BILL NO. 99
(as introduced)
4th Session, 61st General Assembly
Nova Scotia
61 Elizabeth II, 2012
Revenue Act
(amended)
Alfie MacLeod
Cape Breton West
First Reading: October 25, 2012
Second Reading:
Third Reading:
Explanatory Note
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.
An Act to Amend Chapter 17
of the Acts of 1995-96,
the Revenue Act
1 Chapter 17 of the Acts of 1995-96, the Revenue Act, is amended by adding immediately after Section 11 the following Section:
(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 shall be paid out of money appropriated for that purpose by the Legislature.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2012 Crown in right of Nova Scotia. Created October 25, 2012. Send comments to legc.office@novascotia.ca.
