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Volume 50, No. 4

B.C. Reg. 31/2007

The British Columbia Gazette,

Part II

February 27, 2007

B.C. Reg. 31/2007, deposited February 21, 2007, pursuant to the MOTOR FUEL TAX ACT [Section 71 (2)]. Order in Council 85/2007, approved and ordered February 20, 2007.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective February 21, 2007, the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended in accordance with the attached Schedule.

— C. TAYLOR, Minister of Finance; G. CAMPBELL, Presiding Member of the Executive Council.

Schedule

Section 51.1 of the Motor Fuel Tax Regulation, B.C. Reg. 415/85, is amended

(

a) by striking out "Minister of Water, Land and Air Protection" wherever it appears and substituting "Minister of Environment", and

(

b) by repealing the definition of "market share" .

2 The following

section is added:

Definition of "biodiesel fuel"

51.11 In the Act and the regulations, "biodiesel fuel" means a fuel that is mono-alkyl esters of long chain fatty acids derived from plant or animal matter.

3 Sections 51.2 and 51.3 are repealed and the following substituted:

Tax rates and exemptions for specific alternative motor fuels

51.2

(1) Subject to subsection (2), the tax rate or exemption for a fuel referred to in column 1 of the following table, that has qualified for the category of alternative motor fuel set out in column 2 of the table, is the rate or exemption set out in column 3 of the table:

Tax Rates and Exemptions for Specific Alternative Motor Fuels

Item

Column 1

Fuel

Column 2

Category

Column 3

Tax Rate or Exemption

100% biodiesel fuel

Exempt

The biodiesel fuel portion of a blend

of biodiesel fuel and diesel fuel

Exempt

The ethanol portion of a blend of

ethanol and gasoline or diesel fuel

if the ethanol portion is not less

than 5% or more than 25%

Exempt

Fuel with at least 85% ethanol

Exempt

Fuel with at least 85% methanol

Exempt

Natural gas

Exempt

Propane

2.7 cents per litre

(2) Subsection (1) does not apply to fuel that is subject to any of the following provisions of the Act:

(

a) section 5 [tax on coloured fuel] ;

(

b) section 6 [tax on marine diesel fuel and

locomotive fuel] ;

(

c) section 7 [tax on jet fuel] ;

(

d) section 8 [tax on aviation fuel] .

Section 51.4 is repealed and the following substituted:

Exemption for farmers

51.4 A farmer is exempt from the tax imposed by the Act in respect of propane that is purchased

(

a) for a use referred to in

section 15 (1) (b), (i), (

j) or (

k) of the Act, or

(

b) for the purpose of operating on a farm

(

i) a motor vehicle, or

(ii) machinery

by or on behalf of a farmer for the purpose of farming.

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