Bill 103 — A Bill To Amend the Fuel Oil Tax Act (Legislature 14, Session 1)

L14 S1 5993

Alberta — Bills

No. 103 1st Session, 14th Legislature, Alberta 8 Elizabeth II BILL 103 A Bill to amend The Fuel Oil Tax Act HON. MR. PATRICK Printed by L. S. WALL, Printer to the Queen's Most Excellent Majesty, Edmonton, Alberta, 1960

Explanatory Note 2. (

a) This amendment will increase the tax on diesel fuel from 101 to 12¢ a gallon.

Section 3 (1) presently reads: "3.

(1) Every purchaser shall pay to the Minister for the use of the Crown, in the right of the Province of Alberta, a charge or tax at the rate of ten cents a ga)}lon on all fuel oil purchased by him, or delivery of which is received by him." (b) Subsection (2) is amended to conform with the change made to subsection (i1).

Section 3,(~) presently reads: "

(2) Every person who consumes or uses any fuel oil for which no tax has been paid pursuant to this Act shall pay to the Minister for the use of the Crown in the right of the Province of Alberta a charge or tax at the rate of ten cents per gallon on aU such fuel oil." 3. Tax on certain diesel fuel and liquefied petroleum gas brought into the Province in the fuel tanks of motor vehicles.

BILL No. 103 of 1960

An Act to amend The Fuel Oil Tax Act (Assented to , 1960) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. The Fuel Oil Tax Act, being

chapter 125 of the Revised Statutes, is hereby amended.

Section 3 is amended (

a) by striking out subsection (1) and by substituting the following: 3.

(1) Every purchaser shall pay to the Minister for the use of the Crown in the right of the Province of Alberta, a charge or tax on all fuel oil purchased by him, or delivery of which is received by him (

a) at the rate of ten cents a gallon for fuel oil other than diesel fuel, and (

b) at the rate of twelve cents a gallon for diesel fuel. (

b) as to subsection (2) by striking out the words "at the rate of ten cents per gallon on all such fuel oil" and by substituting the words and figure "on all such fuel oil at the rates specified in subsection (1)". 3. The following new

section is added after

section 5: 5a.

(1) Where diesel fuel or liquefied petroleum gas is brought into the Province in the fuel tank of a motor vehicle and a motor fuel tax or other fuel oil tax has not been paid ,on such fuel oil in the jurisdiction in which it was purchased, the owner of the motor vehicle shall pay to the Minister for . the use of the Crown in the right of the Province of Alberta a charge or tax on all such fuel oil (

a) at the rate of twelve cents a gallon for diesel fuel, and (b). at the rate of ten cents a gallon for liquefied petro leum gas.

(2) A person liable to pay a tax under subsection (1)

2 4.

Section lla presently reads: "11a. Except the persons described in clauses (

a) and (

b) Df sectiDn 12, no person within the Provl,nce shan have liquefied petroleum gas in the fuel tank of a motor vehicle of wb,ich he is the owner or driver, unless he has at the same time in his possession an inVDice indicating payment of the tax on such liquefied petroleum gas.".

Section 12 reads in part: "12. No person shall use or have in the fuel tank of a motor vehicle 0'f which he is the owner or driver any fuel 0'il colDured 0'r identified under the pr0'visions of subsection (1) of

section 10, except (

b) a farmer or an employee Df the farmer wh0' is using the cDIDured fuel 0'il for con.sumption in a tractor Dwned by the farmer while it is being operated on a highway fDr the purpose Df (

i) hauling farm produce Dr machinery Dwned by a farmer, (it) hauling coal, firewDod or building material fDr use on the farm of the farmer, or (iii) moving the tractor from one location to another.".

Section 13 presently reads: "13.

(1) No person shall have in any pumps or Dther dispensing equipment used for delivering or dispensing fuel oil directly into the fuel tank of a m0't0'r vehicle any fuel oil coloured Dr identified under secti0'n 10.

(2) This

section does not apply t0' a farmer who has Dn his own farm pumps or Dther dispensing equipment containing any fuel 0'11 sDlely for use on his own farm.". 7.

Section 17 (2) is amended to authorize the making of regula tions f'Or the purposes of

section 51a. See clause 3 of this Bill.

Section 17 (12) reads in part: "

(2) With0'ut limiting the generalrtty of subsection (1), the Lieu tenant Governor in Council may make regulations (nl) for licensing dealers in liquefied petroleum gas and fDr apPDinting such licensed dealers as collectors of the tax prDV'ided under this Act in respect of that type of fuel oil, and prDviding fees for such licences,". 8. A reference to the new

section 5,a is added.

Section 211 presently reads: "21.

(1) A person required under

section 5 to repDrt the import of fuel oil shall either (

a) prove to the s8itisfacti0'n of an officer 0'r pDHce officer that the tax thereon b,as been paid, or (

b) pay the tax.

(2) If the officer 0'r P0'lice officer is nDt satisfied that the tax has been paid he may, with0'ut a warrant, on the refusal or failure of the perS0'n menti0'ned in subsecti0'n (1) to pay the tax, (

a) seize the fuel oil and the barrels, tanks, or receptacles In which it is contained and the vehicle in or on which it is carried, and (

b) retain the same in his possessiDn as security fDr payment Df the tax.".

2 shall, in the manner and at the times specified in the regul'ations, report the bringing .of such fuel .oil int.o the Pr.ovince and pay the tax payable there.on. 4. Secti.on l1a is amended (

a) by striking .out the w.ords "clauses (

a) and (b)" and by substituting the wQrds "clauses (a), (

b) and (c) ", (

b) by adding immediately at the end thereQf the wQrds and figures ".or a permit issued pursuant tQ any regulatiQns under clause (n2) .of subsectiQn (2) .of secti.on .17". 5. SectiQn 12 is amended (

a) by adding the wQrd ".or" at the end of clause (b), (

b) by adding the foll.owing new clause immediately after clause (b) : (

c) a farmer, rancher .or market gardener or an emplQyee .of any .of them, whQ is using the cQIQured fuel .oil in a mQtQr vehicle licensed under the regulatiQns made under The Public Service Vehicles Act as a class "F" vehicle, 6. Secti.on 13 is struck .out and the fQllQwing is sub stituted: 13.

(1) NQ retail .or whQlesale dealer in fuel .oils shall fill .or place in the fuel tank .of a motQr vehicle any fuel .oil cQIQured .or identified under sectiQn 10.

(2) N.o retail dealer in fuel .oils shall have any fuel .oil cQIQured .or identified under sectiQn 10, in any pump .or .other dis'pensing equipment that may be used fQr delivering .or dispensing fuel .oil directly intQ the fuel tank .of a mQtQr vehicle. 7.

SectiQn 17, subsectiQn (2) is amended by adding the f.ollQwing new clause immediately after clause (nl) : (n2) gQverning the issuance .of permits fQr the purpQses .of sectiQn 5a, relating tQ the bringing .of diesel fuel and liquefied petrQleum gas intQ the PrQvince, and prescribing the methQd and time .of payment .of the tax and the repQrts tQ be filed with the Minister, 8. SectiQn 21 is amended by adding the fQllQwing sub sectiQn immediately after subsectiQn (2):

(3) A perSQn whQ brings diesel fuel .or liquefied petrQleum gas intQ the PrQvince in the fuel tank .of a mQtQr vehicle shall either (

a) prQve tQ the sa tisfactiQn .of an .officer .or PQlice .officer, (

i) that he hQlds a permit issued in respect .of that mQtQr vehicle pursuant tQ the regulatiQns under clause (n2) .of subsectiQn (2) .of sectiQn 17,

Section 3>3 presently reads: "33.

(1) A person, who uses or consumes fuel oil in violation of

section 3 is guilty of an offence. (2) Subsection (1) shall not be construed as prohibiting the use or consumption of fuel oil in the operation of a motor vehicle, in the fuel tank of which the fuel oil was brought into the Province.".

Section 34 presently reads: "34.

(1) An individual w1J.o violates or fails to comply with any of the provisions of sections 9, 10, 11, 13 and 14, is Hable on

summary conviction to a fine of (

a) not less than fifty dollars and not more than one hundred dollars for the first offence, and (

b) not less than one hundred dollars and not more than two hundred dollars for a subsequent offence, and in default of payment to imprisonment for a term not exceeding six months, or to both fine and imprisonment.

(2) A company that violates or faUs to comply with any olf the provisions referred to in subsection (1) is liable on

summary conviction to a fine of not less than one thousand dollars nor more than two thousand dollars.". . II. Penalty section.

3 (ii) that a motor fuel tax or other fuel oil tax has been paid on such fuel oil in the jurisdiction in which it was purchased, or (

b) pay the tax payable on such fuel oil pursuant to

section 5a, and in the absence of such proof and on the failure or re fusal of the person to pay the tax the officer or police officer may, without a warrant, seize the motor vehicle and the fuel oil and retain the same in his possession as security for the payment of the tax.

Section 33, subse'ction (2) is amended by striking out the word "Subsection" and by substituting the words "Ex cept in the case provided in

section 5a, subsection"

Section 34 is amended (

a) as to subsection (1) by adding immediately after the word "is" the words "guilty of an offence and", (

b) as to subsection (2) by adding immediately after the word "is" the words "guilty of an offence and". 11. The following is added immediately after

section 34: Ma. A person appointed by the Minister under

section 10 to place the chemical dye in fuel oil in accordance with this Act and the regulations, who fails or neglects to so place any dye as required, is guilty of an offence and liable on

summary conviction to a fine of not more than two hundred dollars or to imprisonment for a term of not more than two months. 12. This Act comes into force on the first day of May, 19'60.

No. 103 FIRST SESSION FOURTEENTH LEGISLATURE 8 ELIZABETH II 1960 BILL

An Act to amend The Fuel Oil Tax Act Received and read the First time ................ . Second time. Third time. HON. MR. PATRICK Title: 1960 (14th, 1st) Bill 103,

An Act to amend The Fuel Oil Tax Act

Document details

Collection	Alberta — Bills
Citation	L14 S1 5993
Type	bill
Volume / chapter	L14 S1 5993
Language	en
Format	json
Source	PROVINCIAL
Identifier	619ccdaebd7f24f148a8d259827185d62d78bcdf

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