Bill 50 (Legislature 16, Session 3)

L16 S3 4742

Alberta — Bills

1970 Bill 50 Third Session, 16th Legislature, 19 Elizabeth II = THE LEGISLATIVE ASSEMSb¥ 8"F""1ftiit1fuTX BILL SO

An Act to amend The Fuel Oil Tax Act, 1968 THE PROVINCIAL SECRETARY First Reading ............................. . Second Reading ............................ . Third Reading ............................. . printed by L. S. Wall, Queen's Printer, Edmonton

BILL 50 1970

An Act to amend The Fuel Oil Tax Act, 1968 (Assented to , 1970) 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, 1968 is hereby amended.

Section 2 is amended by adding the following clause after clause (b) : (b 1) "farming operations" means the production of livestock, grain, forage crops, poultry, furs, honey or any other agricultural product and (

i) includes the personal use of a truck owned by a farmer, in respect of which an "F" licence or a special farm truck licence has been issued, but (ii) does not include any other type of business operations carried on by a farmer;

Section 3a is struck out and the following is sub stituted: 3a.

(1) When marked fuel or liquefied petroleum gas in respect of which tax has been paid under

section 3 is used in farming operations, then upon production by the purchaser of the fuel of proof of the amount of fuel pur chased, and of the tax paid, the Minister may make a re fund at the rate of 3 cents per gallon on such fuel.

(2) In lieu of the tax refund system under subsection ( 1), the Lieutenant Governor in Council may make reg ulations authorizing any other system or systems of re lieving persons of the incidence of tax under

section 3 with respect to their farming operations, including (

a) a system of tax exemption on purchase, and (

b) some variation of the present system of tax ex- emption by refund, or any combination thereof, and may prescribe different systems for different classes of persons engaged in farm ing operations.

Explanatory Notes I. This Bill amends

chapter 33 of the Statutes of Alberta, 1968. 2. Definition added in connection with the amendments to

section 3a.

Section 3a presently reads: 3a. When marked fuel or liquefied petroleum gas, in respect of which tax has been paid pursuant to

section 3, is used by a farmer (

a) in his farming operations, or (

b) in the fuel system of a farm truck (

i) that is owned or operated by the farmer (or an employee of the farmer), (ii) in respect of which an "F" Licence or a special farm truck licence pursuant to The Highway Traffic Act or The Public Service Vehicles Act (but no licence of any otl),er class) has been issued, and (iii) when it is used in connection with his farming operations but not in connection with any other business in which the farmer (or IllS employee) may be engaged, and not for personal reasons, then, upon production of proof satisfactory to the Minister of the amount of fuel used in or in connecbon with his farming operations, the amount of fuel used in connection with any other business in which the owner or his employee may be engaged and the amount of fuel used for personal reasons, the Minister may make a refund at the rate of 3 cents per galLon on the fuel used by the farmer in or in connection with his farming operations.

Section 8 is amended by 2.dding the following sub

section after subsection (1) : (la) Where the Minister finds that tax payable pursuant to

section 3 or

section 4, or both, has not been paid by reason of the con1mission of an offence for which a con viction has been entered under

section 14, he may (

a) calculate the amount of tax owing to the Crown, and (

b) assess double the amount of such tax upon the person by whom it should have been paid.

Section 11 is amended by adding the following clause after clause (j) : (jl) fixing fees, if any, to be paid to any person render ing a service under a system established under

section 3a, subsection (2) ;

Section 14 is amended by striking out subsection (1) and substituting the following: 14.

(1) Any person who uses marked fuel in the fuel systerfl of a motor vehicle of which he is the owner or driver and which is registered or required to be registered pur suant to The Highway Traffic Act or The Public Service Vehicles Act or an equivalent statute in another jurisdic tion, is guilty of an offence unless the marked fuel is being used (

a) in the engine of a motor vehicle when the engine is being used as a stationary engine and is re ceiving the fuel from a fuel tank that is not in or on the vehicle and that does not supply the engine when used to propel the motor vehicle, or (

b) in the fuel system of a truck owned or operated by a farmer or his employee and in respect of which an "F" licence or a special farm truck licence, but no licence of any other class, has been issued pursuant to The Highway Traffic Act or The Public Service Vehicles Act, or (

c) in the fuel system of a transit bus owned, con trolled and operated by a city within its corporate limits. 7. This Act comes into force on the day upon which it is assented to. 2

4. Assessment of penalty. This makes liable for payment of double the tax otherwise payable, any person who misuses marked fuel upon which no tax has been paid. 2

Section 11 (

j) reads: 11. The Lieutenant Governor in Council may make regulations: (

j) prescribing the proofs to be furnished to establish entitlement to an exemption from fuel oil tax or to a refund of tax; G. Prohibited use of market fuel.

Section 14 (1) presently reads: 14.

(1) Any person who uses or has marked fuel in the fuel system of a motor vehicle of which he is the owner or driver otherwise than as authorized by clause (

b) of subsection (2) of

section 4 is guilty of an offence. Title: 1970 (16th, 3rd) Bill 50,

An Act to amend The Fuel Oil Tax Act, 1968

Document details

Collection	Alberta — Bills
Citation	L16 S3 4742
Type	bill
Volume / chapter	L16 S3 4742
Language	en
Format	json
Source	PROVINCIAL
Identifier	aa95019df5aa6cb14b0ea20dff5af8d0cec257d4

Source file is stored in the law ingest library (json).