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Volume 64, No. 6

65/2021

The British Columbia Gazette,

Part II

March 23, 2021

B.C. Reg. 65/2021 , deposited March 11, 2021, under the CARBON TAX ACT [section 84 (3) and (5)], the MOTOR FUEL TAX ACT [section 71 (2) and (6)], the PROVINCIAL SALES TAX ACT [sections 236 (2) and (4) and 241 (1)], the SOUTH COAST BRITISH COLUMBIA TRANSPORTATION AUTHORITY ACT [section 169.6 (3)] and the TOBACCO TAX ACT [section 44 (2)]. Order in Council 137/2021, approved and ordered March 11, 2021.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that

(

a) the Carbon Tax Regulation, B.C. Reg. 125/2008, is amended as set out in the attached Appendix 1,

(

b) the Consular Tax Exemption Regulation, B.C. Reg. 127/2008, is amended as set out in the attached Appendix 2,

(

c) the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended as set out in the attached Appendix 3, and

(

d) the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended as set out in the attached Appendix 4.

— S. ROBINSON, Minister of Finance ; M. RANKIN, Presiding Member of the Executive Council .

Appendix 1

Section 45 of the Carbon Tax Regulation, B.C. Reg. 125/2008, is repealed and the following substituted:

Certificate of lien form

45 For the purposes of

section 64 (2) of the Act, a certificate of lien must

(

a) be in the form specified by the director, and

(

b) include at least the following information:

(

i) the name and address of the person against whom the lien is being registered;

(ii) information sufficient to identify the real property against which the lien is being registered;

(iii) the amount remaining unpaid or unremitted.

2 The

Schedule is repealed.

Appendix 2

Section 1 of the Consular Tax Exemption Regulation, B.C. Reg. 127/2008, is amended by striking out "

section 2 " and substituting "

section 2 (1) ".

Section 2 is amended

(

a) by renumbering the

section as

section 2 (1),

(

c) by adding the following subsection:

Appendix 3

Section 1 (1) of the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended by repealing the definition of "dye" and substituting the following:

"dye" means a type of dye authorized by the director in accordance with

section 5.8; .

Section 5.5 is repealed and the following substituted:

Certificate of lien form

5.5 For the purposes of

section 57.1 (2) of the Act, a certificate of lien must

(

a) be in the form specified by the director, and

(

b) include at least the following information:

(

i) the name and address of the person against whom the lien is being registered;

(ii) information sufficient to identify the real property against which the lien is being registered;

(iii) the amount remaining unpaid or unremitted.

3 The following

section is added:

Authorized types of dye

5.8 For the purposes of the Act and this regulation, the director may authorize types of dye that meet all of the following criteria:

(

a) dyes must be concentrate mixtures;

(

b) dyes must be completely soluble in fuel, heating oil and non-motor fuel oil;

(

c) dyes must contain an agent for colouring fuel, heating oil and non-motor fuel oil.

Section 7 (

a) and (

d) is repealed and the following substituted:

(

a) at a refinery that is located in the Province and is owned or leased by the authorized person,

(

d) by using a dye injector that is mounted on a truck that is owned or leased by the authorized person.

5 Forms A and H are repealed.

Appendix 4

Section 102 of the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is repealed and the following substituted:

Certificate of lien form

102 For the purposes of

section 221 (2) (

a) of the Act, a certificate of lien must

(

a) be in the form specified by the director, and

(

b) include at least the following information:

(

i) the name and address of the person against whom the lien is being registered;

(ii) information sufficient to identify the real property against which the lien is being registered;

(iii) the amount remaining unpaid or unremitted.

2 The

Schedule is repealed.

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