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Legislative Assembly of New Brunswick
Status of Legislation - First Reading Bill
An Act to Amend the Gasoline and Motive Fuel Tax Act
 
Legislature :
55
Session :
1
Bill No. :
11
Member :
Hon. Mr. Volpé
First Reading :
2003-12-9
Second Reading :
2003-12-12
Committee of the Whole :
2003-12-18
Amended :
Third Reading :
2003-12-19
Royal Assent :
2003-12-19
Download PDF :
  Bill 11         
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Text of Bill :
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:



1                           Section 1 of the French version of the Gasoline and Motive Fuel Tax Act, chapter G-3 of the Revised Statutes, 1973, is amended by repealing the definition « véhicule à moteur admissible » and substituting the following:



« véhicule à moteur admissible » désigne un véhicule utilitaire qui



a)                  a deux essieux et une masse brute ou une masse brute immatriculée qui dépasse 26 000 livres ou 11 797 kilogrammes,



b)                  a trois essieux ou plus, quel que soit son poids, ou



c)                  tracte une ou plusieurs remorques lorsque le poids combiné du véhicule et de la ou des remorques dépasse 26 000 livres ou 11 797 kilogrammes de masse brute ou de masse brute immatriculée;



2                           Subsection 3(1) of the Act is amended by striking out "13 cents" and substituting "14.5 cents".



3                           Subsection 6(1) of the Act is amended in the portion preceding paragraph (a) by striking out "15.4 cents" and substituting "16.9 cents".



4                           Subsection 12.1(1) of the French version of the Act is amended by striking out "les véhicules utilitaires admissibles" and substituting "les véhicules à moteur admissibles".



5                           Section 12.4 of the Act is amended



(a)               by repealing subsection (1) and substituting the following:



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.



(b)               by adding after subsection (1) the following:



12.4(1.1)      An interjurisdictional carrier may apply for a single trip fuel permit in the form provided by the Minister and shall pay the greater of the following with the application:



(a)               a fee of $10.00; and



(b)               a tax determined



(i)         in the case of motive fuel brought into the Province,



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



(B)             by rounding up the figure obtained in clause (A) to the next cent per kilometre or 4 cents, whichever is the greater,



(C)             by multiplying the figure obtained in clause (B) by the number of kilometres of proposed travel, and



(D)             by adding $5.00 to the product obtained in clause (C), or



(ii)       in the case of gasoline brought into the Province,



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



(B)             by rounding up the figure obtained in clause (A) to the next cent per kilometre or 4 cents, whichever is the greater,



(C)             by multiplying the figure obtained in clause (B) by the number of kilometres of proposed travel, and



(D)             by adding $5.00 to the product obtained in clause (C).



6                           Subsection 12.5(2) of the French version of the Act is amended by striking out "d'un véhicule à moteur admissible à combustion interne" and substituting "d'un véhicule à moteur admissible muni d'un moteur à combustion interne".



7                           Paragraph 15(2)(b) of the Act is repealed and the following is substituted:



(b)               issued only on payment of any fee prescribed by regulation or of any fee or tax referred to in section 12.4, as the case may be,



8(1)                   Any tax imposed before the commencement of this section pursuant to section 18 of New Brunswick Regulation 82-81 under the Gasoline and Motive Fuel Tax Act, chapter G-3 of the Revised Statutes, 1973, in respect of a single trip permit or a single trip fuel permit



(a)               shall be deemed to have been imposed by an Act of the Legislature,



(b)               shall be deemed to have been as validly imposed and collected as if it had been imposed by an Act of the Legislature, and



(c)               is hereby confirmed and ratified.



8(2)                   Any tax imposed before the commencement of this section pursuant to section 5A of New Brunswick Regulation 66-33 under the Gasoline and Motive Fuel Tax Act, Chapter 3 of 14 Elizabeth II, 1965, and under the Gasoline and Motive Fuel Tax Act, chapter G-3 of the Revised Statutes, 1973, in respect of a certificate



(a)               shall be deemed to have been imposed by an Act of the Legislature,



(b)               shall be deemed to have been as validly imposed and collected as if it had been imposed by an Act of the Legislature, and



(c)               is hereby confirmed and ratified.



9                           No action, application or other proceeding shall be instituted



(a)               to question the nature or validity of any tax described in subsection 8(1) or (2) that was imposed or collected, before the commencement of this section, as provided in those subsections, or



(b)               to recover any tax described in subsection 8(1) or (2) that was imposed or collected, before the commencement of this section, as provided for in those subsections.



10                        Section 18 of New Brunswick Regulation 82-81 under the Gasoline and Motive Fuel Tax Act is amended



(a)               by repealing subsection (1);



(b)               by repealing subsection (2);



(c)               in subsection (6) in the portion preceding paragraph (a) by striking out "under paragraph (1)(b)" and substituting "under section 12.4 of the Act".



11                        Sections 2 and 3 of this Act shall be deemed to have come into force on December 11, 2002.



EXPLANATORY NOTES



Section 1



The existing definition is as follows:



« véhicule à moteur admissible » désigne un véhicule commercial qui



a)                  a deux essieux et une masse brute ou une masse brute enregistrée qui dépasse 26 000 livres ou 11 797 kilogrammes,



b)                  a trois essieux ou plus, quel que soit son poids, ou



c)                  tracte une ou plusieurs remorques lorsque le poids combiné du véhicule et de la ou des remorques dépasse 26 000 livres ou 11 797 kilogrammes de masse brute ou de masse brute enregistrée;



Section 2



The existing provision is as follows:



3(1)                   Every consumer of gasoline shall pay to Her Majesty in right of the Province for the public use of the Government a tax of 13 cents on each litre of gasoline purchased or consumed by the consumer except aviation fuel.



Section 3



The existing provision is as follows:



6(1)                   Except as provided in sections 6.1 and 6.2, every consumer of motive fuel shall pay to Her Majesty in right of the Province for the public use of the Government a tax of 15.4 cents on each litre of motive fuel purchased or consumed by the consumer except



(a)               tax exempt motive fuel as provided for in subsection (6), or



(b)               bunker fuel or crude oil used other than in a motor vehicle on the public highway.



Section 4



The existing provision is as follows:



12.1(1)          Le Ministre peut, avec l'approbation du lieutenant-gouverneur en conseil, conclure une entente avec toute autre autorité législative pour la perception et le partage de la taxe payable à l'égard de l'essence et des carburants achetés pour les véhicules utilitaires admissibles qui servent au transport interprovincial ou international ou consommés par ces véhicules, ayant pour base la distance parcourue à l'intérieur de chaque juridiction qui est une partie à l'entente.



Section 5



(a)               The existing provision is as follows:



12.4(1)          An interjurisdictional carrier who is not registered with the Minister pursuant to paragraph 12.2(2)(a) or (b) may apply for a single trip fuel permit in the form provided by the Minister and shall pay the prescribed fees with the application.



(b)               New provision.



Section 6



The existing provision is as follows:



12.5(2)          Le paragraphe (1) ne s'applique qu'à l'essence ou au carburant qui se trouve dans le réservoir d'un véhicule à moteur admissible à combustion interne.



Section 7



The amendment is consequential on the amendments made in section 5 of this amending Act. The existing provision is as follows:



15(2)               Every licence and permit issued under this section shall be…



(b)               issued only on payment of any fee prescribed by regulation,



Sections 8 and 9



Transitional provisions.



Section 10



(a)               The amendment is consequential on the amendments made in section 5 of this amending Act. The existing provision is as follows:



18(1)               Any interjurisdictional carrier who intends to bring or causes to be brought into the Province gasoline or motive fuel in the fuel tank of an internal combustion engine of a qualified motor vehicle may obtain a single trip fuel permit from the commissioner prior to entering the Province, upon payment of the greater of



(a)               ten dollars, or



(b)               a tax based on the number of kilometres of proposed travel.



(b)               The amendment is consequential on the amendments made in section 5 of this amending Act. The existing provision is as follows:



18(2)               For the purposes of subsection (1), the tax referred to in paragraph (1)(b) is determined



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



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



and by rounding up the resultant figure obtained in paragraph (a) or (b) to the next even cents per kilometre or four cents, whichever is the greater, multiplying this figure by the number of kilometres of proposed travel and adding five dollars to the product.



(c)                The amendment is consequential on the amendments made in section 5 and paragraph 10(a) of this amending Act. The existing provision is as follows:



18(6)               The Minister may authorize a rebate of the tax paid by an interjurisdictional carrier under paragraph (1)(b), or any portion of the tax, if the interjurisdictional carrier…



Section 11



Commencement provision.
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Legend
* Private Bill
** Bill referred to Standing Committee on Law Amendments
+ Private Member's Public Bill
++ Motion for second reading defeated
+++ Debate at second reading adjourned
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