Fuel Tax (Mineral Exploration) Remission Regulations, F-13.4 Reg 26

1 FUEL TAX (MINERAL EXPLORATION) REMISSION F-13.4 REG 26 The Fuel Tax (Mineral Exploration) Remission Regulations being Chapter F-13.4 Reg 26 (effective January 22, 2003). NOTE: This consolidation is not official. Amendments have been incorporated for convenience of reference and the original statutes and regulations should be consulted for all purposes of interpretation and application of the law. In order to preserve the integrity of the original statutes and regulations, errors that may have appeared are reproduced in this consolidation. 2 FUEL TAX F-13.4 REG 26 (MINERAL EXPLORATION) REMISSION Table of Contents 1 Title 2 Interpretation 3 Remission granted 4 Application for remission 5 Approval of application for remission and amount of remission 6 Overpayment 7 Coming into force 3 FUEL TAX (MINERAL EXPLORATION) REMISSION F-13.4 REG 26 CHAPTER F-13.4 REG 26 The Financial Administration Act, 1993 Title 1 These regulations may be cited as The Fuel Tax (Mineral Exploration) Remission Regulations. Interpretation 2(1) In these regulations: (a) “Act” means The Fuel Tax Act, 2000; (b) “eligible applicant” means any person who is engaged in mineral exploration; (c) “mineral” means any non-viable substance formed by the processes of nature, irrespective of chemical or physical state, but does not include: (i) surface or ground water; (ii) agricultural soil; (iii) sand or gravel; (iv) subsurface minerals within the meaning of The Subsurface Mineral Regulations, 1960, being Saskatchewan Regulations 541/67; (v) coal; (vi) oil or gas; (vii) alkali within the meaning of the “Alkali Mining Regulations”, being Saskatchewan Regulations 444/67; (viii) oil shale within the meaning of The Oil Shale Regulations, being Saskatchewan Regulations 555/64; (ix) helium, hydrocarbon and associated gases within the meaning of The Helium and Associated Gases Regulations, 1964, being Saskatchewan Regulations 559/64; (x) a palaeontological object as defined in The Heritage Property Act; or (xi) a quarriable substance as defined in The Quarrying Regulations, 1957, being Saskatchewan Regulations 553/67; 4 FUEL TAX F-13.4 REG 26 (MINERAL EXPLORATION) REMISSION (d) “mineral exploration” means preproduction activities of exploring or prospecting for minerals by drilling, boring, sinking shafts, driving tunnels, conducting geological surveys or geochemical surveys, trenching or stripping and includes transporting core samples from an exploration or prospecting site and any other activities directly related to exploring or prospecting for minerals, but does not include: (i) transporting persons or supplies to or from an exploration or prospecting site; or (ii) processing, developing or producing minerals from an exploration or prospecting site beyond those activities that are necessarily a part of exploring or prospecting for minerals; (e) “mineral exploration equipment and machinery” means the following equipment and machinery that is used in mineral exploration: (i) equipment or machinery, other than a snowmobile, that: (A) is not registered pursuant to The Vehicle Classification and Registration Regulations or similar legislation of any other jurisdiction; and (B) is not operated on a public highway; (ii) specialized aircraft that is permanently fitted with mineral exploration equipment; (iii) equipment used to generate electricity; (f) “public highway” means a public highway as defined in The Highways and Transportation Act, 1997; (g) “tax” means the tax paid pursuant to the Act. (2) The definitions set out in the Act and the regulations made pursuant to the Act apply for the purposes of these regulations. 31 Jan 2003 cF-13.4 Reg 26 s2. Remission granted 3 Every person who is engaged in mineral exploration is granted, in accordance with these regulations, a remission of tax otherwise payable with respect to fuel used for mineral exploration. 31 Jan 2003 cF-13.4 Reg 26 s3. 5 FUEL TAX (MINERAL EXPLORATION) REMISSION F-13.4 REG 26 Application for remission 4(1) Every person who wishes to obtain a remission of tax with respect to fuel used for mineral exploration shall apply to the minister on a form satisfactory to the minister. (2) Together with an application pursuant to this section, the applicant must provide the minister with the following information: (a) evidence to establish to the minister’s satisfaction: (i) that the applicant paid the tax on the fuel that is the subject of the application and that the tax has not otherwise been remitted or rebated to the applicant; and (ii) of the amount of tax paid on the fuel mentioned in subclause (i); (b) evidence to establish to the minister’s satisfaction that the applicant is an eligible applicant; (c) evidence to establish to the minister’s satisfaction that the fuel was used solely in mineral exploration equipment and machinery and solely for mineral exploration; (d) any other information that the minister may require to determine whether or not to grant the remission or to determine the amount of tax to be remitted. (3) An application pursuant to this section must be made within four years of the date that the fuel that is the subject of the application was purchased or acquired by the eligible applicant. (4) At the request of the minister, the eligible applicant shall allow the minister to inspect the eligible applicant’s mineral exploration equipment and machinery and any records or books of the eligible applicant that relate to the application. (5) An eligible applicant may submit one or more applications respecting fuel purchased during a year. (6) No eligible applicant shall supply any false or misleading information to the minister on any application form or in response to any request for information from the minister. 31 Jan 2003 cF-13.4 Reg 26 s4. Approval of application for remission and amount of remission 5(1) If the minister has received an application from an eligible applicant and is satisfied that the eligible applicant has complied with these regulations, the minister shall pay the remission to the eligible applicant. (2) The amount of remission of tax that may be granted to an eligible applicant is equal to the total amount of tax paid on or after January 1, 2003 with respect to fuel that: (a) was purchased or acquired by the eligible applicant; and (b) was used solely in mineral exploration equipment and machinery and solely for mineral exploration. (3) No remission is to be granted to an eligible applicant with respect to fuel for which the tax has been otherwise remitted or rebated to the eligible applicant. 31 Jan 2003 cF-13.4 Reg 26 s5. 6 FUEL TAX F-13.4 REG 26 (MINERAL EXPLORATION) REMISSION Overpayment 6(1) The minister may declare any or all remissions of tax granted to an eligible applicant pursuant to these regulations to be an overpayment if, in the minister’s opinion: (a) the eligible applicant has knowingly made a false or misleading statement with respect to a material fact on any form or in any information or record provided to the minister pursuant to these regulations; (b) the eligible applicant has omitted to make a statement to the minister or to provide any information or record to the minister, and that omission results in a statement with respect to a material fact being misleading; or (c) the eligible applicant has failed to comply with these regulations. (2) If the minister declares a remission of tax to be an overpayment, the amount of the overpayment is deemed to be a debt due and owing to the Crown in right of Saskatchewan and may be recovered from the eligible applicant in any manner authorized pursuant to The Financial Administration Act, 1993 or in any other manner authorized by law. 31 Jan 2003 cF-13.4 Reg 26 s6. Coming into force 7 These regulations come into force on the day on which they are filed with the Registrar of Regulations. 31 Jan 2003 cF-13.4 Reg 26 s7. REGINA, SASKATCHEWAN Printed by the authority of THE QUEEN’S PRINTER Copyright©2003