BILL 67
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 adding the following definitions in alphabetical order:
“farm truck” means a farm truck as defined in New Brunswick Regulation 83-42 under the Motor Vehicle Act; (camion agricole)
“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)
2 Paragraph 3(6)(a) of the Act is amended
(a) in subparagraph (i) by striking out “solely and directly in carrying out agricultural work on farm land,” and substituting “on farm land or in carrying out a farm production activity,”;
(b) by adding after subparagraph (i) the following:
(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,
(c) in subparagraph (ii) by striking out “hauling farm produce or agricultural machinery” and substituting “transporting agricultural products, inputs or machinery”.
3 Section 6 of the Act is amended
(a) by adding after subsection (5.1) the following:
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.
(b) in subparagraph (6)(a)
(i) in subparagraph (i) by striking out “solely and directly in carrying out agricultural work on farm land,” and substituting “on farm land or in carrying out a farm production activity,”;
(ii) in subparagraph (ii) by striking out “hauling farm produce or agricultural machinery” and substituting “transporting agricultural products, inputs or machinery”.
Commencement
4 This Act comes into force on November 1, 2012.