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Copyright © 2006: Queens Printer,
Consolidated Newfoundland Regulation 1996
Under the authority of section 48 of the Gasoline Tax Act and the Subordinate Legislation Revision and Consolidation Act, the Lieutenant‑Governor in Council makes the following regulations.
1. Short title
3. Tax collected and paid over
4. Tax collected and paid over
5. Computation of payable tax
6. Collected tax to minister
7. Ministerial order re return
8. Deductions permitted
9. Statement of completed transactions
10. Notice re required statement
11. Statement of importation particulars
12. Annual allowance
13. Surety bond
15. Refund to group tour operator
16. Interport refund
17. Interest on refund
18. Interest on sum due
20. Gasoline tax rebate
21. Genuine tourist
22. Holding of inquiries
23. Price to be posted
24. Duties of retail licensee
25. Marked gasoline
26. Other types of gasoline marked
27. Employees or agents appointed
28. Dye supplied
29. Blending prohibited
30. Blending report
31. Safety measures
32. Statements to be filed
33. Gasoline treatment prohibited
34. Tax‑exemption permits
35. Expiry of permits
36. Renewal of permits
37. Permit return required
38. Replacement permits
39. Cancellation or suspension of permits
40. Invoices required
1. These regulations may be cited as the Gasoline Tax Regulations.
2. In these regulations
(a) "Act" means the Gasoline Tax Act;
(b) "council" means a council as defined in the City of Corner Brook Act, the City of Mount Pearl Act, the City of St. John's Act or the Municipalities Act and includes a local service district established under the Municipalities Act;
(c) "dye" means the liquid dyes sold by
BASF Canada Incorporated known by the trade names "Sudan Red 462" and
(d) "farmer" means a person in the business of producing natural products for sale who is a registered producer under paragraph 9(1)(k) of the Natural Products Marketing Act, and
(i) has produced at least $5,000 in gross sales of natural products in the previous year, or
(ii) can demonstrate to the satisfaction of the minister that based upon a farm business and investment plan, he or she can achieve $5,000 in annual gross sales within a reasonable time having regard to the type of natural products produced;
(e) "farming" means the production of natural products for sale;
(f) "fisher" means a person registered
under the Atlantic Fishery Regulations
(g) "manufacturer" and "manufacturing" have the same meaning as defined in the Retail Sales Tax Act;
(h) "minister" means the minister appointed under the Executive Council Act to administer the Act; and
(i) "natural product" means an agricultural, aquacultural, avicultural, floricultural or horticultural product and includes animals, meats, eggs, poultry, wool, dairy products, berries, grains, seeds, fruit, fruit products, vegetables, vegetable products, cultivated furs and Christmas trees.
Tax collected and paid over
3. A retailer or other person who collects the tax on gasoline which was acquired by him or her from a collector shall on or before the 15th day of the calendar month immediately following that in which the tax was collected pay it over to the collector from whom he or she acquired the gasoline to be forwarded by the collector to the minister.
Tax collected and paid over
4. A retailer or other person who collects the tax on gasoline which was acquired by him or her from a person other than a collector shall on or before the 25th day of the calendar month immediately following that month in which the tax was collected pay it over to the minister and at the same time furnish to the minister a return in the form prescribed by the minister.
Computation of payable tax
5. A person referred to in subsection 3(3.1) and sections 5 and 6 of the Act shall compute the tax payable by him or her and shall on or before the 25th day of the calendar month immediately following that in which the tax became payable pay the tax over to the minister and shall at the same time furnish to the minister a report in the form prescribed by the minister.
Collected tax to minister
6. (1) Tax collected by a collector during any month shall be paid over by the collector to the minister on or before the 25th day of the month next succeeding that in which the tax was collected.
(2) Notwithstanding subsection (1) with the prior written approval of the minister, tax collected during a month or part of a month may be paid over by a collector to the minister on the 25th day of the second month following that in which the tax was collected.
(3) At the same time that he or she is required to pay over the tax to the minister, a collector shall furnish to the minister a return in the form prescribed by the minister.
(4) The collector shall provide to the minister information which he or she may require for the purpose of verifying the transactions as reported in a return furnished under subsection (3).
Ministerial order re return
7. (1) The minister may order a retailer, collector or other person to furnish a return for a period prescribed in the order and the retailer, collector or other person so ordered shall furnish the return and pay the tax collected or payable by him or her for the prescribed period to the minister at the time and in the manner prescribed in the order.
(2) A return required under an order made under subsection (1) may be in addition to or instead of a return required under another section of these regulations.
(3) The payment of tax to the minister under an order made under subsection (1) shall be instead of payment required under another section of these regulations.
8. In determining the quantity of gasoline in respect of which the tax imposed by the Act shall be collected, a collector is authorized to make deductions in his or her monthly statement in respect of
(a) gasoline purchased by, loaned to or exchanged with a wholesaler in the province who is a collector if the collector making the deduction has been advised by the minister that the wholesaler is a collector;
(b) gasoline purchased from the collector by a purchaser other than a retail purchaser for which the collector has not been paid due to the bankruptcy of the purchaser;
(c) marked tax‑exempt gasoline sold during the month; and
(d) known losses through spillage and temperature variations.
Statement of completed transactions
9. A person who sells gasoline shall if requested by the minister to do so furnish to the minister within 14 days after the minister makes the request in writing a statement showing the number of litres of gasoline sold and the names and addresses of the persons to whom the gasoline was sold during the period prescribed in the request of the minister.
Notice re required statement
10. The minister may by notice in writing either mailed to or served on a person require that person to furnish within 14 days after the notice is mailed to or served on him or her, a statement showing the number of litres of gasoline purchased by that person during the period of time prescribed in the notice and the names and addresses of the persons from whom the gasoline was purchased.
Statement of importation particulars
11. A person who imports gasoline into the province whether from within or outside of Canada shall not later than the 25th day of the month following the date of importation furnish to the minister a statement giving particulars of the number of litres of gasoline imported and the names and addresses of the persons from whom the gasoline was purchased and the date of each purchase together with a remittance for the amount of the tax payable in respect of the gasoline.
12. (1) Subject to this section the minister shall pay to each retailer an annual allowance of $0.07 for each 1,000 litres of gasoline other than gasoline for which an allowance is not payable under subsection (2) sold by the retailer to retail purchasers during the preceding year.
(2) An allowance under subsection (1) is not payable in respect of
(a) tax‑exempt gasoline;
(b) gasoline not owned by the retailer at the time of sale to a retail purchaser; and
(c) gasoline sold by a retailer when he or she was also a wholesaler.
(3) In order to obtain an allowance under this section for gasoline sold in a year, a retailer must provide a written claim to the minister not later than March 31 following the year for which the claim is made showing the total sales of gasoline other than sales of gasoline for which an allowance is not payable under subsection (2) made by the retailer to retail purchasers during the year for which an allowance is claimed.
(4) The minister may require a retailer to produce records, vouchers or documents that the minister may consider necessary to verify or substantiate the accuracy of a return made under subsection (3).
13. The minister may require a collector or other person to deposit with the minister a surety bond in the amount that may be determined by the minister which shall not be greater than an amount equal to 3 times the amount of the tax estimated by the minister as would normally be collected by the collector or other person each month in compliance with the Act but the deposit shall not be less than $1,000.
14. (1) Where a collector or deputy collector has acquired gasoline upon which tax has been paid over to the Crown and the gasoline is subsequently lost, destroyed or rebranded as exempt product or where a person has paid or paid over to the minister an amount which exceeds the amount required to be paid, he or she may apply in writing to the minister for a refund of the payment or overpayment.
(2) An application under this section shall be supported by the relevant facts, documentation or information that the minister may request.
(3) Upon verification of an application for refund, the minister shall pay the verified amount of overpayment to the person to whom the refund is due.
(4) A refund of tax shall not be paid under this section where the amount of the refund is less than $10.
Refund to group tour operator
15. (1) A group tour operator who operates a packaged tour in the province and who either himself or herself or through his or her agent has paid the tax on gasoline used in a motor bus or motor vessel engaged by him or her for use in providing packaged tours may apply for a refund of the tax on the gasoline used to provide the tour.
(2) The minister, upon receipt of information satisfactory to him or her that the tax was paid, shall refund the tax to the tour operator.
(3) A refund shall not be given under subsection (2) unless
(a) the tour operator provides accommodation for at least one night in a tourist establishment that is or is required to be registered under the Tourist Establishment Regulations; and
(b) the primary and common purpose of the group is tourism rather than the desire for direct and expeditious transportation between 2 points.
(4) For the purposes of this section
(a) "group tour operator" means a person who provides packaged tours to the public whereby tourists are provided with guided tours to scenic, historic or other points of interest by means of a common mode of travel;
(b) "packaged tour" means a tour where a group shares a common itinerary and where charges for travel, the supply of lodgings and prepared meals are sold for an all inclusive price and includes packaged expeditions to hunting and fishing camps.
16. (1) A person who has paid tax under subsection 3(3.1) of the Act may apply to the minister for a refund of tax paid on the quantity of gasoline consumed travelling from a port in the province directly to a port outside the province or from a port outside the province directly to a port in the province and between a port outside the province and another port outside the province.
(2) Upon being satisfied that the tax has been paid for gasoline consumed as described in subsection (1), the minister shall refund the amount of tax referred to in subsection (1).
(3) Notwithstanding subsection (1), if at the time gasoline is sold for consumption as described in that subsection, the minister is satisfied that the total quantity of gasoline being sold would qualify for refund under subsection (1), he or she may authorize the sale to be made exempt from tax.
Interest on refund
17. (1) Where the minister issues a refund under section 14 or 16, he or she shall at the same time pay interest on the amount of the refund at the rate of 0.7% compounded per month from the date the application is received to the date the refund is approved.
(2) Where the minister issues a refund of tax resulting from a review or appeal of an assessment, interest shall be paid to the taxpayer at the rate specified in subsection (1) from the date that the assessment or part of the assessment was paid to the date the refund is approved.
(3) Interest shall not be paid under this section when the amount of refund is less than $100.
Interest on sum due
18. (1) Interest shall be levied upon a sum due at the rate of 1.2% compounded per month or part of a month from the date the sum is required to be paid to the date of payment.
(2) Interest shall not be levied for a month in which the sum is due less than $100.
19. Gasoline consumed or used in the following circumstances is exempt from the tax imposed by the Act:
(a) gasoline used by a department of the government of the province for its own operations;
(b) gasoline delivered for consumption or use in
aircraft on flights that originate or terminate at locations outside of
(c) gasoline purchased in bulk and exported from the province;
(d) furnace fuel, stove oil, kerosene, propane, butane or naphtha grades of gasoline used for a purpose other than the generation of power in an internal combustion engine.
Gasoline tax rebate
20. (1) A person who possesses a permit to purchase marked diesel grade gasoline may acquire that gasoline exempt from tax when purchased for a purpose specified in subsection (5).
(2) A person consuming or using gasoline, other than diesel grade gasoline for a purpose specified in subsection (5) may apply for a rebate of the tax paid under the Act by filing with the minister within 3 years from the date of payment a gasoline tax rebate form verifying purchase and consumption together with the other information that the minister may require.
(3) Where gasoline is consumed in equipment used for both a rebate qualifying purpose and other purposes, the rebate shall apply only to gasoline consumed for the rebate qualifying purpose and where necessary, an applicant for rebate shall prorate the total tax paid by the number of hours used or litres consumed by the equipment for each purpose.
(4) The minister shall issue a rebate under this section only where the application, verifications, consumption and other information are reasonable and approved by the minister.
(5) Purposes for which gasoline may qualify for an exemption from tax or rebate of tax shall be
(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;
(c) gasoline used for logging purposes in equipment designed for the commercial cutting or harvesting of logs;
(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 (
(ii) when used for commercial transportation of fish or fishery salt,
(iii) when used for the cultivation or harvesting of aquatic plants or animals,
(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 used in equipment used on site for the exploration or pre‑production development of a mineral including removal of overburden in open pit mining;
(m) gasoline used in jet piercing drills used in mining;
(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.
21. A person who visits the province as a genuine tourist shall pay the tax on the quantity of gasoline exceeding 100 litres contained in the fuel system of his or her motor vehicle at the time and point of entry into the province.
Holding of inquiries
22. Where there is a charge or complaint that
(a) a person has violated or failed to observe the provisions of the Act or these regulations;
(b) has made a false statement in a return or statement required to be made by the Act or these regulations; or
(c) where another matter arising in the administration of the Act requires investigation,
the minister may appoint a person to hold an inquiry into the matter and the person so appointed shall have and may exercise all the powers of a commissioner appointed under the Public Inquiries Act including the power to take evidence under oath.
Price to be posted
23. A licensee operating a gas tank shall keep posted at the tank the price of gasoline offered for sale.
Duties of retail licensee
24. The holder of a retailer licence shall keep
(a) all records of gasoline purchases, sales and deliveries;
(b) a register of all daily pump meter readings showing the quantity in litres of each product sold; and
(c) a weekly physical inventory of all gasoline.
25. (1) Gasoline which has been exempted from the tax imposed under the Act, unless otherwise authorized by the minister, or which is taxed under subsection 3(2) or 3(3.1) of the Act shall be marked by the collector by mixing dye with gasoline in the ratio of which 14 litres of dye bears to 1,000,000 litres of gasoline.
(2) Notwithstanding subsection (1), gasoline used for the following purposes need not be marked as required by that subsection:
(a) gasoline used in aircraft;
(b) gasoline purchased in bulk for direct export from the province and so exported;
(c) gasoline delivered by means of pipeline delivery directly into storage tanks of vessels of more than 300 tons gross.
(3) This section applies whether the gasoline is consumed by the collector or is sold by him or her to retail purchasers or sold for ultimate consumption or use by retail purchasers.
244/88 s2; 222/94 s4
Other types of gasoline marked
26. (1) Notwithstanding section 25 unless marked with dye in accordance with that section before entry in the province, a collector shall mark tax‑exempt diesel fuel, furnace fuel and stove oil types of gasoline
(a) on delivery into the storage tank of a marine terminal;
(b) during delivery at a loading rack; or
(c) at a pipeline delivery terminal.
(2) The marking of tax‑exempt diesel fuel, furnace fuel or stove oil types of gasoline at a loading rack or pipeline delivery terminal 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.
(3) In the event of a malfunction in a mechanical injection system, the minister may approve a manual procedure for marking tax‑exempt gasoline but only for a period considered to be reasonable in order to effect necessary repairs or maintenance.
(4) A collector shall install separate loading arms at each loading rack and each pipeline delivery terminal for the purpose of ensuring that marked and unmarked gasoline do not become blended and shall properly identify each loading arm.
(5) A collector shall, unless otherwise directed by the minister, mark tax‑exempt gasoline other than the types of gasoline specified in subsection (2) by manual means and that gasoline shall be marked on the premises of the collector.
67/80 s22; 154/81 ss4&5; 244/88 s3; 42/93 s2
Employees or agents appointed
27. (1) For the purpose of marking gasoline in the manner prescribed by these regulations, a collector may appoint those employees or agents that are approved for that purpose by the minister and the minister may revoke an approval given under this subsection.
(2) The minister may appoint a person to mark gasoline in the manner prescribed by these regulations and the person so appointed shall have power to mark gasoline at the times and the places authorized by the minister.
(3) A person appointed to mark tax‑exempt gasoline shall ensure that a properly graduated measuring device is utilized for the purpose of introducing dye to tax‑exempt gasoline in the proportions set out in section 25.
28. (1) The minister shall furnish free of charge to each collector a supply of dye in sealed containers accompanied by directions as to the manner of use of it.
(2) A collector, his or her agent or employee shall
(a) ensure that a dye in his or her possession which is used to colour tax‑exempt gasoline is kept in a sealed container in a secure place and that it is used for no purpose other than the purpose of colouring tax‑exempt gasoline in the manner prescribed by section 25;
(b) be held accountable for all dye received and used by him or her and when required by the minister shall forward a report to him or her in a form approved by the minister; and
(c) immediately report to the minister in writing an accidental loss of dye by spillage or other causes stating the quantity lost and the circumstances of the loss.
(3) Where the minister is not satisfied that the quantity of dye supplied to a collector has been used to dye tax‑exempt gasoline in accordance with section 25, he or she may require the collector to bear the cost of the quantity of dye used in excess of the prescribed quantity.
29. (1) A licensee other than a collector shall not with intent blend for the purpose of resale any marked gasoline with unmarked gasoline.
(2) A licensee shall immediately report to the minister an accidental blending of marked gasoline with unmarked gasoline and withhold the gasoline so blended from resale until directions are given by the minister.
30. A collector shall immediately report to the minister a blending of marked gasoline with unmarked gasoline furnishing particulars of the time, place and quantities blended.
31. (1) A licensee shall not deliver gasoline into a drum or sell gasoline in a drum or from a dispensing pump unless the drum or dispensing pump is properly identified with legible letters indicating the kind of gasoline that it contains and where applicable, that the gasoline is marked gasoline.
(2) A licensee, his or her agent or employee, when delivering marked gasoline from a tankwagon used to deliver marked and unmarked gasoline, shall cause the delivery hose connected to it to be flushed clear of marked gasoline before the next delivery of unmarked gasoline.
Statements to be filed
32. (1) A licensee shall, not later than the 25th day of each month, file with the minister statements in the form prescribed by the minister showing the number of litres of marked diesel oil and all other marked gasoline sold by the licensee or on his or her behalf during the preceding month and also showing the names, addresses and permit numbers of the purchasers and the quantities purchased by them.
(2) In a calendar month where a licensee does not make sales of tax‑exempt gasoline, he or she shall file a statement to this effect on the form approved by the minister.
(3) A licensee shall, in respect of each sale of tax‑exempt gasoline, issue an invoice showing the name and address of the licensee, the date of sale, the name and address of the purchaser together with his or her permit number and the type, quantity and price of the gasoline sold.
(4) A licensee shall not sell tax‑exempt gasoline to a person who is not a licensee or the holder of a valid permit issued in his or her name.
(5) Subsection (4) does not apply to gasoline exempted under section 19.
(6) Where an agent purchases tax‑exempt gasoline on behalf of a permit holder the invoice is to be made out in the name of the holder and signed on behalf of the holder by his or her agent.
(7) This section does not apply to sales of furnace oil, stove oil and kerosene.
67/80 s28; 66/90 s5
Gasoline treatment prohibited
33. (1) A person shall not treat gasoline by the addition of a substance compound or preparation or submit it to a mechanical, chemical or other process or in another manner so as to give it the appearance of marked gasoline.
(2) A person shall not treat marked gasoline by the addition of a substance or preparation or submit it to a mechanical, chemical or other process or in another manner so as to alter the appearance of marked gasoline.
34. (1) A person exempted by or under these regulations from payment of the tax may apply to the minister in the form prescribed by the minister for a permit to purchase tax‑exempt gasoline.
(2) The minister having satisfied himself or herself that the applicant is entitled to purchase tax‑exempt gasoline may issue to that person a permit in the form prescribed by the minister authorizing that person to purchase the types of marked gasoline indicated on it.
(3) A permit issued under this section may not be transferred by the holder to another person.
Expiry of permits
35. (1) A permit issued under section 34 shall expire on the date specified on the permit unless renewed under section 36.
(2) Notwithstanding subsection (1), the minister may extend the expiry date of permits issued under section 34 by publishing a notice of the new expiry date in the Gazette.
67/80 s32; 53/86 s1
Renewal of permits
36. (1) An application to renew a permit may be made to the minister in the form prescribed by the minister and the minister may renew the permit if he or she is satisfied the applicant is entitled to purchase tax‑exempt gasoline.
(2) Where a permit is issued less than 90 days before a date on which permits are to expire under section 35, the minister may renew the permit when it is issued.
Permit return required
37. Where a person in respect of whom a permit has been issued under section 34 ceases to qualify for the purchase of tax‑exempt gasoline, he or she shall return the permit to the minister for cancellation within 15 days from the date he or she ceases to qualify.
38. (1) Where a permit to purchase tax‑exempt gasoline is lost or destroyed, application shall be made immediately by the holder to the minister for a new permit.
(2) Where a permit is defaced, it shall be immediately returned and a new permit issued in replacement.
Cancellation or suspension of permits
39. (1) The minister may cancel or suspend the permit of a person who
(a) has been convicted of an offence committed under the Act or these regulations; or
(b) lends his or her permit to another person for the purpose of obtaining tax‑exempt gasoline for consumption by that other person.
(2) During the period of suspension, a permit holder shall not purchase or used marked gasoline and any marked gasoline in his or her possession shall be taken possession of or sealed on the premises of the permit holder.
40. (1) When in the province drivers of all vehicles engaged in interprovincial transport of goods, materials or passengers are required to have in their possession invoices respecting fuel purchased in the province or other satisfactory proof of refuelling in the province and shall when requested by an inspector produce those invoices or other satisfactory proof of refuelling.
(2) Invoices referred to in subsection (1) must show the names and addresses of the seller and the purchaser, the date of sale, the type of fuel, the amount of fuel purchased and the price per litre.
41. The Gasoline Tax Regulations, 1980, Newfoundland Regulation 67/80, are repealed.
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