Bill 88 — A Bill To Amend the Fuel Oil Tax Act (Legislature 14, Session 2)

L14 S2 2044

Alberta — Bills

No. 88 2nd Session, 14th Legislature, Alberta 9 Elizabeth II BILL 88 A Bill to amend The Fuel Oil Tax Act HON. MR. PATRICK Printed by L. S. WALL. Printer to the Queen's ~[L1st ~'xccl1ent ~laJ,·st~·. Edmonton, Alberta, 1961

Explanatory Note 2. (

a) The tax on fuel oil is increased.

Section 3, subsection (1) presently reads: "3.

(1) Every purchaser shall pay to the Minister for the use of the Crown in the right of the ProViince of Al1berta, 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) Subsection (2) of

section 3 reads: "

(2) Every person who consumes or uses any fuel oil for which no tax has been paid pursuant to this Act shaH 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 at the rates specified in subsection (1).". The present wording appears to make the provisions applicable to purple gas. (

c) A new subsection is added for clarification. See subsection (1) of

section 3 quoted above.

Section 5 provides that when fuel oil is imported into the Province the importation is to be reported to a fuel oil tax officer.

Section 5, subsection (2) reads: "(

a) The person so reporting (

a) shall produce to the fuel oil tax officer (1) the invoice re1ating to the original purchase of the fuel oil, and (it) such other information relating to the fuel oil as may be prescribed by the Minister, and (

b) shall pay to the officer the tax payable in respect of the fuel oil pursuant to the provisions of this Act. ...

Section 11 authorizes the officer to dye such fuel oil when it is to be used for agricultural purposes, etc.

Section 5a, subsection (1) reads: "5a.

(1) Where diesel fuel or liquefied petroleum gas is brought into the Province in the fuel tank of a motor vehic:le 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 g8Jllon for diesel fuel, and (

b) at the rate of ten cents a gallon for liqurfied petroleum gas.". 5. (

a) Section 10, sUbsection (1) is amended to add a reference to clause (

c) of

section 12 which was added in

Section 10, subsection (1), clause (

b) reads: "10.

(1) Fuel oil for use on farms for agricultural purposes (

a) may be given a specific colour or a separate identity by means of a chemical dye or agent to be supplied or approved pursuant to the regulations, and (

b) when so coloured or identified shruM be sold only to persons engaged in farm work in the Province for consumption in (t): tractors, combines or stationary engines While operated On fanns for agricultural purposes, or (i1) the motor vehicles or tractors referred to in clauses (

a) and (

b) of

section 12.".

BI LL No. 88 of 1961

An Act to amend The Fuel Oil Tax Act (Assented to , 1961) HER MAJ~STy, by and with the advice. and consent of the LegIslative Assembly of the Provlnce 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) as to subsection (1) (

i) by striking out the word "ten" in clause (

a) and by substituting the word "twelve", (ii) by striking out the word "twelve" in clause (

b) and by substituting the word "fourteen", (

b) as to subsection (2) by striking out the words "no tax has been paid pursuant to this Act" and by substituting the words "the tax payable pursuant to this Act has not been paid", (

c) by adding the following new subsection immedi ately after subsection (3): (4) Subsection (1) does not apply to fuel oil that has been coloured or identified pursuant to

section 10 or that is exempt from tax pursuant to the regulations.

Section 5, subsection (2) is amended by striking out clause (

b) and by substituting the following: (

b) if the fuel oil is not immediately coloured or iden tified as authorized by

section 11, shall pay to the officer the tax payable in respect of the fuel oil pursuant to the provisions of this Act.

Section 5a, subsection (1) is amended (

a) as to clause (

a) by striking out the word "twelve" and by substituting the word "fourteen", (

b) as to clause (

b) by striking out the word "ten" and by substituting the word "twelve".

Section 10 is amended (

a) as to subsection (1) by striking out the words "clauses (

a) anel (b)" in subclause (ii) of clause (

b) and by substituting the wordR "clauses (a). (

b) and (c)",

2 (

b) Section 10, subsection (3) presently reads: "

(3) The chemical dye or agent referred to in this secmon shall be placed in fuel oil only by such persons as are appointed by the Minister." . 6. (

a) Section 21, subsection (1) reads: "21.

(1) A person required under

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

a) prove to the satisfaction of an officer or police officer that the tax thereon has been p3Jid, or (

b) pay the tax.". and see note to clause 3 of this Bill. (

b) Section 21, subsection (2) is amended for clarification. Sub section (2) presently reads: "

(2) If the officer or police officer is not satisfied that the tax has been paid he may, without a warrant, on the refusal or failure of the person mentioned in subsection (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)i retain the same in his possess'ion as security for payment of the tax.". See note to clause 2 (

b) of this Bill.

Section 24, subsection (2) is amended for clarification. Sec tion 24, subsection (2) presently reads: "

(2) An officer or police officer may, without a warrant search any vehicle, in or on which he has reason to believe is being carried any fuel ()ILl upon which the tax has not been pa;id and may make tests and take samples of any fuel oil or other liquid that he suspects to be fuel oil found in or on the vehicle and for such purpose may break any seal on any barrel, tank or receptacle, and interrogate any person found in the vel).icle or who owns or has charge of the vehiole.".

Section 25 is amended for clarification.

Section 25 presently reads: "25. 'Vhen an officer or police officer in making or attempting to make a search under the authority conferred by

section 24 finds in any pllace or in or on any vehiCle fuel oil that in his opinion has been unla wfully imported, or upon which in his opinion the tax has not been paid, (

a) he may forthwitl1 seize and remove the fuel oil and the barrel, tank or receptacle in which it is kept, or any vehicle in or on which the fuel oil is being carried, and (

b) he may seize and remove any book, paper, or thing found upon the premises or in or on the vehicle, and that, in his opinion, will afford evidence of the commission of a violation of tl1is Act.".

Section 30 reads: "30. A certificate by the Minister that a person is an officer appOlinted pursuant to the proViskons of this Act is prima facie proof of the fact, without proof of the appointment of the Minister or of Ms signature.". The relevant provision of

section 10 is set out in the note to clause 5 of this Bill.

Section 34a presently reads: "34a. A person appointed by the Minister under

section 10 to pdace the chemical dye in fuel oil in accordance with this Act and the regulations, who faUs 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.". II. An error is corrected.

Section 40 presently reads: "40. A person having in his possession fuel oil upon which the tax payable pursuant to this Act has not been paid is guilty of an offence and liable on

summary conviction to a fine of not more than one thousand doMars, or to imprisonment for a term of not less than three months, or to both fine and imprisonment.". 12. New sections are added to prevent purple gas on which no tax is payable, from being shipped or held under bills of lading showing it to be ordinary fuel oil on which a tax is payable. Penalties are provided for a contravention of the prohibitions.

2 (

b) as to subsection (3) by striking out the words "ap pointed by the Minister" and by substituting the words "authorized to do so".

Section 21 is amended (

a) as to subsection (1) by adding the following new clause after clause (a) : (a1) advise the officer that the fuel oil will be used for a tax exempt purpose and request that it be coloured or identified under

section 11, or (

b) as to subsection (2) by striking out the words "the tax has been paid'~ and by substituting the words "any tax payable pursuant to this Act, has been paid".

Section 24, subsection (2) is amended by adding im mediately after the word "tax" the words "payable pur suant to this Act".

Section 25 is amended by adding immediately after the word "tax" the words "payable pursuant to this Act".

Section 30 is amended by adding immediately after the words "this Act" the words "or is a person authorized to place a chemical dye or agent in fuel oil".

Section 34a is amended by striking out the words "appointed by the l\1inister under

section 10" and by sub stituting the word "authorized".

Section 40 is amended by striking out the word "less" and by substituting the word "more". 12. The following new sections are added immediately after

section 41: 41a.

(1) A person engaged in the business of trans porting or delivering fuel oil by motor vehicle shall have in the vehicle at all times and shall produce for inspection of an officer or police officer an invoice or bill of lading covering the fuel oil carried in or on the vehicle and de scribing the fuel oil as purple fuel oil or non-purple fuel oil.

(2) A person mentioned in subsection (1) who fails to produce an invoice or bill of lading to the officer or police officer, or who produces an invoice or bill of lading that describes the fuel oil as purple fuel oil when it is in fact non-purple fuel oil, is guilty of an offence and is liable on

summary conviction to a fine of not more than two hundred dollars.

(3) An officer or police officer who finds in or on any motor vehicle used for transporting or delivering fuel oil, non-purple fuel oil, the invoice or bill of lading for which describes it as purple fuel oil, may seize the fuel oil and the vehicle in or on which it is being carried and, upon

3 conviction of the owner or operator of the vehicle under subsection (2), the fuel oil and the vehicle in or on which it is being carried is in addition to any other penalty ipso facto forfeited to the Crown in right of Alberta. 41b.

(1) Every dealer shall have in his possession or on his premises at all times an invoice or bill of lading covering the fuel oil in his possession and describing the fuel oil as non-purple or purple fuel oil.

(2) A dealer having in his possession non-purple fuel oil, the invoice or bill of lading for which describes it as purple fuel oil, is guilty of an offence and liable on sum mary conviction to a fine of not more than five hundred dollars.

(3) In this

section and

section 41a, "purple fuel oil" means fuel oil coloured or identified pursuant to

section 10 and "non-purple fuel oil" means fuel oil that is not so coloured or identified. 13. This Act comes into force on the first day of April, 1961.

No. 88 SECOND SESSION FOURTEENTH L£GISLA TURE 9 ELIZABETH II 1961 BILL

An Act to amend The Fuel Oil Tax Act Received and read the First time .......................... . Second time ....................................... . Third time ........... .. HON. MR. PATRICK Title: 1961 (14th, 2nd) Bill 88,

An Act to amend The Fuel Oil Tax Act

Document details

Collection	Alberta — Bills
Citation	L14 S2 2044
Type	bill
Volume / chapter	L14 S2 2044
Language	en
Format	json
Source	PROVINCIAL
Identifier	f6c42c9c8b954aae4525f2ed67cd5c1ca688c8a3

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