Acts and Regulations

2020-18 - Gasoline and Motive Fuel Tax Act

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NEW BRUNSWICK
REGULATION 2020-18
under the
Gasoline and Motive Fuel Tax Act
(O.C. 2020-68)
Filed March 24, 2020
1Subsection 2(2) of New Brunswick Regulation 82-81 under the Gasoline and Motive Fuel Tax Act is amended
(a) in the definition “base jurisdiction” by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”;
(b) in the definition “bulk plant” in the portion preceding paragraph (a) by striking out “gasoline and motive fuel” and substituting “gasoline, motive fuel and carbon emitting products”.
2The Regulation is amended by adding after section 2 the following: 
2.01(1)For the purposes of sections 11.1, 16.1, 16.2 and 40.1 and subject to subsections (3) and (4), litre is the appropriate unit of measurement.
2.01(2)For the purposes of sections 18.4, 40.2, 40.3, 40.4 and 40.6 and subject to subsections (3) and (4), litre or gallon is the appropriate unit of measurement.
2.01(3)In the case of carbon emitting products referred to in paragraphs 6.3(13)(h) to (k) of the Act, cubic metre is the appropriate unit of measurement.
2.01(4)In the case of carbon emitting products referred to in paragraphs 6.3(13)(l) to (o) of the Act, tonne is the appropriate unit of measurement.
3Paragraph 4(2)(b) of the Regulation is repealed and the following is substituted:
(b) retailers who purchase tax exempt motive fuel or a tax exempt carbon emitting product from a wholesaler and who resell it to a purchaser who is not authorized under the Act or this Regulation to purchase tax exempt motive fuel or a tax exempt carbon emitting product, as the case may be, and
4The heading “CONSUMER REPORT OF GASOLINE, MOTIVE FUEL AND AVIATION FUEL” preceding section 8 of the Regulation is repealed and the following is substituted:
CONSUMER REPORT OF GASOLINE, MOTIVE FUEL, AVIATION FUEL AND CARBON EMITTING PRODUCTS
5Subsection 8(1) of the Regulation is amended by striking out “tax set out in paragraph 7(a), (b) or (c)” and substituting “tax referred to in subsection 3(1) of the Act”.
6Subsection 9(1) of the Regulation is amended by striking out “tax set out in paragraph 7(d)” and substituting “tax referred to in subsection 6(1) of the Act”.
7The Regulation is amended by adding after section 9 the following:
9.1(1)Every person required to report under section 12 of the Act who brings or causes to be brought into the Province or who receives delivery in the Province of a carbon emitting product, on which the tax has not been paid, shall pay to the Minister quarterly the tax set out in subsection 6.3(1) of the Act for the carbon emitting product consumed in the Province in the operation of any commercial vehicle owned or operated by the resident consumer or non-resident consumer.
9.1(2)Subject to section 15, every person referred to in subsection (1) shall forward to the Minister, on or before the twenty-fifth day of the month next following the quarter of the calendar year in which the person brought or caused to be brought into the Province or received delivery in the Province of a carbon emitting product, a return showing:
(a) the number of kilometres travelled in the Province and all other jurisdictions by every commercial vehicle owned or operated by that person that is propelled by the carbon emitting product;
(b) the quantity of the carbon emitting product purchased in the Province and all other jurisdictions for use in the commercial vehicles that are propelled by the carbon emitting product and are referred to in paragraph (a); and
(c) the quantity of the carbon emitting product consumed in the Province based on the fleet consumption figure calculated on the total number of kilometres travelled and total carbon emitting product consumed.
8Subsection 10(1) of the Regulation is amended by striking out “tax set out in paragraph 7(e)” and substituting “tax referred to in subsection 6.1(1) of the Act”.
9The Regulation is amended by adding after section 10 the following:
10.1(1)Every person required to report under section 12 of the Act who brings or causes to be brought into the Province or who receives delivery in the Province of a carbon emitting product in a locomotive, on which the tax has not been paid, shall pay to the Minister quarterly the tax referred to in subsection 6.3(1) of the Act for the carbon emitting product consumed in the Province in the operation of any locomotive owned or operated by the resident consumer or non-resident consumer.
10.1(2)Every person referred to in subsection (1) shall forward to the Minister, on or before the twenty-fifth day of the month next following the quarter of the calendar year in which the person brought or caused to be brought into the Province or received delivery in the Province of a carbon emitting product in a locomotive, a return showing:
(a) the number of kilometres travelled in the Province and all other jurisdictions by every locomotive owned or operated by that person;
(b) the quantity of the carbon emitting product purchased in the Province and all other jurisdictions for use in the locomotives referred to in paragraph (a); and
(c) the quantity of the carbon emitting product consumed in the Province based on the total number of kilometres travelled and total carbon emitting product consumed.
10Subsection 11(1) of the Regulation is amended by striking out “tax set out in paragraph 7(f)” and substituting “tax referred to in subsection 4(1) of the Act”.
11Section 11.1 of the Regulation is amended
(a) in subsection (1)
(i) in paragraph (a) by striking out “aviation fuel, gasoline or motive fuel,” and substituting “aviation fuel, gasoline, motive fuel or a carbon emitting product,”;
(ii) in paragraph (b) by striking out “section 8, 9, 10 or 11” and substituting “section 8, 9, 9.1, 10, 10.1 or 11”;
(iii) in the portion following paragraph (b) by striking out “the tax set out in section 7 for the aviation fuel, gasoline or motive fuel” and substituting “the tax for the aviation fuel, gasoline, motive fuel or carbon emitting product”;
(b) in subsection (2)
(i) in the portion preceding paragraph (a) by striking out “the aviation fuel, gasoline or motive fuel” wherever it appears and substituting “the aviation fuel, gasoline, motive fuel or carbon emitting product”;
(ii) in paragraph (a)
(A) in subparagraph (i) by striking out “type of aviation fuel, gasoline or motive fuel” and substituting “type of aviation fuel, gasoline, motive fuel or carbon emitting product”;
(B) in subparagraph (ii) by striking out “in litres” and substituting “in the appropriate unit of measurement”;
(iii) in paragraph (b) by striking out “aviation fuel, gasoline or motive fuel” and substituting “aviation fuel, gasoline, motive fuel or carbon emitting product”.
12Section 12 of the Regulation is amended by striking out “subsections 8(2), 9(2), 10(2), 11(2) and 11.1(2)” and substituting “subsections 8(2), 9(2), 9.1(2), 10(2), 10.1(2), 11(2) and 11.1(2)”.
13Section 15 of the Regulation is amended by striking out “subsection 8(2) or 9(2), every person referred to in subsection 8(1) or 9(1)” and substituting “subsection 8(2), 9(2) or 9.1(2), every person referred to in subsection 8(1), 9(1) or 9.1(1)”.
14Section 16 of the Regulation is amended
(a) in subsection (1) by striking out “subsection 8(2), 9(2), 10(2) or 11(2)” and substituting “subsection 8(2), 9(2), 9.1(2), 10(2), 10.1(2) or 11(2)”;
(b) in subsection (1.1) by striking out “subsection 8(2) or 9(2)” and substituting “subsection 8(2), 9(2) or 9.1(2)”.
15The heading “LOSSES OF GASOLINE AND MOTIVE FUEL” preceding section 16.1 of the Regulation is repealed and the following is substituted:
LOSSES OF GASOLINE, MOTIVE FUEL OR CARBON EMITTING PRODUCTS
16Section 16.1 of the Regulation is amended
(a) in subsection (2) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”;
(b) in subsection (3)
(i) in the portion preceding the formula by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”;
(ii) in the description of variable A of the formula by striking out “the opening inventory of all gasoline or motive fuel” and substituting “the opening inventory of gasoline, of motive fuel or of the carbon emitting product”;
(iii) in the description of variable B of the formula by striking out “volume of gasoline or motive fuel in litres” and substituting “quantity of gasoline, of motive fuel or of the carbon emitting product in the appropriate unit of measurement”;
(iv) in the description of variable C of the formula by striking out “the closing inventory of all gasoline or motive fuel” and substituting “the closing inventory of gasoline, of motive fuel or of the carbon emitting product”;
(v) in the description of variable D of the formula by striking out “volume of gasoline or motive fuel in litres” and substituting “quantity of gasoline, of motive fuel or of the carbon emitting product in the appropriate unit of measurement”.
17Section 16.2 of the Regulation is amended
(a) in subsection (2)
(i) in paragraph (a) of the English version by striking out “and” at the end of the paragraph;
(ii) in paragraph (b) by striking out the period at the end of the paragraph and substituting a comma followed by “and”;
(iii) by adding after paragraph (b) the following:
(c) subject to paragraphs (a) and (b), the prescribed threshold for an unverifiable loss of a carbon emitting product at each bulk plan owned by the collector is 0%.
(b) in subsection (3)
(i) in the portion preceding the formula by striking out “The volume of gasoline or motive fuel in litres” and substituting “The quantity of gasoline, of motive fuel or of a carbon emitting product in the appropriate unit of measurement”;
(ii) in the description of variable E of the formula by striking out “the opening inventory of gasoline or motive fuel” and substituting “the opening inventory of gasoline, of motive fuel or of the carbon emitting product”;
(iii) in the description of variable F of the formula by striking out “the volume of gasoline or motive fuel in litres” and substituting “the quantity of gasoline, of motive fuel or of the carbon emitting product in the appropriate unit of measurement”;
(iv) in the description of variable G of the formula by striking out “the closing inventory of gasoline or motive fuel” and substituting “the closing inventory of gasoline, of motive fuel or of the carbon emitting product”;
(c) in subsection (4)
(i) in the portion preceding the formula by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”;
(ii) in the description of variable H of the formula by striking out “the volume of gasoline or motive fuel in litres” and substituting “the quantity of gasoline, of motive fuel or of the carbon emitting product in the appropriate unit of measurement”;
(iii) in the description of variable I of the formula by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or the carbon emitting product”;
(d) in subsection (5)
(i) in the portion preceding the formula by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”;
(ii) in the description of variable H of the formula by striking out “the volume of gasoline or motive fuel in litres” and substituting “the quantity of gasoline, of motive fuel or of the carbon emitting product in the appropriate unit of measurement”;
(iii) in the description of variable J of the formula by striking out “the volume of gasoline or motive fuel in litres” and substituting “the quantity of gasoline, of motive fuel or of the carbon emitting product in the appropriate unit of measurement”;
(e) in subsection (6) by striking out “of gasoline or motive fuel” and substituting “of gasoline, of motive fuel or of the carbon emitting product”;
(f) in subsection (7)
(i) in the portion preceding the formula by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”;
(ii) in the description of variable K of the formula by striking out “the opening inventory of all gasoline or motive fuel owned by the collector at the beginning of the period and all gasoline or motive fuel for which” and substituting “the opening inventory of gasoline, of motive fuel or of the carbon emitting product owned by the collector at the beginning of the period and of the gasoline, motive fuel or carbon emitting product for which”;
(iii) in the description of variable L of the formula by striking out “the volume of gasoline or motive fuel in litres” and substituting “the quantity of gasoline, of motive fuel or of the carbon emitting product in the appropriate unit of measurement”;
(iv) in the description of variable M of the formula by striking out “the closing inventory of all gasoline or motive fuel owned by the collector at the end of the period and all gasoline or motive fuel for which” and substituting “the closing inventory of gasoline, of motive fuel or of the carbon emitting product owned by the collector at the end of the period and of the gasoline, motive fuel or carbon emitting product for which”;
(v) in the description of variable N of the formula by striking out “the volume of gasoline or motive fuel in litres” and substituting “the quantity of gasoline, of motive fuel or of the carbon emitting product in the appropriate unit of measurement”.
18Paragraph 18(6)(a) of the Regulation is amended by striking out “gasoline or motive fuel during travel within the Province and pays the tax on the gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product during travel within the Province and pays the tax on the gasoline, motive fuel or carbon emitting product”.
19Section 18.4 of the Regulation is amended
(a) in subsection (3)
(i) in the portion preceding paragraph (a) by striking out “for all gasoline and motive fuel purchased” and substituting “for all gasoline, motive fuel and carbon emitting products purchased”;
(ii) by repealing paragraph (a) and substituting the following:
(a) the quantity of gasoline, of motive fuel and of each carbon emitting product, in the appropriate unit of measurement, purchased or acquired;
(iii) in paragraph (b) by striking out “motive fuel” and substituting “motive fuel or carbon emitting product”;
(iv) in paragraph (c) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”;
(b) in subsection (3.1)
(i) in the portion preceding paragraph (b) by striking out “for all motive fuel purchased” and substituting “for all motive fuel and carbon emitting products purchased”;
(ii) by repealing paragraph (b) and substituting the following:
(b) the quantity of motive fuel and of each carbon emitting product, in the appropriate unit of measurement, purchased or acquired;
(iii) in paragraph (c) by striking out “motive fuel” and substituting “motive fuel or carbon emitting product”;
(iv) in paragraph (d) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”.
20The Regulation is amended by adding after section 18.61 the following:
18.62(1)The following definitions apply in this section.
“covered facility” means a facility located in the Province that is registered under subsection 171(2) or 172(2) of the Greenhouse Gas Pollution Pricing Act (Canada).(installation assujettie)
“gasoline” means gasoline as defined in subsection 6.3(12) of the Act.(essence)
“light fuel oil” means light fuel oil as defined in subsection 6.3(13) of the Act.(mazout léger)
18.62(2)Despite section 18.4 and subsection 18.9(1), the Minister may issue a purchaser’s permit to the owner of a covered facility without an application having been made.
18.62(3)Despite section 18.5 and subsection 18.9(5) and subject to section 18.8, a purchaser’s permit issued to the owner of a covered facility expires on the cancellation of the registration of the facility under the Greenhouse Gas Pollution Pricing Act (Canada).
18.62(4)Despite section 18.6, the fee for the issuance of a purchaser’s permit to the owner of a covered facility is $0.
18.62(5)Subject to subsection (6), the Minister may refund the tax paid under subsection 6.3(1) of the Act in connection with the purchase or consumption of a carbon emitting product to a consumer who applies in accordance with subsection 6.3(8) of the Act if
(a) the carbon emitting product was purchased or acquired solely for use by a covered facility or was used or consumed by a covered facility, and
(b) the applicant is the holder of a valid purchaser’s permit.
18.62(6)The Minister may refund the tax paid under subsection 6.3(1) of the Act in connection with the purchase or consumption of diesel fuel, gasoline, light fuel oil or propane to a consumer who applies in accordance with subsection 6.3(9) of the Act if
(a) the diesel fuel, gasoline, light fuel oil or propane was purchased or acquired solely for use by a covered facility or was used or consumed by a covered facility, and
(b) the applicant is the holder of a valid purchaser’s permit.
18.62(7)For the purposes of subsection 6.3(10) of the Act, a tax exempt carbon emitting product
(a) may be purchased or acquired by the holder of a valid purchaser’s permit for use solely by a covered facility, or
(b) may be used or consumed by a covered facility owned by the holder of a valid purchaser’s permit.
18.62(8)For the purposes of subsection 6.3(11) of the Act, diesel fuel, light fuel oil or propane
(a) may be purchased or acquired exempt from the tax referred to in subsection 6.3(1) of the Act by the holder of a valid purchaser’s permit for use solely by a covered facility, or
(b) may be used or consumed exempt from the tax referred to in subsection 6.3(1) of the Act by a covered facility owned by the holder of a valid purchaser’s permit.
21Subsection 23(2) of the Regulation is amended by striking out “estimated number of litres” and substituting “estimated number of litres of gasoline and motive fuel”.
22Section 36 of the Regulation is amended by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”.
23Subsection 40.1(1) of the Regulation is amended
(a) in the portion preceding paragraph (a) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”;
(b) in paragraph (a)
(i) in the portion preceding subparagraph (i) by striking out “gasoline and motive fuel” and substituting “gasoline, motive fuel and carbon emitting products”;
(ii) in subparagraph (i) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”;
(iii) in subparagraph (ii) by striking out “number of litres of each type of gasoline and motive fuel” and substituting “quantity of each type of gasoline, motive fuel or carbon emitting product in the appropriate unit of measurement”;
(c) in paragraph (b)
(i) in the portion preceding subparagraph (i) by striking out “gasoline and motive fuel” and substituting “gasoline, motive fuel and carbon emitting products”;
(ii) in subparagraph (i) by striking out “gasoline and motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”;
(iii) by repealing subparagraph (iii) and substituting the following:
(iii) the quantity of each type of gasoline, motive fuel or carbon emitting product purchased, in the appropriate unit of measurement,
(d) in paragraph (b.1)
(i) in the portion preceding subparagraph (i) by striking out “gasoline and motive fuel” and substituting “gasoline, motive fuel and carbon emitting products”;
(ii) by repealing subparagraph (i) and substituting the following: 
(i) the quantity of each type of gasoline, motive fuel or carbon emitting product sold, in the appropriate unit of measurement,
(e) in paragraph (c)
(i) in the portion preceding subparagraph (i) by striking out “tax exempt gasoline and tax exempt motive fuel” and substituting “tax exempt motive fuel and tax exempt carbon emitting products”;
(ii) in subparagraph (i) by striking out “tax exempt gasoline and tax exempt motive fuel” and substituting “tax exempt motive fuel and tax exempt carbon emitting products”;
(iii) in subparagraph (iii) by striking out “type of tax exempt gasoline and tax exempt motive fuel” and substituting “type of tax exempt motive fuel and tax exempt carbon emitting product”;
(iv) in subparagraph (v) by striking out “tax exempt motive fuel” and substituting “tax exempt motive fuel or a tax exempt carbon emitting product”;
(v) in subparagraph (vi) by striking out “the number of litres of each type of tax exempt gasoline and tax exempt motive fuel” and substituting “the quantity of each type of tax exempt motive fuel or tax exempt carbon emitting product, in the appropriate unit of measurement,”;
(f) in paragraph (d) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”.
24Subsection 40.2(1) of the Regulation is amended
(a) in subparagraph (a)(i) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or carbon emitting product”;
(b) in paragraph (c)
(i) in the portion preceding subparagraph (i) by striking out “for all gasoline and motive fuel” and substituting “for all gasoline, motive fuel and carbon emitting products”;
(ii) in subparagraph (i) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”;
(iii) in subparagraph (ii) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or carbon emitting product”;
(iv) by repealing subparagraph (iii) and substituting the following: 
(iii) the quantity of gasoline, of motive fuel or of each carbon emitting product, in the appropriate unit of measurement, purchased or acquired,
(v) in subparagraph (iv) by striking out “type of gasoline or motive fuel” and substituting “type of gasoline, motive fuel or carbon emitting product”;
(vi) in subparagraph (v) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or carbon emitting product”;
(c) in paragraph (d)
(i) in the portion preceding subparagraph (i) by striking out “gasoline and motive fuel” and substituting “gasoline, motive fuel and carbon emitting products”;
(ii) in subparagraph (i) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or carbon emitting product”;
(iii) in subparagraph (ii) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or carbon emitting product”;
(iv) by repealing subparagraph (iv) and substituting the following:
(iv) the quantity of gasoline, of motive fuel or of each carbon emitting product purchased, in the appropriate unit of measurement,
(v) in subparagraph (v) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or carbon emitting product”;
(vi) in subparagraph (vi) by striking out “the price per gallon or litre of the gasoline or motive fuel purchased” and substituting “the price per appropriate unit of measurement of the gasoline, motive fuel or carbon emitting product purchased”.
25Subsection 40.3(1) of the Regulation is amended
(a) in the portion preceding paragraph (a) by striking out “tax exempt motive fuel shall” and “any type of motive fuel” and substituting “tax exempt motive fuel or a tax exempt carbon emitting product shall” and “any type of motive fuel or carbon emitting product” respectively;
(b) in paragraph (a) by striking out “motive fuel” and substituting “motive fuel or a carbon emitting product”;
(c) in paragraph (b) by striking out “motive fuel” and substituting “motive fuel or the carbon emitting product”;
(d) by repealing paragraph (c) and substituting the following: 
(c) the quantity of motive fuel or of each carbon emitting product, in the appropriate unit of measurement, purchased or acquired;
(e) in paragraph (d) by striking out “tax exempt motive fuel” and substituting “tax exempt motive fuel or tax exempt carbon emitting product”;
(f) in paragraph (e) by striking out “tax exempt motive fuel” and substituting “tax exempt motive fuel or tax exempt carbon emitting product”;
(g) in paragraph (f) by striking out “motive fuel” and substituting “motive fuel or the carbon emitting product”.
26Subsection 40.4(1) of the Regulation is amended
(a) in the portion preceding paragraph (a) by striking out “subsection 3(6), 4(6), 6(7), 6.1(3) or 6.2(1.1)” and substituting “subsection 3(6), 4(6), 6(7), 6.1(3), 6.2(1.1), 6.3(8) or 6.3(9)”;
(b) in paragraph (a) by striking out “gasoline, aviation fuel or motive fuel” and substituting “gasoline, aviation fuel, motive fuel or a carbon emitting product”;
(c) in paragraph (b) by striking out “gasoline, aviation fuel or motive fuel” and substituting “gasoline, aviation fuel, motive fuel or carbon emitting product”;
(d) by repealing paragraph (c) and substituting the following:
(c) the quantity of gasoline, of aviation fuel, of motive fuel or of each carbon emitting product, in the appropriate unit of measurement, purchased or acquired;
(e) in paragraph (d) by striking out “gasoline, aviation fuel or motive fuel” and substituting “gasoline, aviation fuel, motive fuel or carbon emitting product”;
(f) in paragraph (e) by striking out “gasoline or motive fuel was” and “the number of gallons or litres of gasoline or motive fuel” and substituting “gasoline, motive fuel or carbon emitting product was” and “the quantity of gasoline, of motive fuel or of a carbon emitting product, in the appropriate unit of measurement,” respectively.
27Subsection 40.6(1) of the Regulation is amended
(a) in paragraph (a) by striking out “gasoline, aviation fuel or motive fuel” and substituting “gasoline, aviation fuel, motive fuel or a carbon emitting product”;
(b) in paragraph (b) by striking out “gasoline, aviation fuel or motive fuel” and substituting “gasoline, aviation fuel, motive fuel or carbon emitting product”;
(c) by repealing paragraph (c) and substituting the following:
(c) the quantity of gasoline, of aviation fuel, of motive fuel or of each carbon emitting product, in the appropriate unit of measurement, purchased or acquired;
(d) in paragraph (d) by striking out “the type of gasoline, aviation fuel or motive fuel” and substituting “the type of gasoline, aviation fuel, motive fuel or carbon emitting product”;
(e) in paragraph (e) by striking out “gasoline, aviation fuel or motive fuel” and substituting “gasoline, aviation fuel, motive fuel or carbon emitting product”.
28Section 41 of the Regulation is amended in the portion preceding paragraph (a) by striking out “gasoline, aviation fuel or motive fuel” and substituting “gasoline, aviation fuel, motive fuel or a carbon emitting product”.
29The Regulation is amended by adding after section 42.07 the following:
42.071Section 42.04 applies, with the necessary modifications, including taking into account the appropriate unit of measurement, to a refund under subsection 6.3(8) or (9) of the Act.
30Section 42.1 of the Regulation is amended
(a) in subsection (1)
(i) in the portion preceding paragraph (a) by striking out “on gasoline or motive fuel” and substituting “on gasoline, motive fuel or a carbon emitting product”;
(ii) in paragraph (a) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or carbon emitting product”;
(b) in subsection (2)
(i) in paragraph (a) by striking out “the gasoline or motive fuel” and “number of litres of gasoline or motive fuel purchased in the Province and the number of litres of gasoline or motive fuel” and substituting “the gasoline, motive fuel or carbon emitting product” and “number of litres of gasoline, of motive fuel or of the carbon emitting product purchased in the Province and the number of litres of gasoline, of motive fuel or of the carbon emitting product” respectively;
(ii) in paragraph (b) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or carbon emitting product”.
31Section 43 of the Regulation is amended
(a) in subsection (1)
(i) in the portion preceding paragraph (a) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”;
(ii) in paragraph (a) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or carbon emitting product”;
(iii) in paragraph (b)
(A) in the portion preceding subparagraph (i) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or carbon emitting product”;
(B) in subparagraph (ii) by striking out “selling gasoline or motive fuel” and substituting “selling gasoline, motive fuel or carbon emitting products”;
(b) in paragraph (2)(c) by striking out “delivering of the gasoline or motive fuel” and substituting “delivering of the gasoline, motive fuel or carbon emitting product”;
(c) in subsection (4) by striking out “the gasoline or motive fuel” and “for gasoline or motive fuel” and substituting “the gasoline, motive fuel or carbon emitting product” and “for gasoline, motive fuel or the carbon emitting product” respectively;
(d) in subsection (5) by striking out “the gasoline or motive fuel” wherever it appears and substituting “the gasoline, motive fuel or carbon emitting product”.
32The Act is amended by adding after section 44.3 the following:
44.4(1)The following definition applies in this section.
“light fuel oil” means light fuel oil as defined in subsection 6.3(13) of the Act.(mazout léger)
44.4(2)A retailer or wholesaler who sells or delivers a tax exempt carbon emitting product to a consumer shall ensure that the consumer is authorized to purchase or acquire the tax exempt carbon emitting product in accordance with the following guidelines:
(a) if the carbon emitting product is purchased or acquired for a purpose described in paragraph 6(6)(a), (b), (c), (c.1) or (c.2) of the Act, the retailer or wholesaler shall ensure that the consumer is the holder of a valid purchaser’s permit;
(b) if the carbon emitting product is purchased or acquired for the purpose described in paragraph 6(6)(d) of the Act, the retailer or wholesaler shall obtain from the consumer a signed and dated declaration to the effect that the carbon emitting product is being used for that purpose and shall cite the paragraph;
(c) if the carbon emitting product is purchased or acquired for a purpose described in paragraph 6(6)(e) or (f) of the Act, the retailer or wholesaler shall ensure that the consumer is the holder of a valid purchaser’s permit;
(d) if the carbon emitting product is purchased or acquired in accordance with subsection 18.62(7) or (8), the retailer or wholesaler shall ensure that the consumer is the holder of a valid purchaser’s permit;
(e) if diesel fuel, light fuel oil or propane is purchased or acquired for a purpose described in paragraph 6(6)(i.1) or (j) of the Act, the retailer or wholesaler shall
(i) satisfy herself or himself that the diesel fuel, light fuel oil or propane is being delivered into storage containers that might reasonably be expected to be connected solely to equipment or apparatus used for a use described in one of those paragraphs and shall record that information on the sales records for the consumer, citing the paragraph, or
(ii) obtain from the consumer a signed and dated declaration to the effect that the diesel fuel, light fuel oil or propane is being used for a use described in one of those paragraphs and cite the paragraph; and
(f) if the carbon emitting product is purchased or acquired for a use described in paragraph 6(6)(b.1), (b.2) or (c.3) of the Act, the retailer or wholesaler shall ensure that the consumer is a forest worker or agent of a forest worker and is the holder of a valid purchaser’s permit.
33Section 45 of the Regulation is amended
(a) in subsection (1) by striking out “untaxed gasoline or tax exempt motive fuel” and substituting “tax exempt motive fuel or a tax exempt carbon emitting product”;
(b) in subsection (2) by striking out “taxable gasoline or taxable motive fuel” and substituting “gasoline, taxable motive fuel or a taxable carbon emitting product”.
34Section 46 of the Regulation is amended
(a) in subsection (1) by striking out “any gasoline or motive fuel” and “the gasoline or motive fuel” and substituting “any gasoline, motive fuel or carbon emitting product” and “the gasoline, motive fuel or carbon emitting product” respectively;
(b) in subsection (2) by striking out “gasoline or motive fuel” and substituting “gasoline, motive fuel or a carbon emitting product”.
35Section 47 of the Regulation is amended by striking out “which gasoline or motive fuel” and “any gasoline or motive fuel” and substituting “which gasoline, motive fuel or a carbon emitting product” and “any gasoline, motive fuel or carbon emitting product” respectively.
36Section 48 of the Regulation is repealed and the following is substituted:
48(1)No person shall have in a gasoline pump, a motive fuel pump, a carbon emitting product pump or a container a mixture of
(a) taxable motive fuel and tax exempt motive fuel, or
(b) a taxable carbon emitting product and a tax exempt carbon emitting product.
48(2)No person shall put into or cause to be put into a gasoline pump, a motive fuel pump, a carbon emitting product pump or a container a mixture of
(a) taxable motive fuel and tax exempt motive fuel, or
(b) a taxable carbon emitting product and a tax exempt carbon emitting product.
37This Regulation comes into force on April 1, 2020.