BILL 80
An Act to Amend the
Gasoline and Motive Fuel Tax Act
Her Majesty, by and with the advice and
consent of the Legislative Assembly of New Brunswick, enacts as follows:
1 Section
1 of the Gasoline and Motive Fuel Tax Act, chapter G-3 of the Revised
Statutes, 1973, is amended by repealing the definition “fuel
exemption card”.
2 Section
3 of the Act is amended
(a) by adding
after subsection (5) the following:
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.
(b) in
subsection (6)
(i) in paragraph (a)
by striking out the portion preceding subparagraph (i) and substituting
the following:
(a) by a person who is determined by
the Minister to be a farmer under this Act, for use solely
(ii) in
paragraph (b) by striking out the portion preceding subparagraph (i)
and substituting the following:
(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
(iii) by adding after
paragraph (b) the following:
(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;
(iv)
in paragraph (c) by striking out “by a person who is determined
by the Minister to be a fisherman under this Act and is the holder
of a fuel exemption card” and substituting “by a person who is determined by
the Minister to be a fisher under this Act”;
(v) in paragraph (c.1)
by striking out the portion preceding subparagraph (i) and substituting
the following:
(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
(vi) in paragraph
(c.2) by striking out the portion preceding subparagraph (i) and substituting
the following:
(c.2) by a person who is determined by
the Minister to be a silviculturist under this Act, for use solely
(vii)
by adding after paragraph (c.2) the following:
(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);
3 Section
6 of the Act is amended
(a) by adding
after subsection (5) the following:
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.
(b) in
subsection (6)
(i) in paragraph (a)
by striking out the portion preceding subparagraph (i) and substituting
the following:
(a) by a person who is determined by
the Minister to be a farmer under this Act, for use solely
(ii) in
paragraph (b) by striking out the portion preceding subparagraph (i)
and substituting the following:
(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
(iii) by adding after
paragraph (b) the following:
(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;
(iv)
in paragraph (c) by striking out “by a person who is determined
by the Minister to be a fisherman under this Act and is the holder
of a fuel exemption card” and substituting “by a person who is determined by
the Minister to be a fisher under this Act”;
(v) in paragraph (c.1)
by striking out the portion preceding subparagraph (i) and substituting
the following:
(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
(vi) in paragraph
(c.2) by striking out the portion preceding subparagraph (i) and substituting
the following:
(c.2) by a person who is determined by
the Minister to be a silviculturist under this Act, for use solely
(vii)
by adding after paragraph (c.2) the following:
(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);
(c) by adding
after subsection (6) the following:
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).
4 Section
6.1 of the Act is amended by adding after subsection (2) the following:
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).
5 Section
6.2 of the Act is amended by adding after subsection (1) the following:
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 Subsection
10(6) of the Act is amended in the portion following paragraph (c)
by striking out “licence, permit or fuel exemption card”
and substituting “licence
or permit”.
7 Section 15 of the Act is amended
(a) by repealing
paragraph (1)(f) and substituting the following:
(f) issue a permit herein called a purchaser’s
permit to purchase, acquire, use or consume tax exempt motive fuel;
(b) by
adding after subsection (1) the following:
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.
(c) by
repealing paragraph (2)(a) and substituting the following:
(a) in the form provided by the Minister,
(d) by
adding after subsection (2.2) the following:
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.
8 The
heading “FUEL EXEMPTION CARDS” preceding section 16.2
of the Act is repealed.
9 Section
16.2 of the Act is repealed.
10 Subsection
41(3) of the Act is amended by striking out “licence, permit
or fuel exemption card” and substituting “licence or permit”.
11 Subsection
45(2) of the Act is amended
(a) by adding
after paragraph (h.3) the following:
(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;
(b) in
paragraph (k.1) by striking out “subsections 3(6) and 4(6)”
and substituting “subsections 3(6), 4(6), 6(7), 6.1(3) and 6.2(1.1)”;
(c) in paragraph
(k.2) by striking out “subsections 3(6) and 4(6)” and
substituting “subsections 3(6), 4(6), 6(7), 6.1(3) and 6.2(1.1)”;
(d) in paragraph
(k.3) by striking out “subsections 3(6) and 4(6)” and
substituting “subsections 3(6), 4(6), 6(7), 6.1(3) and 6.2(1.1)”;
(e) by repealing
paragraph (k.4);
(f) by repealing
paragraph (k.5) and substituting the following:
(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;
(g) by repealing
paragraph (k.6);
(h) by repealing
paragraph (k.7);
(i) by repealing
paragraph (k.8);
(j) by repealing
paragraph (k.9).
12 Schedule
A of the Act is amended by striking out
TRANSITIONAL PROVISIONS
Fuel exemption card
13(1) Subject to subsections (2) to (4), a fuel
exemption card that was in force immediately before the commencement
of this section shall be deemed to be a purchaser’s permit.
13(2) Where a fuel exemption card deemed to be
a purchaser’s permit under subsection (1) was issued or renewed
within 12 months before the commencement of this section, it expires
on the first anniversary of the date on which it was issued or renewed.
13(3) Where a fuel exemption card referred to
in subsection (2) was issued or renewed for a period of 24 months,
one-half of the fee paid for the issuance or renewal shall be
(a) credited
toward payment of the fee for a purchaser’s permit if the holder
applies for a purchaser’s permit and the application is received
by the Minister under the Gasoline and Motive Fuel Tax Act not more
than 30 days after the expiry date referred to in subsection (2),
or
(b) refunded
to the holder.
13(4) Where a fuel exemption card deemed to be
a purchaser’s permit under subsection (1) was issued or renewed
between 12 months and 24 months before the commencement of this section
and was issued or renewed for a period of 24 months, it expires on
the second anniversary of the date on which it was issued or renewed.
Purchaser’s permit
14(1) Where a purchaser’s permit was issued
or issued anew within 12 months before the commencement of this section,
it expires 12 months after the date it was issued or issued anew.
14(2) One-half of the fee paid for a purchaser’s
permit referred to in subsection (1) shall be
(a) credited
toward payment of the fee for a purchaser’s permit if the holder
applies for another purchaser’s permit and the application is
received by the Minister under the Gasoline and Motive Fuel Tax Act
not more than 30 days after the expiry date referred to in subsection
(1), or
(b) refunded
to the holder.
14(3) Where a purchaser’s permit was issued
or issued anew between 12 months and 24 months before the commencement
of this section, it expires 24 months after the date it was issued
or issued anew.
CONSEQUENTIAL AMENDMENTS
Amendment to regulation under the Common Business Identifier Act
15 Paragraph
2(b.2) of New Brunswick Regulation 2002-51 under the Common Business
Identifier Act is repealed and the following is substituted:
(b.2) Gasoline
and Motive Fuel Tax Act -
paragraphs 15(1)(a), (b), (b.2) and (f);
COMMENCEMENT
16 This Act or any provision of it comes into
force on a day or days to be fixed by proclamation.
EXPLANATORY NOTES
Section 1
The existing definition is as follows:
“fuel exemption card” means
a fuel exemption card that is issued or renewed under this Act and
that has not expired or been suspended, cancelled or revoked; (carte d’exonération du carburant)
Section 2
(a) New provision.
(b)
i) The existing provision is
as follows:
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 and is the holder of a
fuel exemption card, for use solely
ii) The existing provision is
as follows:
(b) by a person who is determined by
the Minister to be a wood producer under this Act and is the holder
of a fuel exemption card, for use solely in the operation of
iii) New provisions.
iv) The existing provision is
as follows:
(c) by a person who is determined by
the Minister to be a fisherman under this Act and is the holder of
a fuel exemption card, 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;
v) The existing provision is
as follows:
(c.1) by a person who is determined by
the Minister to be an aquaculturist under this Act and is the holder
of a fuel exemption card, for use solely in the operation of
vi) The existing provision is
as follows:
(c.2) by a person who is determined by
the Minister to be a silviculturist under this Act and is the holder
of a fuel exemption card, for use solely
vii) New provision.
Section 3
(a) New provision.
(b)
i) The existing provision is
as follows:
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 and is the holder of a
fuel exemption card, for use solely
ii) The existing provision is
as follows:
(b) by a person who is determined by
the Minister to be a wood producer under this Act and is the holder
of a fuel exemption card, for use solely in the operation of
iii) New provisions.
iv) The existing provision is
as follows:
(c) by a person who is determined by
the Minister to be a fisherman under this Act and is the holder of
a fuel exemption card, 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;
v) The existing provision is
as follows:
(c.1) by a person who is determined by
the Minister to be an aquaculturist under this Act and is the holder
of a fuel exemption card, for use solely in the operation of
vi) The existing provision is
as follows:
(c.2) by a person who is determined by
the Minister to be a silviculturist under this Act and is the holder
of a fuel exemption card, for use solely
vii) New provision.
(c) New provision.
Section 4
New provision.
Section 5
New provisions.
Section 6
Consequential amendment.
Section 7
(a) The existing provision is
as follows:
15(1) The Minister may
(f) issue a permit herein called a purchaser’s
permit;
(b) New provision.
(c) The existing provision is
as follows:
15(2) Every licence and permit issued under
this section shall be
(a) in the form prescribed by regulation,
(d) New provision.
Section 8
Consequential amendment.
Section 9
The existing provision is as follows:
16.2(1) Upon application in accordance with the regulations and payment
of the fee prescribed by regulation, the Minister may determine a
person to be a farmer, fisherman, silviculturist, wood producer or
aquaculturist, in accordance with the criteria in the regulations,
and may issue a fuel exemption card to such person.
16.2(2) The Minister may, in his or her discretion, approve or reject
an application under subsection (1) or require the applicant to provide
such further information or documentation as the Minister considers
necessary.
16.2(3) The Minister may renew, suspend, cancel,
revoke or reinstate a fuel exemption card in accordance with the regulations.
16.2(4) A fuel exemption card is not transferable and no person other
than the holder or an employee or agent authorized by the holder for
the purpose shall assume or take the benefit of the card.
Section 10
Consequential amendment.
Section 11
(a) New regulation-making authority.
(b) Consequential amendment.
(c) Consequential amendment.
(d) Consequential amendment.
(e) Consequential amendment.
(f) Consequential amendment.
(g) Consequential amendment.
(h) Consequential amendment.
(i) Consequential amendment.
(j) Consequential amendment.
Section 12
Consequential amendment.
Section 13
Transitional provisions.
Section 14
Transitional provisions.
Section 15
Consequential amendment.
Section 16
Commencement provision.