Acts and Regulations

2013-71 - Gasoline and Motive Fuel Tax Act

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NEW BRUNSWICK
REGULATION 2013-71
under the
Gasoline and Motive Fuel Tax Act
(O.C. 2013-319)
Filed October 23, 2013
1Subsection 16(1) of New Brunswick Regulation 82-81 under the Gasoline and Motive Fuel Tax Act is amended by striking out “Forms 25-1355 and 25-1356, published by the Queen’s Printer” and substituting “the forms provided by the Minister”.
2Section 18.4 of the Regulation is amended
(a) by repealing subsection (3) and substituting the following:
18.4(3)An applicant for a purchaser’s permit who is not a farmer shall submit with the application the following information for all gasoline and motive fuel purchased, acquired, consumed or used by the applicant in the twelve-month period ending on March 31 that precedes the date of the application or in the preceding fiscal year of the applicant:
(a) the number of gallons or litres of gasoline and motive fuel purchased or acquired;
(b) the type of motive fuel purchased or acquired; and
(c) the total number of the pieces of equipment and vehicles that are used in the operation of the applicant’s business and are powered by gasoline or motive fuel.
(b) in subsection (3.1)
(i) by repealing paragraph (a);
(ii) by repealing paragraph (d) and substituting the following:
(d) the total number of the pieces of equipment and vehicles that are owned or operated by the farmer and are powered by gasoline or motive fuel.
3Subsection 21.2(1) of the Regulation is amended in the definition “Administered Act” by striking out “the Admission and Amusement Tax Act,”.
4Subsection 31(1) of the Regulation is repealed.
5Subsection 40.1(1) of the Regulation is amended by adding after paragraph (b) the following:
(b.1) records substantiating all sales by the retailer of gasoline and motive fuel on which tax is payable, including
(i) the number of litres of each type of gasoline and motive fuel sold,
(ii) the amount of each sale, and
(iii) the date of each sale,
6Subsection 40.3(1) of the Regulation is amended
(a) in the English version of the portion preceding paragraph (a) by adding “for” before “all or any type of motive fuel”;
(b) by repealing paragraph (a) and substituting the following:
(a) the date of each purchase or acquisition of motive fuel;
(c) by repealing paragraph (b) and substituting the following:
(b) the name and address of the person from whom motive fuel was purchased or acquired;