BILL 38

An Act to Amend the Gasoline and Motive Fuel Tax Act

His Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1 The heading “DEFINITIONS AND INTERPRETATION” preceding section 1 of the Gasoline and Motive Fuel Tax Act, chapter G-3 of the Revised Statutes, 1973, is repealed and the following is substituted:

DEFINITIONS

2 Section 1 of the Act is amended

(a)  by repealing the following definitions:

“carbon emitting product”;

“carbon emitting product pump”, “gasoline pump” or “motive fuel pump”;

(b)  in the definition “consumer” by striking out “gasoline, motive fuel or a carbon emitting product” wherever it appears and substituting “gasoline or motive fuel”;

(c)  in the definition “retailer” by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;

(d)  in the definition “wholesaler” by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;

(e)  in the definition “refiner” by striking out “gasoline, motive fuel, any product of petroleum or any carbon emitting product” and substituting “gasoline, motive fuel or any product of petroleum”;

(f)  by adding the following definition in alphabetical order:

“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 gasoline or motive fuel and is equipped with a pump for dispensing the gasoline or motive fuel; (pompe à essence) (pompe à carburant)

3 The heading “Interpretation” preceding section 1.1 of Act is repealed.

4 Section 1.1 of the Act is repealed.

5 The heading “IMPOSITION OF THE TAX – CARBON EMITTING PRODUCTS” preceding section 6.3 of the Act is repealed.

6 The heading “Tax on carbon emitting products” preceding section 6.3 of the Act is repealed.

7 Section 6.3 of the Act is repealed.

8 Subsection 7(2.1) of the Act is repealed.

9 The heading “LOSSES OF GASOLINE, MOTIVE FUEL OR A CARBON EMITTING PRODUCT” preceding section 7.01 of the Act is repealed and the following is substituted:

LOSSES OF GASOLINE OR MOTIVE FUEL

10 The heading “Penalty for unverifiable losses of gasoline, motive fuel or a carbon emitting product” preceding section 7.01 of the Act is repealed and the following is substituted:

Penalty for unverifiable losses of gasoline or motive fuel

11 Section 7.01 of the Act is amended

(a)  in subsection (1) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;

(b)  in subsection (2) by striking out “losses of gasoline, motive fuel or a carbon emitting product” and “quantity of the gasoline, motive fuel or carbon emitting product” and substituting “losses of gasoline or motive fuel” and “quantity of gasoline or motive fuel”, respectively.

12 The heading “RETAILERS OF A TAX EXEMPT CARBON EMITTING PRODUCT” preceding section 7.2 of the Act is repealed.

13 The heading “Responsibility of retailers of a tax exempt carbon emitting product” preceding section 7.2 of the Act is repealed.

14 Section 7.2 of the Act is repealed.

15 Section 8.1 of the Act is repealed and the following is substituted:

Invoice

8.1 Every person authorized to sell aviation fuel, gasoline of any quality or kind or motive fuel of any quality or kind shall record on the invoice for each sale, at the time of delivery, the name and address of the purchaser, the type of aviation fuel, gasoline or motive fuel purchased, the quantity purchased, the amount of tax, if applicable, and the price.

16 Section 10 of the Act is amended

(a)  in subsection (3) by striking out “or a tax exempt carbon emitting product”;

(b)  in subsection (3.1) by striking out “or a tax exempt carbon emitting product”.

17 Section 12 of the Act is amended

(a)  in subsection (1) by striking out “aviation fuel, gasoline, motive fuel or a carbon emitting product” and substituting “aviation fuel, gasoline or motive fuel”;

(b)  in subsection (2) by striking out “aviation fuel, gasoline, motive fuel or a carbon emitting product” and substituting “aviation fuel, gasoline or motive fuel”.

18 Section 12.1 of the Act is amended

(a)  in subsection (1) by striking out “gasoline, motive fuel and carbon emitting products” and substituting “gasoline and motive fuel”;

(b)  by repealing subsection (1.1);

(c)  in paragraph (2)(a) by striking out “the tax imposed at the applicable rate referred to in subsection (1.1)” and substituting “tax on gasoline and motive fuel”.

19 Section 12.4 of the Act is amended

(a)  in subsection (1) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;

(b)  in subsection (1.1)

( i) by repealing subparagraph (a)(i) and substituting the following:

( i) by dividing 1.77 into the tax per litre of motive fuel at the time the motive fuel is brought into the Province,

( ii) by repealing subparagraph (b)(i) and substituting the following:

( i) by dividing 1.25 into the tax per litre of gasoline at the time the gasoline is brought into the Province,

20 Subsection 12.5(2) of the Act is amended by striking out “gasoline, motive fuel or carbon emitting product” and substituting “gasoline or motive fuel”.

21 Section 13 of the Act is amended

(a)  in subsection (1) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;

(b)  in subsection (2) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;

(c)  in subsection (3) by striking out “gasoline, motive fuel or a carbon emitting product” and “the gasoline, motive fuel or carbon emitting product” and substituting “gasoline or motive fuel” and “the gasoline or motive fuel”, respectively;

(d)  in subsection (4) by striking out “gasoline, motive fuel or a carbon emitting product” and substituting “gasoline or motive fuel”;

(e)  in subsection (5) by striking out “or a tax exempt carbon emitting product”;

(f)  by repealing subsection (5.1) and substituting the following:

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.

22 Section 15 of the Act is amended

(a)  in subsection (1)

( i) by repealing paragraph (a) and substituting the following:

(a)  issue a licence, herein called a wholesaler’s licence, to a person authorizing the person to sell or keep for sale, gasoline or motive fuel at wholesale, to refine gasoline or motive fuel and, despite any other provision in this Act or any provision in the regulations under this Act, to sell gasoline or motive fuel, including tax exempt motive fuel, directly to a consumer, or keep it for sale directly to a consumer, if the gasoline or motive fuel, including tax exempt motive fuel, is not sold from, or kept for sale in, a gasoline pump or motive fuel pump;

( ii) in paragraph (b) by striking out “gasoline, motive fuel, a carbon emitting product, tax exempt motive fuel or a tax exempt carbon emitting product” and substituting “gasoline, motive fuel or tax exempt motive fuel”;

( iii) in paragraph (f) by striking out “or a tax exempt carbon emitting product”;

(b)  in paragraph (2.2)(a) by striking out “gasoline, motive fuel or carbon emitting products” and substituting “gasoline or motive fuel”.

23 Subsection 30(1) of the Act is amended

(a)  in the portion preceding paragraph (a) by striking out “aviation fuel, gasoline, motive fuel or a carbon emitting product” and substituting “aviation fuel, gasoline or motive fuel”;

(b)  in paragraph (b) by striking out “aviation fuel, gasoline, motive fuel or a carbon emitting product” and substituting “aviation fuel, gasoline or motive fuel”;

(c)  by repealing paragraph (c) and substituting the following:

(c)  to ascertain whether the person has or has had in the person’s possession tax exempt motive fuel, or gasoline or motive fuel in respect of which the tax is payable, and to make tests or take samples of it; and

24 Section 34 of the Act is amended by striking out “any tax exempt motive fuel or any tax exempt carbon emitting product, the onus of proof that the use of the tax exempt motive fuel or tax exempt carbon emitting product” and substituting “any tax exempt motive fuel, the onus of proof that the use of tax exempt motive fuel”.

25 Section 35 of the Act is repealed and the following is substituted:

Evidence of intention

35 In any prosecution for selling or keeping for sale gasoline, motive fuel or tax exempt motive fuel, evidence that the gasoline, motive fuel or tax exempt motive fuel was stored in a gasoline pump or motive fuel pump is prima facie proof that the gasoline or motive fuel was being kept for sale.

26 Subsection 36(4) of the Act is amended by striking out “or a tax exempt carbon emitting product”.

27 Section 45 of the Act is amended

(a)  in subsection (2)

( i) in paragraph (b) by striking out “or a tax exempt carbon emitting product”;

( ii) by repealing paragraph (c.1);

( iii) by repealing paragraph (c.2);

( iv) in paragraph (d.1) by striking out “or 7.2”;

( v) in paragraph (e) by striking out “which tax exempt motive fuel or a tax exempt carbon emitting product” and “of tax exempt motive fuel or of a tax exempt carbon emitting product” and substituting “which tax exempt motive fuel” and “of tax exempt motive fuel”, respectively;

( vi) in paragraph (g) by striking out “of aviation fuel, of gasoline, of motive fuel and of a carbon emitting product” and substituting “of aviation fuel, gasoline and motive fuel”;

( vii) in paragraph (g.02) by striking out “or of a tax exempt carbon emitting product”;

( viii) in paragraph (k.1) by striking out “subsections 3(6), 4(6), 6(7), 6.1(3), 6.2(1.1) and 6.3(8) and (9)” and substituting “subsections 3(6), 4(6), 6(7), 6.1(3) and 6.2(1.1)”;

( ix) in paragraph (k.2) by striking out “subsections 3(6), 4(6), 6(7), 6.1(3), 6.2(1.1) and 6.3(8) and (9)” and substituting “subsections 3(6), 4(6), 6(7), 6.1(3) and 6.2(1.1)”;

( x) in paragraph (k.3) by striking out “subsections 3(6), 4(6), 6(7), 6.1(3), 6.2(1.1) and 6.3(8) and (9)” and substituting “subsections 3(6), 4(6), 6(7), 6.1(3) and 6.2(1.1)”;

(b)  by repealing subsection (2.2).

28 Schedule C of the Act is repealed.

TRANSITIONAL AND COMMENCEMENT

Transitional provisions

29( 1) In this section, “carbon emitting product” means a carbon emitting product as defined in the Gasoline and Motive Fuel Tax Act, as it existed immediately before the date of the commencement of this Act.

29( 2) The law as it existed immediately before the date of the commencement of this Act continues to apply in relation to a tax imposed on a carbon emitting product under section 6.3 of the Gasoline and Motive Fuel Tax Act, as it existed immediately before that date.

Commencement

30 This Act comes into force on July 1, 2023.