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Volume 61, No. 6

50/2018

The British Columbia Gazette,

Part II

March 27, 2018

B.C. Reg. 50/2018 , deposited March 20, 2018, under the MOTOR FUEL TAX ACT [section 71]. Order in Council 128/2018, approved and ordered March 20, 2018.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective April 1, 2018, the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended as set out in the attached Appendix.

— C. JAMES, Minister of Finance and Deputy Premier ; S. ROBINSON, Presiding Member of the Executive Council .

Appendix

Section 2.3 of the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is repealed and the following substituted:

Exemptions for marine diesel fuel

2.3

(1) Marine diesel fuel that

(

a) is suitable for use in a marine gas turbine engine, and

(

b) is purchased for use in a marine gas turbine engine that propels a commercial passenger-carrying or cargo-carrying ship,

is exempt from tax under the Act, other than tax imposed under

section 13.2 of the Act.

(2) Marine diesel fuel for use or used in the operation of a cruise ship for a cruise that

(

a) is offered to members of the public for a fee, and

(

b) has a scheduled port of call outside of British Columbia,

is exempt from tax under the Act, other than tax imposed under

section 13.2 of the Act.

(3) Marine diesel fuel for use or used in the operation of a ship, other than a cruise ship, that

(

a) is prohibited from coasting trade under the Coasting Trade Act (Canada), and

(

b) does not engage in coasting trade, within the meaning of that Act,

is exempt from tax under the Act, other than tax imposed under

section 13.2 of the Act.

(4) Subject to subsection (5), a seller who sells marine diesel fuel that, under this section, is exempt from tax under the Act, and who does not collect the tax on the sale, must keep, at the seller’s principal office or principal place of business in the Province, the following information in respect of the sale:

(

a) the name of the purchaser;

(

b) the name of the ship in which the marine diesel fuel is to be used;

(

c) the quantity of marine diesel fuel purchased.

(5) Subsection (4) does not apply in respect of a sale of marine diesel fuel to which

section 1.1 (2) (

a) to (

c) of the Act applies.

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