Government of New Brunswick

Disclaimer: This guide is intended to provide information respecting wholesale vendors under the Gasoline and Motive Fuel Tax Act (the Act). This guide should not be regarded as a replacement of the laws, regulations or administrative documents to which it refers.

 

What is Gasoline and Motive Fuel Tax

The Gasoline and Motive Fuel Tax is a provincial tax on the purchase or consumption of gasoline and motive fuel and is administered by the Revenue Administration Division of the Department of Finance.  All gasoline and motive fuel purchased or consumed in New Brunswick is subject to tax unless there is a specific exemption in the legislation.

The current tax rates are (effective midnight March 31, 2015):

  • Gasoline tax - 15.5 cents per litre,
  • Motive fuel (e.g. diesel) tax - 21.5 cents per litre,
  • Propane tax - 6.7 cents per litre,
  • Aviation fuel tax - 2.5 cents per litre, and
  • Locomotive fuel tax - 4.3 cents per litre.

Note: Taxes are subject to change.  For verification of current tax rates, please contact the Revenue Administration Division at (800) 669-7070 or visit the Department of Finance Web Site at www.gnb.ca/finance.

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How Gasoline and Motive Fuel Tax is Collected

The Gasoline and Motive Fuel Tax Act places the responsibility to pay the tax on the consumer. For simplicity in administration, the tax is collected at the wholesale level. This means that in most cases licensed wholesalers collect an amount equal to the tax on or before delivery of the product to retailers and therefore this tax is included in the price at the pumps.  This process allows for the transfer of the payment of tax to the consumer.

Exception:

Retailers who sell taxed propane collect the tax at time of sale and therefore must remit the tax to the Province

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Who Must Obtain a Gasoline and Motive Fuel Wholesaler's Licence?

Any person (which includes individuals, partnerships or corporations) who wishes to purchase or refine gasoline and/or motive fuel in the province for the purpose of resale to other licensed wholesalers and licensed retailers must obtain a Gasoline and Motive Fuel Wholesaler’s Licence. 

Licence Application

Applications for gasoline and motive fuel wholesaler’s licences may be obtained at any Service New Brunswick (SNB) office or by contacting the Revenue and Taxation Division of the Department of Finance at:

Department of Finance
Revenue Administration Division
Tax Administration
P.O. Box 3000
Fredericton, New Brunswick
E3B 5G5

Telephone: (800) 669-7070
Fax: (506) 457-7335

Licence Fee

The fee for a wholesaler’s licence is based on the total litres of all taxed and tax exempt gasoline and motive fuel sold annually.

The fee is calculated as follows:

  1. for each litre up to and including 50,000,000 litres, $0.00025 per litre;
  2. for each litre in  excess of 50,000,000 litres but not exceeding 150,000,000 litres, $0.00015 per litre;
  3. for each litre in excess of 150,000,00 litres but not exceeding 350,000,000 litres, $0.00005 per litre; and
  4. for each litre in excess of 350,000,000 litres, $0.00001 per litre.

Where a person applies for a wholesaler’s licence for the first time, the fee shall be calculated based on an estimate of the number of litres expected to be sold in the coming year for which the licence is issued. If the amount sold is greater than the estimate, the wholesaler shall pay the appropriate fee based on actual amount sold.

Gasoline and motive fuel sold by one wholesaler to another shall not be included in computing the number of litres of gasoline and motive fuel that the wholesaler sells under his licence.

Security

Gasoline and Motive Fuel Wholesalers (collectors) may be required to provide security before a wholesaler’s licence is issued.  This security may be in the form of a bond, cash or other security satisfactory to the Commissioner.

The amount of the security is based on three (3) to six (6) months tax remittances (minimum of $500,000.00) that would normally be collected by the wholesaler (collector) each month.

Licence Renewal

The wholesaler’s licence must be renewed annually on a 12-month cycle, calculated from the date of issue.  (Example: If the licence issue date were July 1st, 2001 the expiry date would be June 30th, 2002).

A renewal notice is issued to the wholesaler approximately one month prior to the expiry date.  The licence is reneAwed upon receipt of the completed renewal form and licence fee payment provided that the applicant’s account is in good standing with the department.

Licence Rules

  1. The Revenue Administration Division must be notified of any changes with regard to the address, contact persons or officers of the licencee;
  2. A gasoline and motive fuel wholesaler’s licence cannot be transferred from one person to another; and
  3. Gasoline and motive fuel storage facilities must have a valid NB Petroleum Storage Site licence (available from the Department of Environment and Local Government).

Rejection of a Licence

The Minister may refuse to issue any licence if the Minister has reasonable or probable grounds to believe that the applicant has:

  1. failed to deposit satisfactory security as required;
  2. been convicted of a violation of a provision of the Gasoline and Motive Fuel Tax Act or any provision relating to gasoline or motive fuel in any other Act;
  3. failed to comply with any term or condition imposed on a licence previously issued; or
  4. had a licence previously issued revoked during the previous five years.

Suspension of a Licence

The Minister may suspend a licence for a period of time established by regulation if the Minister has reasonable and probable grounds to believe that the licence holder has violated or is failing to comply with the Act or Regulations or with any term or condition of the licence.

Suspensions will be for one calendar month for first time violators. For each subsequent suspension, the suspension will be double the number of months for which that licence or permit was suspended in the previous suspension.

Revocation of a Licence

The Minister may revoke any licence if the Minister has reasonable and probable grounds to believe that the licence holder has violated or is failing to comply with the Act or Regulations or with any term or condition of the licence. This is an involuntary cancellation of a licence and in order to sell gasoline or motive fuel again the applicant must reapply and meet all licensing conditions.

Cancellation of a Licence

Cancellation of a licence occurs as a result of a voluntary closure or sale of a business. Cancellation must be done in writing.

Reinstatement of a Licence

The Minister may reinstate any licence and may impose any combination of conditions and terms established in accordance with the regulations. For example, the Minister may request that an audit be conducted prior to reinstatement.  (A new application must be submitted and the fee must be paid.)

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Purchase and Sales Rules

Purchase Rules:

  1. Purchases in New Brunswick
    1. Wholesalers purchasing gasoline and motive fuel in the Province of New Brunswick must purchase from wholesalers licensed to sell in New Brunswick.
  2. Imports
    1. Purchases may be made from unlicensed wholesalers provided that the purchase takes place outside New Brunswick and the N.B. wholesaler transports the products into the Province and declares the purchases (see Reporting).
    2. Any purchases of motive fuel required to be marked in New Brunswick must be marked in accordance with New Brunswick Regulations  (see Marking of Tax Exempt Motive Fuel).

Sales Rules:

  1. Wholesalers are permitted to sell gasoline and motive fuel to licensed retailers, other licensed wholesalers and also to consumers provided that the fuel is sold in bulk and not from fixed pumps or service station pumps.

    It is the responsibility of the wholesaler to ensure that both the retailer and the wholesaler to whom gasoline and motive fuel is delivered have valid licences;

    Note
    : A listing of licensed retailers and wholesalers is sent with the applicant’s gasoline and motive fuel wholesaler’s licence.  The wholesaler or retailer’s licence can also be verified with the Revenue Administration Division at (800) 669-7070.

No wholesaler shall sell tax exempt motive fuel to anyone not authorized to purchase tax exempt motive fuel.

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Marking of Tax Exempt Motive Fuel

Effective April 1, 1998 New Brunswick introduced a marking program for tax exempt diesel fuel, stove oil and furnace oil so as to distinguish it from taxed motive fuel. In order to ensure proper distribution of the tax exempt products, retailers must maintain separate storage facilities for exempt (dyed) motive fuel.

Authorization to Mark

Licensed wholesalers may apply for location specific authorizations to mark motive fuel. Marker can only be added to motive fuel by persons authorized to do so. In order to mark, the following requirements must be met:

  1. Hold a valid Gasoline and Motive Fuel Wholesaler's Licence; and
  2. Hold a valid authorization to mark for each location at which fuel is marked.

Restrictions:

  1. No person shall remove the dye from marked motive fuel or render the dye invisible; and
  2. No person shall carry dye in any delivery truck or transport such dye in any vehicle unless authorized by the Minister.

Marking Procedure

The person authorized to mark motive fuel shall add the dye, by means of an injector, on the premises of a bulk plant located in the Province or by means of a mobile injector, as approved by the Minister.  The person authorized to mark motive fuel is also responsible for the safe and proper disposition of the empty dye containers and shall take all reasonable precautions for the safe keeping of the dye to prevent unauthorized use of the dye..

A person authorized to mark motive fuel must requisition from the Minister, or a person designated by the Minister, sufficient quantities of dye to ensure that such person has on hand at all times a quantity of dye that is adequate for the required marking.

Inventory Control and Record Keeping Requirements

A wholesaler authorized to mark motive fuel shall maintain sufficient records of the quantities of the dye received and used in order to disclose an accurate account of the dye consumed. The wholesaler could also be requested to file a report giving details of the dye inventory, dye obtained, dye used and fuel marked during the preceding month and any other such information that the Minister may require.

Dye Procedures

Where the coloring agent is not kept in a fixed storage tank, the wholesaler authorized to mark shall keep the coloring mixture in a sealed container placed in premises situated close to the place where the marking of motive fuel is done.

The wholesaler authorized to mark is also responsible for the coloring agent and shall ensure that it is used for no purpose other than the marking of motive fuel under the Act. In addition, the coloring agent shall be kept at all times at a temperature higher than -20 degrees Celsius.

The wholesaler authorized to mark shall acquire, install and maintain in good operating condition the equipment necessary for marking. Where the equipment includes an injection system, the system shall be installed so that it may be easily accessible for maintenance or inspection purposes.

Before commencing the marking of motive fuel, the wholesaler shall submit to the Minister a plan of the projected equipment and installations for the marking of motive fuel. The wholesaler shall also submit to the Minister before any change in the existing marking equipment and installations, a plan of the projected changes.

Routine inspections will be conducted to verify record keeping requirements and to ensure that dye-mixing procedures are performed in accordance with Regulations.

Marking Instructions

Proportion of Coloring Agent

Marking or coloring motive fuel shall be done by adding a coloring agent (marker), containing a red tincture, a tracer and aromatic solvents in a proportion of 14 litres of each million litres of motive fuel.

In order to mark the motive fuel in a proportion of 14 parts per million, the pure dye must be properly diluted with stove oil or kerosene (cocktail mix). The cocktail mix is created by blending 18 kilograms of pure dye with 625 litres of stove oil or kerosene. The cocktail mix is then injected at the rate of 50 millilitres per 100 litres of motive fuel.

a. Refined in New Brunswick

Where motive fuel to be marked is refined in New Brunswick, the marking shall be done during the:

  1. storage of the motive fuel in the tanks at the refinery, at an oil pipeline terminal, or at a marine terminal operated by the wholesaler authorized to mark, or
  2. delivery of the motive fuel to the loading station at the refinery, at an oil pipeline terminal, or at a marine terminal operated by the wholesaler authorized to mark.

b. Imported into New Brunswick

Where motive fuel to be marked is imported into New Brunswick and is already refined, the marking shall be done during the storage of the motive fuel in the importer's tanks, or at the loading racks of a marine terminal operated by the importer, unless the marking of such motive fuel was done in accordance with the Regulation before being imported.

Where the motive fuel is not stored in such tanks, marking shall be done before or on its entry into New Brunswick.

c. Tank Truck Loading Racks

Marking at the tank truck loading racks is effected by means of an injection system equipped with an automatic cut-off device designed to prevent the delivery of non- marked motive fuel in case of a defect in the system.

The motive fuel delivery system at the tank truck loading rack shall comprise separate loading spouts for marked motive fuel and non-marked motive fuel, and each spout shall be equipped with a meter.

A motive fuel delivery system may include only one loading spout for marked motive fuel and clear motive fuel where it meets the following conditions:

  1. The loading spout shall be designed or equipped so that it may be cleaned by means of a sufficient quantity of clear motive fuel at the end of each delivery of motive fuel and it shall be used for the delivery of motive fuel only; and
  2. The delivery system shall be equipped with a meter in order to distinguish between deliveries of marked motive fuel and deliveries of clear motive fuel.

Any deviation of this procedure must be approved by the Revenue Administration Division.

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Tax Exempt Sale Requirements

It is the responsibility of the wholesaler to ensure that each person purchasing tax exempt motive fuel is properly authorized to do so. Purchases made by individuals who fall into the following classes will be entitled to purchase tax exempt motive fuel provided that specified conditions are met:

  1. Aquaculturists / Fishers / Farmers / Silviculturists / Wood Producers / Forest Workers / Manufacturers / Persons engaged in Mining and Quarrying

    Individuals who fall within the above mentioned classes may purchase tax exempt motive fuel, provided they present a valid purchaser's permit issued by the Department of Finance or in the case of farmers, a valid Registered Professional Agriculture Producer (RPAP) number with a P notation.

    Where a wholesaler makes a tax exempt sale to any of the above mentioned purchasers, the wholesaler must ensure that both the Purchaser’s Permit number and the expiry date of the permit are recorded on the sales invoice.

  2. Operation of Vessels

    Persons engaged in the operation of vessels may purchase tax exempt motive fuel, provided they present a signed certification that the fuel is to be used in the operation of a registered vessel within the meaning of the Canada Shipping Act, exceeding two hundred tons gross tonnage but not for use in the operation of a registered vessel that is used for dredging purposes.

    Example:

    I/we hereby certify that the motive fuel purchased herein is to be used in the operation of a registered vessel within the meaning of the Canada Shipping Act pursuant to paragraph 6(6)(d) of the Act.

    Signature ___________________________
    Position ____________________________
    Date _______________________________

  3. Production of Electricity

    Persons engaged in the production of electricity may purchase tax exempt motive fuel, provided they present a signed certification that the fuel is to be used in the operation of a generator used to produce electricity for sale.

    Example:

    I/we hereby certify that the motive fuel purchased herein is to be used in the operation of a generator used to produce electricity for sale pursuant to paragraph 6(6)(j.1) of the Act.

    Signature ___________________________
    Position ____________________________
    Date _______________________________

  4. Preparation of Food, Lighting and Heating of Premises or Heating of Domestic Hot Water

Persons engaged in the preparation of food, lighting and heating of premises or heating of domestic hot water may purchase tax exempt motive fuel, provided that it can be verified that the fuel storage tanks are connected to or would be reasonably expected to be connected to equipment or apparatus used in the preparation of food, the lighting and heating of premises, or for the heating of domestic hot water. This use must be recorded in the sales records for the customer.

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Record Keeping Requirements

Every wholesaler (collector) who sells gasoline and motive fuel shall keep and maintain records containing the following information:

  1. Sales invoices or cash register tapes showing date and type of product (Invoices cannot be made out to “Cash” - they must have proper customer name and address. Invoices shown as “Cash Sale” could be subject to tax assessment);
  2. Details of tax collections and payments and copies of collector returns;
  3. Copies of purchase invoices;
  4. The number of litres of all aviation fuel, gasoline, motive fuel or propane refined by the collector;
  5. The number of litres of all aviation fuel, gasoline, motive fuel or propane purchased from or sold to wholesalers in the Province;
  6. The number of litres of all aviation fuel, gasoline, motive fuel or propane imported from outside the Province or exported from the Province;
  7. The number of litres of all tax exempt or taxable aviation fuel, gasoline, motive fuel or propane sold to retailers or consumers within the Province;
  8. The names and addresses of all vendors of aviation fuel, gasoline, motive fuel or propane to the collector, or purchases of aviation fuel, gasoline, motive fuel or propane from the collector, and the dates of the sales, whether retail or wholesale; and
  9. Details of all sales of tax exempt aviation fuel, gasoline, motive fuel or propane, including proof of the tax exemption.

Maintenance of Records

Records must be maintained in easily readable paper or electronic format for six years or until such time that authorization is received in writing from the Provincial Tax Commissioner.

Availability of Records

Records shall be made available for inspection by an inspector or an auditor or any person designated by the Commissioner upon request at any reasonable time.

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Reporting

Wholesalers (collectors) are required to complete tax returns, including schedules relative to sales and purchases of gasoline, motive fuel and propane.  The tax returns and schedules along with the payment due, made payable to the Minister of Finance, must be submitted by the due date.

Due Date:  The returns and payments must be filed with the Province by the twenty-fifth day of the month following the month being reported.  If the twenty-fifth day falls on a Saturday, the due date is the previous working day.  If the twenty-fifth day falls on a holiday or on a Sunday, the due date is the next working day.

Note: A Nil return must be filed even if the wholesaler has had no sales during the previous month.

Copies of Gasoline and Motive Fuel Tax Returns and Instructions for the Completion of Gasoline and Motive Fuel Wholesaler/Collector Returns are available at:

Department of Finance
Revenue Administration Division
Tax Administration
P.O. Box 3000
Fredericton, New Brunswick
E3B 5G5

Telephone: (800) 669-7070
Fax: (506) 457-7335

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Refunds and Rebates

Overpayment of Tax

Licensed wholesalers as collectors receive tax directly from the taxpayer or collect an amount equal to the tax at the wholesale level.  There are instances    when   errors    are    made   in    the calculation of the tax to be remitted.  This could result from clerical errors, using the wrong tax rate, applying tax to an exempt item, etc.

To claim a refund of an overpayment an application for the refund of gasoline and motive fuel tax may be made by completing form  GMF 31. The following information must be included with your claim:

  1. Copies of invoices showing the tax that was paid; and
  2. Supporting information confirming the actual amount that should have been remitted.

Refund claims must be made within three (3) years from the day on which the overpayment was made.

Bad Debts

Gasoline and motive fuel tax is collected at the wholesale level to simplify the tax collection process.  Since the tax is imposed on the consumer, the  Gasoline and Motive Fuel Tax Act allows for a rebate of the tax when the wholesaler (collector) is unable to collect the tax from the person to whom the gasoline or motive fuel was sold or delivered because the person is bankrupt or has discontinued the business of selling gasoline or motive fuel.

To claim a refund of an overpayment an application for the refund of gasoline and motive fuel tax may be made by completing the form GMF 29. The following information must be included with your claim:

  1. Copies of invoices showing the tax that was paid; and
  2. Supporting information confirming the actual amount that should have been remitted.

Refund claims must be made within twelve (12) months of the selling or delivering of the gasoline or motive fuel.

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Audit and Inspection

Under subsection 30(1) of the Gasoline and Motive Fuel Tax Act and sections 28 and 29 of the Revenue Administration Act, any appointed officer, auditor, inspector or any other person with the written authority of the Minister or the Commissioner may enter upon the premises of any person in which any business involving the sale, use or consumption of aviation fuel, gasoline or motive fuel is carried on in order to:

  1. Ascertain the amount of tax payable, or the money remissible by any person;
  2. Inspect or examine his/her books, records, documents, engines, machinery and premises to ascertain the quantities of aviation fuel, gasoline or motive fuel bought or sold by him/her during any period to which reference is made in a return required to be made under the Gasoline and Motive Fuel Tax Act;
  3. Ascertain whether the person has had in his possession tax exempt motive fuel, or gasoline or motive fuel in respect of which the tax is payable, and to make tests or take samples thereof;
  4. Require the owner or manager of the property or business and any other person on the premises or place to give him/her all reasonable assistance with the audit or examination and to answer all proper questions relating to such audit or examination;
  5. Seize any books of account, records, documents or other papers which he/she discovers during an audit or examination which he/she believes on reasonable grounds may provide evidence of the commission of an offence under a revenue Act.

The owner, occupier or person in possession or in charge of the premises so entered shall answer all questions relating to any of the matters stated above, and shall produce for inspection such books, records, documents, barrels, tanks or receptacles as required.

Any wholesaler found in violation of the Act may be subject to:

  1. An official warning
  2. Tax assessment
  3. Fines
  4. Penalties
  5. Seizure of gasoline and motive fuel
  6. Suspension of licence
  7. Revocation of licence

Administrative Penalties

The following schedule provides information on the administrative penalties that are applicable to wholesalers for violations under the Gasoline and Motive Fuel Tax Act:

 

Violation Administrative Penalty
Wholesaling without a valid license.

 

1st Offence $240
2nd Offence $480
3rd & Subsequent $5,200
Wholesaling to a retailer that does not possess a valid license.

 

1st Offence $240
2nd Offence $480
3rd & Subsequent $5,200
A wholesaler who refuses or neglects to collect the tax.

 

1st Offence $240
2nd Offence $480
3rd & Subsequent $5,200
A wholesaler who refuses or neglects to produce for inspection, any books, records, documents, certificates, permit or other things that the person is required to produce. 1st Offence $240
2nd Offence $480
3rd & Subsequent $5,200
A wholesaler who refuses or neglects to make any return or report required.
1st Offence $240
2nd Offence $480
3rd & Subsequent $5,200
A wholesaler who refuses or neglects to mark or colour tax exempt fuel in accordance with the regulations.
1st Offence $240
2nd Offence $480
3rd & Subsequent $5,200

Please note that continued failure to comply with the provisions of the Gasoline and Motive Fuel Tax Act and regulations is cause for a wholesaler’s licence to be revoked.

The Department will not renew a licence where a wholesaler has any of the following:

  1. Delinquent return(s);
  2. An outstanding balance on an account, where acceptable payment arrangements have not been made, or are not being honored; or
  3. An unpaid administrative penalty.

In addition, the Department may revoke or suspend licences where the conditions of the licence have not been met.  Re-instatement of a licence following a revocation will include additional fees, terms and conditions.

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Objection and Appeal

Notice of Objection

Wholesalers wishing to dispute the liability for the amount assessed against them, may file a Notice of Objection with the Commissioner setting out the reasons for the objection and all relevant facts. The notice must be filed within 30 days after paying the tax or the date of the service or mailing of a Notice of Assessment, whichever is sooner.

Upon receipt of a Notice of Objection, the Commissioner shall within 60 days reconsider the assessment and vacate, confirm or vary the assessment or reassess, and the Commissioner shall thereupon notify the wholesaler of the action by personal service or by ordinary or registered mail.

Notice of Appeal

Wholesalers who are dissatisfied with the decision of the Commissioner may, within 30 days after being notified of such decision, file a Notice of Appeal with the Minister of Finance.  The Minister shall within 30 days after the receipt of a Notice of Appeal, fix a date to consider the appeal and shall give a notice of such hearing to the appellant and the Commissioner. Upon any such appeal, the Minister may affirm, vary or reverse the decision of the Commissioner and shall give a written notice of his decision to the appellant by personal service or by ordinary or registered mail.

Appeal to The Court of Queen's Bench

Appellants who are dissatisfied with the decision of the Minister may, within 30 days after the date of service or mailing of the notice explaining the Minister’s decision, appeal from such decision to a judge of The Court of Queen’s Bench of New Brunswick.

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Definitions
Aviation Fuel Any gas or liquid that is sold to be used or is used to create power to propel an aircraft and includes any product that is designated to be aviation fuel by the regulations.
Commissioner The Provincial Tax Commissioner provided for under the  Revenue Administration Act and includes those persons designated by the Minister of Finance to act on behalf of the Provincial Tax Commissioner.
Consumer A person who, within the Province, purchases, receives delivery of or otherwise acquires possession of aviation fuel, gasoline or motive fuel for personal use or for the use of another person at the other person’s expense or who uses or consumes aviation fuel, gasoline or motive fuel in any manner and includes a purchaser.
Gasoline Any petroleum product containing any derivative of petroleum, natural gas or coal having a specific gravity of 0.8017 or under at a temperature of 60 degrees Fahrenheit (15.6 degrees Celsius); including benzol and any benzol mixture, but not including manufactured gas, natural gas, bunker fuel, crude oil or propane.
Gasoline or Motive Fuel Pump A tank or receptacle of not less than fifty (50) gallon or two hundred and twenty-seven (227) litre capacity that is used or intended to be used for the storage of gasoline or motive fuel and is equipped with a pump for dispensing the gasoline or motive fuel.
Locomotive Fuel Motive fuel used for the operation of railway locomotives and equipment attached directly to the same fuel supply system that services the railway locomotive.  This motive fuel is taxed at a reduced rate.
Marked Motive Fuel Tax exempt diesel fuel, stove oil or furnace oil to which a dye has been added in accordance with the regulations. Cocktail mix means concentrated dye properly diluted with stove oil or kerosene.
Minister The Minister of Finance and includes the Commissioner and those persons designated by the Minister of Finance to act on behalf of the Minister of Finance or on behalf of the Commissioner.
Motive Fuel Any gas fuel or liquid fuel that is not gasoline and that can be used for moving or operating any internal combustion engine or for heating.  Some examples of motive fuel are: kerosene, propane, natural gas, crude oil, furnace oil, stove oil, diesel distillite, and other motor fuel but does not include manufactured gas that is used as a fuel.
Purchaser's Permit A permit that is issued under the Gasoline and Motive Fuel Tax Act and that has not expired or been suspended, cancelled or revoked.
Retailer A person who keeps for sale or sells to a consumer, gasoline or motive fuel.
Wholesaler A person who sells or keeps for sale, gasoline or motive fuel, to a person other than a consumer.

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Inquiries

All inquiries should be directed to:

Department of Finance
Revenue Administration
P.O. Box 3000
Fredericton, New Brunswick
E3B 5G5

Telephone: (800) 669-7070
Fax: (506) 457-7335
E-mail: wwwfin@gnb.ca
Web Site: www.gnb.ca/finance

 

Legislation:

New Brunswick Acts and Regulations may be accessed online or copies can be purchased from the Queen’s Printer.

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