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C.C.S.M. c. M220
The Motive Fuel Tax Act
| 1 | Definitions | |
| 1.1 | Administration and enforcement | |
| IMPOSITION OF THE TAX | ||
| 2 | (1) | Imposition of tax |
| (2) | When tax payable | |
| (3) | Single trip permit and tax | |
| (4) | Remittance by licensed carrier | |
| TAX EXEMPTIONS | ||
| 2.1 | (1) | Exemption re residential or farm heating, grain drying |
| (2) | Exemption for fuel used for certain purposes | |
| (3) | Exemption re international ocean-going ship | |
| (4) to (6) | Repealed | |
| (7) | ||
| (8) | Repealed | |
| TAX REFUNDS | ||
| 2.2 | (1) | Tax refund re international ocean-going ship |
| (1.1) | Refund re jet fuel used for international cargo flight | |
| (2) | Refund to exporters | |
| (3) | Refund of tax paid on clear motive fuel | |
| (3.1) | Refund of tax on motive fuel used to produce electricity | |
| (4) | Application for refund | |
| (5) | Misrepresentation | |
| MARKING OR COLOURING OF MOTIVE FUEL | ||
| 3 | (1) | Marking or colouring of motive fuel |
| (2) | Limitation of use | |
| 4 | Designation of markers | |
| LICENCES AND PERMITS | ||
| 5 | (1) | Retail dealer's licence required |
| (2) to (4) | Repealed | |
| (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| (10) to (16) | Repealed | |
| (17) and (18) | Repealed | |
| (1) to (4) | Repealed | |
| (5) | Blending permit required | |
| (6) and (7) | Repealed | |
| 7 to 10 | Repealed | |
| COLLECTORS | ||
| 11 | (1) | Appointment of collector |
| (2) | Certain retailers deemed to be collectors | |
| (3) | Persons deemed to be collectors | |
| (4) | Other persons deemed to be collectors | |
| (4.1) | Import limitation | |
| (5) to (10) | Repealed | |
| (11) | Agreements with collectors | |
| (12) | Appointment of deputy collectors | |
| (13) | Deputy collectors deemed appointed | |
| (14) to (18) | Repealed | |
| COLLECTION AND REMISSION OF TAX | ||
| 12 | (1) | Duty of collectors |
| (2) | Collection of tax by deputy collectors | |
| (3) | Remission of proceeds | |
| (4) | Remission of tax by certain collectors | |
| 13 | (1) | Remission of tax by collectors |
| (2) to (4) | Repealed | |
| 14 | Repealed | |
| 15 | (1) | Agreement respecting estimated tax |
| (2) | Computation of proceeds of tax | |
| (3) | Repealed | |
| (4) | Payment of balance by collector | |
| (5) and (6) | Repealed | |
| 16 | Allowances to collector for losses | |
| 1 | Repealed | |
| INTERNATIONAL FUEL TAX AGREEMENT | ||
| 19.1 | Minister may enter into agreement | |
| 19.2 | (1) | Payments to member jurisdictions |
| (2) | Payments out of Consolidated Fund | |
| 19.3 | (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 | |
| 19.4 | (1) | Quarterly reports and remittances |
| (2) | Refund to licensed carrier | |
| 19.5 to 19.7 | Repealed | |
| REFINERS' RETURNS | ||
| 20 | (1) | Returns by refiners |
| (2) | Repealed | |
| (3) | Repealed | |
| 20.1 to 37.2 | Repealed | |
| REGULATIONS | ||
| 38 | (1) | Regulations |
| (2) | Effective date | |