Acts and Regulations

82-81 - General

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Full text
Current to 1 July 2023
NEW BRUNSWICK
REGULATION 82-81
under the
Gasoline and Motive Fuel Tax Act
(O.C. 82-382)
Filed May 6, 1982
Under section 45 of the Gasoline and Motive Fuel Tax Act, the Lieutenant-Governor in Council makes the following Regulation:
1This Regulation may be cited as the General Regulation - Gasoline and Motive Fuel Tax Act.
2(1)In this Regulation
“Act” means the Gasoline and Motive Fuel Tax Act.(loi)
“Minister” Repealed: 97-76
2(2)The following expressions when used in the Act or in this Regulation have the meaning assigned herein:
“aircraft on an international commercial flight” means an aircraft that(avion sur un vol commercial international)
(a) has filed a flight plan at the point of departure of a commercial flight, indicating that its point of departure or its point of destination is outside Canada,
(b) is on a commercial flight in conformity with the filed flight plan, and
(c) is being refueled in New Brunswick
(i) at the point of departure or at an intermediate aerodrome and is subsequently being flown to the point of destination outside Canada without landing in Canada other than in New Brunswick during the flight, or
(ii) at the point of destination or at an intermediate aerodrome after being flown there from a point of departure outside Canada without landing other than in New Brunswick previously during the flight;
“base jurisdiction” means a jurisdiction where a qualified motor vehicle operated by an applicant is registered if the operational records for the vehicle are maintained, or are made available, in that jurisdiction for inspection by the proper authorities with respect to the taxes to be paid on the consumption of gasoline or motive fuel by the applicant when operating the qualified motor vehicle;(autorité législative de base)
“bulk plant” means a place in the Province where gasoline and motive fuel are stored in storage facilities at a fixed location by a wholesaler for delivery to(entrepôt)
(a) retailers, or
(b) direct to consumers, where the wholesaler is also a retailer.
“co-operating Province” Repealed: 97-52
2(3)Liquid fuel composed of a blend of ethanol and gasoline is included within the definition “gasoline” in section 1 of the Act.
2(4)The following liquid fuels are included within the definition “motive fuel” in section 1 of the Act:
(a) biodiesel; and
(b) a blend of ethanol and motive fuel.
91-129; 97-76; 97-52; 2000-30; 2007-73; 2020-18; 2023-40
2.01(1)For the purposes of sections 11.1, 16.1, 16.2 and 40.1, 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, litre or gallon is the appropriate unit of measurement.
2.01(3)Repealed: 2023-40
2.01(4)Repealed: 2023-40
2020-18; 2023-40
MARKED OR COLOURED MOTIVE FUEL
98-28
2.1Sections 2.2 to 2.5 apply to tax exempt motive fuel that is diesel fuel, stove oil or furnace oil.
98-28
2.2(1)The holder of a wholesaler’s licence may apply for a marking authorization permit.
2.2(2)Repealed: 2014-137
2.2(3)An application for a marking authorization permit shall be made to the Minister on a form provided by the Minister.
98-28; 2014-137
2.3(1)Marking or colouring motive fuel shall be effected
(a) by adding to the motive fuel a mixture composed of one part of marker or colouring, containing a red tincture, a tracer and aromatic solvents, and 12 parts of motive fuel, in a proportion of 182 litres of the mixture for each million litres of motive fuel, or
(b) by adding to the motive fuel a marker or colouring, containing a red tincture, a tracer and aromatic solvents, in a proportion of 14 litres of marker or colouring for each million litres of motive fuel.
2.3(2)Where motive fuel is marked or coloured in accordance with subsection (8), marking or colouring shall be effected in accordance with paragraph (1)(a).
2.3(3)Repealed: 2004-92
2.3(4)Where motive fuel to be marked or coloured is refined in the Province, the marking or colouring shall be effected during the storage of the motive fuel in the tanks of the refinery, of an oil pipeline terminal, or of a marine terminal operated by the holder of the marking authorization permit, or during the delivery of the motive fuel to the loading station of the refinery, of an oil pipeline terminal, or of a marine terminal operated by the holder of the marking authorization permit.
2.3(5)Where motive fuel to be marked or coloured is imported into the Province and is already refined, the marking or colouring shall be effected during the storage of the motive fuel in the importer’s tanks, or at the loading racks of a marine terminal operated by the importer, unless the marking or colouring of such motive fuel was done in accordance with this Regulation before being imported.
2.3(6)Where motive fuel referred to in subsection (5) is not stored in the importer’s tanks, marking or colouring shall be effected before or on its entry into the Province.
2.3(7)Except as otherwise provided in this section, marking or colouring motive fuel shall be effected by means of an injector on the premises of a bulk plant or by a mobile injector as approved by the Minister.
2.3(8)Marking or colouring at tank truck loading racks shall be effected by means of an injection system equipped with an automatic cut-off device designed to prevent the delivery of motive fuel that is not marked or coloured in case of a defect in the system.
2.3(9)The motive fuel delivery system at tank truck loading racks shall comprise separate loading spouts for motive fuel marked or coloured in accordance with paragraph (1)(a) and motive fuel that is not marked or coloured, and each spout shall be equipped with a meter.
2.3(10)Notwithstanding subsection (9), a motive fuel delivery system may include only one loading spout for motive fuel marked or coloured in accordance with paragraph (1)(a) and motive fuel that is not marked or coloured, where it meets the following conditions:
(a) the loading spout shall be designed or equipped so that it may be cleaned by means of a sufficient quantity of non-marked or non-coloured motive fuel at the end of each delivery of motive fuel and it shall be used for the delivery of motive fuel only; and
(b) the delivery system shall be equipped with a meter that allows deliveries of marked or coloured motive fuel to be distinguished from deliveries of non-marked or non-coloured motive fuel.
2.3(11)Repealed: 2014-137
2.3(12)The marker or colouring referred to in paragraph (1)(b) shall be kept at all times at a temperature higher than -20 °C.
2.3(13)Repealed: 2004-92
98-28; 2004-92; 2014-137
2.4The holder of a marking authorization permit shall maintain sufficient records of the quantities of the marker and colouring received and used to disclose an accurate account of the marker and colouring consumed.
98-28; 2004-92
2.5A marking authorization permit is subject to the following terms and conditions:
(a) subject to paragraph (b), the holder of the permit shall acquire, install and maintain in good operating condition the equipment necessary for marking or colouring motive fuel;
(b) before commencing to mark or colour motive fuel, the holder of the permit shall submit to the Minister for approval a plan of the projected equipment and installations, and, before any change in existing equipment and installations, a plan of the projected changes;
(c) where the equipment for marking or colouring motive fuel includes an injection system, the system shall be installed so that it may be easily accessible for maintenance or inspection purposes;
(d) Repealed: 2014-137
(e) Repealed: 2014-137
(f) the holder of the permit is responsible for the marker or colouring and shall ensure that it is used for no purpose other than marking or colouring motive fuel;
(g) Repealed: 2014-137
(h) Repealed: 2014-137
(i) the holder of the permit shall ensure that motive fuel is marked or coloured in accordance with this Regulation; and
(j) Repealed: 2014-137
(k) the holder of the permit shall, upon the request of the Minister, file with the Minister a report on his or her inventory of marker or colouring, the amount of marker or colouring obtained during the period specified by the Minister, the amount of marker or colouring used during that period, the amount of motive fuel marked or coloured in that period, and any other information required by the Minister.
98-28; 2004-92; 2014-137
MARKED OR COLOURED GASOLINE
Repealed: 87-166
87-166
3Repealed: 87-166
87-166
COLLECTION AND REMISSION OF TAX
4(1)The Minister, on behalf of the Government, may enter into an agreement with any authorized collector setting forth the duties to be performed by such collector and other matters as the Minister may deem necessary or advisable.
4(2)For the purposes of the definition “collector” in section 1 of the Act and generally for the purposes of the Act, this Regulation and the Revenue Administration Act, the tax shall be collected by, accounted for and paid over to the Minister by
(a) wholesalers,
(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
(c) persons authorized by the Minister to collect the tax in relation to single trip fuel permits.
4(2.1)A retailer to which a tax is to be paid by a consumer under the Act shall collect the tax from the consumer and remit the tax to a collector.
4(3)Repealed: 84-244
84-244; 87-166; 97-52; 2020-18; 2023-5; 2023-40
5Repealed: 91-129
82-115; 90-156; 91-129
6Repealed: 91-129
91-129
7Repealed: 91-129
82-115; 82-191; 82-244; 83-49; 83-114; 83-115; 83-146; 83-228; 84-57; 84-147; 84-245; 84-297; 85-46; 85-110; 85-154; 85-199; 86-47; 86-90; 86-147; 86-187; 87-25; 87-76; 87-131; 87-169; 88-52; 88-143; 88-213; 88-256; 89-40; 89-83; 89-130; 89-187; 90-30; 90-88; 90-158; 90-171; 91-47; 91-129
CONSUMER REPORT OF GASOLINE, MOTIVE FUEL AND AVIATION FUEL
2023-40
8(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 gasoline, on which the tax has not been paid, shall pay to the Minister quarterly the tax referred to in subsection 3(1) of the Act for gasoline consumed in the Province in the operation of any commercial vehicle owned or operated by such resident consumer or non-resident consumer.
8(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 gasoline, a return showing:
(a) the number of kilometres travelled in the Province and all other jurisdictions by every gasoline propelled commercial vehicle owned or operated by that person;
(b) the quantity of gasoline purchased in the Province and all other jurisdictions for use in the gasoline propelled commercial vehicles referred to in paragraph (a); and
(c) the quantity of gasoline consumed in the Province based on the fleet gasoline consumption figure calculated on the total number of kilometres travelled and total gasoline consumed.
86-97; 2020-18
9(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 motive fuel, on which the tax has not been paid, shall pay to the Minister quarterly the tax referred to in subsection 6(1) of the Act for motive fuel consumed in the Province in the operation of any commercial vehicle owned or operated by such resident consumer or non-resident consumer.
9(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 motive fuel, a return showing:
(a) the number of kilometres travelled in the Province and all other jurisdictions by every motive fuel propelled commercial vehicle owned or operated by that person;
(b) the quantity of motive fuel purchased in the Province and all other jurisdictions for use in the motive fuel propelled commercial vehicles referred to in paragraph (a); and
(c) the quantity of motive fuel consumed in the Province based on the fleet consumption figure calculated on the total number of kilometres travelled and total motive fuel consumed.
86-97; 2020-18
9.1Repealed: 2023-40
2020-18; 2023-40
10(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 motive fuel in a locomotive, on which the tax has not been paid, shall pay to the Minister quarterly the tax referred to in subsection 6.1(1) of the Act for motive fuel consumed in the Province in the operation of any locomotive owned or operated by such resident consumer or non-resident consumer.
10(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 motive fuel 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 motive fuel purchased in the Province and all other jurisdictions for use in the locomotives referred to in paragraph (a); and
(c) the quantity of motive fuel consumed in the Province based on the total number of kilometres travelled and total motive fuel consumed.
86-97; 2020-18
10.1Repealed: 2023-40
2020-18; 2023-40
11(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 aviation fuel, on which the tax has not been paid, shall pay to the Minister quarterly the tax referred to in subsection 4(1) of the Act for aviation fuel consumed in the Province in the operation of aircraft owned or operated by such resident consumer or non-resident consumer.
11(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 aviation fuel, a return showing:
(a) the number of kilometres travelled by all aircraft owned or operated by that person which provide regularly scheduled flights to airports in the Province and other jurisdictions;
(b) the quantity of aviation fuel purchased in the Province and other jurisdictions for use in the aircraft referred to in paragraph (a); and
(c) the quantity of aviation fuel consumed in the Province based on the total number of kilometres travelled and total aviation fuel consumed.
86-97; 2020-18
11.1(1)Every person required to report under section 12 of the Act who
(a) brings or causes to be brought into the Province or receives delivery in the Province of aviation fuel, gasoline or motive fuel, on which the tax imposed under the Act has not been paid, and
(b) is not required to pay the tax and forward a return to the Minister under section 8, 9, 10 or 11,
shall pay to the Minister in accordance with section 12 of the Act the tax for the aviation fuel, gasoline or motive fuel.
11.1(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 month in which the aviation fuel, gasoline or motive fuel is brought or caused to be brought into the Province or in which delivery of the aviation fuel, gasoline or motive fuel is received in the Province, whichever occurs first, a return showing:
(a) a list of purchases, indicating
(i) the type of aviation fuel, gasoline or motive fuel purchased in the Province and in all other jurisdictions for consumption in the Province,
(ii) the quantity purchased, in the appropriate unit of measurement,
(iii) the invoice number of the purchase,
(iv) the name and address of the vendor, and
(v) the date of the purchase, and
(b) a description of the vehicles, engines, motors, equipment or other devices in which the aviation fuel, gasoline or motive fuel was or is to be consumed.
90-40; 2020-18; 2023-40
12The returns referred to in subsections 8(2), 9(2), 10(2), 11(2) and 11.1(2) shall be accompanied by payment of the tax owing.
90-40; 2020-18; 2023-40
13Notwithstanding anything contained in this Regulation, where the Minister considers it advisable, he may authorize any person required to report under section 12 of the Act to make a return and to pay remittance for any consecutive period of the year, on or before the twenty-fifth day of the month next following such period, and such returns and remittances shall be in satisfaction of any return and remittance requirements in conflict with this section.
14Repealed: 97-52
97-52
15In lieu of the return required under subsection 8(2) or 9(2), every person referred to in subsection 8(1) or 9(1) may forward to the Minister a sworn declaration to the effect that no commercial vehicle owned or operated by him was operated on the public highways in the Province during such preceding period as the Minister may specify.
2020-18; 2023-40
16(1)Every person required to forward a return under subsection 8(2), 9(2), 10(2) or 11(2), other than a person referred to in subsection (1.1), shall do so by completing and filing with the Minister the forms provided by the Minister.
16(1.1)Every person required to forward a return under subsection 8(2) or 9(2) who is registered under an agreement entered into under subsection 12.1(1) of the Act and who holds an IFTA licence issued under the Act shall do so by completing and filing with the Minister a form provided by the Minister.
16(2)Repealed: 97-52
90-40; 93-127; 97-52; 2000-30; 2013-71; 2020-18; 2023-40
LOSSES OF GASOLINE OR MOTIVE FUEL
2023-40
16.1(1)This section applies to a collector who does not own a bulk plant.
16.1(2)For the purposes of section 7.01 of the Act and this section, the prescribed threshold for an unverifiable loss of gasoline or motive fuel is 0%.
16.1(3)A collector’s excess unverifiable losses of gasoline or motive fuel for a given period of time is calculated using the following formula:
A + B - C - D
3where
Ais the opening inventory of gasoline or motive fuel owned by the collector at the beginning of the period,
Bis the quantity of gasoline or motive fuel in the appropriate unit of measurement that is produced, received or purchased by the collector during the period,
Cis the closing inventory of gasoline or motive fuel owned by the collector at the end of the period, and
Dis the quantity of gasoline or motive fuel in the appropriate unit of measurement that the collector verifies to have been sold, destroyed, stolen, contaminated, consumed, delivered or otherwise made unavailable for sale or consumption during the period.
2012-14; 2020-18; 2023-40
16.2(1)This section applies to a collector who owns one or more bulk plants.
16.2(2)For the purposes of section 7.01 of the Act and this section,
(a) the prescribed threshold for an unverifiable loss of gasoline at each bulk plant owned by the collector is 0.5%, and
(b) the prescribed threshold for an unverifiable loss of motive fuel at each bulk plant owned by the collector is 0.25%.
(c) Repealed: 2023-40
16.2(3)The quantity of gasoline or motive fuel in the appropriate unit of measurement that a collector is accountable for at each bulk plant owned by the collector and for a given period of time is calculated using the following formula:
E + F - G
3where
Eis the opening inventory of gasoline or motive fuel at the bulk plant at the beginning of the period,
Fis the quantity of gasoline or motive fuel in the appropriate unit of measurement that is produced or received at or purchased for the bulk plant during the period, and
Gis the closing inventory of gasoline or motive fuel at the bulk plant at the end of the period.
16.2(4)A collector’s unverifiable losses allowance for gasoline or motive fuel at each bulk plant the collector owns and for a given period of time is calculated using the following formula:
H × I
4where
His the quantity of gasoline or motive fuel in the appropriate unit of measurement that a collector is accountable for at the bulk plant for the period as calculated under subsection (3), and
Iis the prescribed threshold for gasoline or motive fuel referred to in subsection (2).
16.2(5)Subject to subsection (6), a collector’s unverifiable losses of gasoline or motive fuel at each bulk plant the collector owns and for a given period of time is calculated using the following formula:
H - J
5where
His the quantity of gasoline or motive fuel in the appropriate unit of measurement that a collector is accountable for at the bulk plant for the period as calculated under subsection (3), and
Jis, in relation to the bulk plant, the quantity of gasoline or motive fuel in the appropriate unit of measurement that the collector verifies to have been sold, destroyed, stolen, contaminated, consumed, delivered or otherwise made unavailable for sale or consumption during the period.
16.2(6)For the purposes of subsection (5), if the amount for J is greater than the amount for H at a bulk plant, the amount of the collector’s unverifiable losses of gasoline or motive fuel at that bulk plant shall be deemed to be zero.
16.2(7)A collector’s excess unverifiable losses of gasoline or motive fuel for a given period of time is calculated using the following formula:
K + L - M - N - O1 - O2 - O3 -...
7where
Kis 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 the collector is accountable at the beginning of the period,
Lis the quantity of gasoline or motive fuel in the appropriate unit of measurement that is produced, received or purchased by the collector during the period,
Mis 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 the collector is accountable at the end of the period,
Nis the quantity of gasoline or motive fuel in the appropriate unit of measurement that the collector verifies to have been sold, destroyed, stolen, contaminated, consumed, delivered or otherwise made unavailable for sale or consumption during the period, and
Ois the lesser of the amounts determined under subsections (4) and (5) for each bulk plant for the period.
2012-14; 2020-18; 2023-40
IFTA LICENCES AND SINGLE TRIP FUEL PERMITS
93-127; 2000-30
17For the purposes of subsection 12.3(1) of the Act, the fee is:
(a) $25 for an interjurisdictional carrier with one qualified motor vehicle;
(b) $100 for an interjurisdictional carrier with 2 to 4 qualified motor vehicles;
(c) $200 for an interjurisdictional carrier with 5 to 9 qualified motor vehicles;
(d) $400 for an interjurisdictional carrier with 10 to 24 qualified motor vehicles;
(e) $750 for an interjurisdictional carrier with 25 to 49 qualified motor vehicles; and
(f) $1,500 for an interjurisdictional carrier with 50 or more qualified motor vehicles.
93-127; 95-105; 97-52; 2000-30; 2012-43
17.01For the purposes of subsection 12.3(2) of the Act, the fee is $25 for two registration decals.
2012-43
17.1(1)For the purposes of subsection 12.2(3) of the Act, one registration decal shall be affixed and maintained on each side door of a qualified motor vehicle at eye level and towards the front of the vehicle.
17.1(2)A registration decal is valid only for so long as the licence with which the decals are issued is valid.
2000-30
17.2An IFTA licence issued by the Minister expires on 31st day of December of the year in which it is issued.
2000-30
18(1)Repealed: 2003, c.33, s.10
18(2)Repealed: 2003, c.33, s.10
18(2.1)Repealed: 2000-30
18(3)Repealed: 93-127
18(4)Repealed: 93-127
18(5)Repealed: 93-127
18(6)The Minister may authorize a rebate of the tax paid by an interjurisdictional carrier under section 12.4 of the Act, or any portion of the tax, if the interjurisdictional carrier
(a) purchases gasoline or motive fuel during travel within the Province and pays the tax on the gasoline or motive fuel,
(b) keeps and maintains the records referred to in section 40.5 in accordance with this Regulation, and
(c) applies for the rebate in accordance with subsection (7).
18(7)An application for a rebate referred to in subsection (6) shall be made, within six months of the date of issue of the single trip fuel permit, in writing, setting forth the information the Minister considers necessary.
93-127; 94-143; 2000-30; 2001-61; 2003, c.33, s.10; 2020-18; 2023-40
FUEL EXEMPTION CARDS
Repealed: 2007-73
97-76; 2007-73
18.01Repealed: 2007-73
97-76; 2007-73
18.02Repealed: 2007-73
97-76; 2007-73
18.03Repealed: 2007-73
97-76; 2007-73
18.04Repealed: 2007-73
97-76; 2007-73
18.05Repealed: 2007-73
97-76; 2007-73
18.051Repealed: 2007-73
2005-8; 2007-73
18.06Repealed: 2007-73
97-76; 2005-8; 2007-73
18.07Repealed: 2007-73
97-76; 2007-73
CRITERIA
2007-73
18.08(1)Subject to subsections (2), 18.4(3.1) and (4.1), a person who is entitled to use the designation “Registered Professional Agricultural Producer”, “RPAP” or “R.P.A.P.” under section 4 of the Agricultural Producers Registration and Farm Organizations Funding Act may be determined to be a farmer for the purposes of the Act.
18.08(2)An applicant for a refund who claims to meet the criteria under subsection (1) shall submit to the Minister with the application the registration number assigned to his or her farm business by the Registrar of Farms under the Agricultural Producers Registration and Farm Organizations Funding Act.
97-76; 2000, c.26, s.146; 2007, c.10, s.45; 2007-73; 2012-54
18.09(1)Subject to subsection (2), a person who meets one or more of the following criteria may be determined to be a fisher for the purposes of the Act:
(a) holds a valid fishing licence issued by the federal Minister of Fisheries and Oceans and derived
(i) an annual gross income of at least $5,000.00 from catching fish for commercial gain in either of the person’s two fiscal years preceding the date of his or her application for a refund or a purchaser’s permit, or
(ii) at least fifty per cent of the person’s annual gross income from catching fish for commercial gain in either of the person’s two fiscal years preceding the date of his or her application for a refund or a purchaser’s permit;
(b) derived from transporting fish by water for commercial gain from a fishing boat or a herring weir to shore,
(i) an annual gross income of at least $10,000.00 in either of the person’s two fiscal years preceding the date of his or her application for a refund or a purchaser’s permit, or
(ii) at least fifty per cent of the person’s annual gross income in either of the person’s two fiscal years preceding the date of his or her application for a refund or a purchaser’s permit;
(c) actually tends the weir or weirs and is the holder or is one of the holders of any and all valid herring weir site permits required by the federal Minister of Fisheries and Oceans or by the Department of Agriculture, Aquaculture and Fisheries; or
(d) in the case of a start-up operation,
(i) holds a valid fishing licence issued by the federal Minister of Fisheries and Oceans, and
(ii) has invested at least $10,000.00 in a fishing boat and equipment.
18.09(2)Subject to subsection (3), an applicant for a refund or a purchaser’s permit who claims to meet one or more of the criteria described in subsection (1) shall submit to the Minister with the application
(a) a copy of the licence referred to in paragraph (1)(a) or subparagraph (1)(d)(i) or the permit or permits referred to in paragraph (1)(c), where applicable,
(b) if claiming to meet one or more of the criteria described in paragraphs (1)(a) and (b), a copy of the applicant’s financial statements as prepared by a registered accountant relating to the fiscal year on which the claim is based, and
(c) if claiming to meet the criteria described in subparagraph (1)(d)(ii), the original sales invoices obtained at the time of purchase or a copy of a completed balance sheet as prepared by a registered accountant,
and no such applicant shall be determined to be a fisher unless all copies and invoices submitted under this subsection unequivocally indicate that the applicant meets the requisite criteria.
18.09(3)Where an applicant for a refund or a purchaser’s permit is unable to submit a copy of financial statements relating to a fiscal year as required under paragraph (2)(b)
(a) the Minister may accept, in place of the copy of financial statements, a copy of the applicant’s income tax return submitted under the Income Tax Act (Canada), including all supporting documentation, for the tax year most closely corresponding to the fiscal year, and
(b) paragraphs (1)(a) and (b) and subsection (2) apply with the necessary modifications to the copy of the income tax return and to the tax year to which it relates.
97-76; 2000, c.26, s.146; 2001-61; 2007, c.10, s.45; 2007-73; 2010, c.31, s.56
18.1(1)Subject to subsections (2), (3) and (4), a person who meets one or more of the following criteria may be determined to be a silviculturist for the purposes of the Act:
(a) cultivates at least two acres of, or at least two thousand Christmas trees or landscaping trees or shrubs;
(b) cultivates at least two thousand square feet of landscaping trees, shrubs, flowers or bedding plants in a greenhouse;
(c) produces maple products and has at least five hundred taps;
(d) produced at least five acres of sod during the two years preceding the date of his or her application for a refund or a purchaser’s permit;
(e) has management recommendations, or a plan, approved by the Minister of Natural Resources to manage at least twenty-five acres of woodland owned by the person, and, during the two years preceding the date of his or her application for a refund or a purchaser’s permit,
(i) thinned or planted at least one acre of the woodland, and
(ii) harvested at least five cords of wood products from the woodland;
(f) owns at least twenty-five acres of woodland and, during the two years preceding the date of his or her application for a refund or a purchaser’s permit,
(i) thinned or planted at least five acres of the woodland, or
(ii) harvested at least fifty cords of wood products from the woodland; or
(g) carried out the thinning, planting and tending of at least fifty acres of forest during the person’s two fiscal years preceding the date of his or her application for a refund or a purchaser’s permit and derived
(i) an annual gross income of at least $5,000.00 in either of those two fiscal years from such activity, or
(ii) at least twenty per cent of the person’s annual gross income in either of those two fiscal years from such activity.
18.1(2)Subject to subsection (5), an applicant for a refund or a purchaser’s permit who claims to meet one or more of the criteria described in paragraphs (1)(a) to (d) shall submit to the Minister with the application a copy of the financial statements as prepared by a registered accountant for the applicant’s fiscal year preceding the date of the application.
18.1(3)Subject to subsection (5), an applicant for a refund or a purchaser’s permit who claims to meet one or more of the criteria described in paragraphs (1)(e) and (f) shall submit to the Minister with the application a copy of the financial statements as prepared by a registered accountant relating to the fiscal years on which the claim is based.
18.1(4)Subject to subsection (5), an applicant for a refund or a purchaser’s permit who claims to meet the criteria described in paragraph (1)(g) shall submit to the Minister with the application a copy of the financial statements as prepared by a registered accountant relating to the fiscal years on which the claim is based, and no such applicant shall be determined to be a silviculturist unless the required copy unequivocally indicates that the applicant meets the requisite criteria.
18.1(5)Where an applicant for a refund or a purchaser’s permit is unable to submit a copy of financial statements relating to a fiscal year or years as required under subsection (2), (3) or (4),
(a) the Minister may accept, in place of the copy of financial statements, a copy of the applicant’s income tax return or returns submitted under the Income Tax Act (Canada), including all supporting documentation, for the tax year or years most closely corresponding to the fiscal year or years, as the case may be, and
(b) paragraph (1)(g) and subsections (2), (3) and (4) apply with the necessary modifications to the copy of the income tax return or returns and to the tax year or years to which the return or returns relate.
97-76; 2004, c.20, s.33; 2007-73; 2016, c.37, s.83; 2019, c.29, s.183; 2024, c.28, s.30
18.2(1)Subject to subsections (2) and (4), a person who operates a commercial wood harvesting operation involving the felling of trees or the removal of trees from stump to a skidway, log dump or carrier and who meets one or more of the following criteria may be determined to be a wood producer for the purposes of the Act:
(a) harvested or cut an average of at least three hundred cords of wood or the equivalent of at least three hundred cords of wood in either of the person’s two fiscal years preceding the date of his or her application for a refund or a purchaser’s permit;
(b) derived from the operation an annual gross income of at least $5,000.00 in either of the person’s two fiscal years preceding the date of his or her application for a refund or a purchaser’s permit; or
(c) in the case of a start-up operation, has invested at least $10,000.00 in wood harvesting equipment.
18.2(2)Subject to subsection (3), an applicant for a refund or a purchaser’s permit who claims to meet one or more of the criteria described in paragraphs (1)(a) and (b) shall submit to the Minister with the application a copy of the financial statements as prepared by a registered accountant relating to the fiscal year on which the application is based, and no such applicant shall be determined to be a wood producer unless the required copy unequivocally indicates that the applicant meets the requisite criteria.
18.2(3)Where an applicant for a refund or a purchaser’s permit is unable to submit a copy of financial statements relating to a fiscal year as required under subsection (2),
(a) the Minister may accept, in place of the copy of financial statements, a copy of the applicant’s income tax return submitted under the Income Tax Act (Canada), including all supporting documentation, for the tax year most closely corresponding to the fiscal year, and
(b) paragraphs (1)(a) and (b) and subsection (2) apply with the necessary modifications to the copy of the income tax return and to the tax year to which it relates.
18.2(4)An applicant for a refund or a purchaser’s permit who claims to meet the criteria described in paragraph (1)(c) shall submit to the Minister with the application the original sales invoices obtained at the time of purchase or a copy of a completed balance sheet as prepared by a registered accountant.
97-76; 2007-73
18.3(1)Subject to subsection (2), a person who raises one or more aquatic species or harvests one or more aquatic plants for human consumption for commercial gain, who holds all required valid federal or provincial commercial aquaculture licences or permits and who meets one or more of the following criteria may be determined to be an aquaculturist for the purposes of the Act:
(a) derived an annual gross income of at least $10,000.00 or at least fifty per cent of the person’s annual gross income from such activity during either of the person’s two fiscal years preceding the date of his or her application for a refund or a purchaser’s permit;
(b) in the case of a fish pond operator, derived income from a sales volume of at least five thousand fish during either of the person’s two fiscal years preceding the date of his or her application for a refund or a purchaser’s permit; or
(c) in the case of a start-up operation, demonstrates by means of a three-year business development plan approved by the Minister of Agriculture, Aquaculture and Fisheries that the person has invested at least $10,000.00 in stock and equipment and will be able to derive from the operation an annual gross income of at least $10,000.00.
18.3(2)Subject to subsection (3), an applicant for a refund or a purchaser’s permit who claims to meet one or more of the criteria described in paragraphs (1)(a) and (b) shall submit to the Minister with the application a copy of the financial statements as prepared by a registered accountant relating to the applicant’s fiscal year on which the claim is based, and no applicant who claims to meet the criteria described in paragraph (1)(a) shall be determined to be an aquaculturist unless the required copy unequivocally indicates that the applicant meets the requisite criteria described in paragraph (1)(a).
18.3(3)Where an applicant for a refund or a purchaser’s permit is unable to submit a copy of financial statements relating to a fiscal year as required under subsection (2),
(a) the Minister may accept, in place of the copy of financial statements, a copy of the applicant’s income tax return submitted under the Income Tax Act (Canada), including all supporting documentation, for the tax year most closely corresponding to the fiscal year, and
(b) paragraphs (1)(a) and (b) and subsection (2) apply with the necessary modifications to the copy of the income tax return and to the tax year to which the return relates.
97-76; 2000, c.26, s.146; 2007, c.10, s.45; 2007-73; 2010, c.31, s.56; 2017, c.63, s.27; 2019, c.2, s.67
PURCHASER’S PERMITS
2005-8
18.4(1)An application for the issuance or the issuance anew of a purchaser’s permit shall be made to the Minister on a form provided by the Minister.
18.4(2)The Minister may conduct an audit of a person who makes an application referred to in subsection (1).
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 quantity of gasoline and motive fuel, in the appropriate unit of measurement, 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.
18.4(3.1)An applicant for a purchaser’s permit who is a farmer shall submit with the application the following information for all motive fuel purchased, acquired, consumed or used by the applicant in the twelve-month period that precedes the date of the application or in the preceding fiscal year of the applicant:
(a) Repealed: 2013-71
(b) the quantity of motive fuel, in the appropriate unit of measurement, purchased or acquired;
(c) the type of motive fuel purchased or acquired; and
(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.
18.4(4)Subject to subsection (4.1), the applicant shall be notified by mail of the approval or rejection of his or her application and if the application is approved, the effective date of the purchaser’s permit.
18.4(4.1)A purchaser’s permit shall not be issued to a farmer before the applicant has registered his or her farming operation as a farm business under the Agricultural Producers Registration and Farm Organizations Funding Act.
18.4(5)A notification under subsection (4) shall be deemed to have been received by the applicant five days after the day of mailing.
2005-8; 2007-73; 2012-54; 2013-71; 2017-43; 2020-18; 2023-40
18.5Subject to section 18.8, a purchaser’s permit expires
(a) if the holder is not a farmer, twelve months after the date it is issued or issued anew, and
(b) if the holder is a farmer, on January 31.
2005-8; 2007-73; 2012-54; 2017-43
18.6The fee for the issuance or the issuance anew of a purchaser’s permit is $12.50.
2005-8; 2007-73
18.61Despite section 18.6, if the applicant is a farmer, the fee for the issuance or the issuance anew of a purchaser’s permit is $0.
2012-54
18.62Repealed: 2023-40
2020-18; 2021-45; 2023-40
18.63Repealed: 2023-40
2021-45; 2023-40
18.7It is a term and condition of the issuance or the issuance anew of a purchaser’s permit that its holder authorizes any peace officer, any inspector or any other person with the written authority of the Minister to remove, at random checks on the roadside or at the holder’s place of business or worksites, motive fuel samples from the carburetor, fuel line, fuel tank, fuel container or fuel system of any vehicle or equipment owned or operated by the holder.
2005-8
18.8(1)The Minister may cancel a purchaser’s permit if:
(a) the application for the issuance or the issuance anew of the purchaser’s permit contains inaccurate, false or misleading information;
(b) the holder of the purchaser’s permit is in default in the payment of money payable under the Act, the Real Property Tax Act or if the holder is a fisher or aquaculturist, the Fisheries and Aquaculture Development Act;
(c) the holder of the purchaser’s permit is in breach of an agreement to pay money due under the Act, the Real Property Tax Act or if the holder is a fisher or aquaculturist, the Fisheries and Aquaculture Development Act;
(d) the holder of the purchaser’s permit is not or is no longer engaged in the activity for which the permit was issued or issued anew;
(e) the holder of the purchaser’s permit refuses to allow a peace officer, an inspector or any other person with the written authority of the Minister to remove motive fuel samples in accordance with section 18.7; or
(f) the holder of a purchaser’s permit who is a farmer has not submitted the information referred to in subsection 18.4(3.1) within the time required.
18.8(2)The Minister may cancel a purchaser’s permit for such period of time as the Minister considers necessary, but the period of time shall be not less than six months and not more than three years.
18.8(3)The Minister shall serve the holder of a purchaser’s permit that is cancelled with a written notice in which are set out the period of time for which the permit is cancelled and the reasons for the cancellation.
18.8(4)A notice of cancellation shall be served
(a) personally on the holder of the purchaser’s permit,
(b) by delivery by courier service to the holder of the purchaser’s permit, or
(c) by mailing by registered mail to the holder of the purchaser’s permit.
18.8(5)A notice delivered by courier service under paragraph (4)(b) shall be deemed to have been served three days after the date the notice was placed with the courier service for delivery.
18.8(6)A notice mailed by registered mail under paragraph (4)(c) shall be deemed to have been served five days after the date of mailing.
18.8(7)The cancellation of a purchaser’s permit is effective on the date on which the notice is served or deemed to have been served.
2005-8; 2007-73; 2009-93; 2012-54
18.9(1)A person whose purchaser’s permit is cancelled may apply to the Minister for reinstatement of the permit by making a request in writing and by submitting an application for the issuance anew of the permit in accordance with section 18.4.
18.9(2)After the period of time for which a purchaser’s permit is cancelled has elapsed, the Minister may reinstate the permit under the following circumstances:
(a) if the purchaser’s permit is cancelled under paragraph 18.8(1)(a), the Minister is satisfied that the information, when corrected, would be sufficient to warrant approval of the application; or
(b) if the purchaser’s permit is cancelled under paragraph 18.8(1)(b) or (c), the person applying for a reinstatement reaches an agreement with the Minister to pay the money owing.
18.9(3)The Minister may conduct an audit of the person applying for a reinstatement.
18.9(4)The Minister shall notify the person applying for a reinstatement whether or not the purchaser’s permit is reinstated, indicating, where applicable, the effective date of the reinstatement.
18.9(5)A reinstated purchaser’s permit expires twelve months after the date it is reinstated.
2005-8; 2007-73
LICENCES AND PERMITS
94-143
19Every wholesaler required to hold a wholesaler’s licence under the Act shall apply to the Minister on a form provided by the Minister, shall provide, upon request, any other information required by the Minister and shall pay the fee specified in subsection 23(1), (2) or (3).
93-169; 97-52
20Every retailer required to hold a retailer’s licence under the Act shall apply to the Minister on a form provided by the Minister, shall provide, upon request, any other information required by the Minister and shall pay the fee specified in section 24 or 24.1.
86-188; 97-52; 2012-43
21Repealed: 2014-137
2014-137
21.1(1)Wholesaler’s licences issued before the commencement of this subsection shall be deemed to expire at midnight on the last day of the twelfth month following the month in which they are issued.
21.1(2)Wholesaler’s licences issued on or after the commencement of this subsection shall expire at midnight on the last day of the twelfth month following the month in which they are issued.
21.1(3)Retailer’s licences issued before the commencement of this subsection shall be deemed to expire at midnight on May 31, 2012.
21.1(3.1)Retailer’s licences issued after the commencement of subsection (3) and before June 1, 2012, shall expire at midnight on May 31, 2013.
21.1(4)Retailer’s licences issued on or after June 1, 2012, shall expire at midnight on the thirty-first day of May next following their issuance or issuance anew.
94-143; 97-52; 2012-43
21.2(1)In this section
“Administered Act” means the Gasoline and Motive Fuel Tax Act, the Liquor Control Act, the Gaming Control Act, the Pari-Mutuel Tax Act, the Real Property Tax Act, the Revenue Administration Act or the Tobacco Tax Act.(Loi d’administration)
21.2(2)If a person who has previously violated or failed to comply with a provision of an Administered Act applies under the Act for the issuance, issuance anew or reinstatement of a licence or permit, the terms and conditions that may be imposed on the licence or permit are:
(a) the applicant shall, before the licence or permit is issued, issued anew or reinstated,
(i) pay in full all taxes and remittances that are due and payable by the applicant under all Administered Acts or make a written agreement with the Minister setting out an arrangement for full payment of those taxes in a manner that is satisfactory to the Minister, and
(ii) file all reports, returns, statements and other like documents that the applicant was required to file under any Administered Act and that are not filed as required; and
(b) the applicant shall, after the licence or permit is issued, issued anew or reinstated,
(i) if a written agreement is made with the Minister under subparagraph (a)(i), fully observe the terms and conditions of the agreement,
(ii) obtain and maintain every licence, permit, registration, certification or other like authorization that the applicant is required to obtain under any Administered Act, and
(iii) file all reports, returns, statements and other like documents that the applicant is required to file under any Administered Act.
94-143; 2009-11; 2012, c.36, s.3; 2013-71
21.3The periods of time during which licences and permits may be suspended are as follows:
(a) for the first suspension of that licence or permit, one calendar month; and
(b) for each following suspension, double the number of months for which that licence or permit was suspended in the previous suspension.
94-143
22Repealed: 86-188
86-188
FEES FOR LICENCES
23(1)The fee for a wholesaler’s licence shall be calculated in accordance with the following formula and shall be based on the number of litres of gasoline and motive fuel sold by the wholesaler in the 12-month period ending on the last day of the preceding 12-month period for which the returns required under the Act are due to be filed:
(a) for each litre up to and including 50,000,000 litres, $0.00025 per litre;
(b) for each litre in excess of 50,000,000 litres but not exceeding 150,000,000 litres, $0.00015 per litre;
(c) for each litre in excess of 150,000,000 litres but not exceeding 350,000,000 litres, $0.00005 per litre; and
(d) for each litre in excess of 350,000,000 litres, $0.00001 per litre.
23(2)Where a person applies for a wholesaler’s licence for the first time, the fee shall be based upon the estimated number of litres of gasoline and motive fuel to be sold during the 12-month period for which the licence is issued, but if, after the licence is issued, the wholesaler sells during the 12-month period a greater number of litres of gasoline and motive fuel than the number estimated, the wholesaler shall pay the appropriate fee based on the amount actually sold as calculated in accordance with the formula set out in paragraphs (1)(a) to (d).
23(3)Notwithstanding subsections (1) and (2), the minimum fee for a wholesaler’s licence is one thousand dollars.
23(4)Gasoline and motive fuel sold by one wholesaler to another wholesaler shall not be included in computing the number of litres of gasoline and motive fuel which the wholesaler sells under the licence.
93-169; 2014-137; 2020-18
24The fee for the issuance of a retailer’s licence shall be $150 plus $25 for each dispensing nozzle.
86-188; 93-169; 93-176; 97-52; 2012-43
24.1The fee for the issuance anew of a retailer’s licence shall be $25 for each dispensing nozzle.
2012-43
25Repealed: 2014-137
93-169; 2014-137
26Repealed: 86-188
86-188
27Repealed: 97-52
86-188; 97-52
REPORTS, RETURNS AND RECORDS
28Repealed: 84-244
84-244
29Repealed: 84-244
84-244
30Repealed: 97-52
87-166; 97-52
31(1)Repealed: 2013-71
31(2)Repealed: 87-166
87-166; 2005-8; 2013-71
32Repealed: 97-52
87-166; 97-52
33Repealed: 97-52
87-166; 97-52
34Repealed: 97-52
97-52
35Repealed: 87-166
87-166
36Every retailer and consumer of gasoline or motive fuel shall prepare such additional returns and statements as may be required from time to time by the Minister.
87-166; 97-52; 2020-18; 2023-40
37Repealed: 84-244
84-244
38Repealed: 84-244
84-244
39Repealed: 84-244
84-244
40Repealed: 97-52
97-52
40.1(1)Every retailer who sells gasoline or motive fuel shall keep and maintain
(a) records showing the retailer’s inventories of gasoline and motive fuel, including
(i) the metre readings at the beginning and end of each business day for each pump from which the retailer dispenses gasoline or motive fuel, and
(ii) the quantity of each type of gasoline or motive fuel in the appropriate unit of measurement the retailer has on hand at the beginning of each business day,
(b) records substantiating all purchases of gasoline and motive fuel by the retailer, including
(i) the names and addresses of all wholesalers from whom the retailer purchased gasoline or motive fuel,
(ii) the dates of the purchases, and
(iii) the quantity of each type of gasoline or motive fuel purchased, in the appropriate unit of measurement,
(b.1) records substantiating all sales by the retailer of gasoline and motive fuel on which tax is payable, including
(i) the quantity of each type of gasoline or motive fuel sold, in the appropriate unit of measurement,
(ii) the amount of each sale, and
(iii) the date of each sale,
(c) records substantiating all sales of tax exempt motive fuel by the retailer, including
(i) the names and addresses of all persons to whom the retailer sold tax exempt motive fuel,
(ii) the dates of the sales,
(iii) the type of tax exempt motive fuel sold in each sale,
(iv) the location to which each sale was delivered,
(v) a record of each purchaser’s authorization to purchase tax exempt motive fuel, including the number of any applicable licence or permit, and
(vi) the quantity of each type of tax exempt motive fuel, in the appropriate unit of measurement, sold in each sale, and
(d) copies of the purchase invoices for every purchase of gasoline or motive fuel by the retailer from a wholesaler.
40.1(2)Every retailer required to keep and maintain records and copies under subsection (1) shall keep and maintain them in easily readable paper or electronic format.
40.1(3)Repealed: 2014-137
40.1(3.1)Repealed: 2014-137
40.1(3.2)Repealed: 2014-137
40.1(4)Every retailer required to keep and maintain records and copies under subsection (1) shall produce them for inspection by an inspector, an auditor or any person designated by the Commissioner for that purpose, upon request at any reasonable time.
97-136; 2003-43; 2013-71; 2014-137; 2020-18; 2023-40
40.2(1)Every interjurisdictional carrier shall keep and maintain the following records:
(a) distance records that contain the following information for each qualified motor vehicle of the carrier:
(i) the taxable and non-taxable use of the gasoline or motive fuel consumed or used,
(ii) the distance traveled for each taxable and non-taxable use, and
(iii) distance recapitulations for each jurisdiction in which the vehicle operated;
(b) a distance accounting system for each trip made by a qualified motor vehicle that substantiates the information reported on the form referred to in subsection 16(1.1) and that contains the following information, which information shall be recapitulated in a monthly fleet summary:
(i) the date the trip began and the date the trip ended,
(ii) the origin and destination of the trip,
(iii) the route of travel,
(iv) the beginning and ending odometer or hubodometer readings of the vehicle for the trip,
(v) the number of miles or kilometres traveled during the trip,
(vi) the number of miles or kilometres traveled in each jurisdiction,
(vii) the unit number of the vehicle, the vehicle identification number or other licence identifier,
(viii) the vehicle fleet number, and
(ix) the registrant’s name;
(c) records that contain the following information for all gasoline and motive fuel purchased, acquired, consumed and used in the operation of the carrier’s business:
(i) the date of each purchase or acquisition of gasoline or motive fuel,
(ii) the name and address of the person from whom the gasoline or motive fuel was purchased or acquired,
(iii) the quantity of gasoline or motive fuel, in the appropriate unit of measurement, purchased or acquired,
(iv) the type of gasoline or motive fuel purchased or acquired, and
(v) the vehicle or equipment into which the gasoline or motive fuel was placed; and
(d) all receipts, invoices, credit card receipts, automated vendor generated invoices or transaction listings, or microfilm or microfiche of the receipt or invoice for all retail purchases of gasoline and motive fuel, each of which must contain the following information:
(i) the licence plate number, the unit number of the vehicle, the vehicle identification number or other licence identifier of the qualified motor vehicle into which the gasoline or motive fuel was placed,
(ii) the date the gasoline or motive fuel was purchased,
(iii) the vendor’s name and address,
(iv) the quantity of gasoline or motive fuel purchased, in the appropriate unit of measurement,
(v) the type of gasoline or motive fuel purchased,
(vi) the price per appropriate unit of measurement of the gasoline or motive fuel purchased or the total amount of the sale, and
(vii) the name of the purchaser.
40.2(2)Repealed: 2014-137
2001-61; 2003-43; 2014-137; 2020-18; 2023-40
40.3(1)Every consumer of tax exempt motive fuel shall keep and maintain records that contain the following information for all or any type of motive fuel purchased, acquired, consumed or used by the consumer:
(a) the date of each purchase or acquisition of motive fuel;
(b) the name and address of the person from whom motive fuel was purchased or acquired;
(c) the quantity of motive fuel, in the appropriate unit of measurement, purchased or acquired;
(d) the type of tax exempt motive fuel purchased or acquired;
(e) if the consumer is not a farmer, the vehicle or equipment into which the tax exempt motive fuel was placed, the tasks performed by that vehicle or equipment and the number of hours of service dedicated to each task; and
(f) if the consumer is a farmer, a list of the vehicles or equipment owned or operated by the farmer into which motive fuel could have been placed.
40.3(2)Repealed: 2014-137
40.3(3)Repealed: 2014-137
40.3(4)Repealed: 2014-137
2001-61; 2003-43; 2012-54; 2013-71; 2014-137; 2020-18; 2023-40
40.31Repealed: 2007-73
2005-8; 2007-73
40.4(1)Every applicant for a refund under subsection 3(6), 4(6), 6(7), 6.1(3) or 6.2(1.1) of the Act shall keep and maintain records that contain the following information:
(a) the date of each purchase or acquisition of gasoline, aviation fuel or motive fuel;
(b) the name and address of the person from whom the gasoline, aviation fuel or motive fuel was purchased or acquired;
(c) the quantity of gasoline, aviation fuel or motive fuel, in the appropriate unit of measurement, purchased or acquired;
(d) if the consumer is not a farmer, the vehicle or equipment into which the gasoline, aviation fuel or motive fuel was placed, the tasks performed by the vehicle or equipment and the number of hours of service dedicated to each task; and
(e) if the consumer is a farmer, the vehicle or equipment owned or operated by the farmer into which the gasoline or motive fuel was placed, the hour meter readings or odometer readings for the relevant period or, if the vehicle or equipment is not equipped with an hour meter or odometer, any other information or documentation necessary to determine the quantity of gasoline or motive fuel, in the appropriate unit of measurement, consumed in carrying out a farm production activity.
40.4(2)Repealed: 2014-137
40.4(3)Repealed: 2014-137
40.4(4)Repealed: 2014-137
2001-61; 2003-43; 2007-73; 2012-93; 2014-137; 2020-18; 2023-40
40.5Every applicant for a rebate referred to in subsection 18(6) shall keep and maintain the records referred to in subsection 40.2(1) and subsection 40.2(1) applies with the necessary modifications for such purposes.
2001-61; 2003-43
40.6(1)Every applicant for a rebate referred to in section 41 shall keep and maintain records that contain the following information:
(a) the date of each purchase or acquisition of gasoline, aviation fuel or motive fuel;
(b) the name and address of the person from whom the gasoline, aviation fuel or motive fuel was purchased or acquired;
(c) the quantity of gasoline, aviation fuel or motive fuel, in the appropriate unit of measurement, purchased or acquired;
(d) the type of gasoline, aviation fuel or motive fuel purchased or acquired; and
(e) the vehicle or equipment into which the gasoline, aviation fuel or motive fuel was placed, the tasks performed by that vehicle or equipment and the number of hours of service dedicated to each task.
40.6(2)Repealed: 2014-137
40.6(3)Repealed: 2014-137
40.6(4)Repealed: 2014-137
2001-61; 2003-43; 2014-137; 2020-18; 2023-40
40.7Every applicant for a rebate referred to in section 42.1 shall keep and maintain the records referred to in subsection 40.2(1) and subsection 40.2(1) applies with the necessary modifications for such purposes.
2001-61; 2003-43
40.8(1)Every applicant for a rebate referred to in section 43 shall keep and maintain the records required to be kept and maintained by a collector under the Revenue Administration Act and the regulations under that Act.
40.8(2)Repealed: 2014-137
40.8(3)Repealed: 2014-137
40.8(4)Repealed: 2014-137
2001-61; 2003-43; 2014-137
REFUNDS AND REBATES
2001-61
41The Minister may authorize a rebate of tax paid by the Government of Canada or any department or agency of the Government of Canada, other than a corporation liable under a statute of Canada, on gasoline, aviation fuel or motive fuel purchased in the Province if the applicant
(a) keeps and maintains the records referred to in section 40.6 in accordance with this Regulation, and
(b) applies for the rebate on a form provided by the Minister.
2001-61; 2020-18; 2023-40
42Repealed: 97-52
97-52
42.01(1)The amount of a tax refund under subsection 3(6) of the Act shall be calculated by multiplying the number of litres of gasoline for which a refund is authorized by the tax per litre in effect in the Province for that grade of gasoline at the time the gasoline was purchased or consumed.
42.01(2)A tax refund shall be paid directly to the applicant.
42.01(3)An applicant for a tax refund under subsection 3(6) of the Act
(a) may apply at any time within three years after the day on which the tax was paid;
(b) may combine applications for refunds respecting any number of separate payments of tax on one application form; and
(c) shall complete the application form in full, file the form with the Minister and supply to the Minister such other information and documentation as the Minister considers necessary.
42.01(4)Where the Minister is not satisfied that an applicant for a tax refund under subsection 3(6) of the Act is a member of a class of persons described under subsection 3(5.1) of the Act or that the gasoline was purchased, acquired, used or consumed for a use or purpose described under subsection 3(6) of the Act or where an applicant has refused or failed to provide any information or documentation requested by the Minister in connection with the application, the Minister may, in the Minister’s discretion,
(a) reject the application in whole or in part, or
(b) require the applicant to furnish such further information or documentation as the Minister considers necessary.
87-166; 97-52; 2007-73; 2012-101
42.02In order to evaluate applications made under subsection 3(6) of the Act, the Minister may establish guidelines respecting the appropriate consumption of gasoline per hour for any use or purpose referred to in that subsection.
87-166
42.03(1)The amount of a tax refund under subsection 4(6) of the Act shall be calculated by multiplying the number of litres of aviation fuel for which a refund is authorized by the tax per litre in effect in the Province for the aviation fuel at the time the aviation fuel was purchased, consumed or received.
42.03(2)A tax refund under subsection 4(6) of the Act shall be paid directly to the applicant.
42.03(3)An applicant for a tax refund under subsection 4(6) of the Act
(a) may apply at any time within three years after the day on which the tax was paid,
(b) may combine applications for refunds respecting any number of separate payments of tax on one application form, and
(c) shall complete the application form in full, file the form with the Minister and supply to the Minister such other information and documentation as the Minister considers necessary.
42.03(4)If the Minister is not satisfied that aviation fuel in connection with which an application for a tax refund is made under subsection 4(6) of the Act was used to refuel in New Brunswick an aircraft on an international commercial flight or if the applicant has refused or failed to provide any information or documentation requested by the Minister in connection with the application, the Minister may, in the Minister’s discretion,
(a) reject the application in whole or in part, or
(b) require the applicant to furnish such further information or documentation as the Minister considers necessary.
91-129; 97-52; 2007-73; 2012-101
42.04(1)The amount of a tax refund under subsection 6(7) of the Act shall be calculated by multiplying the number of litres of motive fuel for which a refund is authorized by the tax per litre in effect in the Province for the motive fuel at the time the motive fuel was purchased or consumed.
42.04(2)A tax refund under subsection 6(7) of the Act shall be paid directly to the applicant.
42.04(3)An applicant for a tax refund under subsection 6(7) of the Act
(a) may apply at any time within three years after the day on which the tax was paid,
(b) may combine applications for refunds respecting any number of separate payments of tax on one application form, and
(c) shall complete the application form in full, file the form with the Minister and supply to the Minister such other information and documentation as the Minister considers necessary.
42.04(4)If the Minister is not satisfied that an applicant for a tax refund under subsection 6(7) of the Act is a member of a class of persons described under subsection 6(6) of the Act or that the motive fuel was purchased, acquired, used or consumed for a use or purpose described under subsection 6(6) of the Act or if an applicant has refused or failed to provide any information or documentation requested by the Minister in connection with the application, the Minister may, in the Minister’s discretion,
(a) reject the application in whole or in part, or
(b) require the applicant to furnish such further information or documentation as the Minister considers necessary.
2007-73; 2012-101
42.05In order to evaluate applications made under subsection 6(7) of the Act, the Minister may establish guidelines respecting the appropriate consumption of motive fuel per hour for any use or purpose referred to in subsection 6(6) of the Act.
2007-73
42.06(1)The amount of a tax refund under subsection 6.1(3) of the Act shall be calculated by multiplying the number of litres of motive fuel for which a refund is authorized by the tax per litre in effect in the Province for the motive fuel at the time the motive fuel was purchased or consumed.
42.06(2)A tax refund under subsection 6.1(3) of the Act shall be paid directly to the applicant.
42.06(3)An applicant for a tax refund under subsection 6.1(3) of the Act
(a) may apply at any time within three years after the day on which the tax was paid,
(b) may combine applications for refunds respecting any number of separate payments of tax on one application form, and
(c) shall complete the application form in full, file the form with the Minister and supply to the Minister such other information and documentation as the Minister considers necessary.
42.06(4)If the Minister is not satisfied that motive fuel for which an application for a tax refund is made under subsection 6.1(3) of the Act was purchased, acquired, used or consumed in accordance with subsection 6.1(2) of the Act or if the applicant has refused or failed to provide any information or documentation requested by the Minister in connection with the application, the Minister may, in the Minister’s discretion,
(a) reject the application in whole or in part, or
(b) require the applicant to furnish such further information or documentation as the Minister considers necessary.
2007-73; 2012-101
42.07(1)The amount of a tax refund under subsection 6.2(1.1) of the Act shall be calculated by multiplying the number of litres of propane for which a refund is authorized by the tax per litre in effect in the Province for the propane at the time the propane was purchased or consumed.
42.07(2)A tax refund under subsection 6.2(1.1) of the Act shall be paid directly to the applicant.
42.07(3)An applicant for a tax refund under subsection 6.2(1.1) of the Act
(a) may apply at any time within three years after the day on which the tax was paid,
(b) may combine applications for refunds respecting any number of separate payments of tax on one application form, and
(c) shall complete the application form in full, file the form with the Minister and supply to the Minister such other information and documentation as the Minister considers necessary.
42.07(4)If the Minister is not satisfied that an applicant for a tax refund under subsection 6.2(1.1) of the Act is a member of a class of persons described under subsection 6(5.1) of the Act or that the propane was purchased, acquired, used or consumed for a use or purpose described under subsection 6.2(1.1) of the Act or if an applicant has refused or failed to provide any information or documentation requested by the Minister in connection with the application, the Minister may, in the Minister’s discretion,
(a) reject the application in whole or in part, or
(b) require the applicant to furnish such further information or documentation as the Minister considers necessary.
2007-73; 2012-101
42.071Repealed: 2023-40
2020-18; 2023-40
42.1(1)The Minister may authorize a rebate of tax paid by a person required to report under section 12 of the Act on gasoline or motive fuel used to propel a commercial vehicle if
(a) the gasoline or motive fuel was purchased in the Province and consumed in another jurisdiction,
(b) the person keeps and maintains the records referred to in section 40.7 in accordance with this Regulation, and
(c) the person applies for the rebate in accordance with subsection (4).
42.1(2)The amount of the rebate of tax shall be calculated by
(a) multiplying the tax per litre in effect in the Province at the time the gasoline or motive fuel was purchased by the difference between the number of litres of gasoline or motive fuel purchased in the Province and the number of litres of gasoline or motive fuel consumed in the Province, and
(b) deducting from the product, the amount of any tax paid on behalf of the applicant in relation to that gasoline or motive fuel to another jurisdiction in accordance with an agreement made between that jurisdiction and the Province.
42.1(3)The rebate of tax shall be paid directly to the applicant.
42.1(4)An applicant for a rebate of tax under subsection (1) shall
(a) apply not more than four years after the day on which the tax was paid, and
(b) apply on a form provided by the Minister.
42.1(5)Repealed: 97-52
86-97; 93-127; 97-52; 2001-61; 2020-18; 2023-40
43(1)The Minister may, in his or her discretion, authorize a rebate of tax paid by a collector on gasoline or motive fuel if the collector
(a) has paid the tax for any gasoline or motive fuel sold or delivered by the collector,
(b) is unable to collect the tax from the person to whom the gasoline or motive fuel was sold or delivered because the person
(i) is bankrupt, or
(ii) has discontinued the business of selling gasoline or motive fuel,
(c) keeps and maintains the records referred to in section 40.8 in accordance with this Regulation, and
(d) applies for the rebate in accordance with subsection (2).
43(2)An application for a rebate under subsection (1) shall:
(a) be made in writing;
(b) set forth the information to support the claim for the tax rebate, including relevant documentary evidence;
(c) be made within twelve months of the selling or delivering of the gasoline or motive fuel; and
(d) include such other information as the Minister considers necessary.
43(3)Where a collector has applied for a rebate under subsection (1), the Minister may give notice thereof to all other collectors in the Province.
43(4)The notice referred to in subsection (3) shall set forth the name and address of the dealer, retailer or consumer to whom the gasoline or motive fuel was sold or delivered and no rebate of tax for gasoline or motive fuel sold or delivered to such dealer, retailer or consumer after the date of the notice shall be allowed.
43(5)If the collector, after receiving a rebate of tax under this section, receives payment of the tax for the gasoline or motive fuel for which the tax was payable, he shall pay the tax or account to the Minister for the tax on the gasoline or motive fuel in the same manner provided under the Act.
2001-61; 2010-26; 2020-18; 2023-40
44Repealed: 84-244
84-244
44.1Repealed: 2007-73
90-161; 95-19; 2005-8; 2007-73
EXEMPTIONS
Repealed: 2007-73
90-161; 2007-73
44.2Repealed: 2007-73
90-161; 95-19; 2005-8; 2007-73
GUIDELINES
97-136
44.3A retailer or wholesaler who sells or delivers tax exempt motive fuel to a consumer shall ensure that the consumer is authorized to purchase or acquire tax exempt motive fuel in accordance with the following guidelines:
(a) if the fuel 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 fuel is purchased or acquired for a purpose described in paragraph 6(6)(d) or (j.1) of the Act, the retailer or wholesaler shall obtain from the consumer a signed and dated declaration to the effect that the fuel is being used for a use described in one of those paragraphs and shall cite the paragraph;
(b.1) if the fuel 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;
(c) if the fuel 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 fuel 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 fuel is being used for a use described in one of those paragraphs and cite the paragraph; and
(d) if the fuel 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.
(e) Repealed: 2005-8
97-136; 2005-8; 2007-73
44.4Repealed: 2023-40
2020-18; 2023-40
GENERAL
2023-40
45(1)No person shall deliver tax exempt motive fuel to the tank of any motor vehicle that is licensed to operate on the public highways, except as provided by this Regulation.
45(2)No person, other than a licensed retailer, shall deliver gasoline or taxable motive fuel to the tank of any motor vehicle that is licensed to operate on the public highways.
87-166; 2020-18; 2023-40
46(1)Except as provided by the Act or this Regulation, no person shall put into, deliver to or have in any tank or container, except in a tank wagon, any gasoline or motive fuel for the purpose of selling or offering the same for sale, unless the tank or container or the pump connected therewith has posted or painted thereon in letters or figures that are legible, the grade and quality of the gasoline or motive fuel actually put into, delivered to or in such tank or container.
46(2)No person shall sell or offer for sale from a pump or container gasoline or motive fuel of any grade, quality or kind other than the grade, quality or kind which is posted or painted on the pump or container.
2020-18; 2023-40
47No person shall put any liquid or substance into or have any liquid or substance in any tank, container or pump from which gasoline or motive fuel is sold or offered for sale which would adulterate or affect deleteriously the quality of any gasoline or motive fuel therein.
2020-18; 2023-40
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.
87-166; 97-52; 2020-18; 2023-40
49Repealed: 2012, c.54, s.8
2012, c.54, s.8
50Repealed: 84-244
84-244
51Repealed: 84-244
84-244
52Repealed: 84-244
84-244
53Regulation 66-33 under the Gasoline and Motive Fuel Tax Act is repealed.
N.B. This Regulation is consolidated to December 13, 2024.