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Acts and Regulations
G-3
- Gasoline and Motive Fuel Tax Act
Summary
Regulation
1
Chapter
Title
82-81
General
Full text
Detailled Table of Contents
Current to 1 January 2024
Gasoline and Motive Fuel Tax Act
DEFINITIONS
1
Definitions
1.1
Interpretation
ADMINISTRATION
2
Administration
IMPOSITION OF THE TAX — GASOLINE
3
Gasoline tax
3.1
Regular leaded gasoline tax
4
Aviation fuel tax
MARKING OR COLOURINGOF GASOLINE
Repealed: 1987, c.23, s.3
5
Repealed
IMPOSITION OF THE TAX — MOTIVE FUEL
6
Motive fuel tax
6.1
Motive fuel tax, railway locomotives
6.2
Propane tax
IMPOSITION OF THE TAX – CARBON EMITTING PRODUCTS
Repealed: 2023, c.11, s.5
6.3
Tax on carbon emitting products
MARKING OR COLOURINGOF MOTIVE FUEL
7
Marked or coloured motive fuel
LOSSES OF GASOLINE OR MOTIVE FUEL
7.01
Penalty for unverifiable losses of gasoline or motive fuel
RETAILERS OF TAX EXEMPTMOTIVE FUEL
7.1
Responsibility of retailers of tax exempt motive fuel
RETAILERS OF A TAX EXEMPT CARBON EMITTING PRODUCT
Repealed: 2023, c.11, s.12
7.2
Responsibility of retailers of a tax exempt carbon emitting product
COLLECTION AND REMISSION OF TAX
8
Collection of taxes
8.1
Invoice
9
Repealed
10
Estimate of tax and suspension, cancellation or revocation of licence or permit
11
Bonds
12
Report and payment of tax on importation
12.1
Agreement with a Province or State
12.2
Registration of interjurisdictional carrier
12.3
Application for IFTA licence
12.4
Application for single trip fuel permit
12.5
Deemed compliance by IFTA licensee
LICENCES AND PERMITS
13
Types of licences
14
Repealed
15
Issue of licences and permits
16
Suspension, revocation, cancellation of licences and permits
16.1
Repealed
FUEL EXEMPTION CARDS
Repealed: 2007, c.62, s.8
16.2
Repealed
APPEAL
17
Repealed
18
Repealed
19
Repealed
20
Repealed
21
Repealed
22
Repealed
23
Repealed
24
Repealed
25
Repealed
26
Repealed
27
Repealed
RECOVERY OF TAX
28
Repealed
ENFORCEMENT
29
Power of search and seizure
30
Power of inspection and investigation
30.1
Application for entry warrant
30.2
Accompaniment by police officer or member of Royal Canadian Mounted Police
31
Appointment of analysts, certificate of analyst as evidence
32
Certificate of Minister as evidence
33
Repealed
34
Onus of proof on defendant
35
Evidence of intention
OFFENCES AND PENALTIES
36
Offences respecting payment and collection of tax, provision of information, records
37
Offence respecting obstruction
38
Offence of tampering with fuel
39
Offence respecting motor vehicle
40
Offence respecting licence
40.1
Repealed
41
Offences respecting permit, licence and fuel exemption card
42
Regulatory offences
42.1
Offences generally
43
Repealed
43.1
Voluntary payment of fines
44
Jurisdiction of Provincial Court
44.1
Limitation period
ADMINISTRATIVE PENALTY PROCESS
44.2
Definition of “person”
44.3
Notice of non-compliance
44.4
Written submissions
44.5
Administrative penalty and offence
44.6
Notice of administrative penalty
44.7
Review of administrative penalty
44.8
Payment of administrative penalty
44.9
Amount of the administrative penalty
44.91
Failure to pay administrative penalty
REGULATIONS
45
Regulations
GENERAL
46
Repealed
47
Repealed
48
Consolidated Fund
49
Repealed
50
Repealed
SCHEDULE A
SCHEDULE B
SCHEDULE C
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