NEWFOUNDLAND REGULATION 72/01

CNR 1120/96
as amended

1. Paragraph 2(c) of the Gasoline Tax Regulations is repealed and the following substituted:

2. The regulations are amended by adding the following immediately after section 19:

Tax exempt diesel grade gasoline

19.1 (1) A person holding a permit to purchase tax-exempt diesel grade gasoline may purchase that gasoline where it is consumed for a purpose specified in section 20.

(2) Where tax-exempt gasoline is not available to a person under subsection (1) and he or she has been authorized by the minister to purchase other diesel grade gasoline, that person is eligible for a rebate of the tax paid under the Act in respect of that diesel grade gasoline.

Other grades of gasoline

19.2 (1) A person consuming gasoline, other than diesel grade gasoline, for a purpose specified in section 20 is eligible for a rebate of tax paid under the Act.

(2) A council that consumes gasoline for a purpose specified in section 20 is eligible for a rebate of the tax paid under the Act.

Rebate

19.3 (1) A person eligible for a rebate of tax paid under the Act may apply for a rebate by filing with the minister within 3 years from the date of payment a gasoline tax rebate form verifying purchase and consumption together with other information that the minister may require.

(2) Where gasoline is consumed in equipment used for both a tax-exempt purpose and other purposes, the rebate shall apply only to gasoline consumed for the tax-exempt purpose and where necessary, an applicant for rebate shall pro-rate the total tax paid by the number of hours used or litres consumed by the equipment for each purpose.

(3) The minister shall issue a rebate under this section where the application, verifications, consumption and other information are reasonable and approved by the minister.

3. Section 20 of the regulations is repealed and the following substituted:

Tax-exempt uses

20. Gasoline consumed for the following purposes may qualify for an exemption from tax under subsection 19.1(1) or a rebate of tax under subsection 19.1(2) or section 19.2:

(a) gasoline used by or on behalf of a farmer for farming purposes when used in equipment designed for farming other than gasoline used in trucks, automobiles, snowmobiles or all terrain vehicles, whether or not licensed under the Highway Traffic Act;

(b) gasoline used in vehicles specifically designed or modified for use in spreading or transporting agricultural liquid or slurry equipped with an enclosed tank and meeting environmental standards;

(d) gasoline used by loggers and saw and pulp mill operators in industrial wood chippers and debarkers;

(e) gasoline used within a fish plant for the curing, processing or preparation of fish or fishery products other than gasoline used in trucks, automobiles, snowmobiles or all terrain vehicles whether or not licensed under the Highway Traffic Act;

(f) gasoline used in stationary engines for landing fish;

(g) gasoline used in a vessel or boat

(i) registered under the Atlantic Fishery Regulations (Canada) when used by a fisher for the commercial catching of fish in accordance with the fisher's limited species licence,

(ii) when used for commercial transportation of fish or fishery salt,

(iii) when used for the cultivation or harvesting of aquatic plants or animals, or

(iv) when operating on regularly scheduled routes in international or interprovincial trade and proceeding to a port outside the province;

(h) gasoline used in equipment used directly in rock crushing, screening aggregates or producing asphalt but not gasoline used in auxiliary equipment such as trucks, power shovels, tractors, loaders and drills;

(i) gasoline used by manufacturers in fixed or stationary manufacturing equipment used directly in manufacturing, but not including gasoline consumed or used for the processing or treatment of ore for the purpose of upgrading the ore;

(j) gasoline used in locomotives;

(k) gasoline used in equipment used directly in the generation of electricity to be fed into a public or private grid but not gasoline used in

(i) equipment which produces electricity to operate that machinery or equipment, or

(ii) residential or recreational generating equipment other than generating equipment used as a primary source of electricity in a primary residence;

(l) gasoline consumed on an exploration site in equipment used for the exploration of a mineral, other than aircraft and equipment required to be licensed under the Highway Traffic Act prior to the commencement of commercial production;

(m) gasoline consumed in mining equipment prior to the commencement of commercial production in an area contained within a mining lease;

(n) gasoline used by manufacturers as a raw material in manufacturing; and

(o) gasoline purchased by a council and used in vehicles or equipment owned, leased or rented by the council and operated by the council but not including vehicles or equipment of contractors or employees or vehicles or equipment operated in the provision of a transportation system for fee paying passengers.

4. (1) Subsection 26(1) of the regulations is amended by deleting the word "or" at the end of paragraph (b), by deleting the period at the end of paragraph (c) and adding a semi-colon and the word "or", and by adding immediately after that paragraph the following:

(d) at the point of delivery in a retail sale by means of an on-truck marker system.

(2) Subsection 26(2) of the regulations is repealed and the following substituted:

(2) The marking of tax-exempt diesel fuel, furnace fuel or stove oil types of gasoline at a loading rack, pipeline delivery terminal or at the point of delivery in a retail sale by means of an on-truck marker system shall be effected by means of a mechanical injection system including an automatic cut-off device designed to prevent the delivery of unmarked gasoline in the event of a defect occurring in the system.