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Acts and Regulations
2017-43
- Gasoline and Motive Fuel Tax Act
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NEW BRUNSWICK
REGULATION 2017-43
under the
Gasoline and Motive Fuel
Tax Act
(O.C. 2017-262)
Filed October 27, 2017
1
Section 18.4 of New Brunswick Regulation 82-81 under the Gasoline and Motive Fuel Tax Act is amended
(
a
)
in paragraph (3)(c) of the French version by striking out “et au carburant” and substituting
“ou au carburant”
;
(
b
)
in subsection (3.1)
(i
)
in the portion preceding paragraph (a) by striking out “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” and substituting
“An applicant for a purchaser’s permit who is a farmer shall submit with the application the following information”
;
(ii
)
in paragraph (d) of the French version by striking out “ou lesquels fonctionnent à l’essence et au carburant” and substituting
“et qui fonctionnent à l’essence ou au carburant”
.
2
Paragraph 18.5(b) of the Regulation is amended by striking out “October 31” and substituting
“January 31”
.
TRANSITIONAL PROVISION
3
Despite subsection 18.4(3.1) of the Regulation, any farmer who applies to the Minister for the issuance anew of a purchaser’s permit on or before January 31, 2018, shall submit to the Minister the following information for all motive fuel purchased, acquired, consumed or used by the applicant in the 15-month period that precedes the date of the application:
(
a
)
the number of gallons or litres of 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 owned or operated by the farmer and are powered by gasoline or motive fuel.
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