include
(a) fire fighting apparatus; or
(b) a farm tractor, as defined in The Highway Traffic Act, that is used exclusively in carrying out agricultural work; or
(c) a farm truck, as that expression is defined in The Highway Traffic Act and registered as such under that Act; (« véhicule automobile »)
"permit" means a permit issued by the director under this Act; (« permis »)
"person" includes a partnership, a trust and the Crown in right of Manitoba; (« personne »)
"purchaser" means any person who
(a) purchases, or receives delivery of, or refines, gasoline within the province, or
(b) brings into the province gasoline acquired or refined outside of the province,
for his own use, or for use by others at his expense, or on behalf of, or as the agent for, a principal who desires to acquire the gasoline for use by him or other persons at his expense; but does not include a person who acquires gasoline for resale in the province, or refines gasoline for sale, except in so far as that gasoline is used by himself or by others at his expense; (« acheteur »)
"qualified motor vehicle" means a motor vehicle that is used interprovincially or internationally for the carriage of passengers or goods and that
(a) has a registered gross vehicle weight greater than 11,797 kg,
(b) has, by itself or when combined with the trailer with which it is used, a gross vehicle weight greater than 11,797 kg, or
(c) has three or more axles,
but does not include
(d) a vehicle that is used exclusively for personal pleasure by an individual, or
(e) while it is being used exclusively for personal pleasure by an individual, a motor home, a pickup truck with attached camper or a bus; (« véhicule automobile admissible »)
"refiner" means a person who refines, produces, manufactures, prepares, distills, compounds, or blends, for sale, gasoline or any product of petroleum; (« raffineur »)
"retail dealer" means a dealer who sells gasoline, or keeps gasoline for sale, directly to purchasers from a filling station; (« détaillant »)
"subsisting licence" or "subsisting permit" means a licence or permit that has not been suspended or cancelled and that has not expired; (« licence en vigueur » ou « permis en vigueur »)
"tax" means the tax imposed under section 2; (« taxe »)
"wholesale dealer" means a dealer other than a retail dealer. (« grossiste »)
S.M. 1989-90, c. 15, s. 2; S.M. 1998, c. 30, s. 13; S.M. 2000, c. 39, s. 7; S.M. 2003, c. 4, s. 14; S.M. 2004, c. 43, s. 10; S.M. 2005, c. 40, s. 10; S.M. 2006, c. 24, s. 23; S.M. 2007, c. 6, s. 8; S.M. 2008, c. 3, s. 7; S.M. 2009, c. 26, s. 8; S.M. 2010, c. 29, s. 9.
Administration and enforcement
Part I of The Tax Administration and Miscellaneous Taxes Act applies to the administration and enforcement of this Act.
IMPOSITION OF THE TAX
Except as otherwise provided in this section or section 2.1, a purchaser of gasoline shall pay tax at the following rate:
(a) repealed, S.M. 2007, c. 6, s. 9;
(b) for aircraft gasoline,
(i) 1.5¢ per litre, if it is delivered directly into the fuel tanks of an aircraft for a commercial cargo flight, or
(ii) 3.2¢ per litre, in any other case;
(c) for propane or butane, 3.0¢ per litre or 6.0¢ per kilogram;
(d) for any other gasoline, 11.5¢ per litre.
Repealed, S.M. 2007, c. 17, s. 6.
If the purchaser acquires the gasoline from a dealer, the tax is payable to the dealer at the time the gasoline is received, unless the purchaser has an arrangement under subsection 11(2) to pay the tax directly to a collector.
A purchaser, other than a licensed carrier, who brings gasoline into Manitoba in the fuel tank of a qualified motor vehicle must, upon entering Manitoba,
(a) obtain a permit to bring the gasoline into Manitoba exempt from tax under subsection (1); and
(b) pay to the minister a tax equal to the greater of
(i) $18., and
(ii) 6.0¢ for each kilometre travelled or to be travelled in Manitoba before the vehicle leaves Manitoba, as estimated by the minister.
Remittance by licensed carrier
The tax payable under subsection (1) by a licensed carrier on gasoline purchased outside Manitoba and used to operate a qualified motor vehicle in Manitoba must be remitted
(a) in the case of a carrier licensed under section 18.3, to the minister in accordance with section 18.4; and
(b) in the case of a carrier licensed by a member jurisdiction other than Manitoba, to that jurisdiction in accordance with the terms and conditions of the licence.
S.M. 1988-89, c. 19, s. 2; S.M. 1989-90, c. 15, s. 3; S.M. 1991-92, c.9, s. 252; S.M. 1991-92, c. 31, s. 9; S.M. 1993, c. 46, s. 11; S.M. 1995, c. 30, s. 2; S.M. 1997, c. 49, s. 9; S.M. 2000, c. 39, s. 8; S.M. 2004, c. 43, s. 11; S.M. 2007, c. 6, s. 9; S.M. 2007, c. 17, s. 6; S.M. 2009, c. 26, s. 9.
TAX EXEMPTIONS
Exemption for gasoline used for certain purposes
Propane, natural gas and marked or coloured gasoline may be purchased exempt from tax and without a permit when purchased
(a) for use only in operating
(i) agricultural machinery, other than a motor vehicle, while carrying out agricultural work on farm land in Manitoba, or
(ii) as permitted by section 180 of The Highway Traffic Act other than clause 180(2.1)(a), a truck registered as a farm truck under The Drivers and Vehicles Act;
(b) by a municipality, city, town or local government district for use only in operating
(i) fire fighting equipment or a lighting plant, or
(ii) its own equipment, other than a motor vehicle, for making or repairing roads, drainage works or other municipal works;
(c) for use only in operating a boat or snowmobile for trapping during an open trapping season, if the purchaser holds a trapper's licence under The Wildlife Act;
(d) for use only in operating a boat
(i) for prospecting, if the purchaser holds a prospector's licence under The Mines and Minerals Act, or
(ii) for shipping cargo for which the shipper or shipper's agent is charged a fee, if the purchaser is engaged in that business;
(e) by the holder of a commercial fishing licence under the Fisheries Act (Canada) for use only in
(i) operating a boat for catching or transporting fish, or
(ii) operating a tractor, or a snowmobile or similar tracked vehicle, to transport fish over the surface of a frozen lake or stream,
during an open season for commercial fishing;
(f) for use only in a commercial logging operation in one or more of the following ways:
(i) operating an engine, other than a motor vehicle engine, in the course of harvesting, handling or processing forest products,
(ii) operating a motor vehicle engine for off-road transportation of forest products or waste material,
(iii) operating an engine in the construction or maintenance of a logging road,
(iv) operating an engine off-road in connection with forest renewal activities, including scarification and site preparation;
(g) for use only in operating a vehicle in circumstances prescribed by regulation.
Clear gasoline may be purchased exempt from tax when purchased only for a use other than the operation of an internal combustion engine, if
(a) the purchaser holds a permit issued by the director allowing the gasoline to be purchased exempt from tax for that use, or the minister has waived, in accordance with the regulations, the requirement for a permit for the grade or class of gasoline being purchased or the use for which it is being purchased; and
(b) at the time of purchase, the purchaser informs the dealer of his or her name, address and permit number — if a permit is required — and the use for which the gasoline is being purchased.
Exemption for certain uses of propane
Propane may be purchased exempt from tax when purchased
(a) for use only in
(i) drying mineral ore concentrates, or
(ii) heating the replacement air used to ventilate a processing plant or underground mine in Manitoba,
in relation to the purchaser's mining for minerals as defined in The Mining Tax Act, if the invoice confirms that the propane is being purchased for one of those uses;
(b) for use only in heating a dwelling unit in which the purchaser resides;
(c) for use only in heating or cooling a farm building; or
(d) for use only in drying crops with a grain dryer in the course of farming.
2.1(4) to (6) Repealed, S.M. 2009, c. 26, s. 10.
S.M. 2004, c. 43, s. 11; S.M. 2005, c. 40, s. 12; S.M. 2006, c. 24, s. 24; S.M. 2007, c. 6, s. 10; S.M. 2008, c. 3, s. 8; S.M. 2009, c. 26, s. 10.
TAX REFUNDS
Refund for aircraft gasoline used in aerial spraying
A purchaser of aircraft gasoline is entitled to a refund of the tax paid on that gasoline if the purchaser
(a) owns or leases a single seat aircraft that is configured and registered with Transport Canada for aerial spraying;
(b) purchased the gasoline for use only in the aerial spraying of farm land in Manitoba; and
(c) applies for the refund in accordance with subsection (4).
Refund re aircraft gasoline used for international cargo flight
A purchaser of aircraft gasoline is entitled to a refund of the tax paid on that gasoline if
(a) the gasoline is purchased on the arrival or departure of an international cargo flight and is delivered directly into a fuel tank of the aircraft that made or is about to make that flight; and
(b) the purchaser applies for the refund in accordance with subsection (4).
A purchaser of gasoline who exports it in bulk from Manitoba is entitled to a refund of the tax paid on that gasoline if
(a) it is not exported in the fuel tank of a motor vehicle or aircraft;
(b) it is exported for the purposes of sale or resale; and
(c) the purchaser applies for the refund in accordance with subsection (4).
Refund of tax paid on clear gasoline
If clear gasoline has been
(a) purchased in circumstances where marked or coloured gasoline was not available, and the purchaser could have purchased it exempt from tax if it had been available; and
(b) used only for a purpose for which marked or coloured gasoline could have been purchased by the purchaser exempt from tax;
the purchaser is entitled, upon applying in accordance with subsection (4), to a refund of the tax paid on that purchase.
Refund of tax on gasoline used to produce electricity
A purchaser of gasoline is entitled to a refund of the tax paid on that gasoline if
(a) the gasoline is used by the purchaser to produce electricity for sale; and
(b) the purchaser applies for the refund in accordance with subsection (4).
To obtain a refund under this section of tax paid on a purchase of gasoline, the purchaser must apply for it to the minister within two years after the date of the purchase, and the application must include
(a) a copy of the invoice for the purchase;
(b) evidence substantiating to the minister's satisfaction the purchaser's entitlement to the refund; and
(c) in the case of a refund under subsection (2), a certificate from the jurisdiction to which the gasoline was exported showing that tax has been paid, or that no tax is payable, in that jurisdiction in respect of the gasoline.
No refund is payable under this section if the application for it is supported, in whole or in part, by a misrepresentation of a material fact or by an omission that, in the minister's opinion, was designed to lead to a misrepresentation.
S.M. 2004, c. 43, s. 11; S.M. 2007, c. 6, s. 11; S.M. 2009, c. 26, s. 11.
MARKING OR COLOURING OF GASOLINE
Marking or colouring of gasoline
Gasoline used for any purpose described in subsection 2.1(1) may be marked or coloured as provided in the regulations.
Gasoline marked or coloured as provided in subsection (1) shall not be purchased or used for any purpose except as provided in subsection 2.1(1).
The minister may designate persons who are authorized to mark or colour gasoline under this Act.
LICENCES AND PERMITS
Retail dealer's licence required
No person shall sell gasoline, 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 director.
Licence to sell propane and butane
No person shall sell propane or butane in a portable cylinder, in bulk or for use in a motor vehicle unless the person is a collector or deputy collector and holds a licence issued for that purpose by the director.
Wholesale dealer's licence required
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 director, and is a collector or a deputy collector.
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 director; or
(b) in the case of a person who blends gasoline or any product of petroleum but does not otherwise carry on business or act as a refiner, he holds a permit as required under subsection 5(4) or he is exempt under the regulations from having to have a permit.
Licence to sell to retail dealer
No person shall, within the province, sell gasoline to a retail dealer unless the seller is the holder of a subsisting licence issued by the director to a wholesale dealer.
4(5) and (6) Repealed, S.M. 2008, c. 3, s. 9.
No person shall, within the province, sell gasoline to a retail dealer unless that retail dealer is the holder of a subsisting licence issued by the director to a retail dealer.
Application for dealer's and refiner's licence
Every dealer and every refiner desiring a licence to sell or refine gasoline must apply to the director for such a licence.
Repealed, S.M. 2008, c. 3, s. 9.
4(10) to (16) Repealed, S.M. 2000, c. 39, s. 9.
S.M. 2000, c. 39, s. 9; S.M. 2003, c. 4, s. 15; S.M. 2004, c. 43, s. 13; S.M. 2005, c. 40, s. 13; S.M. 2008, c. 3, s. 9.
5(1) to (3) Repealed, S.M. 2004, c. 43, s. 14.
Any person, other than a refiner who is the holder of a subsisting licence issued by the director to a refiner, who desires to blend gasoline with any other product of petroleum not subject to the tax for the purpose of resale, shall first obtain a blending permit from the director, unless he is exempt under the regulations from having to have a permit.
5(5) to (10) Repealed, S.M. 2004, c. 43, s. 14.
S.M. 1989-90, c. 15, s. 4; S.M. 1993, c. 46, s. 12; S.M. 2003, c. 4, s. 16; S.M. 2004, c. 43, s. 14; S.M. 2005, c. 40, s. 13; S.M. 2008, c. 3, s. 10.
Repealed.
S.M. 1998, c. 30, s. 14; S.M. 2003, c. 4, s. 17; S.M. 2005, c. 40, s. 13 and 14; S.M. 2009, c. 26, s. 12.
COLLECTORS
The minister may appoint any person to be a collector under this Act.
Persons deemed to be collectors
A person who has not been appointed a collector under subsection (1) but who imports bulk gasoline into the province or acquires or comes into possession of bulk gasoline otherwise than from a licensed dealer or a collector in Manitoba, in an amount of 4,500 or more litres, shall, notwithstanding anything in this Act, be conclusively deemed to be a collector in respect of that bulk gasoline and shall
(a) immediately upon bringing the bulk gasoline into the province or acquiring or coming into possession of it otherwise than from a licensed dealer or a collector in Manitoba, make a report to the minister in accordance with 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
A person who has not been appointed a collector under subsection (1) but who imports bulk gasoline into the province or acquires or comes into possession of bulk gasoline otherwise than from a licensed dealer or a collector in Manitoba, in an amount in excess of 200 litres but less than 4,500 litres, shall, notwithstanding anything in this Act, be conclusively deemed to be a collector in respect of that bulk gasoline and shall
(a) immediately after bringing the bulk gasoline into the province or acquiring or coming into possession of it otherwise than from a licensed dealer or collector in Manitoba, make a report to the minister in accordance with the regulations; and
(b) within seven days after bringing the bulk gasoline into the province or acquiring or coming into possession of it otherwise than from a licensed dealer or a collector in Manitoba, pay the tax thereon as imposed under section 2 in the manner prescribed in the regulations.
No person, other than a person who has been appointed a collector under subsection (1), shall have possession of more than 200 litres of bulk gasoline unless
(a) he acquired that gasoline from a licensed dealer or a collector in Manitoba; or
(b) he has made the report or payment required under subsection (2) or (3).
10(4) to (9) Repealed, S.M. 2005, c. 40, s. 14.
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
A collector may appoint any licensed retail dealer or licensed wholesale dealer to be his deputy collector; and, except in cases to which subsection (12) applies, he shall, on appointing a deputy collector, forthwith notify the minister in writing of the name and address of the person appointed.
Deputy collectors deemed appointed
Every licensed retail dealer, and every licensed wholesale dealer to whom gasoline is sold by a wholesale dealer who is a collector, shall be deemed to have been appointed a deputy collector by the wholesale dealer who makes the sale, and shall carry out and perform the duties imposed on a deputy collector under this Act and the regulations.
10(13) to (17) Repealed, S.M. 2005, c. 40, s. 14.
S.M. 1988-89, c. 19, s. 3; S.M. 2000, c. 39, s. 10; S.M. 2003, c. 4, s. 18; S.M. 2004, c. 43, s. 15; S.M. 2005, c. 40, s. 14.
COLLECTION AND REMISSION OF TAX
Every collector shall collect the tax, or cause it to be collected, from each purchaser who purchases gasoline in respect of which the tax is payable from him or from a retail dealer or wholesale dealer who is a deputy collector appointed or deemed to have been appointed by him.
Arrangements for collection of tax by deputy collectors
Every retail dealer, and every wholesale dealer who is also a deputy collector, from whom gasoline is purchased in respect of which the tax is payable shall collect the tax from the purchaser thereof, unless the collector whose deputy he is authorizes him to arrange with certain specified persons to pay the tax directly to the collector, in which case he may, in the case of those persons, make such arrangements in accordance with the terms and conditions of the authorization.
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
A retail dealer who, under subsection 10(2), becomes a collector, shall remit directly to the minister all moneys collected by him as proceeds of the tax in respect of sales of gasoline that he has imported or acquired or that has come into his possession as mentioned in subsection 10(2); and in respect of the remission he shall comply with section 12.
Remission of tax by collectors
Each collector shall, in the manner and at the times prescribed by the regulations, remit to the minister all moneys received by the collector under section 11 either directly from the purchasers or through deputy collectors as proceeds of the tax; and the remittance shall be accompanied by a return containing such information as the regulations require.
12(2) to (4) Repealed, S.M. 2000, c. 39, s. 11.
S.M. 1989-90, c. 15, s. 5; S.M. 2000, c. 39, s. 11; S.M. 2003, c. 4, s. 19; S.M. 2004, c. 43, s. 16.
Repealed.
S.M. 1998, c. 30, s. 15; S.M. 2005, c. 40, s. 14; S.M. 2009, c. 26, s. 12.
Agreement with collectors respecting estimated tax remissions
In order to facilitate the collection of the tax, and the remission of moneys that are the proceeds thereof, the minister may include in an agreement with a collector, pursuant to subsection 10(10), a provision whereby the amount of moneys to be remitted by the collector during any specified period, as proceeds of the tax, will be estimated as provided in the agreement, and payment of sums on account of that amount will be made as set out in the agreement.
Computation of proceeds of tax
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.
Repealed, S.M. 2006, c. 24, s. 25.
Payment of balance by collector
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 required to be remitted by the collector for 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.
14(5) and (6) Repealed, S.M. 2007, c. 6, s. 12 .
S.M. 2006, c. 24, s. 25; S.M. 2007, c. 6, s. 12.
Allowances to collectors for losses
In computing the amount of moneys deemed to have been received as proceeds of the tax in any period by a collector, appointed under subsection 10(1), the minister may require the collector to account strictly for purchases and sales of gasoline made by the collector and to justify and establish to the satisfaction of the minister, any claims made by the collector for each classification of loss due to evaporation, spillage, temperature variations, equipment leaks or product mixes.
The minister may authorize or require any wholesale dealer who is a collector, in taking accounts with any dealer who is a deputy collector and computing the amount of moneys received by him as proceeds of the tax collected by him, to allow that retail dealer such allowances in an amount equal to 0.32% of the applicable tax rate for each litre of gasoline on which the tax is payable, received by the deputy collector during the period for which the computation is made, for losses of gasoline in his hands caused by evaporation, shrinkage, spillage, or any similar cause.
Direct application to minister for refund
Notwithstanding subsection (2), any licensed retail dealer who is a deputy collector, may apply to the minister for a refund of any tax moneys remitted by the dealer and not fully recovered under subsection (2), if the licensed retail dealer can substantiate to the satisfaction of the minister, his claim for actual gasoline losses due to evaporation, shrinkage or spillage, in excess of the allowance over any 12 consecutive month period.
Payment of refund to retail dealer
Where the minister is satisfied that the claim by a licensed retail dealer under subsection (3) is properly substantiated, he may refund to the dealer the amount of the tax paid on the actual gasoline loss during the 12 consecutive month period referred to under subsection (3), less the amount of the allowances received by the retail dealer during that same period.
Time limitation on application for refund
No application for a refund under subsection (3) shall be made after the expiry of two years after the end of the year in which the loss occurred with respect to which the claim for a refund is made.
S.M. 1993, c. 46, s. 13; S.M. 2008, c. 3, s. 11.
Repealed.
R.S.M. 1987 Supp., c. 28, s. 1; S.M. 1988-89, c. 19, s. 4; S.M. 1993, c. 46, s. 14; S.M. 1998, c. 30, s. 16; S.M. 2000, c. 39, s. 13; S.M. 2002, c. 19, s. 6; S.M. 2003, c. 4, s. 20 and 21; S.M. 2004, c. 43, s. 17; S.M. 2005, c. 40, s. 14.
INTERNATIONAL FUEL TAX AGREEMENT
Minister may enter into agreement
The minister may, with the approval of the Lieutenant Governor in Council, enter into an agreement with one or more governments of other jurisdictions, whether inside or outside Canada, to facilitate the interjurisdictional administration of the collection, remittance and enforcement of the tax on gasoline imposed under this Act and under similar Acts of other jurisdictions.
S.M. 1994, c. 23, s. 9; S.M. 2000, c. 39, s. 14.
Payments to member jurisdictions
Despite any other provision of this or any other Act, the minister may pay to a member jurisdiction the part of the tax or any other amount remitted to the minister in accordance with this Act or the International Fuel Tax Agreement that, under the agreement, is payable to that jurisdiction.
Payments out of Consolidated Fund
Any payment made under subsection (1) shall be paid out of the Consolidated Fund from the proceeds of the tax.
S.M. 1994, c. 23, s. 9; S.M. 2000, c. 39, s. 15; S.M. 2007, c. 6, s. 13.
Upon application by a carrier accompanied by payment of the applicable fees, the director may issue to the carrier
(a) a licence that recognizes the carrier as a person to whom the International Fuel Tax Agreement applies; and
(b) two decals for each qualified motor vehicle owned or operated by the carrier.
Upon application by a licensed carrier accompanied by payment of the applicable fee, the director must issue to the carrier two decals for each additional qualified motor vehicle owned or operated by the carrier and for which decals were not issued when the carrier's licence was issued under this section.
The fee payable
(a) for a carrier licence is $65; and
(b) for each set of two carrier decals is $5.
Obligations re licence and decals
When a qualified motor vehicle is operated in Manitoba under a carrier licence,
(a) the operator of the vehicle must
(i) carry a copy of the licence in the cab of the vehicle at all times,
(ii) produce the copy of the licence for inspection upon the request of a peace officer or other authorized person, and
(iii) ensure that carrier decals are affixed to the cab of the vehicle in accordance with the regulations; and
(b) the owner of the vehicle, if he or she is not the operator of it, must
(i) ensure that a copy of the licence is carried by the operator in the cab of the vehicle, and
(ii) ensure that carrier decals are affixed to the cab of the vehicle in accordance with the regulations.
Carrier licence and decals not transferable
No person shall assign or otherwise transfer a carrier licence or carrier decals issued by the director.
Terms and conditions of licence
The terms and conditions of a carrier licence include the terms and conditions of the International Fuel Tax Agreement that are set out or incorporated by reference in the application form for a carrier licence.
S.M. 2000, c. 39, s. 16; S.M. 2004, c. 43, s. 18; S.M. 2007, c. 6, s. 14; S.M. 2009, c. 26, s. 13.
Quarterly reports and remittances
The holder of a carrier licence issued by the director must
(a) provide to the director a quarterly report, in a form approved by the minister or the director, setting out for the period covered by the report all information required by the form, including
(i) the distance travelled in each member jurisdiction,
(ii) the quantity of gasoline purchased in each member jurisdiction, and
(iii) the quantity of gasoline used in each member jurisdiction; and
(b) remit to the minister with the report an amount equal to the total of the net taxes, interest and penalties, if any, payable to the member jurisdictions.
The minister may refund to the holder of a carrier licence issued by the director the amount of any net overpayment of gasoline taxes or other amounts paid to member jurisdictions.
S.M. 2000, c. 39, s. 16; S.M. 2004, c. 43, s. 19.
18.5 to 18.7 Repealed.
S.M. 2000, c. 39, s. 16; S.M. 2005, c. 40, s. 14.
REFINERS' RETURNS
A refiner must file monthly production returns in accordance with the regulations.
Repealed, S.M. 2005, c. 40, s. 14.
S.M. 2003, c. 4, s. 22; S.M. 2004, c. 43, s. 20; S.M. 2005, c. 40, s. 14.
19.1 to 38.2 Repealed.
S.M. 1988-89, c. 19, s. 5 and 6; S.M. 1989-90, c. 15, s. 6; S.M. 1990-91, c. 12, s. 8; S.M. 1992, c. 52, s. 13; S.M. 1993, c. 46, s. 15; S.M. 1998, c. 30, s. 17 to 19; S.M. 2000, c. 39, s. 17 to 19; S.M. 2002, c. 19, s. 7; S.M. 2003, c. 4, s. 23 and 24; S.M. 2004, c. 43, s. 21 to 28; S.M. 2005, c. 40, s. 14; S.M. 2007, c. 6, s. 16.
REGULATIONS
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) to (c) repealed, S.M. 2004, c. 43, s. 29;
(d) specifying the grades, classes or uses of gasoline with respect to the purchase of which the requirement of a permit under subsection 2.1(2) may be waived;
(e) prescribing the manner and method of marking or colouring gasoline;
(f) repealed, S.M. 2009, c. 26, s. 14;
(g) repealed, S.M. 2003, c. 4, s. 25;
(h) respecting refunds;
(i) repealed, S.M. 2009, c. 26, s. 14;
(j) classifying licences and licence holders, and permits and permit holders;
(k) to (m) repealed, S.M. 2009, c. 26, s. 14;
(n) repealed, S.M. 2003, c. 4, s. 25;
(o) prescribing the manner in which, and the times when, collectors shall remit to the minister moneys received by them from retail dealers as proceeds of the tax;
(p) establishing a schedule of allowances that may be allowed to an appointed collector in respect of returns made by him for such differences, if any, between the quantities of gasoline from time to time imported or refined, compounded or manufactured, or bought, within the province by him, and that sold by him, as are caused by evaporation, accident, and losses incidental to his business as an appointed collector hereunder;
(q) establishing a schedule of allowances that may be allowed to a deputy collector who is a retail dealer in respect of returns made by him for such differences, if any, between the quantities of gasoline from time to time bought within the province by him, and that sold by him, as are caused by evaporation, accident, and losses incidental to his business as a deputy collector who is a retail dealer hereunder;
(r) respecting application procedures and reporting requirements;
(s) repealed, S.M. 2003, c. 4, s. 25;
(t) repealed, S.M. 2005, c. 40, s. 15;
(u) exempting persons carrying on certain types of blending of gasoline or products of petroleum from having to have a permit issued under section 5;
(v) repealed, S.M. 2004, c. 43, s. 29;
(w) to (z) repealed, S.M. 2005, c. 40, s. 15;
(aa) repealed, S.M. 2003, c. 4, s. 25;
(bb) respecting the filing of returns generally by any person under this Act;
(cc) repealed, S.M. 2003, c. 4, s. 25;
(dd) repealed, S.M. 2004, c. 43, s. 29;
(ee) providing for the exemption of a class or classes of persons or gasoline from this Act or the regulations or any provision of this Act or the regulations;
(ff) respecting any matter that the Lieutenant Governor in Council considers necessary or advisable to carry out an agreement entered into under section 18.1, including
(i) the issuance or renewal of licences and decals,
(ii) terms and conditions subject to which licences and decals shall be issued,
(iii) the date on which licences and decals shall expire,
(iv) the fee to be paid for licences and decals,
(v) the manner in which and the time when refunds of tax shall be made, and
(vi) repealed, S.M. 2003, c. 4, s. 25;
(gg) repealed, S.M. 2005, c. 40, s. 15.
A regulation under this section may be made retroactive to the extent the Lieutenant Governor in Council considers it necessary in order to implement or give effect to
(a) a tax or administrative measure included in a budget presented to the Legislative Assembly; or
(b) an amendment to this Act.
S.M. 1989-90, c. 15, s. 7; S.M. 1993, c. 46, s. 16; S.M. 1994, c. 23, s. 10; S.M. 2000, c. 39, s. 20; S.M. 2003, c. 4, s. 25; S.M. 2004, c. 43, s. 29; S.M. 2005, c. 40, s. 15; S.M. 2009, c. 26, s. 14.
All licences and permits in force immediately before this Act comes into force continue in force.