Copyright © Queen's Printer,

Victoria, British Columbia, Canada

Licence

Disclaimer

Volume 52, No. 3

B.C. Reg. 13/2009

The British Columbia Gazette,

Part II

February 10, 2009

B.C. Reg. 13/2009 , deposited January 30, 2009, pursuant to the CARBON TAX ACT [Section 84]. Order in Council 38/2009, approved and ordered January 29, 2009.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective February 1, 2009, the Carbon Tax Regulation, B.C. Reg. 125/2008, is amended as set out in the attached Schedule.

— C. HANSEN, Minister of Finance ; S. BOND, Presiding Member of the Executive Council .

Schedule

Section 17 (2) of the Carbon Tax Regulation, B.C. Reg. 125/2008, is repealed and the following substituted:

(2) If a person combusts coke, high heat value coal, low heat value coal or a combination of them as a reductant in the production of lead, the person is entitled to an exemption from the tax payable in respect of the coke, high heat value coal or low heat value coal under

section 11 of the Act equal to the amount set out in column 1 of the table multiplied by the number of tonnes of lead produced using the coke, high heat value coal, low heat value coal or a combination of them as a reductant during the period set out in column 3 of the table.

(3) If a person combusts coke, high heat value coal, low heat value coal or a combination of them as a reductant in the production of zinc, the person is entitled to an exemption from the tax payable in respect of the coke, high heat value coal or low heat value coal under

section 11 of the Act equal to the amount set out in column 2 of the table multiplied by the number of tonnes of zinc produced using the coke, high heat value coal, low heat value coal or a combination of them as a reductant during the period set out in column 3 of the table.

Table

Item

Column 1

Amount per

tonne of lead

Column 2

Amount per

tonne of zinc

Column 3

Period during which coke, high heat value coal,

low heat value coal or combination of

them is used as a reductant

$1.440

$4.565

February 1, 2009 to June 30, 2009

$2.161

$6.847

During the year beginning on July 1, 2009

$2.881

$9.129

During the year beginning on July 1, 2010

$3.601

$11.412

During the year beginning on July 1, 2011

$4.321

$13.694

Any time on or after July 1, 2012

Section 26 (2) is repealed and the following substituted:

(2) If the director is satisfied that coke, high heat value coal, low heat value coal or a combination of them was combusted as a reductant in the production of lead, the director must, on application, pay the applicant a refund of the tax paid in respect of the coke, high heat value coal or low heat value coal equal to the amount set out in column 1 of the table multiplied by the number of tonnes of lead produced using the coke, high heat value coal, low heat value coal or a combination of them as a reductant purchased during the period set out in column 3 of the table.

(3) If the director is satisfied that coke, high heat value coal, low heat value coal or a combination of them was combusted as a reductant in the production of the zinc, the director must, on application, pay the applicant a refund of the tax paid in respect of the coke, high heat value coal or low heat value coal equal to the amount set out in column 2 of the table multiplied by the number of tonnes of zinc produced using the coke, high heat value coal, low heat value coal or a combination of them as a reductant purchased during the period set out in column 3 of the table.

Table

Item

Column 1

Amount per

tonne of lead

Column 2

Amount per

tonne of zinc

Column 3

Period during which coke, high heat value coal,

low heat value coal or combination of them

purchased for use as a reductant

$1.440

$4.565

February 1, 2009 to June 30, 2009

$2.161

$6.847

During the year beginning on July 1, 2009

$2.881

$9.129

During the year beginning on July 1, 2010

$3.601

$11.412

During the year beginning on July 1, 2011

$4.321

$13.694

Any time on or after July 1, 2012

Copyright © 2009: Queen's Printer, Victoria, British Columbia, Canada