BILL 33

An Act to Amend the Gasoline and Motive Fuel Tax Act

Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1 Section 1 of the Gasoline and Motive Fuel Tax Act, chapter G-3 of the Revised Statutes, 1973, is amended in the English version of the definition "licence" by striking out "under under this Act" and substituting "under this Act".

2 Subsection 3(6) of the Act is amended in the portion preceding paragraph (a) by striking out "The Minister may, upon application on a form provided by the Minister," and substituting "Where a consumer who keeps records in accordance with the regulations applies on a form provided by the Minister, the Minister may".

3 Subsection 4(6) of the Act is amended by striking out "The Minister may, upon application in accordance with the regulations on a form provided by the Minister," and substituting "Where a consumer who keeps records in accordance with the regulations applies in accordance with the regulations on a form provided by the Minister, the Minister may".

4 Subsection 31(1) of the Act is repealed and the following is substituted:

31(1) The Minister of Finance may appoint one or more analysts for the purposes of this Act.

5 Section 36 of the Act is amended by adding after subsection (3) the following:

36(4) An interjurisdictional carrier or consumer of tax exempt motive fuel who refuses or neglects to keep any record in accordance with the regulations commits an offence.

6 Subsection 45(2) of the Act is amended by adding after paragraph (g.01) the following:

(g.02) respecting the keeping of records by interjurisdictional carriers, consumers of tax exempt motive fuel and persons applying for refunds or rebates of the tax paid under this Act, including, requiring the keeping of records by such carriers, consumers and persons, the information to be contained in such records, the manner of keeping such records, the form and format of such records, the place or places where such records are to be kept and the length of time such records are to be kept;

7 Schedule A of the Act is amended by adding after

36(3)(d) F

the following:

36(4) E

8 This Act or any provision of it comes into force on a day or days to be fixed by proclamation.