Certain Manitoba fuel purchasers must file an information return and pay emissions tax by March 20 of the following year.
The Emissions Tax on Coal and Petroleum Coke Act, C.C.S.M. c. E90 (Assented to June 16, 2011) bilingual version (HTML) Table of Contents Section 1 Definitions 2 Administration and enforcement 3 Emissions tax on taxable fuel 4 Regulations 5 Consequential amendment 6 C.C.S.M. reference 7 Coming into force HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows: Definitions 1 The following definitions apply in this Act. "director" means the Deputy Minister of Finance or an Assistant Deputy Minister of Finance. (« directeur ») "minister" means the Minister of Finance. (« ministre ») "taxable fuel" means coal and petroleum coke. (« combustible imposable ») S.M. 2014, c. 35, s. 3 . Administration and enforcement 2 Part I of The Tax Administration and Miscellaneous Taxes Act applies to the administration and enforcement of this Act. Emissions tax on taxable fuel 3(1) Every person who, in any calendar year, purchases more than one tonne of taxable fuel for use in Manitoba must, before March 20 of the next year, (a) file with the director an information return in a form approved by the minister or the director; and (b) pay to the minister an emissions tax on all the taxable fuel purchased by the person in that year for use in Manitoba, rounded to the nearest 1/10 of a tonne, calculated using (i) the applicable rate or rates set out in subsection (2), unless a different rate is prescribed by regulation for the grade of coal or class of petroleum coke purchased or the use for which it is purchased, or (ii) the applicable rate or rates prescribed by regulation. Rates of tax 3(2) Subject to subsection (1) and the regulations, the tax rates for the different grades of coal and for petroleum coke (which are roughly equivalent to $10 per tonne of CO 2 equivalent emissions) are as follows: (a) for bituminous coal, $22.57 per tonne; (b) for sub-bituminous coal, $17.37 per tonne; (c) for lignite, $14.27 per tonne; (d) for any other grade of coal, including anthracite, $23.97 per tonne; (e) for petroleum coke, $31.90 per tonne. Tax payable at highest rate 3(3) If a purchaser is not able to satisfy the director that a lower rate applies, the highest rate applicable to coal or petroleum coke, as the case may be, applies in determining the tax payable. S.M. 2013, c. 55, s. 64 ; S.M. 2014, c. 35, s. 4 ; S.M. 2015, c. 43, s. 14 . Regulations 4(1) The Lieutenant Governor in Council may make regulations (a) prescribing grades of coal or classes of petroleum coke that differ from those listed in subsection 3(2); (b) prescribing a rate of emissions tax for any grade of coal or class of petroleum coke that does not exceed the equivalent of $10 per tonne of CO 2 equivalent emissions for that grade of coal or class of petroleum coke; (c) prescribing different uses for any grade of coal or class of petroleum coke and prescribing a rate of emissions tax for each prescribed use that does not exceed the emissions tax rate for that grade of coal or class of petroleum coke as determined under clause (b) or under subsection 3(2); (d) requiring all or any part of the tax payable under section 3 to be paid in instalments, and prescribing the due dates for those instalments and a formula or other method for determining the amounts of the instalments; (e) respecting any other matter the Lieutenant Governor in Council considers necessary or advisable for the administration of this Act. Effective date 4(2) A regulation under this section may be made retroactive to the extent the Lieutenant Governor in Council considers it necessary to implement or give effect to (a) a tax measure included in a budget presented to the Legislative Assembly; or (b) an amendment to this Act. S.M. 2014, c. 35, s. 5 . 5 NOTE: This section contained an amendment to The Tax Administration and Miscellaneous Taxes Act that is now included in that Act. C.C.S.M. reference 6 This Act may be referred to as chapter E90 of the Continuing Consolidation of the Statutes of Manitoba . Coming into force 7 This Act comes into force on January 1, 2012.