1977 BILL 60 Third Session, 18th Legislature, 26 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERT A BILL 60 THE FUEL OIL TAX AMENDMENT ACT, 1977 THE PROVINCIAL TREASURER First Reading .................... ,. ," .' ..................... . Second Reading .......................................... . Third Reading ........................................... . Printed by the Queen's Printer for the Province of Alberta, EDMONTON

Bill 60 BILL 60 1977 THE FUEL OIL TAX AMENDMENT ACT, 1977 (Assented to , 1977) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: 1 The Fuel Oil Tax Act is amended by this Act. 2

Section 3 (1) is amended by striking out "3 cents a gallon" and by substituting "0.7 cents a litre". 3

Section 4(1) is amended by striking out "3 cents per gallon" and by substituting "0.7 cents a litre". 4

Section 5 (1) is amended (

a) as to clause (

a) by striking out "7 cents a gallon" and by substituting" 1. 5 cents a litre", and (

b) as to clause (

b) by striking out "9 cents a gallon" and by substituting" 2 cents a litre". 5

Section 6 is amended (

a) as to subsection (1) (

c) by striking out "5 cents a gallon" and by substituting" 1.1 cents a litre", 1

Explanatory Notes 1 This Bill will amend

chapter 153 of the Revised Statutes of Alberta 1970. The amendments change references to gallons to their approximate equivalent in litres. 2

Section 3 (1) presently reads: 3. (

j) Except as proVided in this

section eve,y person shall pay to the Minister for the use q/the Crown in right q/Alberta a tax on al/.filel oil purchased by him at the rate q/3 cents a gallon. 3

Section 4(1) presently reads: 4.

(1) When marked filel or liquefied petroleum gas in respect q/ which tax has been paid under

section 3 is used in farming operations. then upon production by the purchaser q/ the fuel q/proq/ of the amount offilel purchased. and qj'the tax paid. the Minister may make a refimd at the rate q/3 cents per gallon on such filel. 4

Section 5 (

I) presently reads: 5. (

j) Except as provided in this

section eve,y person shall pay to the Minister for the use q/the Crown in right q/Alberta a tax on al/.filel oil purchased by him (

a) at the rate q/7 cents a gallon for fuel oil other than diese/.filel. and (

b) at the rate q/9 cents a gallon for diese/.filel. 5

Section 6(1) and (2) presently reads: 6.

(1) Where a motor vehicle licensed under The Public Service Vehicles Act is operated elsewhere than on the public highways while using .filel oil all 1

(

b) as to subsection (J)(

d) by striking aUf "7 cents a gallon" and by substituting" 1.5 cents a litre", (

c) as to subsection (2) (

c) by striking out "5 cents a gallon" and by substituting "1.1 cents a litre", (

d) as to subsection (2)(

d) by striking out "7 cents a gallon" and by substituting" 1. 5 cents a litre". 6 This A ct comes into force on a date to be,fixed by Proclamation. 2

which .filel oil tax has been paid pursuant to

section 5, then upon production ql proql satisfactolY to the Minister ql the amount ql./ilel oil used by the I'ehic/e in (

a) operating on the public highways, and (

b) operating elsewhere than on the public highways, the Minister may make a tax re.fimd (

c) at the rate ql5 cents a gallon for.filel oil other than diesel.filel, and (

d) at the rate ql 7 cents a gallon for diesel./ilel, on the .filel oil used by the motor vehicle in operating elsewhere than on the public highways.

(2) When any.filel oil on which .filel oil tax has been paid pursuant to

section 5 is used for any purpose for which marked .file I could be used under

section 5, subsection (2), clause (b), and the regulations have (

a) designated that .filel oil as .filel oil not suitable to be coloured or identi­ .lied as marked.filel. or (

b) designated that purpose as one which precludes the use qla colouring or identifying substance in the .filel oil. then, upon production qj"proqj" sati~lactolY to the Minister ql the amount ql./iJel oil so used, the Minister may make a tax re.fimd on the filel so used (

c) at the rate ql5 cents a gallon for .filel oil other than diesel./ilel, and (

d) at the rate qj"7 cents a gallon for diesel./ilel. 2 Title: 1977 (18th, 3rd), Bill 60, The Fuel Oil Tax Amendment Act, 1977