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Statutes of Newfoundland 1993


CHAPTER 32

CHAPTER 32

AN ACT TO AMEND THE GASOLINE TAX ACT

(Assented to December 17, 1993)

Analysis

1. S.2 Amdt.
Definitions

2. S.6 Amdt.
Gasoline brought into province

3. S.9 R&S
Tax

4. S.17.1 Added
Registration

5. S.21 Amdt.
Accounts and returns

6. S.26 Amdt.
Liability for tax, penalties, etc.

7. S.33 Amdt.
Effect of default

8. S.42 Amdt.
Appointment of inspectors

9. S.43.1 Added
Powers re interjurisdictional carrier

10. S.48 Amdt.
Regulations

11. S.56 R&S
Review re licence

12. S.60 Amdt.
Appeal to Trial Division

13. S.77 R&S
Agreements

14. RSN 1990 cH-3
Amdt.

Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:


RSN 1990 c.G-1 as amended

1. (1) Section 2 of the Gasoline Tax Act is amended by adding immediately after paragraph (b.1) the following:

(b.2) "fleet" means all interjurisdictional motor vehicles operated by an interjurisdictional carrier;

(2) Section 2 of the Act is amended by adding immediately after paragraph (d) the following:

(d.1) "interjurisdictional carrier" means the owner or lessee of an interjurisdictional motor vehicle;

(d.2) "interjurisdictional motor vehicle" means a diesel powered "commercial motor vehicle" as defined in the Highway Traffic Act, used to transport goods or passengers between the province and another jurisdiction, including buses other than school buses;

(3) Section 2 of the Act is amended by adding immediately after paragraph (j) the following:

(j.1) "registered" or "registration" means registered under section 17.1;

(4) Paragraph 2(n) of the Act is amended by adding immediately after the word "of" the words and comma "an interjurisdictional carrier,".

2. (1) Subsection 6(1) of the Act is amended by adding immediately after the word "person" the words and comma "other than an interjurisdictional carrier,".

(2) Section 6 of the Act is amended by adding immediately after subsection (3), the following:

(4) This section does not apply to a person visiting the province as a tourist who brings into the province gasoline in accordance with and not exceeding the quantity prescribed by the regulations.

3.Section 9 of the Act is repealed and the following substituted:

Tax

9. (1) Notwithstanding section 3, an interjurisdictional carrier shall pay to the Crown a tax which shall be calculated by the following formula:

tp = kms x tr
d/l

where

tp = the tax payable by the interjurisdictional carrier;

kms = the number of kilometres travelled within the province by the fleet during the reporting period;

d = the total kilometres travelled in all jurisdictions by the fleet during the reporting period;

l = the total number of litres of gasoline consumed by the fleet during the reporting period; and

tr = the tax rate per litre of gasoline set out at paragraph 3(1)(b).

(2) For the purpose of collecting the tax referred to in subsection (1), an interjurisdictional carrier who acquires gasoline at a retail sale in the province shall pay tax to the Crown as required in section 3.

(3) Where the amount of tax paid under subsection (2) during the reporting period exceeds the amount due under subsection (1), the minister may refund the difference to the interjurisdictional carrier or may pay over the difference to another jurisdiction which has entered into an agreement with the minister under section 77.

(4) Where the amount of tax paid under subsection (2) is less than the amount due under subsection (1), the interjurisdictional carrier shall pay the difference in amount to the minister at the time prescribed by regulation for filing the return for that reporting period.

(5) This section shall not apply in relation to gasoline consumed by an interjurisdictional motor vehicle operating under a single trip registration granted as prescribed by regulation.

4.The Act is amended by adding immediately after section 17 the following:

Registration

17.1 (1) An interjurisdictional carrier shall not operate or allow another person to operate an interjurisdictional motor vehicle in the province unless

(a) that vehicle is registered with the minister as prescribed by regulation; and

(b) there is displayed in or on the interjurisdictional motor vehicle in the manner prescribed by regulation, valid plates, stickers or markers issued under the regulations.

(2) An application for registration shall be accompanied by the fee and information that may be prescribed by regulation.

(3) The minister may, for cause, suspend, cancel, place conditions upon or refuse to grant registration.

(4) Registration shall expire on a date prescribed by regulation.

(5) Where an interjurisdictional carrier no longer uses a registered interjurisdictional motor vehicle or sells, transfers, exchanges or disposes of an interjurisdictional motor vehicle, registration of that vehicle shall cease.

(6) Where registration ceases under subsection (5), the evidence of registration issued with regard to that vehicle shall be returned to the minister within 15 days of the date of that registration cessation.

5. (1) Section 21 of the Act is amended by adding immediately after subsection (1) the following:

(1.1) An interjurisdictional carrier shall keep accounts, receipts and records and make returns as prescribed by regulation.

(2) Subsection 21(3) of the Act is repealed and the following substituted:

(3) A licensee and an interjurisdictional carrier shall keep on file at their outlet or place of business bills, receipts or invoices covering purchases of gasoline made by the licensee or interjurisdictional carrier.

6. (1) Subsection 26(1) of the Act is amended by adding immediately after the word "collects", the words "or is required to pay".

(2) Subsection 26(2) of the Act is amended by adding immediately after the word "collected", the words "or required to be paid" and by repealing paragraph (b) and substituting the following:

(b) until paid, is a 1st lien on the entire assets of the estate of the person who collected it or of the person required to pay the tax and has priority over all other claims of a person.

(3) Subsection 26(3) of the Act is amended by striking out the words and numbers "section 50, 51, 53, 54 or 55," and substituting the words and comma "this Act,".

7.Section 33 of the Act is amended by renumbering it as subsection 33(1) and by adding immediately after that subsection the following:

(2) Where an interjurisdictional carrier

(a) does not make returns required under this Act or does not pay to the minister a tax or fee required to be paid by that interjurisdictional carrier at the time prescribed by regulation for that payment; or

(b) does not keep the accounts, receipts and records required under this Act,

the minister may suspend, cancel, place conditions upon or refuse to grant registration to that interjurisdictional carrier.

8.Section 42 of the Act is amended by striking out the words "Lieutenant-Governor in Council" wherever they occur and substituting the word "minister" and by adding immediately after the word "inspectors" a comma and the words "classes of inspectors".

9.The Act is amended by adding immediately after section 43 the following:

Powers re interjurisdictional carrier

43.1 (1) For the purpose of ascertaining whether an interjurisdictional motor vehicle is registered or a tax or fee has been paid under this Act, an inspector may

(a) demand proof of registration; and

(b) stop, enter and inspect an interjurisdictional motor vehicle.

(2) Where an inspector, on reasonable grounds believes that an interjurisdictional carrier has not paid a tax or fee required to be paid by the interjurisdictional carrier under this Act, he or she may stop and detain an interjurisdictional motor vehicle operated by or for that interjurisdictional carrier until the tax or fee has been paid.

(3) Where an interjurisdictional carrier referred to at subsection (2) is carrying goods or passengers, the inspector shall allow the vehicle to proceed to its destination and the inspector may require the operator of the vehicle to report to another inspector at that destination and that other inspector may detain the vehicle following its unloading or discharge of passengers until the tax or fee has been paid.

(4) An operator of a vehicle who does not comply with the reasonable demands or instructions of an inspector under this section commits an offence and is liable on summary conviction

(a) for a 1st offence, to a fine of not less than $450 and not more than $800 or to imprisonment for not more than 10 days or to both a fine and imprisonment; and

(b) for each subsequent offence to a fine of not less than $800 and not more than $1,000 or to imprisonment for not more than 20 days or to both a fine and imprisonment.

10.Subsection 48(1) of the Act is amended by adding immediately after paragraph (e) the following:

(e.1) prescribing the form of application and information required for registration;

(e.2) prescribing classes of registration;

(e.3) prescribing fees required for each class of registration;

(e.4) prescribing the time of expiration of registration;

(e.5) prescribing the forms, cards, decals or other evidence of registration to be carried or displayed by an interjurisdictional carrier and the manner of displaying those forms, cards or decals;

(e.6) prescribing reporting periods, the manner in which returns and reports shall be filed and tax shall be paid or remitted;

(e.7) prescribing the manner in which an inspector may detain an interjurisdictional motor vehicle under section 43.1, the reports and documentation required and the procedures to be followed;

(e.8) prescribing all aspects of registration including exemptions;

11.Section 56 of the Act is repealed and the following substituted:

Review re licence

56. (1) Where a person is dissatisfied by

(a) a refusal to issue a licence under section 15;

(b) the cancellation or suspension of a licence under section 17;

(c) a refusal of registration; or

(d) the suspension, cancellation of or attachment of conditions to registration

that person may apply to the minister for a review.

(2) The minister after considering an application under subsection (1) shall confirm or alter the decision to refuse, cancel, suspend or attach conditions to a licence or registration and notify the applicant accordingly.

12.Paragraph 60(1)(a) of the Act is repealed and the following substituted:

(a) that person feels aggrieved by a review under section 56;

13.Section 77 of the Act is repealed and the following substituted:

Agreements

77. The minister, with the approval of the Lieutenant-Governor in Council, may, on behalf of the province, enter into reciprocal agreements with the Government of Canada, another province of Canada or a state of the United States of America

(a) to determine the amount of gasoline tax properly due to or by each of those governments as a result of interjurisdictional carrier operations; and

(b) for collection, payment, refund or allocation of gasoline tax between the province and the government or governments to these agreements,

and may enter into agreements not inconsistent with this Act, amending the terms and conditions of those agreements.

RSN 1990 cH-3 Amdt.

14. (1) The Highway Traffic Act is amended by adding immediately after section 13 the following:

Interjurisdictional carrier registration under RSN 1990 cG-1

13.1 A person who operates a motor vehicle required to be registered under section 17.1 of the Gasoline Tax Act which is not registered as required by that section commits an offence under this Act.

(2) The Schedule to the Highway Traffic Act is amended by adding immediately under the row and columns commencing with the numbers 13(1) the row and columns as follows:

13.1

Failure to register interjurisdictional carrier

 

800

 

450

 

10 days

 

5 days

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