Fuel Tax Accountability Act, F-23.01

1 FUEL TAX ACCOUNTABILITY c F-23.01 The Fuel Tax Accountability Act being Chapter F‑23.01* of The Statutes of Saskatchewan, 2007 (effective April 26, 2007). *NOTE: Pursuant to subsection 33(1) of The Interpretation Act, 1995, the Consequential Amendment sections, schedules and/or tables within this Act have been removed. Upon coming into force, the consequential amendments contained in those sections became part of the enactment(s) that they amend, and have thereby been incorporated into the corresponding Acts. Please refer to the Separate Chapter to obtain consequential amendment details and specifics. 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 c F-23.01 FUEL TAX ACCOUNTABILITY Table of Contents 1 Short title 2 SS 1993, c F‑13.4 amended 3 New Part IV.1 4 Section 71 amended 5 Coming into force 3 FUEL TAX ACCOUNTABILITY c F-23.01 CHAPTER F-23.01 Short title 1 This Act may be cited as The Fuel Tax Accountability Act. SS 1993, c F-13.4 amended 2 The Financial Administration Act, 1993 is amended in the manner set forth in this Act. 2007, c F‑23.01, s 2. New Part IV.1 3 The following Part is added after Part IV: “PART IV.1 Road-use Fuel Tax Accountability Report “Road-use fuel tax accountability report 18.1(1) In this section: (a) ‘provincial transportation expenditures’ means the total of moneys appropriated by the Legislature for a fiscal year for the department over which the minister responsible for The Highways and Transportation Act, 1997 presides, and expended for the fiscal year by that department, less: (i) moneys expended by that department on constructing, operating, preserving or maintaining airports for the fiscal year; (ii) moneys expended by that department on executive management for the fiscal year; and (iii) amounts received by the Government of Saskatchewan from the Government of Canada for the fiscal year for the purpose of constructing, operating, preserving or maintaining transportation systems and infrastructure for motor vehicles; (b) ‘road-use fuel tax revenues’ means the total tax collected for a fiscal year pursuant to The Fuel Tax Act, 2000 less: (i) any tax that is collected for the fiscal year respecting locomotive fuel; (ii) any tax that is collected for the fiscal year respecting propane; (iii) any tax that is collected for the fiscal year respecting aviation fuel used to operate an aircraft; (iv) any rebate, refund, credit, allowance or commission that is allowed for the fiscal year pursuant to The Fuel Tax Act, 2000 or The Revenue and Financial Services Act and that is prescribed in the regulations; and (v) any grant or other financial assistance that is made or provided for the fiscal year pursuant to an Act, that relates to encouraging the use of ethanol or other fuel alternatives and that is prescribed in the regulations. 4 c F-23.01 FUEL TAX ACCOUNTABILITY (2) Commencing with the 2007-08 fiscal year, the minister shall prepare a report for each fiscal year that: (a) sets out: (i) the road-use fuel tax revenues for the fiscal year; (ii) the provincial transportation expenditures for the fiscal year; and (iii) the amount by which the road‑use fuel tax revenues exceed or fall short of provincial transportation expenditures for the fiscal year; and (b) shows the cumulative amount by which road‑use fuel tax revenues have exceeded or fallen short of provincial transportation expenditures since the start of the 2007-08 fiscal year. (3) Every report prepared pursuant to subsection (2) for a fiscal year must be included with the public accounts for that fiscal year. (4) If there is an excess in the cumulative amount mentioned in clause (2)(b), the minister shall submit a plan to manage provincial transportation expenditures with the objective of bringing road‑use fuel tax revenues and provincial transportation expenditures into balance. (5) Any plan prepared pursuant to subsection (4) must be laid before the Legislative Assembly at the same time as the estimates for the next fiscal year are laid before the Legislative Assembly. (6) In subsection (5), ‘next fiscal year’ means the fiscal year following the fiscal year in which the report prepared pursuant to subsection (2) is laid before the Legislative Assembly”. 2007, c F‑23.01, s 3. Section 71 amended 4 Subsection 71(1) is repealed and the following substituted: “(1) The Lieutenant Governor in Council may make regulations: (a) prescribing any matter or thing required or authorized to be prescribed in the regulations; (b) defining, enlarging or restricting the meaning of any word or phrase used in this Act but not defined in this Act; (c) respecting any other matter or thing that the Lieutenant Governor in Council considers necessary to carry out the intent of this Act”. 2007, c F‑23.01, s 4. Coming into force 5 This Act comes into force on assent. 2007, c F‑23.01, s 5. REGINA, SASKATCHEWAN Printed by the authority of THE QUEEN’S PRINTER Copyright©2007