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REPEALED
Date: April 1, 2011


C.C.S.M. c. M220

The Motive Fuel Tax Act

Table of contents

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 »)

"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 19.3, 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 19.3, or

(b) a member jurisdiction other than Manitoba; (« licence de transporteur »)

"collector" means a person appointed or deemed to be a collector under section 11, 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 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. (« 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 motive fuel is sold at retail. (« station-service »)

"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 19.1; (« Entente internationale concernant la taxe sur les carburants »)

"jet fuel" means motive fuel used to operate a jet engine aircraft or to test an aircraft jet engine on the ground; (« carburant pour avions à réaction »)

"1-K Kerosene" means a grade of kerosene that is refined to a standard as fixed by the Canadian General Standards Board; (« kérosène 1-K »)

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

"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 »)

"motive fuel" means

(a) any fuel that is purchased for use in powering a diesel or jet engine,

(b) kerosene, bunker fuel or crude oil, if it is purchased only for heating, and

(c) any other fuel designated in the regulations as motive fuel; (« carburant »)

"motor vehicle" 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 »)

"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, 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 »)

"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, 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 »)

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

S.M. 1988-89, c. 19, s. 47; S.M. 1998, c. 30, s. 41; S.M. 2000, c. 39, s. 72; S.M. 2003, c. 4, s. 65; S.M. 2004, c. 43, s. 63; S.M. 2005, c. 40, s. 54; S.M. 2006, c. 24, s. 52; S.M. 2007, c. 6, s. 52; S.M. 2009, c. 26, s. 41; S.M. 2010, c. 15, s. 9; S.M. 2010, c. 29, s. 10.

Administration and enforcement

1.1

Part I of The Tax Administration and Miscellaneous Taxes Act applies to the administration and enforcement of this Act.

S.M. 2005, c. 40, s. 55.

IMPOSITION OF THE TAX

Imposition of tax

2(1)

Except as otherwise provided in this section or section 2.1, a purchaser of motive fuel shall pay tax at the following rate:

(a) for bunker fuel or crude oil to be used only for heating, 1.7¢ per litre;

(b) for marked or coloured motive fuel to be used only for heating, 1.9¢ per litre;

(c) for motive fuel to be used only for operating a railway locomotive and equipment attached directly to the same fuel supply system that services the locomotive, 6.3¢ per litre;

(d) for jet fuel,

(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;

(e) for any other motive fuel, 11.5¢ per litre.

When tax payable

2(2)

If the purchaser acquires the motive fuel from a dealer, the tax is payable to the dealer at the time the motive fuel is received, unless the purchaser has an arrangement under subsection 12(2) to pay the tax directly to a collector.

Single trip permit and tax

2(3)

A purchaser, other than a licensed carrier, who brings motive fuel into Manitoba in the fuel tank of a qualified motor vehicle must, upon entering Manitoba,

(a) obtain a permit to bring the motive fuel 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¢ for each kilometre travelled, or to be travelled, in Manitoba before the vehicle leaves Manitoba, as estimated by the minister.

Remittance by licensed carrier

2(4)

The tax payable under subsection (1) by a licensed carrier on motive fuel 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 19.3, to the minister in accordance with section 19.4; 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. 13, s. 28; S.M. 1988-89, c. 19, s. 48; S.M. 1989-90, c. 15, s. 55; S.M. 1991-92, c. 31, s. 19; S.M. 1992, c. 52, s. 50; S.M. 1993, c. 46, s. 64; S.M. 1994, c. 23, s. 26; S.M. 1996, c. 66, s. 15; S.M. 1997, c. 49, s. 24; S.M. 1998, c. 30, s. 42; S.M. 1999, c. 3, s. 15; S.M. 2000, c. 39, s. 73; S.M. 2002, c. 19, s. 43; S.M. 2004, c. 43, s. 64; S.M. 2009, c. 26, s. 42.

TAX EXEMPTIONS

Exemption re residential or farm heating, grain drying

2.1(1)

Marked or coloured motive fuel may be purchased exempt from tax when purchased

(a) for use only in heating a dwelling unit in which the purchaser resides;

(b) for use only in heating or cooling a farm building; or

(c) for use only in drying crops with a grain dryer in the course of farming.

Exemption for fuel used for certain purposes

2.1(2)

Marked or coloured motive fuel, bunker fuel and crude oil may be purchased exempt from tax and without a permit when purchased

(a) for use only in operating

(i) agricultural machinery, other than motor vehicles, 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 machinery used by a hospital as defined in The Health Services Insurance Act;

(d) 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;

(e) 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;

(f) for use only in operating an engine exclusively off-highway

(i) to recover ore, or

(ii) to transport ore from a mine in Manitoba to a processing centre in Manitoba,

in connection with the purchaser's mining for minerals as defined in The Mining Tax Act; or

(g) for use only in operating an engine off-road exclusively for exploring for minerals as defined in The Mining Tax Act, other than in a mine as defined in that Act, but only if the fuel is marked or coloured motive fuel.

Exemption re international ocean-going ship

2.1(3)

Motive fuel may be purchased exempt from tax when purchased for use only in operating an international ocean-going ship on a voyage to a country other than Canada.

2.1(4) to (6)   Repealed, S.M. 2009, c. 26, s. 43.

Exemption for 1-K Kerosene

2.1(7)

1-K Kerosene may be purchased exempt from tax and without a permit.

2.1(8)

Repealed, S.M. 2010, c. 15, s. 9.

S.M. 2004, c. 43, s. 64; S.M. 2006, c. 24, s. 53; S.M. 2007, c. 6, s. 53; S.M. 2008, c. 3, s. 53; S.M. 2009, c. 26, s. 43; S.M. 2010, c. 15, s. 9.

TAX REFUNDS

Tax refund re international ocean-going ship

2.2(1)

A dealer who has paid or remitted tax in respect of a sale of motive fuel that was exempt from tax by reason of subsection 2.1(3) is entitled to a refund of that tax if

(a) the dealer delivered the fuel directly into the fuel tanks of an international ocean-going ship for operating the ship on a voyage to a country other than Canada; and

(b) the dealer applies for the refund in accordance with subsection (4).

Refund re jet fuel used for international cargo flight

2.2(1.1)

A purchaser of jet fuel is entitled to a refund of the tax paid on that fuel if

(a) the fuel 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).

Refund to exporters

2.2(2)

A purchaser of motive fuel who exports it in bulk from Manitoba is entitled to a refund of the tax paid on that fuel if

(a) it is not exported in the fuel tank of a motor vehicle or aircraft;

(b) it is exported for the purpose of sale or resale; and

(c) the purchaser applies for the refund in accordance with subsection (4).

Refund of tax paid on clear motive fuel

2.2(3)

If motive fuel that is not marked or coloured has been

(a) purchased in circumstances where marked or coloured motive fuel 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 motive fuel 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 motive fuel used to produce electricity

2.2(3.1)

A purchaser of motive fuel is entitled to a refund of the tax paid on that motive fuel if

(a) the motive fuel is used by the purchaser to produce electricity for sale; and

(b) the purchaser applies for the refund in accordance with subsection (4).

Application for refund

2.2(4)

To obtain a refund under this section of tax paid on a purchase of motive fuel, the person entitled to it 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 person's entitlement to the refund; and

(c) in the case of a refund under subsection (2), a certificate from the jurisdiction to which the fuel was exported showing that tax has been paid, or that no tax is payable, in that jurisdiction in respect of the fuel.

Misrepresentation

2.2(5)

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. 64; S.M. 2007, c. 6, s. 54; S.M. 2009, c. 26, s. 44.

MARKING OR COLOURING OF MOTIVE FUEL

Marking or colouring of motive fuel

3(1)

Motive fuel used for any purpose described in clause 2(1)(b) or subsection 2.1(1) or (2) may be marked or coloured as provided in the regulations.

Limitation of use

3(2)

Motive fuel marked or coloured as provided in clause 2(1)(b) or subsection (1) shall not be purchased or used for any purpose except as provided in subsection 2.1(1) or (2).

S.M. 1989-90, c. 15, s. 56; S.M. 1997, c. 49, s. 25; S.M. 2005, c. 40, s. 56; S.M. 2008, c. 3, s. 54.

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 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 and is a collector or a deputy collector.

5(2) to (4)   Repealed, S.M. 2004, c. 43, s. 65.

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 director 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 director; 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(5) 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 director 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 director 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 must apply to the director for such a licence.

5(10) to (16)   Repealed, S.M. 2000, c. 39, s. 74.

5(17) and (18)   Repealed, S.M. 2004, c. 43, s. 65.

S.M. 1988-89, c. 11, s. 28; S.M. 2000, c. 39, s. 74; S.M. 2003, c. 4, s. 66; S.M. 2004, c. 43, s. 65; S.M. 2005, c. 40, s. 57.

6(1) to (4)   Repealed, S.M. 1989-90, c. 15, s. 57.

Blending permit required

6(5)

Any person, other than a refiner who is a holder of a subsisting licence issued by the director 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 director, unless he is exempt under the regulations from having to have a permit.

6(6) and (7)   Repealed, S.M. 2004, c. 43, s. 66.

S.M. 1989-90, c. 15, s. 57; S.M. 2003, c. 4, s. 67; S.M. 2004, c. 43, s. 66; S.M. 2005, c. 40, s. 57.

7 to 10

Repealed.

S.M. 1998, c. 30, s. 43; S.M. 2005, c. 40, s. 58; S.M. 2009, c. 26, s. 45.

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 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

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 accordance with 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.

Import limitation

11(4.1)

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 motive fuel unless

(a) he acquired that motive fuel from a licensed dealer or a collector in Manitoba; or

(b) he has made the report or payment required under subsection (3) or (4).

11(5) to (10)   Repealed, S.M. 2005, c. 40, s. 58.

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.

11(14) to (18) Repealed, S.M. 2005, c. 40, s. 58.

S.M. 1988-89, c. 19, s. 49; S.M. 2000, c. 39, s. 75; S.M. 2001, c. 41, s. 32; S.M. 2003, c. 4, s. 69; S.M. 2004, c. 43, s. 67; S.M. 2005, c. 40, s. 58.

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 containing such information as the regulations require.

13(2) to (4)   Repealed, S.M. 2000, c. 39, s. 76.

S.M. 1989-90, c. 15, s. 58; S.M. 2000, c. 39, s. 76; S.M. 2003, c. 4, s. 70; S.M. 2004, c. 43, s. 68.

14

Repealed.

S.M. 1998, c. 30, s. 44; S.M. 2005, c. 40, s. 58; S.M. 2009, c. 26, s. 45.

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.

15(3)

Repealed, S.M. 2006, c. 24, s. 54.

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 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.

15(5) and (6) Repealed.

S.M. 2006, c. 24, s. 54; S.M. 2007, c. 6, s. 55.

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.

1           7 to 19 Repealed.

S.M. 1988-89, c. 19, s. 50; S.M. 1993, c. 46, s. 65; S.M. 1998, c. 30, s. 45; S.M. 2000, c. 39, s. 78; S.M. 2002, c. 19, s. 44; S.M. 2003, c. 4, s. 71 and 72; S.M. 2004, c. 43, s. 69; S.M. 2005, c. 40, art. 58.

INTERNATIONAL FUEL TAX AGREEMENT

Minister may enter into agreement

19.1

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 motive fuel imposed under this Act and under similar Acts of other jurisdictions.

S.M. 1994, c. 23, s. 27; S.M. 2000, c. 39, s. 79.

Payments to member jurisdictions

19.2(1)

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

19.2(2)

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. 27; S.M. 2000, c. 39, s. 80; S.M. 2007, c. 6, s. 56.

Carrier licence and decals

19.3(1)

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.

Additional decals

19.3(2)

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.

Licence and decal fees

19.3(2.1)

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

19.3(3)

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

19.3(4)

No person shall assign or otherwise transfer a carrier licence or carrier decals issued by the director.

Terms and conditions of licence

19.3(5)

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. 81; S.M. 2004, c. 43, s. 70; S.M. 2007, c. 6, s. 57; S.M. 2009, c. 26, s. 46.

Quarterly reports and remittances

19.4(1)

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 motive fuel purchased in each member jurisdiction, and

(iii) the quantity of motive fuel 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.

Refund to licensed carrier

19.4(2)

The minister may refund to the holder of a carrier licence issued by the director the amount of any net overpayment of motive fuel taxes or other amounts paid to member jurisdictions.

S.M. 2000, c. 39, s. 81; S.M. 2004, c. 43, s. 71.

19.5 to 19.7   Repealed.

S.M. 2000, c. 39, s. 81; S.M. 2005, c. 40, s. 58.

REFINERS' RETURNS

Returns by refiners

20(1)

A refiner must file monthly production returns in accordance with the regulations.

20(2)

Repealed, S.M. 2005, c. 40, s. 58.

20(3)

Repealed, S.M. 2007, c. 6, s. 58.

S.M. 2003, c. 4, s. 73; S.M. 2004, c. 43, s. 72; S.M. 2005, c. 40, s. 58; S.M. 2007, c. 6, s. 58.

20.1 to 37.2 Repealed.

S.M. 1988-89, c. 11, s. 28; S.M. 1988-89, c. 19, s. 51 and 52; S.M. 1989-90, c. 15, s. 59 to 61; S.M. 1991-92, c. 41, s. 16; S.M. 1992, c. 52, s. 51; S.M. 1997, c. 49, s. 26 and 27; S.M. 1998, c. 30, s. 46 to 48; S.M. 2000, c. 39, s. 82 to 84; S.M. 2002, c. 19, s. 45; S.M. 2003, c. 4, s. 74 and 75; S.M. 2004, c. 43, s. 73 to 81; S.M. 2005, c. 40, s. 58; S.M. 2007, c. 6, s. 59.

REGULATIONS

Regulations

38(1)

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) and (b) repealed, S.M. 2004, c. 43, s. 82;

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

(d) repealed, S.M. 2009, c. 26, s. 47;

(e) repealed, S.M. 2003, c. 4, s. 76;

(f) respecting refunds;

(g) to (k) repealed, S.M. 2009, c. 26, s. 47;

(l) repealed, S.M. 2003, c. 4, s. 76;

(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) respecting application procedures and reporting requirements;

(p) repealed, S.M. 2003, c. 4, s. 76;

(q) repealed, S.M. 2005, c. 40, s. 59;

(r) exempting persons or classes of persons from the requirement in subsection 6(5) for a blending permit;

(s) repealed, S.M. 2004, c. 43, s. 82;

(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) and (v) repealed, S.M. 2003, c. 4, s. 76;

(w) repealed, S.M. 2004, c. 43, s. 82;

(x) and (y) repealed, S.M. 2005, c. 40, s. 59;

(z) repealed, S.M. 2004, c. 43, s. 82;

(aa) respecting any matter that the Lieutenant Governor in Council considers necessary or advisable to carry out an agreement entered into under section 19.1, 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. 76;

(bb) repealed, S.M. 2005, c. 40, s. 59.

Effective date

38(2)

A regulation under this section may be made retroactive to the extent the Lieutenant Governor in Council considers it necessary 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. 62; S.M. 1994, c. 23, s. 28; S.M. 2003, c. 4, s. 76; S.M. 2004, c. 43, s. 82; S.M. 2005, c. 40, s. 59; S.M. 2009, c. 26, s. 47.