127/2008

O.C. 388/2008

June 6, 2008

July 1, 2008

Carbon Tax, Motor Fuel Tax, Provincial Sales Tax, South Coast British Columbia Transportation Authority and Tobacco Tax Acts

Consular Tax Exemption Regulation

[Last amended March 11, 2021 by B.C. Reg. 65/2021]

127_2008_pit

Exemptions

Subject to

section 3, the persons described in

section 2 (1), in their capacity as

a) to (b.1

Repealed. [B.C. Reg. 91/2013, Sch. s. 3 (a).]

b.2

purchasers under

Part 7.1 of the South Coast British Columbia Transportation Authority Act ,

b.3

persons liable to pay tax under the Provincial Sales Tax Act ,

consumers under the Tobacco Tax Act ,

purchasers or users of fuel under the Motor Fuel Tax Act , or

purchasers or users of fuel or persons who burn combustibles under the Carbon Tax Act

are exempt from the South Coast British Columbia Transportation Authority Act , Provincial Sales Tax Act , Tobacco Tax Act , Motor Fuel Tax Act or Carbon Tax Act , as the case may be.

[am. B.C. Regs. 216/2010, Sch. s. 2; 91/2013, Sch. s. 3; 65/2021, App. 2, s. 1.]

Persons who are exempt

Section 1 applies to the following persons:

diplomatic agents and administrative and technical staff of a diplomatic mission situated in Canada who are citizens of the country operating the diplomatic mission;

officials of United Nations' agencies situated in Canada, or of any other international organization situated in Canada, who have diplomatic privileges and immunities recognized by the foreign affairs department;

career consular officers of a consular post situated in British Columbia, or of a consular post situated elsewhere in Canada but accredited for British Columbia by the foreign affairs department, who are citizens of the country operating the consular post;

career consular employees of consular posts situated in British Columbia who are citizens of the country operating the consular post;

spouses of the persons referred to in paragraphs (

a) to (d);

United Nations' agencies situated in Canada;

an international organization situated in Canada, to the extent that the international organization has privileges and immunities under

section 5 of the Foreign Missions and International Organizations Act (Canada).

[am. B.C. Regs. 150/2013, s. 1; 149/2014; 65/2021, App. 2, s. 2.]

Persons who are not exempt

Section 1 does not apply to the following persons:

Canadian citizens;

permanent residents as defined in the Immigration and Refugee Protection Act (Canada);

honorary consular officers.

[en. B.C. Reg. 150/2013, s. 2.]

[Provisions relevant to the enactment of this regulation: Carbon Tax Act , S.B.C. 2008, c. 40, s. 84 Motor Fuel Tax Act , R.S.B.C. 1996, c. 317, s. 71 Provincial Sales Tax Act , S.B.C. 2012, c. 35, s. 241 South Coast British Columbia Transportation Authority Act , S.B.C. 1998, c. 30, s. 169 Tobacco Tax Act , R.S.B.C. 1996, c. 452, s. 44 (2)]