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“Arterial Highway Trust Fund” Repealed: 1992, c.47, s.1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“commercial fisherman” Repealed: 1993, c.7, s.1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“consumer pump” Repealed: 1986, c.40, s.1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)
(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