British Columbia Gazette Part II — B.C. Reg. 312/2008
B.C. Reg. 312/2008
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Volume 51, No. 22
B.C. Reg. 312/2008
The British Columbia Gazette,
Part II
November 18, 2008
B.C. Reg. 312/2008 , deposited November 7, 2008, pursuant to the CARBON TAX ACT [Sections 84 and 85] and the MOTOR FUEL TAX ACT [Sections 71 and 73]. Order in Council 809/2008, approved and ordered November 6, 2008.
On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective January 1, 2009,
(
a) the Carbon Tax Regulation, B.C. Reg. 125/2008, is amended as set out in Appendix 1, and
(
b) the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended as set out in Appendix 2.
— K. KRUEGER, Minister of Small Business and Revenue and Minister Responsible for Deregulation; S. BOND, Presiding Member of the Executive Council.
Appendix 1
1 The Carbon Tax Regulation, B.C. Reg. 125/2008, is amended by adding the following Part:
Part 8.1 — Exempt Fuel Retailers Program
Definitions
41.1 In this Part:
"exempt fuel retailer" means a person who holds an exempt fuel retailer permit;
"exempt fuel retailer permit" means a permit issued under this Part;
"exempt percentage" means the percentage set by the director under
section 41.3;
"qualifying purchaser" means a purchaser who is exempt from tax
(
a) under
section 87 of the Indian Act (Canada), or
(
b) by virtue of an agreement between the government and a First Nation relating to former reserve land;
"reserve" has the same meaning as in the Indian Act (Canada);
"specified fuel" means a type or subcategory of a type of fuel specified in an exempt fuel retailer permit.
Exempt fuel retailer permit
41.2
(1) Subject to subsection (3) and on receipt of an application in the form specified by the director, the director may
(
a) issue an exempt fuel retailer permit for a type or subcategory of a type of fuel to a retail dealer whom the director considers is suitable and who is located on land that
(
i) is reserve land, or
(ii) was formerly reserve land and where, by virtue of an agreement between the government and a First Nation, purchasers could be qualifying purchasers, and
(
b) make the exempt fuel retailer permit subject to any other conditions and limitations specified by the director.
(2) A retail dealer who wishes to obtain an exempt fuel retailer permit must apply to the director for a permit for a specific location at which the retail dealer intends to sell the specified fuel.
(3) Before an applicant is issued an exempt fuel retailer permit, the applicant must enter into an agreement with the director, on behalf of the government, that sets out the duties to be performed by the retail dealer and any other matters the director considers necessary or advisable.
(4) An exempt fuel retailer must display the exempt fuel retailer permit in a prominent position at the location at which the retailer sells the specified fuel.
Exempt percentage of fuel purchases
41.3
(1) The director may set a percentage of a type or subcategory of a type of fuel that may be purchased for resale by an exempt fuel retailer without paying security under
section 32 of the Act.
(2) The director may set different percentages for different types or subcategories of a type of fuel or for different retailers.
(3) The director
(
a) may change the percentage of specified fuel with 30 days notice to the exempt fuel retailer, and
(4) The director may change the percentage of specified fuel at the request of the exempt fuel retailer, without providing notice, if the director is satisfied that the change is appropriate.
Collection and payment of security
41.4
(1) A collector or deputy collector who sells specified fuel to an exempt fuel retailer must not collect security under
section 32 of the Act in respect of the exempt percentage of that fuel.
(2) A collector who sells specified fuel to an exempt fuel retailer need not pay security under
section 30 of the Act in respect of the exempt percentage of that fuel.
(3) If the director is satisfied that a deputy collector has paid security on specified fuel that was sold to an exempt fuel retailer, the director must pay from the consolidated revenue fund to the deputy collector the difference between the amount of security the deputy collector paid on the fuel and the amount of security or tax the deputy collector received for the fuel.
Returns
41.5
(1) Subject to subsection (2), an exempt fuel retailer must, on or before the 15th day of each month in respect of fuel purchased or sold in the previous month,
(
a) deliver to the director a return in a form specified by the director,
(
b) deliver with the return referred to in paragraph (
a) any other documentation specified by the director, and
(
c) remit with the return referred to in paragraph (
a) the amount of tax collected in that previous month.
(2) The director may permit an exempt fuel retailer to deliver returns and remit tax on a quarterly or annual basis.
(3) An exempt fuel retailer permitted under subsection (2) to deliver returns and remit tax on a quarterly basis must deliver returns and remit tax on or before the 15th day of the first month following each 3-month period beginning on January 1, April 1, July 1 and October 1.
(4) An exempt fuel retailer permitted under subsection (2) to deliver returns and remit tax on an annual basis must deliver returns and remit tax on or before August 15 of each year.
(5) If an exempt fuel retailer has not collected tax on sales in the previous month, quarter or year, as applicable, the exempt fuel retailer must nonetheless deliver to the director a return under subsection (1), (3) or (4), as applicable.
(6) If an exempt fuel retailer permit is suspended under
section 41.6 (1), the exempt fuel retailer must continue to deliver returns and remit tax under subsection (1), (3) or (4), as applicable.
Suspension and cancellation of exempt fuel retailer permit
41.6
(1) The director may, without advance notice to the exempt fuel retailer, suspend an exempt fuel retailer permit for a period of up to 60 days
(
a) if the director is satisfied that the exempt fuel retailer knowingly gave false information on an application for the exempt fuel retailer permit, or
(
b) if the exempt fuel retailer refuses or neglects to comply with
(
i) a provision of the Act or this regulation,
(ii) a condition or limitation specified by the director on the permit, or
(iii) a provision of an agreement referred to in
section 41.2 (3).
(2) If the director suspends the exempt fuel retailer permit of a person under subsection (1), the director must, as soon as reasonably possible,
(
a) advise the person of the reasons for the suspension, and
(
b) provide the person with an opportunity to show the director why the suspension should be lifted.
(3) Subject to subsection (5), the director may, by notice delivered to the exempt fuel retailer, cancel the exempt fuel retailer permit
(
a) if the director is satisfied that the exempt fuel retailer knowingly gave false information on an application for the exempt fuel retailer permit, or
(
b) if the exempt fuel retailer refuses or neglects to comply with
(
i) a provision of the Act or this regulation,
(ii) a condition or limitation specified by the director on the permit, or
(iii) a provision of an agreement referred to in
section 41.2 (3).
(4) The director must, by notice delivered to the exempt fuel retailer, cancel the exempt fuel retailer permit, if the exempt fuel retailer obtained an exempt fuel retailer permit to operate at a location on land referred to in
section 41.2 (1) (a) (ii) and that land ceases to be land where purchasers can be qualifying purchasers.
(5) Before cancelling an exempt retailer permit under subsection (3), the director must
(
a) give the exempt fuel retailer notice of the reasons for the proposed cancellation, and
(
b) provide the exempt fuel retailer with an opportunity to show the director why the permit should not be cancelled.
(6) Cancellation of an exempt fuel retailer permit under subsection (3) or (4) takes effect on the later of
(
a) the date that notice of it is delivered to the exempt fuel retailer, and
(
b) the date stated in the notice.
(7) A suspension or cancellation of a permit under this
section does not relieve a retail dealer from any liability.
Automatic suspension and cancellation
41.7
(1) If an exempt fuel retailer permit issued to a person under the Motor Fuel Tax Act is suspended under that Act, the exempt fuel retailer permit issued to that person under this regulation is automatically suspended without notice for the same period as the suspension under the Motor Fuel Tax Act .
(2) If an exempt fuel retailer permit issued to a person under the Motor Fuel Tax Act is cancelled under that Act, the exempt fuel retailer permit issued to that person under this regulation is automatically cancelled without notice.
Appeals
41.8
(1) An appeal to the minister lies from a decision of the director about any of the following:
(
a) a refusal to issue an exempt fuel retailer permit;
(
b) the cancellation of an exempt fuel retailer permit, other than a cancellation under
section 41.6 (4).
(2) The appellant must set out in the notice of appeal a statement of all material facts and the reasons in support of the appeal.
(3) On receiving the notice of appeal, the minister must
(
a) consider the matter,
(
b) subject to subsection (4), affirm, amend or change the decision, and
(
c) promptly notify the appellant in writing of the result of the appeal.
(4) The minister may
(
a) affirm the decision of the director, or
(
b) direct the director to issue an exempt fuel retailer permit to the appellant, subject to the conditions and limitations that the director specifies.
(5) Sections 57 and 58 of the Act apply to appeals under this section.
Section 46 is amended by striking out "or 34" and substituting ", 34 or 41.5".
Appendix 2
1 The Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended by adding the following section:
Cancellation of appointments and certificates
1.2
(1) If a collector holds an appointment under
section 28 (1) or 32 (2) of the Motor Fuel Tax Act , as those provisions read immediately before July 1, 2008, the director must cancel the collector's appointment as provided in
section 30 (5) of the Act.
(2) If a registered consumer holds a registered consumer certificate under
section 37 (1) of the Motor Fuel Tax Act , as that provision read immediately before July 1, 2008, the director must cancel the registered consumer's appointment as provided in
section 37.1 (6) of the Act.
2 The following
part is added:
Part 3.2 — Exempt Fuel Retailers Program
Definitions
51.6 In this Part:
"exempt fuel retailer" means a person who holds an exempt fuel retailer permit;
"exempt fuel retailer permit" means a permit issued under this Part;
"exempt percentage" means the percentage set by the director under
section 51.71;
"qualifying purchaser" means a purchaser who is exempt from tax
(
a) under
section 87 of the Indian Act (Canada), or
(
b) by virtue of an agreement between the government and a First Nation relating to former reserve land;
"reserve" has the same meaning as in the Indian Act (Canada);
"specified fuel" means a type or subcategory of a type of fuel specified in an exempt fuel retailer permit.
Exempt fuel retailer permit
51.7
(1) Subject to subsection (3) and on receipt of an application in the form specified by the director, the director may
(
a) issue an exempt fuel retailer permit for a type or subcategory of a type of fuel to a retail dealer whom the director considers is suitable and who is located on land that
(
i) is reserve land, or
(ii) was formerly reserve land and where by virtue of an agreement between the government and a First Nation, purchasers could be qualifying purchasers, and
(
b) make the exempt fuel retailer permit subject to any other conditions and limitations specified by the director.
(2) A retail dealer who wishes to obtain an exempt fuel retailer permit must apply to the director for a permit for a specific location at which the retail dealer intends to sell the specified fuel.
(3) Before an applicant is issued an exempt fuel retailer permit, the applicant must enter into an agreement with the director, on behalf of the government, that sets out the duties to be performed by the retailer and any other matters the director considers necessary or advisable.
(4) An exempt fuel retailer must display the exempt fuel retailer permit in a prominent position at the location at which the retailer sells the specified fuel.
Exempt percentage of fuel purchases
51.71
(1) The director may set a percentage for a type or subcategory of a type of fuel that may be purchased for resale by an exempt fuel retailer without paying security under
section 40 of the Act.
(2) The director may set different percentages for different types or subcategories of a type of fuel or for different retailers.
(3) The director
(
a) may change the percentage of specified fuel with 30 days notice to the exempt fuel retailer, and
(4) The director may change the percentage of specified fuel at the request of the exempt fuel retailer, without providing notice, if the director is satisfied that the change is appropriate.
Collection and payment of security
51.8
(1) A collector or deputy collector who sells specified fuel to an exempt fuel retailer must not collect security under
section 40 of the Act in respect of the exempt percentage of that fuel.
(2) A collector who sells specified fuel to an exempt fuel retailer need not pay security under
section 38 of the Act in respect of the exempt percentage of that fuel.
(3) If the director is satisfied that a deputy collector has paid security on specified fuel that was sold to an exempt fuel retailer, the director must pay from the consolidated revenue fund to the deputy collector the difference between the amount of security the deputy collector paid on the fuel and the amount of security or tax the deputy collector received for the fuel.
Returns
51.81
(1) Subject to subsection (2), an exempt fuel retailer must, on or before the 15th day of each month in respect of fuel purchased or sold in the previous month,
(
a) deliver to the director a return in a form specified by the director,
(
b) deliver with the return referred to in paragraph (
a) any other documentation specified by the director, and
(
c) remit with the return referred to in paragraph (
a) the amount of tax collected in that previous month.
(2) The director may permit an exempt fuel retailer to deliver returns and remit tax on a quarterly or annual basis.
(3) An exempt fuel retailer permitted under subsection (2) to deliver returns and remit tax on a quarterly basis must deliver returns and remit tax on or before the 15th day of the first month following each 3-month period beginning on January 1, April 1, July 1 and October 1.
(4) An exempt fuel retailer permitted under subsection (2) to deliver returns and remit tax on an annual basis must deliver returns and remit tax on or before August 15 of each year.
(5) If an exempt fuel retailer has not collected tax on sales in the previous month, quarter or year, as applicable, the exempt fuel retailer must nonetheless deliver to the director a return under subsection (1), (3) or (4), as applicable.
(6) If an exempt fuel retailer permit is suspended under
section 51.9 (1), the exempt fuel retailer must continue to deliver returns and remit tax under subsection (1), (3) or (4), as applicable.
Suspension and cancellation of exempt fuel retailer permit
51.9
(1) The director may, without giving advance notice to the exempt fuel retailer, suspend an exempt fuel retailer permit for a period of up to 60 days
(
a) if the director is satisfied that the exempt fuel retailer knowingly gave false information on an application for the exempt fuel retailer permit, or
(
b) if the exempt fuel retailer refuses or neglects to comply with
(
i) a provision of the Act or this regulation,
(ii) a condition or limitation specified by the director on the permit, or
(iii) a provision of an agreement referred to in
section 51.7 (3).
(2) If the director suspends the exempt fuel retailer permit of a person under subsection (1), the director must, as soon as reasonably possible,
(
a) advise the person of the reasons for the suspension, and
(
b) provide the person with an opportunity to show the director why the suspension should be lifted.
(3) Subject to subsection (5), the director may, by notice delivered to the exempt fuel retailer, cancel the exempt fuel retailer permit
(
a) if the director is satisfied that the exempt fuel retailer knowingly gave false information on an application for the exempt fuel retailer permit, or
(
b) if the exempt fuel retailer refuses or neglects to comply with
(
i) a provision of the Act or this regulation,
(ii) a condition or limitation specified by the director on the permit, or
(iii) a provision of an agreement referred to in
section 51.7 (3).
(4) The director must, by notice delivered to the exempt fuel retailer, cancel the exempt fuel retailer permit, if the exempt fuel retailer obtained an exempt fuel retailer permit to operate at a location on land referred to in
section 51.7 (1) (a) (ii) and that land ceases to be land where purchasers can be qualifying purchasers.
(5) Before cancelling an exempt retailer permit under subsection (3), the director must
(
a) give the exempt fuel retailer notice of the reasons for the proposed cancellation, and
(
b) provide the exempt fuel retailer with an opportunity to show the director why the permit should not be cancelled.
(6) Cancellation of an exempt fuel retailer permit under subsection (3) or (4) takes effect on the later of
(
a) the date that notice of it is delivered to the exempt fuel retailer, and
(
b) the date stated in the notice.
(7) A suspension or cancellation of a permit under this
section does not relieve a retail dealer from any liability.
Automatic suspension and cancellation
51.91
(1) If an exempt fuel retailer permit issued to a person under the Carbon Tax Act is suspended under that Act, the exempt fuel retailer permit issued to that person under this regulation is automatically suspended without notice for the same period as the suspension under the Carbon Tax Act .
(2) If an exempt fuel retailer permit issued to a person under the Carbon Tax Act is cancelled under that Act, the exempt fuel retailer permit issued to that person under this regulation is automatically cancelled without notice.
Appeals
51.92
(1) An appeal to the minister lies from a decision of the director about any of the following:
(
a) a refusal to issue an exempt fuel retailer permit;
(
b) the cancellation of an exempt fuel retailer permit, other than a cancellation under
section 51.9 (4).
(2) The appellant must set out in the notice of appeal a statement of all material facts and the reasons in support of the appeal.
(3) On receiving the notice of appeal, the minister must
(
a) consider the matter,
(
b) subject to subsection (4), affirm, amend or change the decision, and
(
c) promptly notify the appellant in writing of the result of the appeal.
(4) The minister may
(
a) affirm the decision of the director, or
(
b) direct the director to issue an exempt fuel retailer permit to the appellant, subject to the conditions and limitations that the director specifies.
(5) Sections 51 and 52 of the Act apply to appeals under this section.
Section 52 is amended by striking out "or 45" and substituting ", 45 or 51.81".
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