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Acts and Regulations

2020-19 - Revenue Administration Act

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NEW BRUNSWICK

REGULATION 2020-19

under the

Revenue Administration Act

(O.C. 2020-69)

Filed March 24, 2020

1Section 1.1 of New Brunswick Regulation 84-247 under the Revenue Administration Act is repealed and the following is substituted:

1.1The following definitions apply in this Regulation.

“Act” means the Revenue Administration Act.(Loi)

“carbon emitting product” means a carbon emitting product as defined in the Gasoline and Motive Fuel Tax Act.(produit émetteur de carbone)

2The Regulation is amended by adding after section 1.1 the following:

1.2(1)For the purposes of this Regulation and subject to subsections (2) and (3), litre is the appropriate unit of measurement.

1.2(2)In the case of carbon emitting products referred to in paragraphs 6.3(13)(h) to (k) of the Gasoline and Motive Fuel Tax Act, cubic metre is the appropriate unit of measurement.

1.2(3)In the case of carbon emitting products referred to in paragraphs 6.3(13)(l) to (o) of the Gasoline and Motive Fuel Tax Act, tonne is the appropriate unit of measurement.

3Section 2 of the Regulation is amended

(a) in paragraph (1)(a)

(i) in the portion preceding subparagraph (i) by striking out “the number of litres of aviation fuel, gasoline, motive fuel and propane” and substituting “the quantity of aviation fuel, of gasoline, of motive fuel, of propane and of each carbon emitting product in the appropriate unit of measurement”;

(ii) in subparagraph (ii) of the French version by striking out “importés dans la province et exporté de la province” and substituting “importée dans la province et exportée de celle-ci”;

(iii) in subparagraph (iii) of the French version by striking out “raffinés” and substituting “raffinée”;

(iv) in subparagraph (iv) of the French version by striking out “vendus comme étant exemptés de la taxe ou assujettis à la taxe” and substituting “vendue comme étant du carburant d’avion, de l’essence, du carburant, du propane ou un produit émetteur de carbone exemptés de la taxe ou assujettis à celle-ci”;

(v) in subparagraph (v) of the French version by striking out “achetés de grossistes ou vendu à des grossistes dans la province” and substituting “achetée de grossistes dans la province ou vendue à ceux-ci”;

(b) in subsection (2) by striking out “all aviation fuel, gasoline, motive fuel and propane” and substituting “the total quantity of aviation fuel, gasoline, motive fuel, propane and carbon emitting products”;

(i) in the portion preceding paragraph (a) by striking out “quantity of aviation fuel, gasoline, motive fuel and propane for which tax shall be collected, deduct from the quantity of aviation fuel, gasoline, motive fuel and propane” and substituting “total quantity of aviation fuel, gasoline, motive fuel, propane and carbon emitting products for which tax shall be collected, deduct from the quantity of aviation fuel, gasoline, motive fuel, propane and carbon emitting products”;

(ii) in paragraph (a) by striking out “quantity of aviation fuel, gasoline, motive fuel and propane” and substituting “quantity of aviation fuel, gasoline, motive fuel, propane and carbon emitting products”;

(iii) by repealing paragraph (b) and substituting the following:

(b) the quantity of aviation fuel, gasoline, motive fuel, propane and carbon emitting products shipped outside the Province, if the collector has furnished the Commissioner with a statement showing the quantity of aviation fuel, gasoline, motive fuel, propane and carbon emitting products shipped and the name and address of any person to whom the aviation fuel, gasoline, motive fuel, propane and carbon emitting products were shipped;

(iv) in paragraph (c) by striking out “gasoline and tax exempt motive fuel” and substituting “tax exempt motive fuel and of tax exempt carbon emitting products”;

(d) in subsection (4) by striking out “quantity of aviation fuel, gasoline, motive fuel and propane” and substituting “quantity of aviation fuel, of gasoline, of motive fuel, of propane and of each carbon emitting product”;

(e) in subsection (5) by striking out “aviation fuel, gasoline, motive fuel and propane” and substituting “aviation fuel, gasoline, motive fuel, propane and carbon emitting products”.

4Subsection 7(2.1) of the Regulation is amended

(a) in paragraph (a) by striking out “the number of litres of all aviation fuel, gasoline, motive fuel or propane” and substituting “the quantity of aviation fuel, of gasoline, of motive fuel, of propane and of each carbon emitting product, in the appropriate unit of measurement,”;

(b) by repealing paragraph (b) and substituting the following:

(b) the quantity of aviation fuel, of gasoline, of motive fuel, of propane and of each carbon emitting product, in the appropriate unit of measurement, purchased from or sold to wholesalers in the Province,

(c) the quantity of aviation fuel, of gasoline, of motive fuel, of propane and of each carbon emitting product, in the appropriate unit of measurement, imported from outside the Province or exported out of the Province,

(d) in paragraph (d) by striking out “the number of litres of all tax exempt or taxable aviation fuel, gasoline, motive fuel or propane” and substituting “the quantity, in the appropriate unit of measurement, of tax exempt or taxable aviation fuel, gasoline, motive fuel and propane and of each tax exempt or taxable carbon emitting product”;

(e) by repealing paragraph (e) and substituting the following:

(e) the names and addresses of all persons who were vendors of aviation fuel, gasoline, motive fuel, propane or a carbon emitting product to the collector, and of all persons who were purchasers of aviation fuel, gasoline, motive fuel, propane or a carbon emitting product from the collector, and the dates of the sales, whether retail or wholesale, and

(f) in paragraph (f) by striking out “tax exempt aviation fuel, gasoline, motive fuel or propane” and substituting “tax exempt aviation fuel, gasoline, motive fuel, propane and carbon emitting products”.

5Section 19.5 of the Regulation is amended

(a) in paragraph (d) by striking out “tobacco, gasoline or motive fuel” and substituting “tobacco, gasoline, motive fuel or carbon emitting products”;

(b) in paragraph (e) by striking out “tobacco, gasoline or motive fuel” and substituting “tobacco, gasoline, motive fuel or carbon emitting products”.

6This Regulation comes into force on April 1, 2020.