Acts and Regulations

2012-54 - Gasoline and Motive Fuel Tax Act

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NEW BRUNSWICK
REGULATION 2012-54
under the
Gasoline and Motive Fuel Tax Act
(O.C. 2012-158)
Filed April 24, 2012
1Section 18.08 of New Brunswick Regulation 82-81 under the Gasoline and Motive Fuel Tax Act is amended
(a) in subsection (1) by striking out “subsection (2)” and substituting “subsections (2), 18.4(3.1) and (4.1)”;
(b) in subsection (2) by striking out “or a purchaser’s permit”.
2Section 18.4 of the Regulation is amended
(a) in subsection (3) in the portion preceding paragraph (a) by striking out “An applicant for a purchaser’s permit” and substituting “An applicant for a purchaser’s permit who is not a farmer”;
(b) by adding the following after subsection (3):
18.4(3.1)No later than two months following the date of the application, an applicant for a purchaser’s permit who is a farmer shall submit to the Minister the following information for all motive fuel purchased, acquired, consumed or used by the applicant in the twelve-month period that precedes the date of the application or in the preceding fiscal year of the applicant:
(a) the name and address of the person from whom the motive fuel was purchased or acquired;
(b) the number of gallons or litres of motive fuel purchased or acquired;
(c) the type of motive fuel purchased or acquired; and
(d) a list of the vehicles or equipment owned or operated by the farmer into which motive fuel could have been placed.
(c) in subsection (4) by striking out “An applicant” and substituting “Subject to subsection (4.1), the applicant”;
(d) by adding after subsection (4) the following:
18.4(4.1)A purchaser’s permit shall not be issued to a farmer before the applicant has registered his or her farming operation as a farm business under the Agricultural Producers Registration and Farm Organizations Funding Act.
3Section 18.5 of the Regulation is repealed and the following is substituted:
18.5Subject to section 18.8, a purchaser’s permit expires
(a) if the holder is not a farmer, twelve months after the date it is issued or issued anew, and
(b) if the holder is a farmer, on October 31.
4The Regulation is amended by adding after section 18.6 the following:
18.61Despite section 18.6, if the applicant is a farmer, the fee for the issuance or the issuance anew of a purchaser’s permit is $0.
5Subsection 18.8(1) of the Regulation is amended
(a) in paragraph (d) of the English version by striking out “or” at the end of the paragraph;
(b) in paragraph (e) by striking out the period at the end of the paragraph and substituting a semicolon followed by “or”;
(c) by adding after paragraph (e) the following:
(f) the holder of a purchaser’s permit who is a farmer has not submitted the information referred to in subsection 18.4(3.1) within the time required.
6Subsection 40.3(1) of the Regulation is amended
(a) in the portion preceding paragraph (a) by striking out “for all tax exempt motive fuel purchased, acquired, consumed and used” and substituting “all or any type of motive fuel purchased, acquired, consumed or used”;
(b) in paragraph (c) by striking out “tax exempt”;
(c) in paragraph (d) by striking out “and” at the end of the paragraph;
(d) by repealing paragraph (e) and substituting the following:
(e) if the consumer is not a farmer, the vehicle or equipment into which the tax exempt motive fuel was placed, the tasks performed by that vehicle or equipment and the number of hours of service dedicated to each task; and
(e) by adding after paragraph (e) the following:
(f) if the consumer is a farmer, a list of the vehicles or equipment owned or operated by the farmer into which motive fuel could have been placed.