Bulletin d'information ""'95-6 December 1, 1995 Subject: SPECIFIC TAX ON GASOLINE IN THE METROPOLITAN MONTRÉAL REGION TO FUND THE AGENCE MÉTROPOLITAINE DE TRANSPORT Further to the tabling last June of Bill 1 02 creating the Agence métropolitaine de transport (AMT), the Minister of Transport today announced that part of the Agency's funding would be derived from a tax of 1.5 cents a litre applicable, as of January 1, 1996, throughout the metropolitan Montréal region under the responsibility of the AMT. Consequently, subject to the sanction of Bill 102 by the National Assembly and to its application as of January 1, 1996, the fuel tax applicable to gasoline will rise from 15.2 cents a litre to 16.7 cents a litre, as of this date, throughout the territory under the responsibility of the AMT. The municipalities included within this territory are mentioned in the appendix. Accordingly, the fuel tax will be raised by 1.5 cents a litre wh en a retail dealer delivers this fuel to a consumer within the territory of the AMT. A collection officer will therefore have to collect the tax increase in advance when he delivers gasoline in the territory of the AMT to a wholesaler who is not under an agreement with the ministère du Revenu or to a retail dealer. However, this increase in the gasoline tax will not apply to gasoline used to supply an aircraft engine which currently enjoys a reduced rate of 3 cents a litre. In addition, the exemptions and refunds included in the fuel tax system will also apply to the additional tax.
- 2 - Furthermore, to enforce the integrity of this measure, the fuel tax system will be changed to include self-assessment rules applicable to a consumer who brings bulk gasoline into the territory of the AMT on which the additional tax has not been acquitted. Similarly, a retail dealer who brings gasoline into the territory of the AMT on which the fuel tax has '... "~be'err'coliectechn"advanceânhe "regular"rate"ur'ata"reclt:lced-rate'wiu-have' to"remit the additional tax he collects on gasoline delivered in this territory to the ministère du Revenu. Also, a refund mechanism will be implemented for wholesalers who are not under an agreement, retail dealers and consumers who obtain supplies of bulk gasoline from collection officers situated in the territory of the AMT and who subsequently deliver or bring ail or part of this gasoline outside the territory. The refund will apply to the portion of the gasoline delivered or brought outside the territory of the AMT. Inventory A person who, within the territory of the AMT, se Ils gasoline on which the fuel tax has been collected in advance, will have to take an inventory of the gasoline he has in stock at midnight, December 31, 1995, and remit the amount equal to the applicable tax according to the new rate, after deducting the portion already paid, using the form provided by the ministère du Revenu for this purpose.
APPENDIX MUNICIPALITIES INCLUDED IN THE TERRITORY OF THE AGENCE MÉTROPOLITAINE DE TRANSPORT Town of Anjou Town of Baie-d'Urfé Town of Beaconsfield Ville de Beloeil Ville de Blainville Ville de Boisbriand Vi Ile de Bois-des-Filion Ville de Boucherville Ville de Brossard Ville de Candiac Ville de. Carignan Ville de Chambly Ville de Charlemagne Ville de Châteauguay City of Côte-Saint-Luc Ville de Delson Ville de Deux-Montagnes Ville de Dollard-des-Ormeaux City of Dorval Town of Greerifield Park Town of Hampstead Town of Hudson Town of Kirkland Ville de Lachenaie Ville de Lachine Ville de La Plaine Ville de La Prairie Ville de LaSalle Ville de Laval Ville de Le Gardeur Ville de LeMoyne Ville de Léry Ville de L'Île-Bizard Ville de L'Île-Cadi eux Ville de L'Île-Dorval Ville de L'Île-Perrot Ville de Longueuil Ville de Lorraine
- 2 - Town of Maple Grove Ville de Mascouche "Municipality'of'rMcMasterviHe Ville de Mercier City of Montréal Ville de Montréal-Est Ville de Montréal-Nord Town of Montréal West Town of Mount Royal Ville de Mont-Saint-Hilaire Municipalité de Notre-Dame-de-Bon Secours Paroisse de Notre-Dame-de-l'Île-Perrot Town of Otterburn Park Ville d'outremont Ville de Pierrefonds Ville de Pincourt Village de Pointe-Calumet City of Pointe Claire Village de Pointe-des-Cascades Ville de Repentigny Ville de Richelieu Ville de Rosemère Town of Roxboro "'.'Municipalité"de Saint..,Amable Ville de Saint-Basile-Ie-Grand Ville de Saint-Bruno-de-Montarville Ville de Saint-Constant Ville de Sainte-Anne-de-Bellevue Ville de Sainte-Anne-des-Plaines Ville de Sainte-Catherine Ville de Sainte-Geneviève Ville de Sainte-Julie Ville de Sainte-Marthe-sur-Ie-Lac Ville de Sainte-Thérèse Ville de Saint-Eustache Ville de Saint-Hubert Paroisse de Saint-Isidore Paroisse de Saint-Joseph-du-Lac City of Saint-Lambert Ville de Saint-Laurent Paroisse de Saint-Lazare Ville de Saint-Léonard
- 3 - Municipalité de Saint-Mathias-sur Richelieu Municipalité de Saint-Mathieu Municipalité de Saint-Mathieu-de-Beloeil Paroisse de Saint-Philippe Ville de Saint-Pierre Paroisse dé Saint-Sulpice Village de Senneville Municipalité de Terrasse-Vaudreuil Ville de Terrebonne Ville de Varennes Ville de Vaudreuil-Dorion Village de Vaudreuil-sur-Ie-Lac Ville de Verdun City of Westmount
VERSION ANGLAISE DU BULLETIN D'INFORMATION 95-7 DU MINISTÈRE DES FINANCES ERRATUM La version anglaise du bulletin d'information 95-7, intitulé «Élargissement du crédit d'impôt pour films aux émissions de type variété et magazine, moratoire à l'égard de certains montages financiers dans le cadre du programme des SPEQ et autres mesures fiscales», qui a été rendue publique le 20 décembre 1995, ne constituait pas la version finale de ce bulletin. La version anglaise du bulletin d'information 95-7 émise aujourd'hui remplace donc celle du 20 décembre 1995. ENGLISH VERSION OF THE MINISTÈRE DES FINANCES INFORMATION BULLETIN 95-7 ERRATUM The English version of Information Bulletin 95-7, entitled «Broadening of the film tax credit to variety and magazine-type programs, moratorium on certain financial arrangements under the QBle program, and other fiscal measures», made public on December 2Oth, 1995, is not the final version. The English version of Information Bulletin 95-7 published today replaces the version issued on December 2Oth, 1995.