This regulation sets fuel tax rates, gives collectors and deputy collectors limited exemptions when tax rates increase after delivery, requires deputy collectors to remit additional tax within 20 days, repeals the prior regulation, and starts on January 1, 2025.
Fuel Tax Rates Regulation, M.R. 143/2024 The Fuel Tax Act , C.C.S.M. c. F192 Regulation 143/2024 Registered December 23, 2024 bilingual version (HTML) Table of Contents Section 1 Definition 2 Prescribed tax rates 3 Collector's duties when tax rate increases 4 Deputy collector's duties when tax rate increases 5 Remitting additional tax payable 6 Meaning of "additional tax payable" 7 Repeal 8 Coming into force Definition 1 In this regulation, "Act" means The Fuel Tax Act . Prescribed tax rates 2 For the purpose of subsection 8(2) of the Act, the following rates of tax apply: (a) 2.7¢ per litre for fuel listed in clause 8(1)⁠(d.1) of the Act; (b) 9.0¢ per cubic metre for fuel listed in subclause 8(1)⁠(f.1)⁠(iii) of the Act; (c) 12.5¢ per litre for fuel listed in clause 8(1)⁠(g) of the Act. M.R. 149/2024 Collector's duties when tax rate increases 3 A dealer who is a collector in relation to fuel is not required to ensure that the additional tax payable on the retail sale of the fuel is collected and remitted to the dealer by a deputy collector if the rate of tax on the fuel increases after the fuel is delivered to the deputy collector. Deputy collector's duties when tax rate increases 4 A dealer who is a deputy collector in relation to fuel is not required to ensure that the additional tax payable on the retail sale of the fuel is collected and remitted to the dealer if (a) the dealer sold the fuel to another dealer for resale; and (b) the rate of tax on the fuel increases after the fuel is delivered to the other dealer. Remitting additional tax payable 5 A deputy collector must remit to the government the additional tax payable for fuel that is in the deputy collector's possession at the time that the rate of tax on the fuel increases. The additional tax payable must be remitted not later than 20 days after the date of the increase. Meaning of "additional tax payable" 6 For the purpose of sections 3 to 5, "additional tax payable" means, for fuel in the possession of a deputy collector at the time that the rate of tax on the fuel increases, the amount determined by the following formula: A − B In this formula, A is the amount of tax payable on the fuel, calculated at the increased rate; B is the amount of tax invoiced for the fuel by the dealer from whom the fuel was purchased. Repeal 7 The Fuel Tax Rates Regulation , Manitoba Regulation 45/2024, is repealed. Coming into force 8 This regulation comes into force on January 1, 2025.