The Fuel Tax Act
Table of Contents
| DEFINITIONS AND GENERAL MATTERS | ||
| 1 | Definitions | |
| 2 | Administration and enforcement | |
| 3 | Tax payable to the government | |
| 4 | Act binds the Crown | |
| IMPOSITION OF TAX | ||
| 5 | Tax on retail purchase | |
| (2) | Tax in other circumstances | |
| (3) | Tax on fuel imported for sale | |
| (4) | Exempt fuel used for taxable purpose | |
| 6 | Tax on interjurisdictional use — with carrier licence | |
| (2) | Tax on interjurisdictional use — without carrier licence | |
| (2.1) | Single-trip permit | |
| (2.2) | [Repealed] | |
| (3) | Interpretation | |
| 7 | Tax on locomotive fuel | |
| 8 | Rates of tax | |
| 8.1 | Rate of tax on mixture of fuels | |
| TAX EXEMPTIONS | ||
| 9 | Exemptions — fuel used for certain purposes | |
| (2) | Exemption — fuel not bought in Manitoba | |
| 10 | Exemption — fuel not delivered into buyer's container | |
| 11 | Exemption — fuel used in international shipping | |
| 12 | Exemption — 1-K Kerosene | |
| 12.1 | Exemption — bulk fuel exported | |
| TAX REFUNDS | ||
| 13 | Refund of tax — aviation fuel used in aerial spraying | |
| (2) | Refund of tax — aviation fuel used for international cargo flight | |
| (2.1) | Refund of tax — aviation fuel used for international commercial passenger flight | |
| (3) | Refund of tax — marked fuel not available | |
| (4) | Refund of tax — fuel used to produce electricity | |
| (5) | Refund of tax — bulk fuel exported for sale | |
| (6) | Refund of tax — bulk fuel exported for use | |
| (7) | Refund of tax — fuel used in international shipping | |
| (8) | Refund of tax — non-engine use of fuel | |
| (9) | Refund — fuel losses by deputy collector | |
| 14 | Refund application | |
| RESTRICTIONS | ||
| 15 | Possession of bulk fuel | |
| 16 | Use of marked fuel | |
| (2) | Marking of fuel | |
| LICENCES AND PERMITS | ||
| 17 | Licence required for sale of bulk or dyed fuel | |
| (2) | No sale of dyed fuel to unlicensed dealer | |
| 18 | [Repealed] | |
| 19 | Refiner licence required | |
| 20 | Authority to blend fuel | |
| COLLECTORS AND DEPUTY COLLECTORS | ||
| 21 | When is a dealer a collector? | |
| (2) | When is a dealer a deputy collector? | |
| 22 | Collector's duties | |
| (2) | Deputy collector's duties | |
| 22.1 | Remote northern reserve permit | |
| (2) | Fuel delivery | |
| (3) | Obligations of permit holder | |
| (4) | Definition — "remote northern reserve" | |
| INTERNATIONAL FUEL TAX AGREEMENT | ||
| 23 | Definitions | |
| 24 | Minister may enter into IFTA | |
| 25 | Conflict with IFTA | |
| 26 | Carrier licence and decals | |
| (2) | Additional decals | |
| (3) | Licence and decal fees | |
| (4) | Term of licence and decals | |
| (5) | Temporary decal permit | |
| (6) | Carrier licence and decals not transferable | |
| 27 | Licence and decal obligations of operators and owners | |
| (2) | Electronic copy of licence | |
| 28 | Remittance of tax | |
| (2) | Quarterly returns and remittances | |
| 29 | Refund to licensed carrier | |
| 30 | Payments to member jurisdictions | |
| (2) | Payments out of Consolidated Fund | |
| REGULATIONS | ||
| 31 | Regulations | |
| (2) | Effective date | |
| TRANSITIONAL PROVISIONS | ||
| 32 | Transitional — licences and permits | |
| (2) | Transitional — carrier licences and decals | |
| CONSEQUENTIAL AMENDMENTS | ||
| 33 to 39 | [amendments to other Acts] | |
| REPEAL, C.C.S.M. REFERENCE AND COMING INTO FORCE | ||
| 40 | Repeal | |
| 41 | C.C.S.M. reference | |
| 42 | Coming into force | |