1st Session, 43rd Legislature
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Bill 3
THE FUEL TAX AMENDMENT ACT (FUEL TAX HOLIDAY)
| Bilingual version (PDF) | Explanatory Note |
(Assented to )
HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:
1 The Fuel Tax Act is amended by this Act.
2 Section 1 is amended by adding the following definitions:
"roadway" means a roadway as defined in The Highway Traffic Act. (« chaussée »)
"tax holiday" means the period beginning on January 1, 2024, and ending on June 30, 2024, or a later date prescribed by regulation. (« période d'exonération »)
3 Subsection 5(1) is amended, in the part before clause (a), by striking out "sections 9 to 12.1" and substituting "sections 9 to 12.2".
4 The following is added as subsection 6(2.3):
No tax and no permit required — tax holiday
6(2.3) No tax is payable by an operator under subsection (2), and no single-trip permit is to be issued under subsection (2.1), in respect of a trip taken during the tax holiday.
5 The following is added after section 8.1 and before the centred heading that follows it:
Temporary reduction following tax holiday
8.2 Despite section 8, the rate of tax payable for fuel purchased for use in operating a motor vehicle on a roadway may be reduced by regulation for any period beginning after the tax holiday and ending before January 1, 2025.
6 The following is added after section 12.1 and before the centred heading that follows it:
Temporary exemption — tax holiday
12.2 No tax is payable during the tax holiday by a buyer of gasoline, diesel or natural gas if the fuel is purchased for use in operating
(a) a motor vehicle on a roadway;
(b) a motor vehicle registered as a farm truck under The Drivers and Vehicles Act; or
(c) fire fighting equipment by a municipality or local government district.
7(1) Clause 22(1)(b) is amended by adding "subject to the regulations," before "ensure that any tax payable".
7(2) Subsection 22(2) is amended
(a) in clause (b),
(i) by adding "subject to the regulations," before "if the seller sells the fuel", and
(ii) by striking out "and" at the end; and
(b) by replacing clause (c) with the following:
(c) remit the tax proceeds to the collector or deputy collector from whom the seller acquired the fuel or, if required by regulation, remit the tax proceeds to the government in accordance with the regulations; and
(d) provide information to and file reports with the director in accordance with the regulations.
8 The following is added after section 31 and before the centred heading that follows it:
Regulations — tax holiday and tax reduction
31.1 The Lieutenant Governor in Council may make regulations
(a) fixing the day on which the tax holiday ends, which must be before January 1, 2025;
(b) prescribing one or more tax rate reductions for the purpose of section 8.2 and the period or periods to which they apply;
(c) specifying the period or periods during which, and the circumstances in which, clause 22(1)(b) does not apply;
(d) specifying the period or periods during which, and the circumstances in which, clause 22(2)(b) does not apply;
(e) respecting the circumstances in which the seller is required to remit the tax proceeds to the government under clause 22(2)(c) and the manner of payment.
9 This Act comes into force on the day it receives royal assent.