BILL NO. 67

(as introduced)

3rd Session, 62nd General Assembly
Nova Scotia
65 Elizabeth II, 2016

Private Member's Bill

Revenue Act
(amended)

The Honourable Pat Dunn
Pictou Centre

First Reading: November 8, 2016

(Explanatory Note)

Second Reading:

Third Reading:

This Bill exempts the mining industry from the gasoline and diesel oil tax in the same way as the fishing, farming and forestry industries are exempted.

Be it enacted by the Governor and Assembly as follows:

1 Chapter 17 of the Acts of 1995-96, the Revenue Act, is amended by adding immediately after Section 11 the following Section:

11A (1) No tax is payable by a purchaser or consumer in respect of the purchase or consumption of marked gasoline or marked diesel oil to be used to operate machinery and apparatus in a commercial mining, quarrying or pitting operation.

(2) Notwithstanding subsection 22(2) of the Revenue Act Regulations, marked gasoline and marked diesel oil may be purchased, stored and used to operate machinery and apparatus in a commercial mining, quarrying or pitting operation.

(3) Where the tax has been paid, the Commissioner may, subject to subsection (5) and upon application from a purchaser and the receipt of evidence satisfactory to the Commissioner, refund the tax on gasoline or diesel oil if the gasoline or diesel oil has been used to operate machinery and apparatus in a commercial mining, quarrying or pitting operation.

(4) Subject to subsections (1) to (3), the Revenue Act Regulations apply to gasoline and diesel oil purchased to operate machinery and apparatus when used in a commercial mining, quarrying or pitting operation.

(5) The money required for the purpose of this Section must be paid out of money appropriated for that purpose by the Legislature.