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(4) to (6) | Repealed | |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(8) | Repealed | |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(2) to (4) | Repealed | |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(10) to (16) | Repealed | |
(17) and (18) | Repealed | |
(1) to (4) | Repealed | |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(6) and (7) | Repealed | |
7 to 10 | Repealed | |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(5) to (10) | Repealed | |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(14) to (18) | Repealed | |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(2) to (4) | Repealed | |
14 | Repealed | |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(3) | Repealed | |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(5) and (6) | Repealed | |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1 | Repealed | |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 |