Acts and Regulations

G-3 - Gasoline and Motive Fuel Tax Act

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Full text
Current to 16 June 2023
CHAPTER G-3
Gasoline and Motive Fuel Tax Act
DEFINITIONS AND INTERPRETATION
2020, c.6, s.1
Definitions
1In this Act
“appointed officer” means an officer appointed or designated under this Act, section 15 of the Motor Vehicle Act or section 14 of the Highway Act;(agent nommé)
“Arterial Highway Trust Fund” Repealed: 1992, c.47, s.1
“auditor” means an auditor provided for under the Revenue Administration Act;(vérificateur)
“aviation fuel” means any gas or liquid that is sold to be used or is used to create power to propel an aircraft and includes any product that is designated to be aviation fuel by the regulations;(carburant d’avion)
“base jurisdiction” means base jurisdiction as defined in the regulations;(autorité législative de base)
“bus” means any motor vehicle designed or adapted for carrying ten or more passengers and used for the transportation of persons;(autobus)
“carbon emitting product” means any product listed in Schedule C;(produit émetteur de carbone)
“carbon emitting product pump” , “gasoline pump” or “motive fuel pump” means a tank or receptacle of not less than 50-gallon or 227-litre capacity that is used or intended to be used for the storage of a carbon emitting product, gasoline or motive fuel, as the case may be, and is equipped with a pump for dispensing the carbon emitting product, gasoline or motive fuel;(pompe à produit émetteur de carbone),(pompe à essence) ou (pompe à carburant)
“collector” means a person designated by regulation to collect, account for and pay over the tax to the Minister;(percepteur)
“commercial fisherman” Repealed: 1993, c.7, s.1
“commercial vehicle” means a motor vehicle having a registered gross mass of fifty-five hundred kilograms or more that is designed or adapted for the carrying of freight, goods, wares or merchandise and includes a bus;(véhicule utilitaire)
“commissioner” means the Provincial Tax Commissioner provided for under the Revenue Administration Act and includes those persons designated by the Minister of Finance and Treasury Board to act on behalf of the Provincial Tax Commissioner;(commissaire)
“consumer” means a person who, within the Province, purchases, receives delivery of or otherwise acquires possession of aviation fuel, gasoline, motive fuel or a carbon emitting product for personal use or for the use of another person at the other person’s expense or who uses or consumes aviation fuel, gasoline, motive fuel or a carbon emitting product in any manner and includes a purchaser;(consommateur)
“consumer pump” Repealed: 1986, c.40, s.1
“farm production activity” includes, but is not limited to, the transportation of agricultural products, inputs or machinery for the purpose of farm production, but does not include the transportation of agricultural products, inputs or machinery for the purpose of sales or marketing;(activité agricole)
“farm truck” means a farm truck as defined in New Brunswick Regulation 83-42 under the Motor Vehicle Act;(camion agricole)
“fuel exemption card” Repealed: 2007, c.62, s.1
“fuel permit” Repealed: 1999, c.15, s.1
“gasoline” means any product of petroleum, by whatever name known or sold, containing any derivative of petroleum, natural gas or coal and having a specific gravity of .8017 or under at a temperature of 60 degrees Fahrenheit, and includes(essence)
(a) benzol and any benzol mixture, and
(b) any substance or liquid in the nature of gasoline or benzol or a benzol mixture
(i) that has a specific gravity in excess of .8017 at a temperature of 60 degrees Fahrenheit and that the Lieutenant-Governor in Council declares is being used for fuel for motor vehicles, or
(ii) that, regardless of its specific gravity, the Lieutenant-Governor in Council declares to be gasoline within the meaning of this Act,
but does not include natural gas or manufactured gas that is used as a fuel, bunker fuel, crude oil or propane;
“gasoline pump” or “motive fuel pump” Repealed: 2020, c.6, s.2
“gross mass” means(masse brute)
(a) the combined weight of the motor vehicle and the load, or
(b) where the motor vehicle is drawing a trailer or trailers, the combined weight of the motor vehicle, trailer or trailers and load;
“IFTA” means the International Fuel Tax Agreement which the Minister has joined pursuant to section 12.1, and includes the Articles of Agreement, the Procedures Manual and the Audit Manual;(IFTA)
“inspector” means an inspector provided for under the Revenue Administration Act;(inspecteur)
“interjurisdictional carrier” means a person who operates one or more qualified motor vehicles inside and outside New Brunswick;(transporteur interterritorial)
“licence” means a licence issued under this Act;(licence)
“marked or coloured gasoline” Repealed: 1987, c.23, s.1
“Minister” means the Minister of Finance and Treasury Board and includes the Commissioner and those persons designated by the Minister of Finance and Treasury Board to act on behalf of the Minister of Finance and Treasury Board or on behalf of the Commissioner;(Ministre)
“motive fuel” means any gas fuel or liquid fuel that is not gasoline and that can be used for moving or operating any internal combustion engine or machine, or for heating and without restricting the generality of the foregoing includes kerosene, propane, natural gas, crude oil, distillate and other motor fuel, but does not include manufactured gas that is used as a fuel;(carburant)
“motor vehicle” means every vehicle that is (véhicule à moteur)
(a) self propelled, or
(b) propelled by electric power from overhead trolley wires,
and not operated upon rails but does not include a farm tractor;
“normal retail price” Repealed: 1991, c.40, s.1
“peace officer” means a member of the Royal Canadian Mounted Police, and includes any appointed officer;(agent de la paix)
“permit” means a permit issued under this Act;(permis)
“police officer” means a police officer appointed pursuant to the Police Act;(agent de police)
“process of manufacture or production of goods” Repealed: 1996, c.84, s.1
“qualified motor vehicle” means a commercial vehicle that (véhicule à moteur admissible)
(a) has two axles and a gross mass or registered gross mass exceeding 26,000 pounds or 11,797 kilograms,
(b) has three or more axles, regardless of weight, or
(c) draws a trailer or trailers when the combined weight of the vehicle and the trailer or trailers exceeds 26,000 pounds or 11,797 kilograms gross mass or registered gross mass;
“refiner” means a person who refines, produces, manufactures, prepares, distills, compounds or blends, for sale, gasoline, motive fuel, any product of petroleum or any carbon emitting product;(raffineur)
“retail” means a sale by a retailer direct to a consumer;(détail)
“retailer” means a person who keeps for sale or sells to a consumer, gasoline, motive fuel or a carbon emitting product;(détaillant)
“single trip fuel permit” Repealed: 1999, c.15, s.1
“tax” means the tax imposed under this Act;(taxe)
“wholesale” means a sale to a person other than a consumer;(vente en gros)
“wholesaler” means a person who sells or keeps for sale, gasoline, motive fuel or a carbon emitting product, to a person other than a consumer.(grossiste)
1965, c.3, s.1; 1966, c.60, s.1; 1971, c.37, s.1; 1976, c.26, s.1; 1978, c.D-11.2, s.21; 1979, c.30, s.1; 1981, c.30, s.1; 1983, c.R-10.22, s.45; 1986, c.6, s.19; 1986, c.40, s.1; 1987, c.N-5.2, s.22; 1987, c.23, s.1; 1988, c.61, s.1; 1988, c.67, s.5; 1989, c.12, s.1; 1991, c.40, s.1; 1992, c.47, s.1; 1993, c.7, s.1; 1993, c.34, s.1; 1994, c.28, s.1; 1996, c.70, s.12; 1996, c.84, s.1; 1997, c.H-1.01, s.52; 1999, c.15, s.1; 2001, c.4, s.1; 2003, c.33, s.1; 2007, c.62, s.1; 2012, c.40, s.1; 2019, c.29, s.71; 2020, c.6, s.2
Interpretation
2020, c.6, s.3
1.1(1)For greater certainty, in the interpretation of the expression “tax exempt motive fuel”, the term “tax” is a reference to the tax referred to in subsection 6(1), 6.1(1) or 6.2(1), as the case may be.
1.1(2)For greater certainty, in the interpretation of the expression “tax exempt carbon emitting product”, the term “tax” is a reference to the tax referred to in subsection 6.3(1).
2020, c.6, s.3
ADMINISTRATION
1994, c.28, s.2
Administration
2(1)The commissioner shall act under the instructions of the Minister of Finance and Treasury Board, has general supervision over all matters relating to this Act within the Province and shall perform all duties that are assigned to the commissioner by this Act, the Lieutenant-Governor in Council or the Minister of Finance and Treasury Board.
2(2)The Minister of Finance and Treasury Board may designate persons to act on behalf of the Minister of Finance and Treasury Board or on behalf of the commissioner.
1965, c.3, s.2; 1971, c.37, s.2; 1994, c.28, s.3; 2019, c.29, s.71
IMPOSITION OF THE TAX — GASOLINE
Gasoline tax
3(1)Every consumer of gasoline shall pay to the Crown in right of the Province for the public use of the Government a tax of 10.87 cents on each litre of gasoline purchased or consumed by the consumer except aviation fuel.
3(1.01)Repealed: 1992, c.47, s.2
3(1.1)Repealed: 1991, c.40, s.2
3(2)Where a consumer acquires gasoline from a retailer, he shall pay the tax to such retailer at the time the gasoline is purchased or delivered.
3(3)Where a consumer acquires gasoline other than from a retailer and respecting which the tax has not been paid, he shall pay the tax as provided in section 12 and the regulations.
3(3.1)Notwithstanding subsection (3), where a consumer acquires gasoline from a wholesaler and the tax on the gasoline has not been paid, the consumer shall pay the tax to such wholesaler at the time the gasoline is purchased or delivered.
3(4)Where a consumer brings into the Province a quantity of gasoline other than in the fuel tank of an internal combustion engine, he shall pay the tax in the manner provided in section 12 on the amount of such gasoline brought into the Province less any amount taken out of the Province other than in the fuel tank of an internal combustion engine.
3(5)Where a consumer brings into the Province gasoline in the fuel tank of an internal combustion engine of a commercial vehicle or a railway locomotive, he shall pay the tax in the manner provided in section 12 and the regulations on the amount of such gasoline used in the Province as computed in accordance with the regulations.
3(5.1)For the purposes of this section, the Minister may determine a person to be a farmer, wood producer, fisher, aquaculturist or silviculturist if the person meets the criteria established by regulation and submits the information and documentation required by regulation.
3(6)Where a consumer who keeps records in accordance with the regulations applies on a form provided by the Minister, the Minister may refund any tax paid under subsection (1) or section 3.1 by the applicant in connection with the purchase or consumption of gasoline if the gasoline was purchased, acquired, used or consumed
(a) by a person who is determined by the Minister to be a farmer under this Act, for use solely
(i) in the operation of any equipment, other than a motor vehicle required to be registered under the Motor Vehicle Act, used on farm land or in carrying out a farm production activity,
(i.1) in the operation of a farm truck registered under the Motor Vehicle Act on farm land or in carrying out a farm production activity,
(ii) in the operation of any tractor on a public highway while transporting agricultural products, inputs or machinery owned by such person,
(iii) in the operation of any tractor or combine on a public highway while moving the tractor or combine from one place to another,
(iv) in burning blueberry fields, or
(v) as a mixture for crop spraying;
(b) by a person who is determined by the Minister to be a wood producer under this Act, for use solely in the operation of
(i) a tractor, other than a truck tractor, and any other machinery for the purpose of harvesting trees in a logging operation conducted in a forest area, or
(ii) an unregistered motor vehicle while transporting wood products and while being operated on property other than a public highway;
(b.1) by a forest worker who has entered into a contract with a wood producer referred to in paragraph (b) or by an agent of such forest worker, for use solely in the operation of any machinery referred to in subparagraph (b)(i) or vehicle referred to in subparagraph (b)(ii);
(b.2) by a forest worker or an agent of a forest worker, for use solely in the operation of an unregistered motor vehicle or any other unregistered equipment or machinery in the construction or maintenance of a woods road for the purpose of harvesting trees in a logging operation conducted in a forest area;
(c) by a person who is determined by the Minister to be a fisher under this Act, for use solely in the operation of any vessel while carrying on fishing operations including the operation of stationary or portable engines used in the landing of fish on a boat or to a wharf but not for use in the operation of a vessel as a chartered boat for purposes of sport fishing;
(c.1) by a person who is determined by the Minister to be an aquaculturist under this Act, for use solely in the operation of
(i) stationary and portable engines used solely and directly in aquaculture,
(ii) service boats used solely and directly in aquaculture, or
(iii) equipment used to provide heat used solely and directly in aquaculture;
(c.2) by a person who is determined by the Minister to be a silviculturist under this Act, for use solely
(i) in the operation of a tractor, other than a truck tractor, and any other machinery for the purpose of harvesting trees in a logging operation conducted in a forest area or for harvesting trees on a Christmas tree farm,
(ii) in the operation of an unregistered motor vehicle while transporting wood products and while being operated on property other than a public highway,
(iii) in the operation of any equipment, other than a motor vehicle required to be registered under the Motor Vehicle Act, used solely and directly in silviculture, or
(iv) as a mixture for crop spraying;
(c.3) by a forest worker who has entered into a contract with a silviculturist referred to in paragraph (c.2) or by an agent of such forest worker, for use solely in accordance with subparagraph (c.2)(i), (ii), (iii) or (iv);
(d) for use in the operation of a registered vessel within the meaning of the Canada Shipping Act (Canada), exceeding two hundred tons gross tonnage but not for use in the operation of a registered vessel within the meaning of the Canada Shipping Act (Canada) that is used for dredging purposes;
(e) for use in the operation of gasoline powered
(i) self-propelled trucks, which are mounted on rubber-tired wheels, with an unladen gross mass of forty-five hundred kilograms or more,
(ii) stationary engines,
(iii) portable engines, or
(iv) tractors other than truck tractors,
while being used solely and directly in mining or quarrying not carried on in connection with the repair or construction of a public highway or a public bridge;
(f) for use in the operation of
(i) stationary and portable engines other than those mounted on motor vehicles or propelled by motor vehicles,
(i.1) equipment used to heat materials,
(ii) tractors other than truck tractors on property other than a public highway, or
(iii) motor vehicles which are not required by the Motor Vehicle Act to be registered under that Act,
while being used solely and directly in the manufacturing of goods;
(g) Repealed: 1985, c.49, s.1
(h) Repealed: 1985, c.49, s.1
(i) Repealed: 1985, c.49, s.1
(j) for the purpose of heating or lighting premises or heating water for domestic use;
(j.1) for use in the operation of a generator used to produce electricity for sale; and
(k) by such other classes of persons or for such other purposes as are prescribed by regulation.
3(7)Repealed: 1979, c.30, s.2
1965, c.3, s.3; 1966, c.60, s.2; 1968, c.31, s.1; 1969, c.36, s.1; 1971, c.37, s.2; 1976, c.26, s.2; 1977, c.23, s.1; 1978, c.26, s.1; 1979, c.30, s.2; 1981, c.30, s.2; 1981, c.59, s.29; 1983, c.35, s.1; 1983, c.36, s.1; 1985, c.49, s.1; 1986, c.40, s.2; 1987, c.23, s.2; 1988, c.61, s.2; 1989, c.12, s.2; 1989, c.13, s.1; 1991, c.40, s.2; 1992, c.47, s.2; 1993, c.7, s.2; 1994, c.28, s.4; 1996, c.84, s.2; 1997, c.H-1.01, s.52; 2001, c.4, s.2; 2002, c.3, s.1; 2003, c.33, s.2; 2007, c.24, s.1; 2007, c.62, s.2; 2011, c.39, s.1; 2012, c.40, s.2; 2015, c.42, s.1; 2020, c.7, s.1; 2023, c.17, s.102
Regular leaded gasoline tax
3.1In addition to the tax imposed under subsection 3(1), every consumer of regular leaded gasoline shall pay to the Crown in right of the Province for the public use of the Government a tax of two and two tenths cents on each litre of regular leaded gasoline purchased or consumed by the consumer.
1989, c.13, s.2; 1992, c.47, s.3; 2023, c.17, s.102
Aviation fuel tax
4(1)Every consumer of aviation fuel shall pay to the Crown in right of the Province for the public use of the Government a tax of 2.5 cents on each litre of aviation fuel purchased or consumed by the consumer or the delivery of which is received by the consumer.
4(1.1)Repealed: 1991, c.40, s.3
4(2)Where a consumer acquires aviation fuel from a collector he shall pay the tax to such collector at the time the aviation fuel is purchased or delivered.
4(3)Where a consumer acquires aviation fuel other than from a collector, and respecting which the tax has not been paid, he shall pay the tax as provided in section 12 and the regulations.
4(4)Where a consumer brings into the Province aviation fuel in the fuel tank of an aircraft, he shall pay the tax in the manner provided in section 12 and the regulations on the amount of such aviation fuel used in the Province as computed in accordance with the regulations.
4(5)Where a consumer brings into the Province a quantity of aviation fuel other than in the fuel tank of an aircraft, he shall pay the tax in the manner provided in section 12 and the regulations on the amount of such fuel brought into the Province less any amount taken out of the Province other than in the fuel tank of an aircraft.
4(6)Where a consumer who keeps records in accordance with the regulations applies in accordance with the regulations on a form provided by the Minister, the Minister may refund any tax paid under subsection (1) by the applicant in connection with the purchase, consumption or receipt of aviation fuel on or after April 3, 1991 if the aviation fuel was used to refuel in New Brunswick an aircraft on an international commercial flight.
1971, c.37, s.3; 1976, c.26, s.3; 1978, c.26, s.2; 1979, c.30, s.3; 1981, c.30, s.3; 1983, c.35, s.2; 1991, c.40, s.3; 2001, c.4, s.3; 2023, c.17, s.102
MARKING OR COLOURING
OF GASOLINE
Repealed: 1987, c.23, s.3
1987, c.23, s.3
Repealed
5Repealed: 1987, c.23, s.4
1965, c.3, s.4; 1979, c.30, s.4; 1987, c.23, s.4
IMPOSITION OF THE TAX — MOTIVE FUEL
Motive fuel tax
6(1)Except as provided in sections 6.1 and 6.2, every consumer of motive fuel shall pay to the Crown in right of the Province for the public use of the Government a tax of 15.45 cents on each litre of motive fuel purchased or consumed by the consumer except
(a) tax exempt motive fuel as provided for in subsection (6), or
(b) bunker fuel or crude oil used other than in a motor vehicle on the public highway.
6(1.01)Repealed: 1992, c.47, s.4
6(1.1)Repealed: 1991, c.40, s.4
6(2)Where a consumer acquires motive fuel from a retailer, he shall pay the tax to such retailer at the time the motive fuel is purchased or delivered.
6(3)Where a consumer acquires motive fuel other than from a retailer and respecting which the tax has not been paid, he shall pay the tax as provided in section 12 and the regulations.
6(3.1)Notwithstanding subsection (3), where a consumer acquires motive fuel from a wholesaler and the tax on the motive fuel has not been paid, the consumer shall pay the tax to such wholesaler at the time the motive fuel is purchased or delivered.
6(4)Where a consumer brings into the Province motive fuel in the fuel tank of an internal combustion engine of a commercial vehicle or a railway locomotive he shall pay the tax in the manner provided in section 12 and the regulations on the amount of such motive fuel used in the Province as computed in accordance with the regulations.
6(5)Where a consumer brings into the Province a quantity of motive fuel other than in the fuel tank of an internal combustion engine, he shall pay the tax in the manner provided in section 12 and the regulations on the amount of such fuel brought into the Province less any amount taken out of the Province other than in the fuel tank of an internal combustion engine.
6(5.1)For the purposes of this section, the Minister may determine a person to be a farmer, wood producer, fisher, aquaculturist or silviculturist if the person meets the criteria established by regulation and submits the information and documentation required by regulation.
6(5.2)If a consumer who keeps records in accordance with the regulations applies on a form provided by the Minister, the Minister may refund any tax paid under subsection (1) by the applicant in connection with the purchase or consumption of motive fuel if the motive fuel was purchased, acquired, used or consumed by a person who is determined by the Minister to be a farmer under this Act, for use solely in the operation of a farm truck registered under the Motor Vehicle Act on farm land or in carrying out a farm production activity.
6(6)Tax exempt motive fuel may be purchased, acquired, used or consumed
(a) by a person who is determined by the Minister to be a farmer under this Act, for use solely
(i) in the operation of any equipment, other than a motor vehicle required to be registered under the Motor Vehicle Act, used on farm land or in carrying out a farm production activity,
(ii) in the operation of any tractor on a public highway while transporting agricultural products, inputs or machinery owned by such person,
(iii) in the operation of any tractor or combine on a public highway while moving the tractor or combine from one place to another,
(iv) in burning blueberry fields, or
(v) as a mixture for crop spraying;
(b) by a person who is determined by the Minister to be a wood producer under this Act, for use solely in the operation of
(i) a tractor, other than a truck tractor, and any other machinery for the purpose of harvesting trees in a logging operation conducted in a forest area, or
(ii) an unregistered motor vehicle while transporting wood products and while being operated on property other than a public highway;
(b.1) by a forest worker who has entered into a contract with a wood producer referred to in paragraph (b) or by an agent of such forest worker, for use solely in the operation of any machinery referred to in subparagraph (b)(i) or vehicle referred to in subparagraph (b)(ii);
(b.2) by a forest worker or an agent of a forest worker, for use solely in the operation of an unregistered motor vehicle or any other unregistered equipment or machinery in the construction or maintenance of a woods road for the purpose of harvesting trees in a logging operation conducted in a forest area;
(c) by a person who is determined by the Minister to be a fisher under this Act, for use solely in the operation of any vessel while carrying on fishing operations including the operation of stationary or portable engines used in the landing of fish on a boat or to a wharf, but not for use in the operation of a vessel as a chartered boat for purposes of sport fishing;
(c.1) by a person who is determined by the Minister to be an aquaculturist under this Act, for use solely in the operation of
(i) stationary and portable engines used solely and directly in aquaculture,
(ii) service boats used solely and directly in aquaculture, or
(iii) equipment used to provide heat used solely and directly in aquaculture;
(c.2) by a person who is determined by the Minister to be a silviculturist under this Act, for use solely
(i) in the operation of a tractor, other than a truck tractor, and any other machinery for the purpose of harvesting trees in a logging operation conducted in a forest area or for harvesting trees on a Christmas tree farm,
(ii) in the operation of an unregistered motor vehicle while transporting wood products and while being operated on property other than a public highway,
(iii) in the operation of any equipment, other than a motor vehicle required to be registered under the Motor Vehicle Act, used solely and directly in silviculture, or
(iv) as a mixture for crop spraying;
(c.3) by a forest worker who has entered into a contract with a silviculturist referred to in paragraph (c.2) or by an agent of such forest worker, for use solely in accordance with subparagraph (c.2)(i), (ii), (iii) or (iv);
(d) for use in the operation of a registered vessel within the meaning of the Canada Shipping Act (Canada), exceeding two hundred tons gross tonnage but not for use in the operation of a registered vessel within the meaning of the Canada Shipping Act (Canada) that is used for dredging purposes;
(e) for use in the operation of diesel powered
(i) self-propelled trucks, which are mounted on rubber-tired wheels, with an unladen gross mass of forty-five hundred kilograms or more,
(ii) stationary engines,
(iii) portable engines, or
(iv) tractors other than truck tractors,
while being used solely and directly in mining or quarrying not carried on in connection with the repair or construction of a public highway or a public bridge;
(f) for use in the operation of
(i) stationary and portable engines other than those mounted on motor vehicles or propelled by motor vehicles,
(i.1) equipment used to heat materials,
(ii) tractors other than truck tractors on property other than a public highway, or
(iii) motor vehicles which are not required by the Motor Vehicle Act to be registered under that Act,
while being used solely and directly in the manufacturing of goods;
(g) Repealed: 1985, c.49, s.2
(h) Repealed: 1985, c.49, s.2
(i) Repealed: 1985, c.49, s.2
(i.1) for use in the preparation of food;
(j) for the purpose of heating or lighting premises or heating water for domestic use;
(j.1) for use in the operation of a generator used to produce electricity for sale; and
(k) by such other classes of persons or for such other purposes as are prescribed by regulation.
6(7)Where a consumer who keeps records in accordance with the regulations applies on a form provided by the Minister, the Minister may refund any tax paid under subsection (1) by the applicant in connection with the purchase or consumption of motive fuel if the motive fuel was purchased, acquired, used or consumed in accordance with paragraph (6)(a), (b), (b.1), (b.2), (c), (c.1), (c.2), (c.3), (d), (e), (f), (i.1), (j), (j.1) or (k).
1965, c.3, s.5; 1966, c.60, s.6-8; 1971, c.37, s.4; 1976, c.26, s.4; 1978, c.26, s.3; 1979, c.30, s.5; 1981, c.30, s.4; 1981, c.59, s.29; 1982, c.28, s.1; 1983, c.35, s.3; 1985, c.49, s.2; 1986, c.40, s.3; 1987, c.23, s.5; 1988, c.61, s.3; 1989, c.12, s.3; 1991, c.40, s.4; 1992, c.47, s.4; 1993, c.7, s.3; 1994, c.28, s.5; 1996, c.84, s.3; 1997, c.H-1.01, s.52; 2002, c.3, s.2; 2003, c.33, s.3; 2007, c.62, s.3; 2011, c.39, s.2; 2012, c.40, s.3; 2015, c.42, s.2; 2020, c.7, s.2; 2023, c.17, s.102
Motive fuel tax, railway locomotives
6.1(1)Except as provided in subsection (2), every consumer of motive fuel who uses that motive fuel solely for the operation of railway locomotives and equipment attached directly to the same fuel supply system that services the railway locomotive shall pay to the Crown in right of the Province for the public use of the Government a tax of 4.3 cents on each litre of motive fuel purchased or consumed by the consumer.
6.1(1.1)Repealed: 1991, c.40, s.5
6.1(2)Tax exempt motive fuel may be purchased, acquired, used or consumed for the operation of a railway locomotive while being used in a mine or quarry for the sole purpose of providing transportation necessarily incidental to a mining operation.
6.1(3)Where a consumer who keeps records in accordance with the regulations applies on a form provided by the Minister, the Minister may refund any tax paid under subsection (1) by the applicant in connection with the purchase or consumption of motive fuel if the motive fuel was purchased, acquired, used or consumed in accordance with subsection (2).
1979, c.30, s.6; 1981, c.30, s.5; 1983, c.35, s.4; 1991, c.40, s.5; 2007, c.62, s.4; 2023, c.17, s.102
Propane tax
6.2(1)Every consumer of propane shall pay to the Crown in right of the Province for the public use of the Government a tax of 6.7 cents on each litre of propane purchased or consumed by the consumer.
6.2(1.1)Where a consumer who keeps records in accordance with the regulations applies on a form provided by the Minister, the Minister may refund any tax paid under subsection (1) by the applicant in connection with the purchase or consumption of propane if the propane was purchased, acquired, used or consumed in accordance with paragraph 6(6)(a), (b), (b.1), (b.2), (c), (c.1), (c.2), (c.3), (d), (e), (f), (i.1), (j), (j.1) or (k).
6.2(1.2)Subsection 6(5.1) applies for the purposes of subsection (1.1).
6.2(2)Repealed: 1991, c.40, s.6
6.2(3)Repealed: 1991, c.40, s.6
1982, c.28, s.2; 1983, c.35, s.5; 1991, c.40, s.6; 2007, c.62, s.5; 2023, c.17, s.102
IMPOSITION OF THE TAX – CARBON EMITTING PRODUCTS
2020, c.6, s.4
Tax on carbon emitting products
2020, c.6, s.4
6.3(1)In addition to any other tax imposed under this Act, every consumer of a carbon emitting product listed in Column 1 of Schedule C shall pay to Her Majesty in right of the Province for the public use of the Government a tax on the carbon emitting product purchased or consumed by the consumer at the rate for that type of carbon emitting product as set out in Column 2 of Schedule C, except
(a) a tax exempt carbon emitting product as provided for in subsection (10), and
(b) diesel fuel, light fuel oil or propane exempted from the tax as provided for in subsection (11).
6.3(2)If a consumer acquires a carbon emitting product from a retailer, the consumer shall pay the tax to the retailer at the time the carbon emitting product is purchased or delivered.
6.3(3)If a consumer acquires a carbon emitting product other than from a retailer and respecting which the tax has not been paid, the consumer shall pay the tax as provided in section 12 and the regulations.
6.3(4)Despite subsection (3), if a consumer acquires a carbon emitting product from a wholesaler and the tax on the carbon emitting product has not been paid, the consumer shall pay the tax to the wholesaler at the time the carbon emitting product is purchased or delivered.
6.3(5)If a consumer brings into the Province a carbon emitting product in the fuel tank of an internal combustion engine of a commercial vehicle or a railway locomotive, the consumer shall pay the tax in the manner provided in section 12 and the regulations on the amount of the carbon emitting product used in the Province as computed in accordance with the regulations.
6.3(6)If a consumer brings into the Province a quantity of a carbon emitting product other than in the fuel tank of an internal combustion engine, the consumer shall pay the tax in the manner provided in section 12 and the regulations on the amount of the carbon emitting product brought into the Province less any amount taken out of the Province other than in the fuel tank of an internal combustion engine.
6.3(7)For the purposes of this section, the Minister may determine a person to be a farmer, wood producer, fisher, aquaculturist or silviculturist if the person meets the criteria established by regulation and submits the information and documentation required by regulation.
6.3(8)Subject to subsection (9), if a consumer who keeps records in accordance with the regulations applies on a form provided by the Minister, the Minister may refund any tax paid under subsection (1) by the applicant in connection with the purchase or consumption of a carbon emitting product if the carbon emitting product was purchased, acquired, used or consumed in accordance with paragraph 3(6)(a), (b), (b.1), (b.2), (c), (c.1), (c.2), (c.3), (d), (e), (f) or (k) or paragraph 6(6)(a), (b), (b.1), (b.2), (c), (c.1), (c.2), (c.3), (d), (e), (f) or (k) or in accordance with the regulations.
6.3(9)If a consumer who keeps records in accordance with the regulations applies on a form provided by the Minister, the Minister may refund any tax paid under subsection (1) by the applicant in connection with the purchase or consumption of diesel fuel, gasoline, light fuel oil or propane if the diesel fuel, gasoline, light fuel oil or propane was purchased, acquired, used or consumed in accordance with paragraph 3(6)(a), (b), (b.1), (b.2), (c), (c.1), (c.2), (c.3), (d), (e), (f), (j) or (k) or paragraph 6(6)(a), (b), (b.1), (b.2), (c), (c.1), (c.2), (c.3), (d), (e), (f), (i.1), (j) or (k) or in accordance with the regulations.
6.3(10)Subject to subsection (11), a tax exempt carbon emitting product may be purchased, acquired, used or consumed in accordance with paragraph 6(6)(a), (b), (b.1), (b.2), (c), (c.1), (c.2), (c.3), (d), (e), (f) or (k) or in accordance with the regulations.
6.3(11)Diesel fuel, light fuel oil or propane may be purchased, acquired, used or consumed exempt from the tax referred to in subsection (1) in accordance with paragraph 6(6)(a), (b), (b.1), (b.2), (c), (c.1), (c.2), (c.3), (d), (e), (f), (i.1), (j) or (k) or in accordance with the regulations.
6.3(12)Subject to the regulations and despite the definition of “gasoline” in section 1, the term “gasoline” in this section and Schedule C has the same meaning as in section 3 of the Greenhouse Gas Pollution Pricing Act (Canada).
6.3(13)Subject to the regulations and for the purposes of this section and Schedule C, the following terms have the same meaning as in section 3 of the Greenhouse Gas Pollution Pricing Act (Canada): 
(a) “gas liquids”;
(b) “heavy fuel oil”;
(c) “light fuel oil”;
(d) “methanol”;
(e) “naphtha”;
(f) “petroleum coke”;
(g) “pentanes plus”;
(h) “coke oven gas”;
(i) “marketable natural gas”;
(j) “non-marketable natural gas”;
(k) “still gas”;
(l) “coke”;
(m) “high heat value coal”;
(n) “low heat value coal”; and
(o) “combustible waste”.
2020, c.6, s.4
MARKING OR COLOURING
OF MOTIVE FUEL
Marked or coloured motive fuel
7(1)Motive fuel to be used for any purpose in subsection 6(6) may be marked or coloured as provided by regulation.
7(1.01)The marker or colouring shall comply with the technical specifications provided by the Minister.
7(1.02)The Regulations Act does not apply to the technical specifications referred to in subsection (1.01).
7(1.1)A person who is the holder of a marking authorization permit under paragraph 15(1)(b.1) shall mark or colour tax exempt motive fuel in accordance with the regulations.
7(2)No person shall use or purchase tax exempt motive fuel except as provided in subsection 6(6).
7(2.1)No person shall use or purchase a tax exempt carbon emitting product except as provided in subsections 6.3(10) and (11).
7(3)Repealed: 1979, c.30, s.7
1965, c.3, s.6; 1966, c.60, s.9; 1979, c.30, s.7; 1999, c.15, s.2; 2014, c.15, s.1; 2020, c.6, s.5
LOSSES OF GASOLINE, MOTIVE FUEL OR A CARBON EMITTING PRODUCT
2020, c.6, s.6
Penalty for unverifiable losses of gasoline, motive fuel or a carbon emitting product
2020, c.6, s.7
7.01(1)Every collector shall justify and establish to the satisfaction of the Minister any claim made by the collector for the loss of gasoline, motive fuel or a carbon emitting product.
7.01(2)Every collector who has excess unverifiable losses of gasoline, motive fuel or a carbon emitting product, calculated in accordance with the regulations, shall pay a penalty, when assessed therefor by the Minister, equal to the amount of the tax that would have been collectable by the collector if the quantity of the gasoline, motive fuel or carbon emitting product that exceeds the threshold prescribed by regulation for an unverifiable loss had been sold to a consumer liable to pay the tax under this Act.
7.01(3)If an assessment or reassessment was done between January 1, 1997, and the date of the enactment of this section, inclusive, pertaining to the tax payable on excess unverifiable losses of gasoline or motive fuel, the tax so determined shall be deemed to be the penalty payable under subsection (2) and, unless collected by the Province before the date of the enactment of this section, is due and payable immediately to the Province by the person subject to the assessment or reassessment despite any judgment to the contrary, whether the judgment is obtained before, on or after the enactment of this section.
7.01(4)If any amount of the tax referred to in subsection (3) was collected by the Province, the amount shall by this section be conclusively deemed to have been collected and retained by the Province, without compensation, as payment for the penalty despite any judgment obtained by any person for recovery of the amount, whether the judgment is obtained before, on or after the enactment of this section.
7.01(5)Repealed: 2015, c.6, s.9
2009, c.9, s.1; 2015, c.6, s.9; 2020, c.6, s.8
RETAILERS OF TAX EXEMPT
MOTIVE FUEL
1996, c.84, s.4
Responsibility of retailers of tax exempt motive fuel
7.1No retailer shall sell or deliver tax exempt motive fuel to any consumer, unless the retailer ensures, in accordance with guidelines under the regulations, that the consumer is authorized to purchase or acquire tax exempt motive fuel under subsection 6(6).
1996, c.84, s.4
RETAILERS OF A TAX EXEMPT CARBON EMITTING PRODUCT
2020, c.6, s.9
Responsibility of retailers of a tax exempt carbon emitting product
2020, c.6, s.9
7.2No retailer shall sell or deliver a tax exempt carbon emitting product to any consumer, unless the retailer ensures, in accordance with guidelines under the regulations, that the consumer is authorized to purchase or acquire the tax exempt carbon emitting product under subsection 6.3(10) or (11).
2020, c.6, s.9
COLLECTION AND REMISSION OF TAX
Collection of taxes
8The tax shall be collected by such persons as are prescribed by regulation.
1965, c.3, s.7; 1983, c.R-10.22, s.45
Invoice
8.1Every person authorized to sell aviation fuel, gasoline of any quality or kind, motive fuel of any quality or kind or a carbon emitting product of any quality or kind shall record on an invoice for each sale, at the time of delivery, the name and address of the purchaser, the type of fuel or carbon emitting product purchased, the quantity purchased, the amount of each tax, if applicable, and the price.
2012, c.54, s.1; 2020, c.6, s.10
Repealed
9Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.8; 1979, c.30, s.8; 1983, c.R-10.22, s.45
Estimate of tax and suspension, cancellation or revocation of licence or permit
10(1)Repealed: 1983, c.R-10.22, s.45
10(1.1)Repealed: 1983, c.R-10.22, s.45
10(2)Repealed: 1983, c.R-10.22, s.45
10(3)In addition to any penalty that may be imposed, any person who uses or consumes tax exempt motive fuel or a tax exempt carbon emitting product in a manner contrary to the Act and the regulations shall be subject to assessment and taxation in respect of such consumption and the commissioner may estimate the tax that should have been paid on such consumption and such estimated tax shall be deemed to be the amount of tax due and payable.
10(3.1)In addition to any penalty that may be imposed, any retailer who sells tax exempt motive fuel or a tax exempt carbon emitting product in a manner contrary to the Act and the regulations shall be subject to assessment and taxation in respect of those sales and the commissioner may estimate the tax that should have been collected on those sales and such estimated tax shall be deemed to be the amount of tax due and payable.
10(4)The commissioner may cause to be served or delivered by post a notice in writing to the collector, consumer or retailer requiring that such estimated amount be paid over to the Minister within thirty days after the day on which the notice was served or would, in the normal course of the mail, be delivered.
10(5)Proof that notice under subsection (4) has been served or delivered shall constitute prima facie proof that the amount stated therein as owing to the Crown is so owing.
10(6)Failure by a collector, consumer, interjurisdictional carrier or retailer to
(a) make a return,
(b) make a remittance, or
(c) substantiate by records as required,
is cause for suspension, cancellation or revocation of any licence or permit held by the collector, consumer, interjurisdictional carrier or retailer.
1965, c.3, s.9; 1971, c.37, s.5, 6; 1979, c.30, s.9; 1983, c.R-10.22, s.45; 1987, c.23, s.6; 1997, c.H-1.01, s.52; 1999, c.15, s.3; 2007, c.62, s.6; 2012, c.54, s.2; 2020, c.6, s.11; 2023, c.17, s.102
Bonds
11(1)The Minister may require any person designated by regulation to enter into a bond to the Crown in right of the Province for the due performance and discharge of his duties under this Act.
11(2)The bond shall be in such sum, with such sureties and subject to such conditions as the Minister requires.
11(3)Where any person required to furnish a bond fails to do so, the Minister, after two clear days notice in writing of his intention to do so, given or mailed by registered mail to that person may, by any person duly authorized by him for the purpose, enter upon that person’s premises and close them to the public until such bond is furnished.
1965, c.3, s.10; 2023, c.17, s.102
Report and payment of tax on importation
12(1)Every person who brings or causes to be brought into the Province or who receives delivery in the Province of aviation fuel, gasoline, motive fuel or a carbon emitting product, on which the tax imposed under this Act has not been paid, for his own consumption or for the consumption of another at his own expense shall make a report to the Minister in accordance with the regulations and pay the tax.
12(2)Every person who brings or causes to be brought into the Province or who receives delivery in the Province of aviation fuel, gasoline, motive fuel or a carbon emitting product, on which the tax imposed under this Act has not been paid, on behalf of or as agent for a principal shall make a report to the Minister in accordance with the regulations and pay the tax.
1965, c.3, s.11; 1966, c.60, s.10; 1971, c.37, s.7; 1979, c.30, s.10; 1989, c.12, s.4; 2020, c.6, s.12
Agreement with a Province or State
12.1(1)The Minister, with the approval of the Lieutenant-Governor in Council, may enter into an agreement with any other jurisdiction to collect and apportion the tax payable in relation to gasoline, motive fuel and carbon emitting products purchased for or consumed in qualified motor vehicles engaged in interprovincial or international travel on a basis of distance travelled within each jurisdiction that is a party to the agreement.
12.1(1.1)For the purposes of calculating the tax payable under subsection (1), the applicable tax rate shall be the sum of
(a) the tax rate for gasoline under subsection 3(1) or the tax rate for motive fuel under subsection 6(1), as the case may be, and
(b) the tax rate under subsection 6.3(1) for the type of carbon emitting product in question.
12.1(2)An agreement entered into under subsection (1) may contain provisions respecting
(a) the payment, collection, division and apportionment of the tax imposed at the applicable rate referred to in subsection (1.1),
(b) the identification of qualified motor vehicles operated by an interjurisdictional carrier,
(c) the registration and licensing of interjurisdictional carriers,
(d) record keeping and reporting requirements and base jurisdiction accounting,
(e) assessment and appeal procedures,
(f) membership and expulsion of parties to the agreement, and
(g) such other provisions as are necessary for the administration of the agreement.
12.1(3)Repealed: 1999, c.15, s.4
1993, c.34, s.2; 1999, c.15, s.4; 2003, c.33, s.4; 2020, c.6, s.13
Registration of interjurisdictional carrier
12.2(1)No person shall act as an interjurisdictional carrier unless the person is registered with the Minister.
12.2(2)Subject to subsection (3), a person is considered to be registered as an interjurisdictional carrier with the Minister if the person holds
(a) an IFTA licence issued by a jurisdiction other than New Brunswick,
(b) an IFTA licence issued by the Minister, or
(c) a single trip fuel permit issued by the Minister.
12.2(3)A person who holds a licence referred to in subsection (2), when operating a qualified motor vehicle, is considered to be registered with the Minister only if the person
(a) affixes registration decals on the qualified motor vehicle in accordance with the regulations and maintains the decals on the vehicle in accordance with the regulations, and
(b) maintains a copy of the IFTA licence issued to the licensee in the qualified motor vehicle.
1999, c.15, s.5
Application for IFTA licence
12.3(1)A person whose base jurisdiction is New Brunswick and who proposes to act as an interjurisdictional carrier may apply to the Minister for an IFTA licence in the form provided by the Minister and shall pay the prescribed fees with the application.
12.3(2)An interjurisdictional carrier who is issued an IFTA licence by the Minister is entitled to be issued registration decals upon application in the form provided by the Minister and payment of the prescribed fees.
1999, c.15, s.5
Application for single trip fuel permit
12.4(1)An interjurisdictional carrier who is not registered with the Minister pursuant to paragraph 12.2(2)(a) or (b) and who intends to bring into the Province, either personally or otherwise, gasoline, motive fuel or a carbon emitting product in the fuel tank of an internal combustion engine of a qualified motor vehicle shall obtain a single trip fuel permit before entering the Province.
12.4(1.1)An interjurisdictional carrier may apply for a single trip fuel permit in the form provided by the Minister accompanied by an amount of tax determined as follows:
(a) in the case of motive fuel brought into the Province,
(i) by dividing 1.77 into the applicable tax rate calculated in accordance with subsection 12.1(1.1) at the time the motive fuel is brought into the Province,
(ii) by rounding up the figure obtained in subparagraph (i) to the next cent per kilometre or 4 cents, whichever is the greater,
(iii) by multiplying the figure obtained in subparagraph (ii) by the number of kilometres of proposed travel, and
(iv) by adding $25 to the product obtained in subparagraph (iii); or
(b) in the case of gasoline brought into the Province,
(i) by dividing 1.25 into the applicable tax rate calculated in accordance with subsection 12.1(1.1) at the time the gasoline is brought into the Province,
(ii) by rounding up the figure obtained in subparagraph (i) to the next cent per kilometre or 4 cents, whichever is the greater,
(iii) by multiplying the figure obtained in subparagraph (ii) by the number of kilometres of proposed travel, and
(iv) by adding $25 to the product obtained in subparagraph (iii).
12.4(2)A single trip fuel permit shall be valid for such period as is specified in the permit.
12.4(3)An interjurisdictional carrier shall ensure that a single trip fuel permit is kept in the qualified motor vehicle in respect of which it was issued at all times during travel within the Province.
12.4(4)A person who is issued a single trip fuel permit is not required to make a report under section 12.
1999, c.15, s.5; 2003, c.33, s.5; 2012, c.11, s.1; 2020, c.6, s.14
Deemed compliance by IFTA licensee
12.5(1)An interjurisdictional carrier who holds an IFTA licence shall, with respect to qualified motor vehicles operated by the carrier inside and outside New Brunswick, be deemed to have complied with section 12 only if the interjurisdictional carrier reports and remits the taxes payable under this Act in accordance with the reporting and remission requirements of the IFTA.
12.5(2)Subsection (1) applies only with respect to the gasoline, motive fuel or carbon emitting product in the fuel tank of the internal combustion engine of a qualified motor vehicle.
1999, c.15, s.5; 2003, c.33, s.6; 2020, c.6, s.15
LICENCES AND PERMITS
Types of licences
13(1)No wholesaler shall sell, or keep for sale, gasoline, motive fuel or a carbon emitting product unless he is the holder of a wholesaler’s licence.
13(2)No retailer shall sell or keep for sale gasoline, motive fuel or a carbon emitting product at any outlet unless he is the holder of a retailer’s licence for that outlet.
13(3)No wholesaler shall sell gasoline, motive fuel or a carbon emitting product to a retailer unless the retailer is the holder of a retailer’s licence for the outlet to which the gasoline, motive fuel or carbon emitting product is delivered.
13(4)No retailer shall sell, or keep for sale, gasoline, motive fuel or a carbon emitting product that has been purchased from a wholesaler who does not hold a wholesaler’s licence.
13(5)No person shall sell, or keep for sale, tax exempt motive fuel or a tax exempt carbon emitting product unless he is authorized to do so by a retailer’s licence issued under paragraph 15(1)(b).
13(5.1)Despite subsection (5) and any other provision in this Act or the regulations under this Act, the holder of a wholesaler’s licence may sell tax exempt motive fuel or a tax exempt carbon emitting product directly to a consumer, or keep it for sale directly to a consumer, if the tax exempt motive fuel or tax exempt carbon emitting product is not sold from, or kept for sale in, a motive fuel pump or carbon emitting product pump.
13(6)Repealed: 1987, c.23, s.7
13(7)Repealed: 1987, c.23, s.7
13(8)No person shall carry on business or act as a refiner in the Province unless the person is the holder of a wholesaler’s licence.
13(9)Repealed: 1979, c.30, s.11
1965, c.3, s.12; 1966, c.60, s.11-13; 1979, c.30, s.11; 1981, c.30, s.6; 1986, c.40, s.4; 1987, c.23, s.7; 1996, c.84, s.5; 2014, c.15, s.2; 2020, c.6, s.16
Repealed
14Repealed: 1986, c.40, s.5
1965, c.3, s.13; 1966, c.60, s.14; 1986, c.40, s.5
Issue of licences and permits
15(1)The Minister may
(a) issue a licence, herein called a wholesaler’s licence, to a person authorizing the person to sell or keep for sale, gasoline, motive fuel or a carbon emitting product at wholesale, to refine gasoline, motive fuel or a carbon emitting product and, despite any other provision in this Act or the regulations under this Act, to sell gasoline, motive fuel or a carbon emitting product, including tax exempt motive fuel or a tax exempt carbon emitting product, directly to a consumer, or keep it for sale directly to a consumer, if the gasoline, motive fuel or carbon emitting product, including the tax exempt motive fuel or tax exempt carbon emitting product, is not sold from, or kept for sale in, a gasoline pump, motive fuel pump or carbon emitting product pump;
(b) issue a licence, herein called a retailer’s licence, to a person authorizing him to sell or keep for sale at retail, gasoline, motive fuel, a carbon emitting product, tax exempt motive fuel or a tax exempt carbon emitting product;
(b.1) issue a permit, herein called a marking authorization permit, to a person authorizing him to mark or colour motive fuel;
(b.2) issue an IFTA licence to an interjurisdictional carrier whose base jurisdiction is New Brunswick;
(b.3) issue a single trip fuel permit to an interjurisdictional carrier;
(c) Repealed: 1986, c.40, s.6
(d) Repealed: 1986, c.40, s.6
(e) Repealed: 1996, c.84, s.6
(f) issue a permit herein called a purchaser’s permit to purchase, acquire, use or consume tax exempt motive fuel or a tax exempt carbon emitting product;
(g) issue a permit, herein called a blender’s permit, to any person other than a refiner who blends gasoline with any other product of petroleum not subject to the tax for resale;
(h) suspend, revoke or cancel for cause any licence or permit issued under this Act.
15(1.1)The Minister may determine an applicant for a purchaser’s permit to be a farmer, wood producer, fisher, aquaculturist or silviculturist if the person meets the criteria established by regulation and submits the information and documentation required by regulation.
15(2)Every licence and permit issued under this section shall be
(a) in the form provided by the Minister,
(b) issued only on payment of any fee prescribed by regulation or of any tax referred to in section 12.4,
(c) subject to any terms and conditions imposed by the Minister in accordance with the regulations, and
(d) kept and displayed on the premises or in the motor vehicle of the holder as prescribed by regulation.
15(2.1)The Minister, if issuing a licence or permit to a person who has previously held a licence or permit under this Act that was suspended or cancelled, may impose on the licence or permit any or any combination of the terms and conditions established in accordance with the regulations.
15(2.2)The Minister may refuse to issue a licence or permit if the Minister has reasonable and probable grounds to believe that
(a) the applicant has been convicted of a violation of a provision of this Act or the regulations or any provision relating to gasoline, motive fuel or carbon emitting products in any other Act of the Legislature, any Act of the Parliament of Canada or any regulation or statutory instrument under those Acts,
(b) the applicant has failed to deposit with the commissioner security that is satisfactory to the commissioner as required under the Revenue Administration Act,
(c) the applicant has violated or failed to comply with any term or condition imposed in relation to a licence or permit previously issued to the applicant,
(c.1) where an application is made for an IFTA licence, an IFTA licence issued to the applicant by another jurisdiction has been revoked or suspended and has not been reinstated by that jurisdiction, or
(d) a licence or permit previously issued to the applicant under this Act or the regulations was cancelled during the previous five years.
15(2.3)The Minister may refuse to issue a purchaser’s permit if the applicant does not meet the criteria referred to in subsection (1.1), if applicable, does not submit the information and documentation referred to in subsection (1.1), if applicable, and does not submit any other information or documentation required by regulation.
15(3)A licence or permit issued under this section is not transferable and no person other than the holder, his employee or agent authorized by him for the purpose shall act thereunder or assume or take the benefit thereof.
1965, c.3, s.14; 1966, c.60, s.15; 1979, c.30, s.12; 1986, c.40, s.6; 1987, c.23, s.8; 1993, c.34, s.3; 1994, c.28, s.6; 1996, c.84, s.6; 1999, c.15, s.6; 2003, c.33, s.7; 2007, c.62, s.7; 2012, c.11, s.2; 2020, c.6, s.17
Suspension, revocation, cancellation of licences and permits
16The holder of a licence or permit shall comply with the provisions of this Act and the regulations and failure on the part of the holder to do so is cause for suspension or cancellation of the licence or permit.
1965, c.3, s.15; 1993, c.34, s.4; 1994, c.28, s.7
Repealed
16.1Repealed: 1999, c.15, s.7
1993, c.34, s.5; 1999, c.15, s.7
FUEL EXEMPTION CARDS
Repealed: 2007, c.62, s.8
1997, c.H-1.01, s.52; 2007, c.62, s.8
Repealed
16.2Repealed: 2007, c.62, s.9
1997, c.H-1.01, s.52; 2007, c.62, s.9
APPEAL
Repealed
17Repealed: 1983, c.R-10.22, s.45
1965, c.30, s.16; 1979, c.30, s.13; 1983, c.R-10.22, s.45
Repealed
18Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.17; 1979, c.30, s.14; 1983, c.R-10.22, s.45
Repealed
19Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.18; 1979, c.41, s.57; 1983, c.R-10.22, s.45
Repealed
20Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.19; 1983, c.R-10.22, s.45
Repealed
21Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.20; 1979, c.41, s.57; 1980, c.32, s.9; 1983, c.R-10.22, s.45
Repealed
22Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.21; 1983, c.R-10.22, s.45
Repealed
23Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.22; 1983, c.R-10.22, s.45
Repealed
24Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.23; 1983, c.R-10.22, s.45
Repealed
25Repealed: 1983. c.R-10.22, s.45
1965, c.3, s.24; 1983, c.R-10.22, s.45
Repealed
26Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.25; 1979, c.41, s.57; 1983, c.R-10.22, s.45
Repealed
27Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.26; 1983, c.R-10.22, s.45
RECOVERY OF TAX
Repealed
28Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.27; 1971, c.37, s.8; 1979, c.41, s.57; 1980, c.32, s.9; 1983, c.R-10.22, s.45
ENFORCEMENT
Power of search and seizure
29(1)Any peace officer, any inspector or any other person with the written authority of the Minister, whether general or specific, may, with the consent of any person with apparent authority to give that consent, at any time or place remove from the carburetor, fuel line, fuel tank, fuel container or fuel system of a motor vehicle a quantity of motive fuel not exceeding two hundred and eighty-four millilitres on any one occasion and retain the same to determine whether such motive fuel is marked or coloured motive fuel.
29(2)Where thirty days after a conviction for any offence under this Act the fine and costs or either remain unpaid any peace officer may seize any motor vehicle owned by or in the possession of the convicted person.
29(3)Any peace officer charged with the enforcement of this Act and the regulations, any inspector or any other person with the written authority of the Minister, whether general or specific, may
(a) seize a motor vehicle that the peace officer, the inspector or the other person authorized by the Minister, upon reasonable grounds, believes will be removed from the Province and with respect to which an offence under this Act or the regulations has been committed or with respect to which the peace officer, the inspector or the other person authorized by the Minister, upon reasonable grounds, believes an offence under this Act or the regulations may have been committed, or
(b) seize any commercial vehicle of a non-resident person who has committed an offence under this Act or the regulations but has not paid the fine and penalty
and may detain the vehicle until final disposition of any prosecution instituted for such offence; but the motor vehicle may be returned forthwith to the person upon his depositing with the Minister such security as the Minister considers necessary.
29(4)The Minister has a lien upon any motor vehicle seized or detained under this section for the costs and charges incidental to its storage and for the amount of any fine or costs imposed as a result of any prosecution under this Act for an offence with respect to which the motor vehicle was involved and if the cost and charges or any fine and costs remain unpaid at the expiration of thirty days after the date of seizure or conviction, whichever is the later, the motor vehicle is forfeited to the Crown in right of the Province and may be sold or otherwise disposed of in the manner prescribed by the Minister.
1965, c.3, s.28; 1966, c.60, s.16; 1971, c.37, s.9; 1977, c.23, s.2; 1979, c.30, s.15; 1981, c.30, s.7; 1986, c.6, s.20; 1987, c.23, s.9; 1993, c.34, s.6; 1996, c.70, s.12; 2012, c.54, s.3; 2023, c.17, s.102
Power of inspection and investigation
30(1)Any appointed officer, any auditor, any inspector or any other person with the written authority of the Minister, whether general or specific, may at any reasonable time enter upon the premises of any person in which any business involving the sale, use or consumption of aviation fuel, gasoline, motive fuel or a carbon emitting product is carried on
(a) to ascertain the amount of tax payable, or the money remissible by any person;
(b) to inspect or examine his books, records, documents, engines, machinery and premises to ascertain the quantities of aviation fuel, gasoline, motive fuel or a carbon emitting product bought or sold by him during any period to which reference is made in a return required to be made under this Act;
(c) to ascertain whether the person has or has had in the person’s possession tax exempt motive fuel or a tax exempt carbon emitting product, or gasoline, motive fuel or a carbon emitting product in respect of which the tax is payable, and to make tests or take samples thereof; and
(d) to make such inquiries as he deems necessary for the purpose of this Act.
30(2)The owner, occupier or person in possession or charge of the premises so entered shall answer all questions relating to any of the matters concerning which authority to enter is given in this section, and shall produce for inspection such books, records, documents, barrels, tanks or receptacles as required.
1965, c.3, s.29; 1966, c.60, s.17; 1971, c.37, s.10; 1986, c.6, s.21; 1987, c.23, s.10; 1996, c.70, s.12; 2020, c.6, s.18
Application for entry warrant
30.1A person acting under section 30 may, before or after attempting to enter any premises, apply for an entry warrant in accordance with the Entry Warrants Act.
1986, c.6, s.22
Accompaniment by police officer or member of Royal Canadian Mounted Police
30.2A person acting under section 30 may, for the purposes of his protection, be accompanied by a police officer or a member of the Royal Canadian Mounted Police.
1986, c.6, s.22
Appointment of analysts, certificate of analyst as evidence
31(1)The Minister of Finance and Treasury Board may appoint one or more analysts for the purposes of this Act.
31(2)In any prosecution for an offence under this Act the certificate of an analyst appointed under this Act shall be
(a) received in evidence without proof of the appointment or signature of the analyst;
(b) prima facie proof of the facts therein stated; and
(c) prima facie proof that a sample
(i) contained or did not contain marked or coloured motive fuel, or
(ii) contained or did not contain, as the case may be, marker or colouring in the proportions specified in the regulations.
1965, c.3, s.30; 1966, c.60, s.18; 1973, c.40, s.1, 2; 1976, c.26, s.5; 1979, c.30, s.16; 1987, c.23, s.11; 2001, c.4, s.4; 2019, c.29, s.71
Certificate of Minister as evidence
32In any prosecution under this Act a certificate purporting to be signed by the Minister, or a person acting on his behalf, stating that the defendant was or was not the holder of a licence or permit issued under this Act at a time specified therein shall be
(a) received in evidence without proof that the certificate was signed by the person purporting to sign it or of the official position or authority of that person; and
(b) prima facie proof of the facts therein stated.
1965, c.3, s.31; 1973, c.40, s.1
Repealed
33Repealed: 1987, c.4, s.8
1965, c.3, s.32; 1971, c.37, s.11; 1987, c.4, s.8
Onus of proof on defendant
2020, c.6, s.19
34In any prosecution for using or having in the fuel tank of a motor vehicle any tax exempt motive fuel or any tax exempt carbon emitting product, the onus of proof that the use of the tax exempt motive fuel or tax exempt carbon emitting product for consumption in such motor vehicle is permitted under the Act is on the defendant.
1965, c.3, s.33; 1966, c.60, s.19; 1987, c.23, s.12; 2020, c.6, s.20
Evidence of intention
35In any prosecution for selling or keeping for sale gasoline, motive fuel, tax exempt motive fuel, a carbon emitting product or a tax exempt carbon emitting product, evidence that the gasoline, motive fuel, tax exempt motive fuel, carbon emitting product or tax exempt carbon emitting product was stored in a gasoline pump, motive fuel pump or carbon emitting product pump is prima facie proof that the gasoline, motive fuel or carbon emitting product was being kept for sale.
1965, c.3, s.34; 1966, c.3, s.19; 1973, c.40, s.1; 1987, c.23, s.13; 2020, c.6, s.21
OFFENCES AND PENALTIES
Offences respecting payment and collection of tax, provision of information, records
36(1)A consumer who refuses or neglects to pay the tax commits an offence.
36(2)A retailer or collector who refuses or neglects to collect the tax commits an offence.
36(3)A person who
(a) refuses or neglects to produce for inspection, to any person entitled to inspect them, any books, records, documents, certificates, permit or other things that the person is required under this Act or the regulations to produce,
(b) refuses or neglects to answer any question put to that person by a person entitled to do so, relating to any matter concerning which that person is required under this Act or the regulations to answer,
(c) refuses or neglects to make any return or report required from the person under this Act or the regulations, or
(d) makes a false or misleading return,
commits an offence.
36(4)An interjurisdictional carrier or consumer of tax exempt motive fuel or a tax exempt carbon emitting product who refuses or neglects to keep any record in accordance with the regulations commits an offence.
1965, c.3, s.35; 1966, c.60, s.19; 1971, c.37, s.12; 1979, c.30, s.17; 1983, c.R-10.22, s.45; 1990, c.61, s.57; 2001, c.4, s.5; 2020, c.6, s.22; 2020, c.6, s.23
Offence respecting obstruction
37A person who interferes with, impedes or obstructs any peace officer, any auditor, any inspector or any other person appointed by the Minister under this Act or the regulations while acting pursuant to this Act or the regulations commits an offence.
1965, c.3, s.36; 1979, c.30, s.18; 1990, c.61, s.57; 1996, c.70, s.12
Offence of tampering with fuel
38(1)Any person, other than a person authorized to mark or colour motive fuel under this Act or the regulations, who
(a) adds any substance of any nature to motive fuel with intent to remove, affect or change the colour, marking or identity thereof, or
(b) tampers with or manipulates motive fuel or subjects it to any process with intent to remove, affect or change the colour, marking or identity thereof,
commits an offence.
38(2)Proof of any such addition, tampering, manipulation or subjection is admissible in evidence as prima facie proof of the intent to remove or affect or change the colour, marking, or identity of the motive fuel.
1965, c.3, s.37; 1966, c.60, s.20; 1979, c.30, s.19; 1987, c.23, s.14; 1990, c.61, s.57
Offence respecting motor vehicle
39(1)Subject to section 6, no person shall place, use or have tax exempt motive fuel in the fuel tank, the fuel container or the fuel system of a motor vehicle.
39(1.1)Notwithstanding subsection 56(5) of the Provincial Offences Procedure Act, the minimum fine that may be imposed by a judge under that Act in respect of a violation of subsection (1) shall be one thousand dollars.
39(2)Repealed: 1990, c.61, s.57
39(3)Where any person is convicted of a second or subsequent offence under this section, the Judge of the Provincial Court shall cause to be impounded any motor vehicle in which any tax exempt motive fuel has been placed or used contrary to this section for a period of not less than seven days and not more than six months and a motor vehicle so impounded shall be released only after the fine and the costs have been fully paid and satisfied and the period of impoundment has expired.
39(4)For the purposes of this section, costs include all costs directly or indirectly incurred by the Crown in right of the Province as a result of the impoundment of a motor vehicle.
39(5)A motor vehicle impounded pursuant to an order made under this section shall be released only upon the written authorization of a judge of the Provincial Court and any person who releases or obtains the release of the motor vehicle without such authorization is guilty of an offence and where the owner of the motor vehicle is a party to the offence in addition to any other penalty imposed on him, the motor vehicle shall be impounded for a further period of fourteen days or until the fine and costs have been fully paid and satisfied, whichever is the longer period.
39(6)Where a fine and costs imposed under this section remain unpaid at the expiration of six months from the date of the conviction, the motor vehicle is forfeited to the Crown in right of the Province.
39(7)A motor vehicle forfeited under subsection (6) may be sold or otherwise disposed of as prescribed by regulation.
39(8)Where a motor vehicle is sold under subsection (7), the proceeds shall be applied in payment of
(a) the fine and costs, and
(b) the cost of advertising the sale, the auctioneer’s fee and other costs of the sale,
and any surplus paid to the owner of the motor vehicle at the time it was forfeited or to any person having a prior claim to the motor vehicle.
39(9)Where a motor vehicle is impounded under this section and while impounded it is damaged, destroyed or stolen, the owner thereof has no claim or right of action against the Province for any loss suffered by him except loss arising out of the negligence of the Province, its agents or employees.
1965, c.3, s.38; 1966, c.60, s.21-23; 1979, c.30, s.20; 1987, c.23, s.15; 1990, c.61, s.57; 1999, c.15, s.8; 2004, c.30, s.3; 2023, c.17, s.102
Offence respecting licence
40A person who holds a licence under this Act or the regulations and who fails to discharge any duty as a licence holder commits an offence.
1965, c.3, s.39; 1979, c.30, s.21; 1990, c.61, s.57
Repealed
40.1Repealed: 1999, c.15, s.9
1993, c.34, s.7; 1999, c.15, s.9
Offences respecting permit, licence and fuel exemption card
41(1)A person who holds a permit under this Act or the regulations and who violates a provision of the regulations pertaining to such permit commits an offence.
41(1.1)A person who holds a permit under this Act or the regulations and who makes a false declaration under this Act or the regulations commits an offence.
41(2)The Minister may suspend a licence or permit for a period of time established in accordance with the regulations or may cancel a licence or permit if the holder
(a) violates or fails to comply with a provision of this Act or the regulations,
(b) violates or fails to comply with any term or condition of the licence or permit, or
(c) otherwise fails to do any act if such failure constitutes cause for suspension or cancellation, as the case may be, of the licence or permit.
41(2.1)The Minister may reinstate a licence or permit suspended under subsection (2) and may impose any or any combination of the terms and conditions established in accordance with the regulations on a licence or permit that has been suspended and is to be reinstated.
41(3)A person who makes a false statement on an application for a licence or permit under this Act or the regulations commits an offence.
1965, c.3, s.40; 1979, c.30, s.22; 1990, c.61, s.57; 1993, c.34, s.8; 1994, c.28, s.8; 1997, c.H-1.01, s.52; 2007, c.62, s.10
Regulatory offences
42(1)A person who violates or fails to comply with any provision of the regulations commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category B offence.
42(2)Repealed: 1993, c.34, s.9
1965, c.3, s.41; 1966, c.60, s.24; 1979, c.30, s.23; 1990, c.61, s.57; 1993, c.34, s.9; 2012, c.54, s.4
Offences generally
42.1(1)A person who violates or fails to comply with a provision of this Act that is listed in Column I of Schedule A commits an offence.
42.1(2)For the purposes of Part II of the Provincial Offences Procedure Act, each offence listed in Column I of Schedule A is punishable as an offence of the category listed beside it in Column II of Schedule A.
1990, c.61, s.57
Repealed
43Repealed: 1983, c.R-10.22, s.45
1966, c.60, s.25; 1979, c.30, s.24; 1981, c.30, s.8; 1983, c.R-10.22, s.45
Voluntary payment of fines
43.1(1)The Minister, any person authorized by him to act under this section, any inspector or any peace officer may, either before or after the institution of proceedings against a person in respect of an offence under this Act or the regulations, accept from the person alleged to have committed the offence
(a) for a first offence, the payment of a sum equal to the minimum penalty prescribed for such offence,
(b) for a second offence, the payment of a sum equal to twice the minimum penalty prescribed for such offence, or
(c) for a third or subsequent offence, the payment of a sum equal to the maximum penalty prescribed for such offence,
and the person so accepting payment under this section shall deliver a receipt to the offender showing the amount paid, the date of payment and the offence in respect of which the payment is made.
43.1(2)Where a person makes a payment pursuant to subsection (1), he shall be deemed to have been convicted of the alleged offence in respect of which the payment was made, and the payment constitutes a full satisfaction, release and discharge of all fines and imprisonments which may be incurred by such person in respect of such offence.
1975, c.25, s.1; 1979, c.30, s.25; 1996, c.70, s.12
Jurisdiction of Provincial Court
44Every judge of the Provincial Court has jurisdiction over any offence under this Act.
1965, c.3, s.42; 1973, c.74, s.37
Limitation period
44.1A prosecution for a violation of this Act shall be commenced within three years from the time of the violation.
1981, c.30, s.9; 1986, c.40, s.7
ADMINISTRATIVE PENALTY PROCESS
2012, c.54, s.5
Definition of “person”
44.2For the purposes of sections 44.3 to 44.91, “person” means a retailer, wholesaler, refiner or interjurisdictional carrier.
2012, c.54, s.5
Notice of non-compliance
44.3(1)Despite section 43.1, if the commissioner believes, on reasonable grounds, that a person has violated or failed to comply with a provision of this Act that is listed in Column I of Schedule B, the commissioner may issue a notice of non-compliance.
44.3(2)The commissioner shall serve a notice of non-compliance on the person to whom it is directed
(a) in the manner in which personal service may be made under the Rules of Court, or
(b) by registered mail to the person’s latest known address.
44.3(3)Service by registered mail shall be deemed to have been effected five days after the date the notice of non-compliance is deposited in the mail.
44.3(4)The notice of non-compliance shall include the following information:
(a) the name of the person who has violated or failed to comply with a provision listed in Column I of Schedule B;
(b) the provision listed in Column I of Schedule B and the date on which the violation or failure to comply occurred;
(c) the amount of the administrative penalty that may be imposed under section 44.6; and
(d) information with respect to the person’s right to make written submissions under section 44.4.
44.3(5)A notice of non-compliance shall not be served more than one year after the commissioner first had knowledge of the violation or failure to comply.
44.3(6)A person who receives a notice of non-compliance for the violation or failure to comply with subsection 12(1) or (2), paragraph 36(3)(a) or (c) or subsection 36(4) shall comply with the provision within 15 days after being served with the notice.
2012, c.54, s.5
Written submissions
44.4(1)A person who receives a notice of non-compliance may submit written submissions to the commissioner on the form provided by the commissioner within 15 days after being served with the notice.
44.4(2)Within 30 days after receiving the written submissions, the commissioner shall
(a) issue a notice indicating that the commissioner is satisfied of the following:
(i) an error or omission exists with regard to the issuance of the notice of non-compliance;
(ii) an extenuating circumstance beyond the control of the person prevented compliance with the provision listed in Column I of Schedule B; or
(iii) due diligence was exercised by the person to attempt to prevent the violation or failure to comply with the provision listed in Column I of Schedule B;
(b) issue a notice extending the time period referred to in subsection 44.3(6), or
(c) impose an administrative penalty by issuing a notice of administrative penalty.
2012, c.54, s.5
Administrative penalty and offence
44.5(1)A person subject to an administrative penalty shall not be charged with an offence in respect of the same incident that gave rise to the administrative penalty.
44.5(2)A person charged with an offence shall not be subject to an administrative penalty in respect of the same incident that gave rise to the charge.
2012, c.54, s.5
Notice of administrative penalty
44.6(1)The commissioner shall impose an administrative penalty by issuing a notice of administrative penalty
(a) if the person does not comply within the time period referred to in subsection 44.3(6),
(b) if the person does not submit written submissions within the time period referred to in subsection 44.4(1), or
(c) under paragraph 44.4(2)(c).
44.6(2)The commissioner shall serve a notice of administrative penalty on the person to whom it is directed
(a) in the manner in which personal service may be made under the Rules of Court, or
(b) by registered mail to the person’s latest known address.
44.6(3)Service by registered mail shall be deemed to have been effected five days after the date the notice of administrative penalty is deposited in the mail.
44.6(4)The notice of administrative penalty shall include the following information:
(a) the name of the person required to pay the administrative penalty;
(b) the provision listed in Column I of Schedule B and the date on which the violation or failure to comply occurred;
(c) the amount of the administrative penalty;
(d) when and how the administrative penalty shall be paid; and
(e) information with respect to the person’s right to request a review of the commissioner’s decision under section 44.7.
44.6(5)A notice of administrative penalty shall not be served more than one year after the commissioner first had knowledge of the violation or failure to comply.
2012, c.54, s.5
Review of administrative penalty
44.7(1)A person who receives a notice of administrative penalty may request that the Minister review the commissioner’s decision to issue the notice by applying to the Minister on the form provided by the Minister within 15 days after being served with the notice.
44.7(2)After receiving a request for a review under subsection (1), the Minister shall conduct the review by holding a hearing to consider the matter as soon as practicable.
44.7(3)The Minister shall not make a determination with respect to a review unless he or she has given the person who received a notice of administrative penalty an opportunity to make representations in writing or in person.
44.7(4)Following the review, the Minister may uphold, vary or rescind the decision of the commissioner.
44.7(5)A person who receives a notice of administrative penalty may appeal the decision of the Minister to a judge of The Court of King’s Bench of New Brunswick.
2012, c.54, s.5; 2023, c.17, s.102
Payment of administrative penalty
44.8(1)If a person who receives a notice of administrative penalty does not apply for a review under section 44.7, the person shall pay the administrative penalty set out in the notice within 15 days after being served with the notice.
44.8(2)If a person who receives a notice of administrative penalty applies for a review under section 44.7 and the Minister confirms or varies the commissioner’s decision, the person shall pay the administrative penalty within 15 days after the Minister makes the decision.
44.8(3)The administrative penalty shall be payable to the Minister.
44.8(4)For the purposes of this Act only, a person who pays an administrative penalty shall be deemed to have violated or failed to comply with the provision listed in Column I of Schedule B in respect of which the payment was made.
2012, c.54, s.5
Amount of the administrative penalty
44.9The amount of an administrative penalty is as follows:
(a) for a first violation or failure to comply with the provision listed in Column I of Schedule B, a sum equal to the minimum administrative penalty listed beside it in Column II of Schedule B;
(b) for a second violation or failure to comply with the provision listed in Column I of Schedule B, a sum equal to twice the minimum administrative penalty listed beside it in Column II of Schedule B; and
(c) for a third or subsequent violation or failure to comply with the provision listed in Column I of Schedule B, a sum equal to the maximum administrative penalty listed beside it in Column II of Schedule B.
2012, c.54, s.5
Failure to pay administrative penalty
44.91If a person who is required to pay an administrative penalty under subsection 44.8(1) or (2) fails to do so
(a) the Minister may suspend, revoke or refuse to issue or renew the person’s licence or permit, and
(b) the amount of the administrative penalty constitutes a debt due to the Province.
2012, c.54, s.5
REGULATIONS
Regulations
45(1)The Lieutenant-Governor in Council, upon the recommendation of the Minister, may make such regulations as he considers necessary or advisable.
45(2)Without limiting the generality of subsection (1), the Lieutenant-Governor in Council may make regulations
(a) prescribing the persons by whom the tax shall be collected;
(a.1) Repealed: 1991, c.40, s.7
(a.2) Repealed: 1991, c.40, s.7
(b) exempting under prescribed conditions any class of persons from liability for payment of the tax, or permitting the use of tax exempt motive fuel or a tax exempt carbon emitting product by such class;
(c) including or excluding any liquid fuel within or from the definition of “gasoline” or “motive fuel”;
(c.1) for the purposes of subsections 6.3(12) and (13), including or excluding any substance within or from the definition of “gas liquids”, “gasoline”, “heavy fuel oil”, “light fuel oil”, “methanol”, “naphtha”, “petroleum coke”, “pentanes plus”, “coke oven gas”, “marketable natural gas”, “non-marketable natural gas”, “still gas”, “coke”, “high heat value coal”, “low heat value coal” or “combustible waste”;
(c.2) for the purposes of section 6.3 and Schedule C, expanding or narrowing the meaning of the term “butane”, “diesel fuel” “ethane” or “propane”;
(d) providing for the method of treatment of motive fuel to constitute marked or coloured motive fuel, and providing for the appointment of persons authorized to use and apply such treatment;
(d.01) prescribing one or more methods for calculating unverifiable losses and excess unverifiable losses for the purposes of section 7.01 and prescribing one or more thresholds for the purposes of that section;
(d.1) respecting guidelines for the purposes of section 7.1 or 7.2;
(e) prescribing the manner in which tax exempt motive fuel or a tax exempt carbon emitting product may be sold and providing restrictions on the quantities of tax exempt motive fuel or of a tax exempt carbon emitting product that may be purchased without a permit;
(f) providing for rebate of any tax, limiting the time within which an application for a rebate may be made and prescribing the forms to be used and the evidence to be furnished in support of an application;
(g) providing for the making of returns, reports and statements by importers, producers, refiners, manufacturers, vendors, purchasers and consumers of aviation fuel, of gasoline, of motive fuel and of a carbon emitting product in the Province, and the manner, form and time of making such returns, reports and statements;
(g.01) respecting the keeping of records by wholesalers and retailers, including, requiring the keeping of records by wholesalers and retailers, the information to be contained in the records, the manner of keeping the records, the form and format of the records and the place or places where the records are to be kept;
(g.02) respecting the keeping of records by interjurisdictional carriers, consumers of tax exempt motive fuel or of a tax exempt carbon emitting product and persons applying for refunds or rebates of the tax paid under this Act, including, requiring the keeping of records by the carriers, consumers and persons, the information to be contained in the records, the manner of keeping the records, the form and format of the records and the place or places where the records are to be kept;
(g.1) prescribing the manner to be used to compute the tax to be paid under section 12;
(g.2) Repealed: 1999, c.15, s.10
(g.3) Repealed: 1999, c.15, s.10
(g.4) Repealed: 1999, c.15, s.10
(g.5) Repealed: 1993, c.34, s.10
(g.6) Repealed: 1993, c.34, s.10
(h) respecting the privileges, terms, conditions, limitations and restrictions to be granted to or observed by an applicant for or the holder of a licence or permit that is being issued, issued anew to a former holder or reinstated;
(h.01) respecting the registration of interjurisdictional carriers;
(h.02) prescribing the fees to be paid for registration decals;
(h.03) respecting registration decals, including the affixing and maintenance of registration decals on a qualified motor vehicle;
(h.1) prescribing fees payable on the issuance of licences and permits;
(h.2) respecting the expiry dates of licences and permits;
(h.3) respecting the period of time during which licences and permits may be suspended;
(h.4) respecting an application for a purchaser’s permit;
(h.5) respecting the information and documentation to be submitted by an applicant for a purchaser’s permit;
(h.6) respecting the suspension, cancellation, revocation or reinstatement of a purchaser’s permit;
(i) providing for the classification of wholesalers’ licences according to the number of litres sold;
(j) fixing the maximum amount or percentage by which the retail price of any grade of gasoline or motive fuel may exceed the wholesale price thereof;
(k) exempting persons carrying on certain types of blending of gasoline or products of petroleum from the necessity of having a permit under paragraph 15(1)(g);
(k.1) respecting requirements to be imposed on persons applying for tax refunds under subsections 3(6), 4(6), 6(7), 6.1(3), 6.2(1.1) and 6.3(8) and (9);
(k.2) respecting guidelines to be followed by the Minister in evaluating applications for tax refunds under subsections 3(6), 4(6), 6(7), 6.1(3), 6.2(1.1) and 6.3(8) and (9);
(k.3) respecting any other matters necessary for the organization and administration of a system for receiving and evaluating applications for tax refunds under subsections 3(6), 4(6), 6(7), 6.1(3), 6.2(1.1) and 6.3(8) and (9) and for the payment of such refunds;
(k.4) Repealed: 2007, c.62, s.11
(k.5) respecting the criteria by which, and the procedure, terms and conditions under which a person may be determined to be a farmer, wood producer, fisher, aquaculturist or silviculturist;
(k.6) Repealed: 2007, c.62, s.11
(k.7) Repealed: 2007, c.62, s.11
(k.8) Repealed: 2007, c.62, s.11
(k.9) Repealed: 2007, c.62, s.11
(l) defining any expression used in the Act or regulations and not herein defined;
(l.1) respecting forms for use under this Act or the regulations;
(l.2) authorizing a designated officer or class of officers to exercise any powers or perform any duties of the commissioner under this Act or the regulations;
(l.3) Repealed: 1983, c.R-10.22, s.45
(m) any other matter that appears necessary or expedient for the purpose of giving full effect to this Act.
45(2.1)Regulations made under paragraph (2)(d.01) may be made retroactive to January 1, 1997, or to any date after January 1, 1997.
45(2.2)Regulations made under paragraph (2)(b) or (f) may be made retroactive to April 1, 2020, or to any date after April 1, 2020.
45(3)Repealed: 1983, c.8, s.13
1965, c.3, s.43; 1966, c.60, s.26, 27; 1971, c.37, s.13; 1979, c.30, s.26; 1981, c.30, s.10; 1982, c.3, s.34; 1982, c.28, s.3; 1983, c.R-10.22, s.45; 1983, c.8, s.13; 1987, c.23, s.16; 1989, c.12, s.5; 1991, c.40, s.7; 1993, c.34, s.10; 1994, c.28, s.9; 1996, c.84, s.7; 1997, c.H-1.01, s.52; 1999, c.15, s.10; 2001, c.4, s.6; 2007, c.62, s.11; 2009, c.9, s.2; 2014, c.15, s.3; 2020, c.6, s.24
GENERAL
Repealed
46Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.44; 1983, c.R-10.22, s.45
Repealed
47Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.45; 1966, c.60, s.28; 1979, c.30, s.27; 1981, c.30, s.11; 1983, c.R-10.22, s.45
Consolidated Fund
48(1)Repealed: 1983, c.R-10.22, s.45
48(2)All fines or penalties recovered under this Act or the regulations shall forthwith be paid over to the Minister and form part of the Consolidated Fund.
1965, c.3, s.46; 1966, c.60, s.28; 1979, c.30, s.28; 1983, c.R-10.22, s.45
Repealed
49Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.47; 1979, c.30, s.29; 1983, c.R-10.22, s.45
Repealed
50Repealed: 1983, c.R-10.22, s.45
1965, c.3, s.50; 1983, c.R-10.22, s.45
SCHEDULE A
Column I
Section
Column II
Category of Offence
 
  7(1.1)..............
E
  7(2)..............
E
  8.1..............
B
12(1)..............
E
12(2)..............
E
12.2(1)..............
E
13(1)..............
E
13(2)..............
E
13(3)..............
E
13(4)..............
E
13(5)..............
E
13(8)..............
E
15(3)..............
E
36(1)..............
E
36(2)..............
E
36(3)(a)..............
E
36(3)(b)..............
E
36(3)(c)..............
E
36(3)(d)..............
F
36(4)..............
E
37..............
E
38(1)..............
H
39(1)..............
E
40..............
C
41(1)..............
C
41(1.1)..............
F
41(3)..............
F
1990, c.61, s.57; 1993, c.34, s.11; 1997, c.H-1.01, s.52; 1999, c.15, s.11; 2001, c.4, s.7; 2007, c.62, s.12; 2012, c.54, s.6
SCHEDULE B
Column I
Section
Column II
Minimum and
maximum amounts of
the administrative penalty
 
7(1.1)..............
$240-$5,200
8.1..............
$140-$640
12(1)..............
$240-$5,200
12(2)..............
$240-$5,200
12.2(1)..............
$240-$5,200
13(1)..............
$240-$5,200
13(2)..............
$240-$5,200
13(3)..............
$240-$5,200
13(4)..............
$240-$5,200
13(5)..............
$240-$5,200
36(2)..............
$240-$5,200
36(3)(a)..............
$240-$5,200
36(3)(c)..............
$240-$5,200
36(4)..............
$240-$5,200
2012, c.54, s.7
SCHEDULE C
Column 1
 
Type of Carbon Emitting Product
Column 2
 
Rate
Butane ..............
0.0890 $/litre
Diesel fuel..............
0.1341 $/litre
Ethane ..............
0.0509 $/litre
Gas liquids ..............
0.0832 $/litre
Gasoline ..............
0.1105 $/litre
Heavy fuel oil..............
0.1593 $/litre
Light fuel oil..............
0.1341 $/litre
Methanol..............
0.0549 $/litre
Naphtha..............
0.1127 $/litre
Petroleum coke..............
0.1919 $/litre
Pentanes plus..............
0.0890 $/litre
Propane..............
0.0774 $/litre
Coke oven gas..............
0.0350 $/cubic metre
Marketable natural gas..............
0.0979 $/cubic metre
Non-marketable natural gas..............
0.1293 $/cubic metre
Still gas..............
0.1350 $/cubic metre
Coke..............
158.99 $/tonne
High heat value coal..............
112.58 $/tonne
Low heat value coal..............
88.62 $/tonne
Combustible waste..............
99.87 $/tonne
2020, c.6, s.25; 2021, c.7, s.1; 2022, c.8, s.1
N.B. This Act is consolidated to June 16, 2023.