Acts and Regulations

2023-40 - Gasoline and Motive Fuel Tax Act

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NEW BRUNSWICK
REGULATION 2023-40
under the
Gasoline and Motive Fuel Tax Act
(O.C. 2023-157)
Filed June 29, 2023
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, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;
(b) in the definition “bulk plant” in the portion preceding paragraph (a) by striking out “gasoline, motive fuel and carbon emitting products” and substituting “gasoline and motive fuel”.
2Section 2.01 of the Regulation is amended
(a) in subsection (1) by striking out “and subject to subsections (3) and (4)”;
(b) in subsection (2) by striking out “and subject to subsections (3) and (4)”;
(c) by repealing subsection (3);
(d) by repealing subsection (4).
3Paragraph 4(2)(b) of the Regulation is repealed and the following is substituted:
(b) retailers who purchase tax exempt motive fuel 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, and
4The heading “CONSUMER REPORT OF GASOLINE, MOTIVE FUEL, AVIATION FUEL AND CARBON EMITTING PRODUCTS” preceding section 8 of the Regulation is repealed and the following is substituted:
CONSUMER REPORT OF GASOLINE, MOTIVE FUEL AND AVIATION FUEL
5Section 9.1 of the Regulation is repealed.
6Section 10.1 of the Regulation is repealed.
7Section 11.1 of the Regulation is amended
(a) in subsection (1)
(i) in paragraph (a) by striking out “aviation fuel, gasoline, motive fuel or a carbon emitting product” and substituting “aviation fuel, gasoline or motive fuel”;
(ii) in paragraph (b) by striking out “section 8, 9, 9.1, 10, 10.1 or 11” and substituting “section 8, 9, 10 or 11”;
(iii) in the portion following paragraph (b) by striking out “the tax for the aviation fuel, gasoline, motive fuel or carbon emitting product” and substituting “the tax for the aviation fuel, gasoline or motive fuel”;
(b) in subsection (2)
(i) in the portion preceding paragraph (a) by striking out “the aviation fuel, gasoline, motive fuel or carbon emitting product” wherever it appears and substituting “the aviation fuel, gasoline or motive fuel”;
(ii) in subparagraph (a)(i) by striking out “type of aviation fuel, gasoline, motive fuel or carbon emitting product” and substituting “type of aviation fuel, gasoline or motive fuel”;
(iii) in paragraph (b) by striking out “aviation fuel, gasoline, motive fuel or carbon emitting product” and substituting “aviation fuel, gasoline or motive fuel”.
8Section 12 of the Regulation is amended by striking out “subsections 8(2), 9(2), 9.1(2), 10(2), 10.1(2), 11(2) and 11.1(2)” and substituting “subsections 8(2), 9(2), 10(2), 11(2) and 11.1(2)”.
9Section 15 of the Regulation is amended by striking out “subsection 8(2), 9(2) or 9.1(2), every person referred to in subsection 8(1), 9(1) or 9.1(1)” and substituting “subsection 8(2) or 9(2), every person referred to in subsection 8(1) or 9(1)”.
10Section 16 of the Regulation is amended
(a) in subsection (1) by striking out “subsection 8(2), 9(2), 9.1(2), 10(2), 10.1(2) or 11(2)” and substituting “subsection 8(2), 9(2), 10(2) or 11(2)”;
(b) in subsection (1.1) by striking out “subsection 8(2), 9(2) or 9.1(2)” and substituting “subsection 8(2) or 9(2)”.
11The heading “LOSSES OF GASOLINE, MOTIVE FUEL OR CARBON EMITTING PRODUCTS” preceding section 16.1 of the Regulation is repealed and the following is substituted:
LOSSES OF GASOLINE OR MOTIVE FUEL
12Section 16.1 of the Regulation is amended
(a) in subsection (2) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;
(b) in subsection (3)
(i) in the portion preceding the formula by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;
(ii) in the description of variable “A” of the formula by striking out “the opening inventory of gasoline, of motive fuel or of the carbon emitting product” and substituting “the opening inventory of gasoline or motive fuel”;
(iii) in the description of variable “B” of the formula by striking out “the quantity of gasoline, of motive fuel or of the carbon emitting product” and substituting “the quantity of gasoline or motive fuel”;
(iv) in the description of variable “C” of the formula by striking out “the closing inventory of gasoline, of motive fuel or of the carbon emitting product” and substituting “the closing inventory of gasoline or motive fuel”;
(v) in the description of variable “D” of the formula by striking out “the quantity of gasoline, of motive fuel or of the carbon emitting product” and substituting “the quantity of gasoline or motive fuel”.
13Section 16.2 of the Regulation is amended
(a) in subsection (2)
(i) in paragraph (a) of the English version by adding “and” at the end of the paragraph;
(ii) in paragraph (b) by striking out “, and” at the end of the paragraph and substituting a period;
(iii) by repealing paragraph (c);
(b) in subsection (3)
(i) in the portion preceding the formula by striking out “The quantity of gasoline, of motive fuel or of a carbon emitting product” and substituting “The quantity of gasoline or motive fuel;
(ii) in the description of variable “E” of the formula by striking out “the opening inventory of gasoline, of motive fuel or of the carbon emitting product” and substituting “the opening inventory of gasoline or motive fuel”;
(iii) in the description of variable “F” of the formula by striking out “the quantity of gasoline, of motive fuel or of the carbon emitting product” and substituting “the quantity of gasoline or motive fuel”;
(iv) in the description of variable “G” of the formula by striking out “the closing inventory of gasoline, of motive fuel or of the carbon emitting product” and substituting “the closing inventory of gasoline or motive fuel”;
(c) in subsection (4)
(i) in the portion preceding the formula by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;
(ii) in the description of variable “H” of the formula by striking out “the quantity of gasoline, of motive fuel or of the carbon emitting product” and substituting “the quantity of gasoline or motive fuel”;
(iii) in the description of variable “I” of the formula by striking out “gasoline, motive fuel or the carbon emitting product” and substituting “gasoline or motive fuel”;
(d) in subsection (5)
(i) in the portion preceding the formula by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;
(ii) in the description of variable “H” of the formula by striking out “the quantity of gasoline, of motive fuel or of the carbon emitting product” and substituting “the quantity of gasoline or motive fuel”;
(iii) in the description of variable “J” of the formula by striking out “the quantity of gasoline, of motive fuel or of the carbon emitting product” and substituting “the quantity of gasoline or motive fuel”;
(e) in subsection (6) by striking out “the collector’s unverifiable losses of gasoline, of motive fuel or of the carbon emitting product” and substituting “the amount of the collector’s unverifiable losses of gasoline or motive fuel”;
(f) in subsection (7)
(i) in the portion preceding the formula by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;
(ii) in the description of variable “K” of the formula by striking out “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” and substituting “the opening inventory of gasoline or motive fuel owned by the collector at the beginning of the period and of the gasoline or motive fuel for which”;
(iii) in the description of variable “L” of the formula by striking out “the quantity of gasoline, of motive fuel or of the carbon emitting product” and substituting “the quantity of gasoline or motive fuel”;
(iv) in the description of variable “M” of the formula by striking out “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” and substituting “the closing inventory of gasoline or motive fuel owned by the collector at the end of the period and of the gasoline or motive fuel for which”;
(v) in the description of variable “N” of the formula by striking out “the quantity of gasoline, of motive fuel or of the carbon emitting product” and substituting “the quantity of gasoline or motive fuel”.
14Paragraph 18(6)(a) of the Regulation is amended by striking out “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” and substituting “gasoline or motive fuel during travel within the Province and pays the tax on the gasoline or motive fuel”.
15Section 18.4 of the Regulation is amended
(a) in subsection (3)
(i) in the portion preceding paragraph (a) by striking out “for all gasoline, motive fuel and carbon emitting products” and substituting “for all gasoline and motive fuel”;
(ii) in paragraph (a) by striking out “the quantity of gasoline, of motive fuel and of each carbon emitting product” and substituting “the quantity of gasoline and motive fuel”;
(iii) in paragraph (b) by striking out “or carbon emitting product”;
(iv) in paragraph (c) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;
(b) in subsection (3.1)
(i) in the portion preceding paragraph (b) by striking out “for all motive fuel and carbon emitting products” and substituting “for all motive fuel”;
(ii) in paragraph (b) by striking out “and of each carbon emitting product”;
(iii) in paragraph (c) by striking out “or carbon emitting product”;
(iv) in paragraph (d) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”.
16Section 18.62 of the Regulation is repealed.
17Section 18.63 of the Regulation is repealed.
18Section 36 of the Regulation is amended by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”.
19Subsection 40.1(1) of the Regulation is amended
(a) in the portion preceding paragraph (a) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;
(b) in paragraph (a)
(i) in the portion preceding subparagraph (i) by striking out “gasoline, motive fuel and carbon emitting products” and substituting “gasoline and motive fuel”;
(ii) in subparagraph (i) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;
(iii) in subparagraph (ii) by striking out “the quantity of each type of gasoline, motive fuel or carbon emitting product” and substituting “the quantity of each type of gasoline or motive fuel”;
(c) in paragraph (b)
(i) in the portion preceding subparagraph (i) by striking out “gasoline, motive fuel and carbon emitting products” and substituting “gasoline and motive fuel”;
(ii) in subparagraph (i) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;
(iii) in subparagraph (iii) by striking out “the quantity of each type of gasoline, motive fuel or carbon emitting product” and substituting “the quantity of each type of gasoline or motive fuel”;
(d) in paragraph (b.1)
(i) in the portion preceding subparagraph (i) by striking out “gasoline, motive fuel and carbon emitting products” and substituting “gasoline and motive fuel”;
(ii) in subparagraph (i) by striking out “the quantity of each type of gasoline, motive fuel or carbon emitting product” and substituting “the quantity of each type of gasoline or motive fuel”;
(e) in paragraph (c)
(i) in the portion preceding subparagraph (i) by striking out “and tax exempt carbon emitting products”;
(ii) in subparagraph (i) by striking out “and tax exempt carbon emitting products”;
(iii) in subparagraph (iii) by striking out “and tax exempt carbon emitting product”;
(iv) in subparagraph (v) by striking out “or a tax exempt carbon emitting product”;
(v) in subparagraph (vi) by striking out “or tax exempt carbon emitting product”;
(f) in paragraph (d) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”.
20Subsection 40.2(1) of the Regulation is amended
(a) in subparagraph (a)(i) by striking out “gasoline, motive fuel or carbon emitting product” and substituting “gasoline or motive fuel”;
(b) in paragraph (c)
(i) in the portion preceding subparagraph (i) by striking out “for all gasoline, motive fuel and carbon emitting products” and substituting “for all gasoline and motive fuel”;
(ii) in subparagraph (i) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;
(iii) in subparagraph (ii) by striking out “gasoline, motive fuel or carbon emitting product” and substituting “gasoline or motive fuel”;
(iv) in subparagraph (iii) by striking out “the quantity of gasoline, of motive fuel or of each carbon emitting product” and substituting “the quantity of gasoline or motive fuel”;
(v) in subparagraph (iv) by striking out “type of gasoline, motive fuel or carbon emitting product” and substituting “type of gasoline or motive fuel”;
(vi) in subparagraph (v) by striking out “gasoline, motive fuel or carbon emitting product” and substituting “gasoline or motive fuel”;
(c) in paragraph (d)
(i) in the portion preceding subparagraph (i) by striking out “gasoline, motive fuel and carbon emitting products” and substituting “gasoline and motive fuel”;
(ii) in subparagraph (i) by striking out “gasoline, motive fuel or carbon emitting product” and substituting “gasoline or motive fuel”;
(iii) in subparagraph (ii) by striking out “gasoline, motive fuel or carbon emitting product” and substituting “gasoline or motive fuel”;
(iv) in subparagraph (iv) by striking out “the quantity of gasoline, of motive fuel or of each carbon emitting product” and by substituting “the quantity of gasoline or motive fuel”;
(v) in subparagraph (v) by striking out “gasoline, motive fuel or carbon emitting product” and substituting “gasoline or motive fuel”;
(vi) in subparagraph (vi) of the English version by striking out “gasoline, motive fuel or carbon emitting product” and substituting “gasoline or motive fuel”.
21Subsection 40.3(1) of the Regulation is amended
(a) in the portion preceding paragraph (a) by striking out “tax exempt motive fuel or a tax exempt carbon emitting product shall” and “any type of motive fuel or carbon emitting product” and substituting “tax exempt motive fuel shall” and “any type of motive fuel”, respectively;
(b) in paragraph (a) by striking out “or a carbon emitting product”;
(c) in paragraph (b) by striking out “or the carbon emitting product”;
(d) in paragraph (c) by striking out “or of each carbon emitting product”;
(e) in paragraph (d) by striking out “or tax exempt carbon emitting product”;
(f) in paragraph (e) by striking out “or tax exempt carbon emitting product”;
(g) in paragraph (f) by striking out “or the carbon emitting product”.
22Subsection 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), 6.2(1.1), 6.3(8) or 6.3(9)” and substituting “subsection 3(6), 4(6), 6(7), 6.1(3) or 6.2(1.1)”;
(b) in paragraph (a) by striking out “gasoline, aviation fuel, motive fuel or a carbon emitting product” and substituting “gasoline, aviation fuel or motive fuel”;
(c) in paragraph (b) by striking out “gasoline, aviation fuel, motive fuel or carbon emitting product” and substituting “gasoline, aviation fuel or motive fuel”;
(d) in paragraph (c) by striking out “the quantity of gasoline, of aviation fuel, of motive fuel or of each carbon emitting product” and substituting “the quantity of gasoline, aviation fuel or motive fuel”;
(e) in paragraph (d) by striking out “gasoline, aviation fuel, motive fuel or carbon emitting product” and substituting “gasoline, aviation fuel or motive fuel”;
(f) in paragraph (e) by striking out “gasoline, motive fuel or carbon emitting product was” and “the quantity of gasoline, of motive fuel or of a carbon emitting product” and substituting “gasoline or motive fuel was” and “the quantity of gasoline or motive fuel”, respectively.
23Subsection 40.6(1) of the Regulation is amended
(a) in paragraph (a) by striking out “gasoline, aviation fuel, motive fuel or a carbon emitting product” and substituting “gasoline, aviation fuel or motive fuel”;
(b) in paragraph (b) by striking out “gasoline, aviation fuel, motive fuel or carbon emitting product” and substituting “gasoline, aviation fuel or motive fuel”;
(c) in paragraph (c) by striking out “the quantity of gasoline, of aviation fuel, of motive fuel or of each carbon emitting product” and substituting “the quantity of gasoline, aviation fuel or motive fuel”;
(d) in paragraph (d) by striking out “the type of gasoline, aviation fuel, motive fuel or carbon emitting product” and substituting “the type of gasoline, aviation fuel or motive fuel”;
(e) in paragraph (e) by striking out “gasoline, aviation fuel, motive fuel or carbon emitting product” and substituting “gasoline, aviation fuel or motive fuel”.
24Section 41 of the Regulation is amended in the portion preceding paragraph (a) by striking out “gasoline, aviation fuel, motive fuel or a carbon emitting product” and substituting “gasoline, aviation fuel or motive fuel”.
25Section 42.071 of the Regulation is repealed.
26Section 42.1 of the Regulation is amended
(a) in subsection (1)
(i) in the portion preceding paragraph (a) by striking out “on gasoline, motive fuel or a carbon emitting product” and substituting “on gasoline or motive fuel”;
(ii) in paragraph (a) by striking out “gasoline, motive fuel or carbon emitting product” and substituting “gasoline or motive fuel”;
(b) in subsection (2)
(i) in paragraph (a) by striking out “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” and substituting “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”, respectively;
(ii) in paragraph (b) by striking out “gasoline, motive fuel or carbon emitting product” and substituting “gasoline or motive fuel”.
27Section 43 of the Regulation is amended
(a) in subsection (1)
(i) in the portion preceding paragraph (a) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;
(ii) in paragraph (a) by striking out “gasoline, motive fuel or carbon emitting product” and substituting “gasoline or motive fuel”;
(iii) in paragraph (b)
(A) in the portion preceding subparagraph (i) by striking out “gasoline, motive fuel or carbon emitting product” and substituting “gasoline or motive fuel”;
(B) in subparagraph (ii) by striking out “selling gasoline, motive fuel or carbon emitting products” and substituting “selling gasoline or motive fuel”;
(b) in paragraph (2)(c) by striking out “delivering of the gasoline, motive fuel or carbon emitting product” and substituting “delivering of the gasoline or motive fuel”;
(c) in subsection (4) by striking out “the gasoline, motive fuel or carbon emitting product” and “for gasoline, motive fuel or the carbon emitting product” and substituting “the gasoline or motive fuel” and “for gasoline or motive fuel”, respectively;
(d) in subsection (5) by striking out “the gasoline, motive fuel or carbon emitting product” wherever it appears and substituting “the gasoline or motive fuel”.
28Section 44.4 of the Regulation is repealed.
29The heading “DISPOSITIONS GÉNÉRALES” preceding section 45 of the French version of the Regulation is repealed and the following is substituted:
GÉNÉRALITÉS
30Section 45 of the Regulation is amended
(a) in subsection (1) by striking out “or a tax exempt carbon emitting product”;
(b) in subsection (2) by striking out “gasoline, taxable motive fuel or a taxable carbon emitting product” and substituting “gasoline or taxable motive fuel”.
31Section 46 of the Regulation is amended
(a) in subsection (1) by striking out “any gasoline, motive fuel or carbon emitting product” and “the gasoline, motive fuel or carbon emitting product” and substituting “any gasoline or motive fuel” and “the gasoline or motive fuel”, respectively;
(b) in subsection (2) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”.
32Section 47 of the Regulation is amended by striking out “which gasoline, motive fuel or a carbon emitting product” and “any gasoline, motive fuel or carbon emitting product” and substituting “which gasoline or motive fuel” and “any gasoline or motive fuel”, respectively.
33Section 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 or a container a mixture of taxable motive fuel and tax exempt motive fuel.
48(2)No person shall put into or cause to be put into a gasoline pump, a motive fuel pump or a container a mixture of taxable motive fuel and tax exempt motive fuel.
34This Regulation comes into force on July 1, 2023.