British Columbia Order in Council — Order under Motor Fuel Tax Effective January 1, 2001: B (O.C. 1610/2000)

O.C. 1610/2000

British Columbia — Orders in Council

reside g Member of the Executive Council PROVINCE OF BRITISH COLUMBIA ORDER OF THE LIEUTENANT GOVERNOR IN COUNCIL Order in Council No. 1610 , Approved and Ordered N OV 2 2 2000 Lieutenant Governor Executive Council Chambers, Victoria 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, 2001, the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended as set out in the attached Schedule. se•••••7 Minister of Finance and Corporate Relations (This

part is for administrative purposes only and is not part of the Order.) Authority under which Order is made: Act and section:- Motor Fuel Tax Act, s. 71 (2) Other (specify):- November 20, 2000 1606/2000/88

SCHEDULE 1

Section 1 of the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended by renum- bering the

section as

section 1 (1) and by adding the following subsection:

(2) For the purpose of the Act and this regulation "alternative motor fuel" means a Category 1 alternative motor fuel or a Category 2 alternative motor fuel, within the meaning of

Part 3.1. 2 The following sections are added: Tax on propane 2.1

(1) A retail dealer must not sell propane to a purchaser unless the retail dealer holds a valid registration certificate issued under the Social Service Tax Ac;.

(2) A retail dealer who sells propane to a purchaser must collect the tax imposed by the Act and remit that tax to the minister at the same time and in the same manner as a vendor under the Social Service Tax Act is required to remit tax collected under that Act. Exemption from requirement to pay security 2.2 A person who acquires propane for resale must not pay or collect the security referred to in sections 38 to 40 of the Act. 3

Section 51.1 is repealed. 4 The following

Part is added after

Part 3:

PART 3.1 — ALTERNATIVE MOTOR FUELS

Definitions 51.1 In this Part: "Category 1 alternative motor fuel" means (

a) a fuel, used to propel motor vehicles, that when compared to (

i) gasoline, if the fuel is for use in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, or (ii) diesel fuel, if the fuel is for use in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine 1 of 3

II I is shown in tests and analyses approved by the Ministry of Environment, Lands and Parks and performed by a testing agency approved by that ministry to have the potential (iii) to produce at least a 10% reduction in emissions from motor vehicle operation of at least one emission group, (iv) to reduce the emissions from motor vehicle operation of at least one other emission group, and (

v) to produce less than 5% increase in emissions from motor vehicle operation of any other emission group, or (

b) propane used for one or more of the purposes for which coloured fuel may be used under

section 15 or 15.1 of the Act; "Category 2 alternative motor fuel" means fuel, used to propel motor vehicles, that when compared to (

a) gasoline, if the fuel is for use in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, or (

b) diesel fuel, if the fuel is for use in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine is shown in tests and analyses approved by the Ministry of Environment, Lands and Parks and performed by a testing agency approved by that ministry to have the potential (

c) to reduce greenhouse gas emissions from motor vehicle operation by at least 35%, and (

d) to produce less than 5% increase in emissions from motor vehicle operation of any other emission group; "emission group" means one of the following groups: (

a) greenhouse gases; (

b) nitrogen oxides; (

c) sulphur oxides; (

d) particulate matter; (

e) volatile organic compounds; (0 air toxics; "greenhouse gases" means carbon dioxide, nitrous oxide and methane; "market share" means the results from the following formula: A MS = -B 100 where MS = the market share; A = the energy measured in terajoules of the total volume of a type of alternative motor fuel sold in British Columbia, as determined by data published by Statistics Canada for the last calendar year for which data is available from Statistics Canada; page 2 of 3

I B = the energy measured in terajoules of the total volume of all motor fuel sold in British Columbia, as determined by data published by Statistics Canada for the last calendar year for which data is available from Statistics Canada. Establishing tax rates 51.2

(1) The tax rate established for an alternative motor fuel increases in accordance with subsection (3) as the market share for that fuel increases.

(2) Despite subsection (3), the tax rate for an alternative motor fuel does not decrease if the market share for that fuel decreases.

(3) The tax rates applicable to Category 1 and Category 2 alternative motor fuels are set out in the following table: TAX RATES FOR ALTERNATIVE MOTOR FUELS Market Share Tax Rates (cents per litre) Category 1 Category 2 Less than 3.5% 3.5% to less than 6.5% 6.5% to less than 10% exempt 2.8¢ 5.50 exempt I.7c 3.90

(4) Tax rates set out in subsection (3) take effect 90 days after the data used to determine market shares is published by Statistics Canada. Specific alternative motor fuels 51.3 Despite

section 51.2, the tax rate for an alternative motor fuel set out in Column 1 of the following table is the rate set out opposite in Column 2. TAX RATES FOR SPECIFIC.ALTERNATIVE MOTOR FUELS (ADJUSTED FOR ENERGY EQUIVALENCY WITH GASOL NE) COLUMN 1 COLUMN 2 Fuel Tax Rates (cents per litre) Propane Natural gas Fuel with 85% methanol Fuel with 85% ethanol 2.10 Exempt Exempt Exempt Exemption for farmers 51.4 A farmer is exempt from the tax imposed by the Act in respect of propane purchased for a use referred to in

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

j) or (

k) of the Act. page 3 of 3

Document details

Collection	British Columbia — Orders in Council
Citation	O.C. 1610/2000
Type	order_in_council
Volume / chapter	arc oic 1610 2000
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	1ad23aa43231e36ddb7fc8c1a0cf9876620e3b7c

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