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C.C.S.M. c. G40
The Gasoline Tax Act
| 1 | Definitions | |
| 1.1 | Administration and enforcement | |
| IMPOSITION OF THE TAX | ||
| 2 | (1) | Imposition of tax |
| (2) | ||
| (3) | When tax payable | |
| (4) | Single trip permit and tax | |
| (5) | Remittance by licensed carrier | |
| TAX EXEMPTIONS | ||
| 2.1 | (1) | Exemption for gasoline used for certain purposes |
| (2) | Exemption for non-engine use | |
| (3) | Exemption for certain uses of propane | |
| (4) to (6) | ||
| TAX REFUNDS | ||
| 2.2 | (1) | Refund for aircraft gasoline used in aerial spraying |
| (1.1) | Refund re aircraft gasoline used for international cargo flight | |
| (2) | Refund to exporters | |
| (3) | Refund of tax paid on clear gasoline | |
| (3.1) | Refund of tax on gasoline used to produce electricity | |
| (4) | Application for refund | |
| (5) | Misrepresentation | |
| MARKING OR COLOURING OF GASOLINE | ||
| 3 | (1) | Marking or colouring of gasoline |
| (2) | Limitation of use | |
| (3) | Designation of markers | |
| LICENCES AND PERMITS | ||
| 4 | (1) | Retail dealer's licence required |
| (1.1) | Licence to sell propane and butane | |
| (2) | Wholesale dealer's licence required | |
| (3) | Refiner's licence required | |
| (4) | Licence to sell to retail dealer | |
| (5) and (6) | ||
| (7) | Limitation on sales | |
| (8) | Application for dealer's and refiner's licence | |
| (9) | ||
| (10) to (16) | ||
| (1) to (3) | ||
| (4) | Blending permit required | |
| (5) to (10) | ||
| 6 to 9 | ||
| COLLECTORS | ||
| 10 | (1) | Appointment of collector |
| (2) | Persons deemed to be collectors | |
| (3) | Other persons deemed to be collectors | |
| (3.1) | Import limitation | |
| (4) to (9) | ||
| (10) | Agreements with collectors | |
| (11) | Appointment of deputy collectors | |
| (12) | Deputy collectors deemed appointed | |
| (13) to (17) | ||
| COLLECTION AND REMISSION OF TAX | ||
| 11 | (1) | Duty of collectors |
| (2) | Arrangements for collection of tax by deputy collectors | |
| (3) | Remission of proceeds | |
| (4) | Remission of tax by certain collectors | |
| 12 | (1) | Remission of tax by collectors |
| (2) to (4) | ||
| 13 | ||
| 14 | (1) | Agreement with collectors respecting estimated tax remissions |
| (2) | Computation of proceeds of tax | |
| (3) | ||
| (4) | Payment of balance by collector | |
| (5) and (6) | ||
| 15 | (1) | Allowances to collectors for losses |
| (2) | Allowances to retail dealers | |
| (3) | Direct application to minister for refund | |
| (4) | Payment of refund to retail dealer | |
| (5) | Time limitation on application for refund | |
| 16 to 18 | ||
| INTERNATIONAL FUEL TAX AGREEMENT | ||
| 18.1 | Minister may enter into agreement | |
| 18.2 | (1) | Payments to member jurisdictions |
| (2) | Payments out of Consolidated Fund | |
| 18.3 | (1) | Carrier licence and decals |
| (2) | Additional decals | |
| (2.1) | Licence and decal fees | |
| (3) | Obligations re licence and decals | |
| (4) | Carrier licence and decals not transferable | |
| (5) | Terms and conditions of licence | |
| 18.4 | (1) | Quarterly reports and remittances |
| (2) | Refund to licensed carrier | |
| 18.5 to 18.7 | ||
| REFINERS' RETURNS | ||
| 19 | (1) | Returns by refiners |
| (2) | ||
| 19.1 to 38.2 | ||
| REGULATIONS | ||
| 39 | (1) | Regulations |
| (2) | Effective date | |
| 40 | Old licences and permits | |