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46, No. 7

B.C. Reg. 132/2003

The

British Columbia Gazette,

Part II

April 8, 2003

B.C. Reg. 132/2003, deposited March 28, 2003, pursuant to the MOTOR FUEL TAX ACT [Section 71] and the BUDGET MEASURES IMPLEMENTATION ACT, 2003 [Section 55]. Order in Council 293/2003, approved and ordered March 28, 2003.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, retroactive to February 19, 2003, the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended by adding the following section:

Exemption for marine gas oil

2.3

(1) In this section, "marine gas oil" means marine diesel fuel that is suitable for use in a marine gas turbine engine.

(2) Marine gas oil that is purchased for use and is used in a marine gas turbine that propels a commercial passenger or cargo carrying ship is exempt from tax.

(3) A seller who sells marine gas oil without collecting the tax must keep, at the seller's principal office or principal place of business in the province, the following information in respect of a sale of marine gas oil:

(

a) the name of the purchaser;

(

b) the name of the ship in which the marine gas oil is to be used;

(

c) the quantity of marine gas oil purchased. — G. COLLINS, Minister of Finance; G. CAMPBELL, Presiding Member of the Executive Council.

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