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.

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(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

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(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.

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

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

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).

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(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).

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).

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).

7.01(1)Every collector shall justify and establish to the satisfaction of the Minister any claim made by the collector for the loss of gasoline or motive fuel.

7.01(2)Every collector who has excess unverifiable losses of gasoline or motive fuel, 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 gasoline or motive fuel 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.

10(3)In addition to any penalty that may be imposed, any person who uses or consumes tax exempt motive fuel 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 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

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.

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 or motive fuel, 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 or motive fuel, 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.

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 and motive fuel 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(2)An agreement entered into under subsection (1) may contain provisions respecting

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

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

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.

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 or motive fuel 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:

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.

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 or motive fuel in the fuel tank of the internal combustion engine of a qualified motor vehicle.

13(1)No wholesaler shall sell, or keep for sale, gasoline or motive fuel unless he is the holder of a wholesaler’s licence.

13(2)No retailer shall sell or keep for sale gasoline or motive fuel at any outlet unless he is the holder of a retailer’s licence for that outlet.

13(3)No wholesaler shall sell gasoline or motive fuel to a retailer unless the retailer is the holder of a retailer’s licence for the outlet to which the gasoline or motive fue is delivered.

13(4)No retailer shall sell, or keep for sale, gasoline or motive fuel 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 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 any provision in the regulations under this Act, the holder of a wholesaler’s licence may sell tax exempt motive fuel directly to a consumer, or keep it for sale directly to a consumer, if the tax exempt motive fuel is not sold from, or kept for sale in, a motive fuel pump.

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.

15(1)The Minister may

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

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

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.

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

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.

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 or motive fuel is carried on

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.

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

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

36(4)An interjurisdictional carrier or consumer of tax exempt motive fuel who refuses or neglects to keep any record in accordance with the regulations commits an offence.

38(1)Any person, other than a person authorized to mark or colour motive fuel under this Act or the regulations, who

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.

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(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

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.

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

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.

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.

42.1(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.

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

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.

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

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:

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.

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

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.

44.6(1)The commissioner shall impose an administrative penalty by issuing a notice of administrative penalty

44.6(2)The commissioner shall serve a notice of administrative penalty on the person to whom it is directed

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:

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.

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.

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.

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

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.

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.