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2009 Legislative Session: 1st Session, 39th Parliament

FIRST READING

The following electronic version is for informational purposes only.

The printed version remains the official version.

HONOURABLE COLIN HANSEN

MINISTER OF FINANCE AND

DEPUTY PREMIER

BILL 2 – 2009

BUDGET MEASURES

IMPLEMENTATION ACT (No. 2), 2009

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:

Part 1 – Non-Tax Budget Measures

Balanced Budget and Ministerial Accountability Act

SECTION 1: [Balanced Budget and Ministerial Accountability Act,

section 2.1] extends

the authority to forecast budget deficits in the main estimates to the 2012-2013 fiscal year.

Section 2.1 of the Balanced Budget and Ministerial Accountability Act, S.B.C. 2001, c. 28, is amended by striking out " 2009-2010 fiscal year and the 2010-2011 fiscal year. " and substituting " 2009-2010 to 2012-2013 fiscal years. "

SECTION 2: [Balanced Budget and Ministerial Accountability Act,

section 5] amends the

section to refer to voted operating expenses and recognize revisions due to

supplementary estimates.

Section 5 (1) and (1.1) is repealed and the following substituted:

(1) Half of the 20% reduction in salary under

section 3, for any period in a fiscal year when a member of the Executive Council was a minister with portfolio responsible for operating expenses authorized by a vote, becomes due and payable to that member on the next day after the public accounts for that fiscal year are made public, if the actual amount of those operating expenses does not exceed the estimated amount of those operating expenses for that fiscal year in the main estimates, subject to subsection (2) and any revision under

section 6 (1.1) or (1.2).

SECTION 3: [Balanced Budget and Ministerial Accountability Act,

section 6] requires the

Minister of Finance to make public a revised statement reflecting any supplementary

estimates that are presented to the Legislative Assembly.

Section 6 is amended by adding the following subsection:

(1.2) If supplementary estimates are presented for a fiscal year, the minister must make public with the supplementary estimates a statement of the information referred to in subsection (1) (

a) in relation to that fiscal year, revised to reflect the supplementary estimates.

Budget Transparency and Accountability Act

SECTION 4: [Budget Transparency and Accountability Act,

section 6.1] delays the date on

which the main estimates for the 2010-2011 fiscal year must be presented to

the Legislative Assembly.

4 The Budget Transparency and Accountability Act, S.B.C. 2000, c. 23, is amended by adding the following section:

Exception for 2010-2011

6.1 Despite

section 6 (1), the minister may present the main estimates for the 2010-2011 fiscal year to the Legislative Assembly with the budget for that fiscal year on March 2, 2010.

SECTION 5: [Budget Transparency and Accountability Act,

section 10] delays the date by

which the quarterly report in respect of the first 9 months of the 2009-2010 fiscal

year must be made public.

Section 10 is amended by adding the following subsection:

(3.1) Despite subsection (3) (c), a quarterly report in respect of the first 9 months of the 2009-2010 fiscal year may be made public with the presentation under

section 6.1 of the main estimates for the 2010-2011 fiscal year.

Continuing Care Act

SECTION 6: [Continuing Care Act,

section 5] authorizes the requiring of information necessary

to administer the Act.

Section 5 of the Continuing Care Act, R.S.B.C. 1996, c. 70, is amended by adding the following subsections:

(3) The minister, an officer of the minister's ministry or an employee of a health authority may require a person to

(

a) provide, by means of an affidavit or otherwise, information respecting the person or the members of the person's family thought necessary by the minister, officer or employee for the proper administration of this Act, and

(

b) consent to the release to the minister, officer or employee of personal information respecting the person for the purposes of verifying the information provided under paragraph (a).

(4) The minister may establish forms for the purposes of subsection (3).

SECTION 7: [Continuing Care Act,

section 6] authorizes the making of regulations

respecting rates and payments by clients for continuing care services.

Section 6 is amended

(

a) in subsection (1) by striking out " and may prescribe different rates for different classes of client ", and

(

b) by adding the following subsection:

(3) For the purposes of subsection (1), the Lieutenant Governor in Council may make regulations as follows:

(

a) respecting the manner in which rates are to be calculated and payments by clients are to be made;

(

b) prescribing different rates for different classes of clients, including classes based on the date on which clients were approved to receive, or did receive, continuing care;

(

c) in respect of that portion of the cost of receiving continuing care that a client must pay,

(

i) exempting clients or classes of clients from making payments, and

(ii) authorizing the minister to waive all or part of a payment that a client or class of client would otherwise have to pay.

Finance Statutes (Deficit Authorization and Debt Elimination)

Amendment Act, 2009

SECTION 8: [Finance Statutes (Deficit Authorization and Debt Elimination) Amendment

Act, 2009,

section 7] provides that the repeal of

section 2.1 [deficits permitted

for certain fiscal years] of the Balanced Budget and Ministerial Accountability

Act and the enactment of

section 8.1 [operating debt elimination] of the

Budget Transparency and Accountability Act come into force on April 1,

Section 7 of the Finance Statutes (Deficit Authorization and Debt Elimination) Amendment Act, 2009, S.B.C. 2009, c. 2, is amended in Column 2 of Item 2 by striking out " April 1, 2011 " and substituting " April 1, 2013 ".

Financial Administration Act

SECTION 9: [Financial Administration Act,

section 3] provides for appointing to the Treasury

Board members of the Legislative Assembly who are not members of the

Executive Council.

Section 3 (1) of the Financial Administration Act, R.S.B.C. 1996, c. 138, is repealed and the following substituted:

(1) The committee of the Executive Council called the Treasury Board is continued and consists of the following:

(

a) the Minister of Finance as chair;

(

b) another member of the Executive Council appointed by the Lieutenant Governor in Council and designated in the appointment as vice chair;

(

c) subject to subsection (1.1), other members of the Legislative Assembly appointed by the Lieutenant Governor in Council.

(1.1) The majority of members of the Treasury Board must be members of the Executive Council.

Financial Information Act

SECTION 10: [Financial Information Act,

Schedule 2] is consequential to the repeal of the

Tourism British Columbia Act .

Schedule 2 of the Financial Information Act, R.S.B.C. 1996, c. 140, is amended by striking out " Tourism British Columbia ".

Freedom of Information and Protection of Privacy Act

SECTION 11: [Freedom of Information and Protection of Privacy Act,

Schedule 2] is consequential

to the repeal of the Tourism British Columbia Act .

Schedule 2 of the Freedom of Information and Protection of Privacy Act, R.S.B.C. 1996, c. 165, is amended by striking out the following:

Public Body:

Tourism British Columbia

Head:

Chair .

Hospital Insurance Act

SECTION 12: [Hospital Insurance Act,

section 29] authorizes the making of regulations

respecting rates and payments by beneficiaries for treatment or services.

Section 29 (3) of the Hospital Insurance Act, R.S.B.C. 1996, c. 204, is amended by adding the following paragraphs:

(a.1) in respect of payments referred to in paragraph (a), prescribing different rates for different classes of beneficiaries, including classes based on the date on which beneficiaries were approved to receive, or did receive, treatment or services;

(b.1) authorizing the minister to waive, in respect of a beneficiary or class of beneficiary, all or part of a payment referred to in paragraph (a); .

Hotel Room Tax Act

SECTION 13: [Hotel Room Tax Act,

section 3.1] is consequential to the repeal of the Tourism

British Columbia Act and provides that the revenue raised under this

section

of the Act is for the purpose of promoting tourism.

Section 3.1 of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, is amended by striking out " for the raising of revenue for the purposes of Tourism British Columbia " and substituting " for the raising of revenue for the purpose of promoting tourism ".

Tourism Act

SECTION 14: [Tourism Act,

section 1]

authorizes the minister to sell or otherwise provide tourism-related products and services to any person;

authorizes the minister to authorize a person to sell or dispose of such products on the minister's behalf;

authorizes the minister to sell such products to others for resale;

authorizes the minister to sell advertising space in those products;

authorizes the minister to establish the price at which services, products and advertising space may be sold.

Section 1 of the Tourism Act, R.S.B.C. 1996, c. 453, is amended by adding the following subsections:

(3) Without limiting subsections (1) and (2), the minister may

(

a) sell or otherwise dispose of to any person, or authorize a person or organization to sell or otherwise dispose of to any person, magazines, informational material or other products or services related to the promotion of tourism,

(

b) sell products referred to in paragraph (

a) to a person for resale or other disposition,

(

c) sell or otherwise dispose of advertising space in those products, and

(

d) establish the prices at which those products and services, and that advertising space, may be sold or otherwise disposed of.

(4) The minister may establish different prices for different classes of services or products, including advertising space, for different types of dispositions or for disposition to different classes of persons.

Tourism British Columbia Act

SECTION 15: [Tourism British Columbia Act,

section 2]

removes requirements for nominations and recommendations prior to the appointment of an individual to the board of directors or as chair of the board of Tourism British Columbia;

removes the list of matters the Lieutenant Governor in Council should take into account in appointing directors of Tourism British Columbia.

Section 2 of the Tourism British Columbia Act, S.B.C. 1997, c. 13, is amended

(

a) by repealing subsections (2), (4) and (5), and

(

b) in subsection (6) by striking out " On the recommendation of the board, the Lieutenant Governor in Council " and substituting " The Lieutenant Governor in Council ".

Non-Tax Budget Measures – Repeals and Transitional Provisions

SECTION 16: [Repeal of provisions – Budget Transparency and Accountability Act] repeals provisions of the Budget Transparency and Accountability Act that will be spent after March 31, 2010.

Repeal of provisions – Budget Transparency and Accountability Act

16 Sections 6.1 and 10 (3.1) of the Budget Transparency and Accountability Act , S.B.C. 2000, c. 23, are repealed.

SECTION 17: [Repeal – Tourism British Columbia Act] is self-explanatory.

Repeal – Tourism British Columbia Act

17 The Tourism British Columbia Act , S.B.C. 1997, c. 13, is repealed.

SECTION 18: [Transition – Tourism British Columbia Act] provides for the dissolution of

Tourism British Columbia and the transfer of its rights, property, assets and

obligations to the government.

Transition – Tourism British Columbia Act

(1) On the repeal of the Tourism British Columbia Act ,

(

a) Tourism British Columbia is dissolved,

(

b) the appointment of each member of the board of directors of Tourism British Columbia is rescinded,

(

c) all of the rights, property and assets of Tourism British Columbia are transferred to and vested in the government, and

(

d) all of the obligations of Tourism British Columbia are transferred to and assumed by the government.

(2) On and after the date on which the Tourism British Columbia Act is repealed, a reference to Tourism British Columbia in any commercial paper, contract, lease, licence, permit or other instrument or document is deemed to be a reference to the government.

SECTION 19: [Transition – presentation and reporting obligations for 2009-2010 fiscal

year] clarifies which main estimates and other documents are to be used for

the purposes of the Budget Transparency and Accountability Act , the Balanced

Budget and Ministerial Accountability Act and the Carbon Tax Act in relation

to the 2009-2010 fiscal year.

Transition – presentation and reporting obligations for 2009-2010 fiscal year

(1) In this section, "new main estimates" means the main estimates for the 2009-2010 fiscal year presented under

section 6 (2) of the Budget Transparency and Accountability Act .

(2) The new main estimates, and the documents presented or made public in relation to the new main estimates under

(

a) section 7 [economic and fiscal forecasts] ,

(

b) section 8 [major capital project information] ,

(

c) section 12 [government strategic plan] , or

(

d) section 13 [service plans]

of the Budget Transparency and Accountability Act , are the ones that apply for the purposes of

Part 2 [Fiscal Reports] and

Part 4 [Service Plan Reports] of that Act in relation to the 2009-2010 fiscal year.

(3) The new main estimates are the ones that apply for the purposes of the Balanced Budget and Ministerial Accountability Act in relation to the 2009-2010 fiscal year.

(4) The new main estimates are the ones that apply for the purposes of the Carbon Tax Act in relation to the 2009-2010 fiscal year.

(5) The carbon tax plan presented to the Legislative Assembly with the new main estimates is deemed to be a carbon tax plan referred to in

section 3 of the Carbon Tax Act .

(6) The documents presented under

section 4 of the Carbon Tax Act with the new main estimates are the ones that apply for the purposes of the Carbon Tax Act in relation to the 2009-2010 fiscal year.

Part 2 – Tax-Related Budget Measures

Carbon Tax Act

SECTION 20: [Carbon Tax Act,

section 1] amends

definitions as a consequence of the elimination

of the exemption for renewable fuels and the clarification of natural

gas:

the definition of "biodiesel" is repealed in

section 1 of the Act because it is being moved to

section 1 of

Schedule 1, which contains the

definitions of fuel types;

the definition of "fuel" is amended to remove references to ethanol produced from biomass, biodiesel and other biofuels as these substances are now taxable under the Act;

the definition of "marketable natural gas" is replaced as a result of the elimination of the distinction between raw natural gas and marketable natural gas;

the definition of "scheduled rate change" is amended to ensure that changes to the tax rates that come into effect on July 1st of 2010, 2011 and 2012 are scheduled rate changes;

the definition of "use" is amended as a result of the elimination of the distinction between marketable natural gas and raw natural gas.

Section 1 (1) of the Carbon Tax Act , S.B.C. 2008, c. 40, is amended

(

a) by repealing the definition of "biodiesel" ,

(

b) by repealing the definition of "fuel" and substituting the following:

"fuel" means a substance set out in column 2 of the Table in

Schedule 1 but does not include

(

a) methanol produced from biomass, and

(

b) methane produced by waste in a landfill; ,

(

c) by repealing the definition of "marketable natural gas" and substituting the following:

"natural gas" means natural gas as defined in

section 1 (1) of

Schedule 1; ,

(

d) by repealing the definition of "scheduled rate change" and substituting the following:

"scheduled rate change" means a modification in a rate of tax set out in the Table in

Schedule 1 that comes into effect as of July 1 of a year; , and

(

e) in the definition of "use" by striking out " raw natural gas, marketable natural gas, " and substituting " natural gas ".

SECTION 21: [Carbon Tax Act,

section 1] amends

definitions as a consequence of the clarification

of the exemption from security for sales between collectors who own

and operate refineries in Canada:

the definition of "collector" is amended to limit collector appointments to appointments made under

section 16 (1) of the Act;

the definition of "refiner collector" is added as a consequence of the creation of a special class of collectors who, on appointment, are eligible for the exemption from security for sales between refiner collectors.

Section 1 (1) is amended

(

a) in the definition of "collector" by striking out " 16 " and substituting " 16 (1) ", and

(

b) by adding the following definition:

"refiner collector" means a person who is appointed as a refiner collector under

section 16 (2.1); .

SECTION 22: [Carbon Tax Act,

section 14] amends the definition of "non-commercial aircraft

or ship" to limit the exemption for fuel brought into British Columbia in

the supply tank of a non-commercial aircraft or ship to aircraft or ships that are

used solely for personal use.

Section 14 (1) is amended by repealing the definition of "non-commercial aircraft or ship" and substituting:

"non-commercial aircraft or ship" means an aircraft or ship used solely for personal use.

SECTION 23: [Carbon Tax Act, sections 15, 18, 19, 28, 33, 38 and 59] deletes the word

"marketable" wherever it appears in the Act so that the provisions apply to

natural gas without any distinction between marketable natural gas and raw

natural gas.

23 Sections 15, 18, 19, 28, 33, 38 and 59 are amended by striking out " marketable " wherever it appears.

SECTION 24: [Carbon Tax Act,

section 16] authorizes the director to appoint a collector to

be a refiner collector on conditions and limitations specified by the director for

the purposes of the exemption from security for sales between refiner collectors.

Section 16 is amended by adding the following subsections:

(2.1) On receipt of an application in the form specified by the director, the director may

(

a) appoint a collector to be a refiner collector with respect to the same type or subcategory of a type of fuel as the collector is appointed under subsection (1) (a), if

(

i) the director considers the applicant suitable, and

(ii) the collector or one or more interrelated entities of the collector, individually or collectively, own and operate a crude oil refinery in Canada, and

(

b) make the refiner collector appointment subject to any conditions and limitations specified by the director.

(2.2) In this section, "interrelated entity" , in relation to a collector, means a corporation, partnership, trust, joint venture or other incorporated or unincorporated entity that the director considers to be interrelated with the collector for the purpose of this section.

SECTION 25: [Carbon Tax Act,

section 23] provides that an appointment or certificate

issued under the Act may be suspended or cancelled if the person does not provide

a collection bond as required by the director.

Section 23 (2) (

b) and (4) (

b) is amended

(

a) by striking out " or " at the end of subparagraph (ii), and

(

b) by adding the following subparagraph:

(iv) a requirement of the director to deposit a bond under

section 59, or .

SECTION 26: [Carbon Tax Act,

section 23] adds references to "refiner collector" to the provisions

of the Act dealing with the suspension or cancellation of other appointments

or certificates under the Act.

Section 23 is amended

(

a) in subsection (1) in the definition of "appointment" by adding " or as a refiner collector " after " collector ",

(

b) in subsection (1) in the definition of "person" by adding " refiner collector, " after " collector, ", and

(

c) in subsections (2) and (4) by striking out " or " at the end of paragraph (b) (iv) and by adding the following paragraph:

(b.1) with respect to an appointment as a refiner collector, if the director is satisfied that the condition referred to in

section 16 (2.1) (a) (ii) is not being met, or .

SECTION 27: [Carbon Tax Act,

section 24] provides that if an appointment as a collector is

suspended or cancelled under the Carbon Tax Act or the Motor Fuel Tax Act , then an appointment as a refiner collector is automatically suspended for the

same period of time or automatically cancelled at the same time.

Section 24 is amended by adding the following subsections:

(1.1) If the appointment of a person as a collector under this Act or the Motor Fuel Tax Act is suspended under either Act, the appointment of that person as refiner collector under this Act is automatically suspended without notice for the same period as the suspension under this Act or the Motor Fuel Tax Act .

(2.1) If the appointment of a person as a collector under this Act or the Motor Fuel Tax Act is cancelled under either Act, the appointment of that person as refiner collector under this Act is automatically cancelled without notice.

SECTION 28: [Carbon Tax Act,

section 30] sets out the exemption from the obligation to

pay security on sales between eligible refiner collectors.

Section 30 (3) is repealed and the following substituted:

(3) For the purposes of subsection (1), a sale of fuel within British Columbia for the first time after the fuel is manufactured in British Columbia or imported into British Columbia does not include a sale of a type or subcategory of a type of fuel by one refiner collector to another refiner collector, if both are appointed refiner collectors for the same type or subcategory of a type of fuel.

SECTION 29: [Carbon Tax Act,

section 56] allows a collector to appeal to the minister the

decision of the director to refuse to appoint them a refiner collector or the decision

to suspend or cancel their refiner collector appointment.

Section 56 is amended

(

a) in subsections (1) (

b) and (

c) and (6) (b) (

i) by adding " or refiner collector " after " collector ",

(

b) in subsection (1) (

c) by striking out " under

section 23 (4) (

a) or (b) " and substituting " under

section 23 (4) (a), (

b) or (b.1) ", and

(

c) in subsection (2) by adding " or refiner collector's " after " collector's ".

SECTION 30: [Carbon Tax Act,

section 70] deletes a redundant word.

Section 70 (3) is amended by striking out " , functions ".

SECTION 31: [Carbon Tax Act,

section 84]

expands the regulation making power with respect to appeals related to exempt fuel retailer permits so that the director's decision to set or change the percentage of fuel the exempt fuel retailer may buy without paying security or the decision to refuse to change the percentage may be appealed as intended;

provides that regulations granting an exemption, providing a refund or conditions and limitations on exemptions and refunds may be retroactive to July 1, 2008 if made before December 31 2009;

provides that regulations with respect to appeals related to exempt fuel retailer permits may be retroactive to September 2, 2009 if made before December 31,

Section 84 is amended

(

a) by repealing subsection (3) (i) (iv) and substituting the following:

(iv) provide for appeals from a decision related to a permit; , and

(

b) by adding the following subsections:

(6.1) A regulation made before December 31, 2009 under

section 21 or 39 or subsection (3) (g), (j), (k), (

l) or (

m) of this

section may be made retroactive to July 1, 2008 or a later date, and if made retroactive is deemed to have come into force on the specified date.

(6.2) A regulation made before December 31, 2009 under subsection (3) (i) (iv) of this

section may be made retroactive to September 2, 2009 or a later date, and if made retroactive is deemed to have come into force on the specified date.

SECTION 32: [Carbon Tax Act,

Schedule 1]

amends

definitions and adds an

interpretation provision as a consequence of the taxation of renewable fuels, the elimination of the distinction between raw natural gas and marketable natural gas and the clarification of fuels manufactured from the processing of natural gas;

adds an

interpretation provision to clarify when gas liquids, ethane, propane, butane and pentanes plus are to be taxed as separate fuels.

Section 1 of

Schedule 1 is amended

(

a) in subsection (1) by repealing the

definitions of "light fuel oil" , "marketable natural gas" , "natural gas liquids" and "raw natural gas" and substituting the following:

"light fuel oil" means a substance that is

(

a) a distillate of crude oil that has a viscosity of not greater than 14 centistokes at 50°C,

(

b) renewable diesel fuel, or

(

c) a combination of substances including the substances referred to in paragraphs (

a) and (b),

and is suitable

(

d) for generating power by means of a diesel engine, or

(

e) for use in a furnace, boiler or open flame burner,

but does not include butane, ethane, gas liquids, jet fuel, kerosene, naphtha, propane, pentanes plus or refinery gas; ,

(

b) in subsection (1) by adding the following

definitions:

"biodiesel" means a substance that is made up of mono-alkyl esters of long chain fatty acids derived from plant or animal matter;

"gas liquids" means a mixture of two or more of ethane, propane, butane or pentanes plus, whether in gaseous or liquid form, that

(

a) is obtained from the processing of natural gas or crude oil, and

(

b) has never been processed into separate identifiable fuels,

but does not include a mixture of ethane, propane, butane or pentanes plus that is created after the ethane, propane, butane or pentanes plus have been processed into separate identifiable fuels and then remixed into a blend of one or more of the fuels;

"hydrogenated-derived renewable diesel fuel" means a substance that is made from plant or animal matter using a hydrogenation process;

"natural gas" means natural gas, whether or not the natural gas

(

a) occurs naturally or results from processing, or

(

b) contains gas liquids,

but does not include refinery gas;

"pentanes plus" means pentane, heavier hydrocarbons or a combination of both, but does not include any other fuel;

"renewable diesel fuel" means

(

a) biodiesel fuel, or

(

b) hydrogenated-derived renewable diesel fuel; , and

(

c) by adding the following subsection:

(4) For the purpose of calculating the amount of tax payable for a fuel set out in column 2 of the Table,

(

a) gas liquids are a separate fuel when the gas liquids are separated from natural gas or crude oil for the first time as a result of processing and have not been

(

i) separated into ethane, propane, butane or pentanes plus as a result of processing, or

(ii) separated into ethane, propane, butane or pentanes plus as a result of processing and then remixed into a blend of one or more of the fuels, and

(

b) ethane, propane, butane and pentanes plus are separate fuels when they have been processed and are identifiable as separate fuels as a result of processing.

SECTION 33: [Carbon Tax Act,

Schedule 1] clarifies that when the rate of tax for a fuel is in

cubic metres, the amount of fuel must be measured at a specific temperature

and pressure to ensure the correct amount of tax is paid.

Section 1 of

Schedule 1 is amended by adding the following subsection:

(3) For calculating the amount of tax payable for a fuel set out in column 2 of the Table, when the rate of tax is based on cubic metres, the rate of tax must be multiplied by the amount of liquids or gaseous fuels measured in cubic metres at standard reference conditions.

SECTION 34: [Carbon Tax Act,

Schedule 1] sets out the tax rates for fuels that apply until

July 1, 2012.

34 The Table of

Schedule 1 is repealed and the following substituted:

Table

Column

Column

Column

Column

Column

Column

Column

Column

Item

Type of fuel

Rate of tax for the year starting July 1, 2008

Rate of tax for the period starting July 1, 2009 and ending December 31, 2009

Rate of tax for the period starting January 1, 2010 and ending June 30, 2010

Rate of tax for the year starting July 1, 2010

Rate of tax for the year starting July 1, 2011

Rate of tax for the year starting July 1, 2012

Aviation Fuel

2.46 ¢/L

3.69 ¢/L

3.69 ¢/L

4.92 ¢/L

6.15 ¢/L

7.38 ¢/L

Gasoline

2.34 ¢/L

3.51 ¢/L

3.33 ¢/L

4.45 ¢/L

5.56 ¢/L

6.67 ¢/L

Heavy Fuel Oil

3.15 ¢/L

4.73 ¢/L

4.73 ¢/L

6.30 ¢/L

7.88 ¢/L

9.45 ¢/L

Jet Fuel

2.61 ¢/L

3.92 ¢/L

3.92 ¢/L

5.22 ¢/L

6.53 ¢/L

7.83 ¢/L

Kerosene

2.54 ¢/L

3.81 ¢/L

3.81 ¢/L

5.08 ¢/L

6.35 ¢/L

7.62 ¢/L

Light Fuel Oil

2.69 ¢/L

4.04 ¢/L

3.84 ¢/L

5.11 ¢/L

6.39 ¢/L

7.67 ¢/L

Methanol

1.09 ¢/L

1.64 ¢/L

1.64 ¢/L

2.18 ¢/L

2.73 ¢/L

3.27 ¢/L

Naphtha

2.55 ¢/L

3.83 ¢/L

3.83 ¢/L

5.10 ¢/L

6.38 ¢/L

7.65 ¢/L

Butane

1.76 ¢/L

2.64 ¢/L

2.64 ¢/L

3.52 ¢/L

4.40 ¢/L

5.28 ¢/L

Coke Oven Gas

1.61 ¢/m 3

2.42 ¢/m 3

2.42 ¢/m 3

3.22 ¢/m 3

4.03 ¢/m 3

4.83 ¢/m 3

Ethane

0.98 ¢/L

1.47 ¢/L

1.47 ¢/L

1.96 ¢/L

2.45 ¢/L

2.94 ¢/L

Propane

1.54 ¢/L

2.31 ¢/L

2.31 ¢/L

3.08 ¢/L

3.85 ¢/L

4.62 ¢/L

Natural Gas

1.90 ¢/m 3

2.85 ¢/m 3

2.85 ¢/m 3

3.80 ¢/m 3

4.75 ¢/m 3

5.70 ¢/m 3

Refinery Gas

1.76 ¢/m 3

2.64 ¢/m 3

2.64 ¢/m 3

3.52 ¢/m 3

4.40 ¢/m 3

5.28 ¢/m 3

High Heat Value Coal

20.77 $/tonne

31.16 $/tonne

31.16 $/tonne

41.54 $/tonne

51.93 $/tonne

62.31 $/tonne

Low Heat Value Coal

17.77 $/tonne

26.66 $/tonne

26.66 $/tonne

35.54 $/tonne

44.43 $/tonne

53.31 $/tonne

Coke

24.87 $/tonne

37.31 $/tonne

37.31 $/tonne

49.74 $/tonne

62.18 $/tonne

74.61 $/tonne

Petroleum Coke

3.67 ¢/L

5.51 ¢/L

5.51 ¢/L

7.34 ¢/L

9.18 ¢/L

11.01 ¢/L

Gas Liquids

2.48 ¢/L

3.30 ¢/L

4.13 ¢/L

4.95 ¢/L

Pentanes Plus

2.64 ¢/L

3.52 ¢/L

4.40 ¢/L

5.28 ¢/L

Income Tax Act

SECTION 35: [Income Tax Act,

section 4.3] increases the dollar amounts used for determining

the basic personal, spousal and equivalent to spousal tax credits for the

2010 taxation year.

Section 4.3 (1) of the Income Tax Act, R.S.B.C. 1996, c. 215, is amended

(

a) by striking out " $8 000 " wherever it appears and substituting " $11 000 ",

(

b) by striking out " $6 850 " wherever it appears and substituting " $9 653 ", and

(

c) by striking out " $685 " wherever it appears and substituting " $965 ".

SECTION 36: [Income Tax Act,

section 4.52] for the 2010 taxation year, excludes from

indexing the specified dollar amounts proposed by this Bill for determining

certain personal credits for that taxation year.

Section 4.52 is amended

(

a) in subsection (2) by striking out " subsection (4.1) " and substituting " subsections (4.1) and (4.2) ", and

(

b) by adding the following subsection:

(4.2) For the purpose of computing the tax payable by an individual for the 2010 taxation year, each amount expressed in dollars in a relevant provision is to be adjusted in accordance with subsection (2), except the following amounts wherever they are referred to in

section 4.3 (1):

(a) $11 000;

(b) $9 653;

(c) $965.

SECTION 37: [Income Tax Act,

section 4.721] extends to the end of 2010 the date that an

expense can be a BC flow-through mining expenditure for the purposes of calculating

the BC mining flow-through share tax credit.

Section 4.721 is amended

(

a) in subsection (1) in paragraph (

d) of the definition of "BC flow-through mining expenditure" by striking out " 2010 " and substituting " 2011 ", and

(

b) in subsection (1.1) by striking out " 2010 " in both places and substituting " 2011 ".

SECTION 38: [Income Tax Act,

section 16] provides for an increase from $400 000 to

$500 000 of the income threshold below which small businesses can pay a

lower rate of tax.

Section 16 (5) is amended by repealing the

definitions of "business limit" and "specified partnership income" and substituting the following:

"business limit" , in relation to a corporation, means, for each taxation year,

(

a) subject to paragraph (b), the amount that is the corporation's business limit for the taxation year within the meaning of the federal Act, or

(

b) if the amount expressed in dollars in

section 125 (2) of the federal Act is not "$500 000", the amount that would be the corporation's business limit for the taxation year within the meaning of the federal Act if

(

i) the amount expressed in dollars in

section 125 (2) of the federal Act were read as "$500 000", and

(ii) in the case of a corporation that is associated in the taxation year with one or more other Canadian-controlled private corporations, the amount allocated to the corporation for the purposes of this

section is the amount that is the same proportion of $500 000

(

A) that the business limit for the corporation, determined under

section 125 (3) of the federal Act, is to the amount expressed in dollars in that section, or

(

B) that the amount allocated to the corporation under

section 125 (4) of the federal Act is to the total amount allocated under that section;

"specified partnership income" , in relation to a corporation, means, for each taxation year,

(

a) subject to paragraph (b), the amount that is the corporation's specified partnership income within the meaning of

section 125 (7) of the federal Act, or

(

b) if the amounts expressed in dollars in the description of "M" in the definition of "specified partnership income" in

section 125 (7) of the federal Act are not, for the first amount, "$500 000" and, for the second amount, "$1 370", the amount that would be the corporation's specified partnership income within the meaning of

section 125 (7) of the federal Act if the amounts expressed in dollars in the description of "M" in the definition of "specified partnership income" in that

section were, for the first amount, read as "$500 000" and, for the second amount, read as "$1 370".

SECTION 39: [Income Tax Act,

section 25.1] consequential to the amendment made to

section

4.721 of the Act by this Bill, prevents an expense from being claimed

under both the mining exploration tax credit and the mining flow-through

share tax credit.

Section 25.1 (1) is amended in paragraph (f.2) of the definition of "excluded expense"

(

a) in subparagraph (

i) by striking out " January 1, 2010 " and substituting " January 1, 2011 ", and

(

b) in subparagraph (ii) by striking out " after December 31, 2009 and before January 1, 2011 " and substituting " after December 31, 2010 and before January 1, 2012 ".

SECTION 40: [Income Tax Act,

section 122] effective July 1, 2009, increases the amount of

the basic tax credit for an eligible employer in respect of an employee to the

lesser of $4 000 and 20% of the amount of qualifying salary and wages.

Section 122 (3) is amended

(

a) in paragraph (

a) by striking out " $2 000 " and substituting " $4 000 ", and

(

b) in paragraph (

b) by striking out " 10% " and substituting " 20% ".

Motor Fuel Tax Act

SECTION 41: [Motor Fuel Tax Act,

section 1] amends

definitions of fuel to eliminate the

exemption of ethanol and biodiesel:

repeals the definition of "alcohol based fuel";

adds

definitions of "biodiesel fuel", "diesel fuel", "hydrogenated-derived renewable diesel fuel", "methanol based fuel" and "renewable diesel fuel";

the definition of "coloured fuel" is amended by deleting the reference to alcohol based fuel and replacing it with references to methanol based fuel and fuel that is 85% ethanol;

the definition of "gasoline" is amended by replacing alcohol based fuel with methanol based fuel;

the definition of "locomotive fuel" is amended by deleting the reference to biodiesel.

Section 1 of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, is amended

(

a) by repealing the definition of "alcohol based fuel" ,

(

b) by adding the following

definitions:

"biodiesel fuel" means a fuel that is made up of mono-alkyl esters of long chain fatty acids derived from plant or animal matter;

"diesel fuel" includes

(

a) renewable diesel fuel, and

(

b) ethanol when blended with diesel fuel or renewable diesel fuel;

"hydrogenated-derived renewable diesel fuel" means a fuel that is

(

a) made from plant or animal matter using a hydrogenation process, and

(

b) suitable for use in a diesel engine as defined in

section 1 (1) of

Schedule 1 of the Carbon Tax Act ;

"methanol based fuel" means fuel of which at least 85% is methanol;

"renewable diesel fuel" means

(

a) biodiesel fuel, or

(

b) hydrogenated-derived renewable diesel fuel; ,

(

c) in the definition of "coloured fuel" by repealing paragraph (

c) and substituting the following:

(

c) the following fuels if used for a purpose for which coloured fuel is authorized to be used under

section 15:

(

i) methanol based fuel, or

(ii) fuel of which at least 85% is ethanol; ,

(

d) in paragraph (

a) of the definition of "fuel" by adding " , including biofuel, " after " any gas or liquid ",

(

e) in the definition of "gasoline" by striking out " alcohol based fuel " and substituting " methanol based fuel ", and

(

f) in the definition of "locomotive fuel" by striking out " , other than biodiesel fuel, ".

SECTION 42: [Motor Fuel Tax Act,

section 1] amends

definitions as a consequence of the

clarification of the exemption from security for sales between collectors who

own and operate refineries in Canada:

the definition of "collector" is amended to limit collector appointments to appointments made under

section 28 (1) of the Act;

the definition of "refiner collector" is added as a consequence of the creation of a special class of collectors who, on appointment, are eligible for the exemption from security for sales between refiner collectors.

Section 1 is amended

(

a) in the definition of "collector" by striking out " 28 " and substituting " 28 (1) ", and

(

b) by adding the following definition:

"refiner collector" means a person who is appointed as a refiner collector under

section 28 (2.1); .

SECTION 43: [Motor Fuel Tax Act,

section 3.1] replaces a reference to alcohol based fuel

with methanol based fuel.

Section 3.1 (1) is amended by striking out " Alcohol based fuel " and substituting " Methanol based fuel ".

SECTION 44: [Motor Fuel Tax Act,

section 19] provides that a licence for a licensed carrier

issued under the Act may be suspended or cancelled if the licensed carrier

does not provide a collection bond as required by the director.

Section 19 (4) is repealed and the following substituted:

(4) The director may suspend or cancel a licence issued under this

section if the licensee fails to comply with

(

a) a provision of this Act or the regulations,

(

c) a requirement of the director to deposit a bond under

section 53.

SECTION 45: [Motor Fuel Tax Act, sections 20.101 and 20.11] corrects an error that

resulted in 2 sections having the same

section number.

Section 20.11, as enacted by

section 124 of the Final Agreement Consequential Amendments Act, 2007, S.B.C. 2007, c. 36, is renumbered as

section 20.101.

SECTION 46: [Motor Fuel Tax Act,

section 28] authorizes the director to appoint a collector

to be a refiner collector on conditions and limitations specified by the director

for the purposes of the exemption from security for sales between refiner collectors.

Section 28 is amended by adding the following subsections:

(2.1) On receipt of an application in the form specified by the director, the director may

(

a) appoint a collector to be a refiner collector with respect to the same type or subcategory of a type of fuel as the collector is appointed under subsection (1) (a), if

(

i) the director considers the applicant suitable, and

(ii) the collector or one or more interrelated entities of the collector, individually or collectively, own and operate a crude oil refinery in Canada, and

(

b) make the refiner collector appointment subject to any conditions and limitations specified by the director.

(2.2) In this section, "interrelated entity" , in relation to a collector, means a corporation, partnership, trust, joint venture or other incorporated or unincorporated entity that the director considers to be interrelated with the collector for the purpose of this section.

SECTION 47: [Motor Fuel Tax Act,

section 30] provides that a collector's appointment

under the Act may be suspended or cancelled if the person does not provide a

collection bond as required by the director.

Section 30 (1) (

b) and (2) (

b) is amended by adding the following subparagraph:

(iv) a requirement of the director to deposit a bond under

section 53, or .

SECTION 48: [Motor Fuel Tax Act,

section 30]

adds references to "refiner collector" to the provisions of the Act dealing with the suspension or cancellation of other appointments or certificates under the Act;

provides that if an appointment as a collector is suspended or cancelled under the Carbon Tax Act or the Motor Fuel Tax Act , then an appointment as a refiner collector is automatically suspended for the same period of time or automatically cancelled at the same time.

Section 30 is amended

(

a) in subsections (1) and (2) by striking out " or " at the end of paragraph (b) (iv) and adding the following paragraph:

(b.1) with respect to an appointment as a refiner collector, if the director is satisfied that the condition referred to in

section 28 (2.1) (a) (ii) is not being met, or , and

(

b) by adding the following subsections:

(9) If the appointment of a person as a collector under this Act or the Carbon Tax Act is suspended under either Act, the appointment of that person as refiner collector under this Act is automatically suspended without notice for the same period as the suspension under this Act or the Carbon Tax Act .

(10) If the appointment of a person as a collector under this Act or the Carbon Tax Act is cancelled under either Act, the appointment of that person as refiner collector under this Act is automatically cancelled without notice.

SECTION 49: [Motor Fuel Tax Act,

section 37.1] provides that a registered consumer certificate

issued under the Act may be suspended or cancelled if the person does

not provide a collection bond as required by the director.

Section 37.1 (1) (

b) and (3) (

b) is amended

(

a) by striking out " or " at the end of subparagraph (ii), and

(

b) by adding the following subparagraph:

(iv) a requirement of the director to deposit a bond under

section 53, or .

SECTION 50: [Motor Fuel Tax Act,

section 38] sets out the exemption from the obligation

to pay security on sales between eligible refiner collectors.

Section 38 (3) is repealed and the following substituted:

(3) For the purposes of subsection (1), a sale of fuel within British Columbia for the first time after the fuel is manufactured in British Columbia or imported into British Columbia does not include a sale of a type or subcategory of a type of fuel by one refiner collector to another refiner collector, if both are appointed refiner collectors for the same type or subcategory of a type of fuel.

SECTION 51: [Motor Fuel Tax Act,

section 41] corrects a cross-reference.

Section 41 (1) is amended by striking out " Except as limited by subsection (4), " and substituting " Except as limited by subsection (3), ".

SECTION 52: [Motor Fuel Tax Act,

section 50]

restores a right to appeal the refusal to grant an authorization to relabel fuel;

corrects cross-references;

in an appeal of the refusal to grant an authorization to relabel fuel, provides that the minister may affirm the refusal or direct the director to grant the authorization subject to the conditions the director specifies.

Section 50 is amended

(

a) in subsection (1) by adding the following paragraph:

(c.4) a refusal of an authorization under

section 29 (2); ,

(

b) in subsection (5) by striking out " subsection (1) (c.3), " and substituting " subsection (1) (c.2), ",

(

c) in subsection (6) by striking out " subsection (1) (c.4), " and substituting " subsection (1) (c.3), ", and

(

d) by adding the following subsection:

(7) If an appeal relates to a matter referred to in subsection (1) (c.4), the minister may

(

a) affirm the decision of the director, or

(

b) direct the director to grant the authorization, subject to the conditions that the director specifies.

SECTION 53: [Motor Fuel Tax Act,

section 50] corrects an error to ensure that a denial of a

refund under the renumbered

section 20.101 may be appealed consistent with

the denial of other refunds.

Section 50 (1) (

b) is amended by adding " 20.101, " after " 20.1, ".

SECTION 54: [Motor Fuel Tax Act,

section 50] allows a collector to appeal to the minister

the decision of the director to refuse to appoint them a refiner collector or the

decision to suspend or cancel their refiner collector appointment.

Section 50 is amended

(

a) in subsections (1) (

c) and (c.2) and (5) (b) (

i) by adding " or refiner collector " after " collector ",

(

b) in subsection (1) (

c) by striking out " under

section 30 (2) (

a) or (b) " and substituting " under

section 30 (2) (a), (

b) or (b.1) ", and

(

b) in subsection (1.1) by adding " or refiner collector's " after " collector's ".

SECTION 55: [Motor Fuel Tax Act,

section 71] repeals a provision relating to a discontinued

Section 71 (2) (

f) is repealed.

SECTION 56: [Motor Fuel Tax Act,

section 71]

expands regulation making powers with respect to appeals related to exempt fuel retailer permits and with respect to alternative motor fuel;

provides that regulations with respect to appeals related to exempt fuel retailer permits may be retroactive to September 2, 2009 if made before December 31,

Section 71 is amended

(

a) by repealing subsection (2) (d) (iv) and substituting the following:

(iv) provide for appeals from a decision related to a permit; ,

(

b) by repealing subsection (2) (o.1) and substituting the following:

(o.1) defining or excluding alternative motor fuels by naming the fuel or by reference to environmental benefits, market share or other criteria set out in the regulations; , and

(

c) by adding the following subsection:

(7) A regulation made before December 31, 2009 under

section 71 (2) (d) (iv) may be made retroactive to September 2, 2009 or a later date, and if made retroactive is deemed to have come into force on the specified date.

Provincial Revenue Statutes Amendment Act (No. 2), 2003

SECTION 57: [Provincial Revenue Statutes Amendment Act (No. 2), 2003,

section 8]

repeals amendments to the regulation making power that are no longer

required due to amendments made in

Section 8 (

d) of the Provincial Revenue Statutes Amendment Act (No. 2), 2003, S.B.C. 2003, c. 64, is repealed.

Social Service Tax Act

SECTION 58: [Social Service Tax Act,

section 22.1] adds provisions

addressing a change in use of leased tangible personal property so that it ceases to be tangible personal property and becomes a part of real property, deeming it to be sold at a retail sale effective immediately before it becomes a part of real property;

deeming the person who leases the tangible personal property to the lessee to be the seller and the lessee to be the purchaser of the property in those circumstances;

deeming the purchase price of the tangible personal property to be its fair market value at the time of the sale;

preventing a deemed purchaser from claiming an exemption on the basis that the purchaser bought the property for the purpose of leasing it to a person, or re-leasing it to another person.

58 The Social Service Tax Act, R.S.B.C. 1996, c. 431, is amended by adding the following section:

Tax if tangible personal property becomes

a part of real property

22.1

(1) If, during the term of a lease of tangible personal property, the tangible personal property is used, on or after September 1, 2009, so that it ceases to be tangible personal property and becomes part of real property, then

(

a) the tangible personal property is deemed to be sold at a retail sale immediately before the tangible personal property becomes part of real property,

(

b) the person leasing the tangible personal property to the lessee is deemed to be the seller of the tangible personal property,

(

c) the lessee is deemed to be the purchaser of the tangible personal property, and

(

d) the purchase price of the tangible personal property is deemed to be the fair market value of the tangible personal property at the time of the sale.

(2) If a sale is deemed to have occurred under subsection (1) (a), the deemed purchaser may not claim an exemption under

section 78 (1).

SECTION 59: [Social Service Tax Act,

section 68.1] clarifies which fuels must be coloured.

Section 68.1 (1) is amended by striking out " liquid fuel unless that fuel " and substituting " light fuel oil, as defined in

Schedule 1 of the Carbon Tax Act , unless that fuel ".

SECTION 60: [Social Service Tax Act,

section 71]

amends references to the Pharmacists, Pharmacy Operations and Drug Scheduling Act , now repealed, to a reference to the Pharmacy Operations and Drug Scheduling Act ;

exempts from tax those drugs or vaccines prescribed by regulation.

Section 71 is amended

(

a) in paragraph (

b) by striking out " Pharmacists, " in both places, and

(

b) by repealing paragraphs (b.1) and (b.2) and substituting the following:

(b.1) drugs or vaccines as prescribed by regulation; .

SECTION 61: [Social Service Tax Act,

section 138]

adds authority to prescribe drugs and vaccines for the purposes of the exemption from tax under

section 71 (b.1) of the Act;

enacts a new provision authorizing regulations under

section 138 (1) (z.2) of the Act retroactive to April 1, 2009, if they are made before June 30,

Section 138 is amended

(

a) in subsection (1) by adding the following paragraph:

(z.2) prescribing a drug or vaccine for the purposes of

section 71 (b.1). , and

(

b) by adding the following subsection:

(6) If made before June 30, 2010, regulations made under subsection (1) (z.2) may be made retroactive to a date on or after April 1, 2009, and if made retroactive, are deemed to have come into force on the date specified in the regulation.

Taxation Statutes Amendment Act, 2004

SECTION 62: [Taxation Statutes Amendment Act, 2004,

section 30] is consequential to the

amendment made to

section 71 (2) of the Motor Fuel Tax Act by this Bill.

Section 30 of the Taxation Statutes Amendment Act, 2004, S.B.C. 2004, c. 28, is repealed.

Tax-Related Budget Measures – Transitional Provisions

SECTION 63: [Assessment Act transition – valuation under

section 21 of the Act for 2010

taxation year] for the purpose of determining the actual value of improvements

referred to in

section 21 (1) (

a) to (

c) of the Assessment Act for the 2010

taxation year, provides for an assumption that the improvements were to be

Assessment Act transition – valuation under

section 21 of

the Act for 2010 taxation year

63 For the purpose of applying

section 21 of the Assessment Act in respect of the 2010 taxation year, the reference to "on July 1 in the year previous to the year in which the assessment roll is prepared" in paragraph (b) (

i) of the definition of "average current cost" in

section 21 (3) of that Act is to be read as "on July 1, 2006".

SECTION 64: [Carbon Tax Act transition – imposition of tax on purchase] clarifies the

obligation to pay tax on purchase when amendments to the carbon tax come

into force on January 1, 2010.

Carbon Tax Act transition – imposition of tax on purchase

(1) If, before January 1, 2010, a purchaser buys gasoline, light fuel oil, gas liquids or pentanes plus, as defined in the Carbon Tax Act as of January 1, 2010, and the purchaser receives delivery of the gasoline, light fuel oil, gas liquids or pentanes plus on or after that date, the purchaser must pay to the government tax on the gasoline, light fuel oil, gas liquids or pentanes plus at the rate set out in the column of the Table in

Schedule 1 of that Act that applies for the period of time in which the purchaser receives delivery.

(2) Subject to

section 25 (3) of the Carbon Tax Act , if a retail dealer sells gasoline, light fuel oil, gas liquids or pentanes plus, as defined in that Act as of January 1, 2010, to a purchaser before January 1, 2010 and the purchaser receives delivery of the gasoline, light fuel oil, gas liquids or pentanes plus on or after that date, the retail dealer must collect tax on the gasoline, light fuel oil, gas liquids or pentanes plus at the rate set out in the column of the Table in

Schedule 1 of that Act that applies for the period of time in which the purchaser receives delivery.

(3) A reference to "purchaser" in this

section does not include a person who is a registered consumer with respect to the type or subcategory of a type of fuel specified on that person's registered consumer certificate.

SECTION 65: [Carbon Tax Act transition – imposition of tax on use] clarifies that a person

who paid tax on fuel purchased, transferred or brought into British Columbia

before January 1, 2010 that is used after that date is not subject to both the purchase,

transfer or bringing-in tax and the use tax on that fuel.

Carbon Tax Act transition – imposition of tax on use

Section 11 of the Carbon Tax Act does not apply to fuel that, before January 1, 2010, was purchased, transferred or brought into British Columbia within the meaning of

section 8, 9 or 10 of that Act, unless the fuel is

(

a) used by a person who is a registered consumer, and

(

b) the fuel is the type or subcategory of a type of fuel specified on that person's registered consumer certificate.

SECTION 66: [Carbon Tax Act transition – change in rate of tax and payment of security] mirrors the provisions related to inventories and additional security when there

are tax rate changes, but is specific to the amendments that come into force on

January 1, 2010.

Carbon Tax Act transition – change in rate

of tax and payment of security

(1) If

(

a) a deputy collector or retail dealer owns gasoline, light fuel oil, gas liquids or pentanes plus on January 1, 2010, and

(

b) security was paid or would have been payable by the deputy collector or retail dealer if amendments under sections 20, 32 and 34 of this Act were in force on the date the deputy collector or retail dealer bought the fuel,

the deputy collector or retail dealer must provide to the director by January 15, 2010 an inventory of that fuel, in accordance with the instructions of the director.

(2) If a deputy collector or retail dealer owns no gasoline, light fuel oil, gas liquids or pentanes plus on January 1, 2010 on which security, additional security or a refund is payable under subsection (5), the deputy collector or retail dealer must provide to the director by January 15, 2010 a nil inventory, in accordance with the instructions of the director.

(3) For the purposes of subsection (1), if, before January 1, 2010, a retail dealer entered into an agreement to sell gasoline, light fuel oil, gas liquids or pentanes plus, as defined in the Carbon Tax Act as of January 1, 2010, to a purchaser and the purchaser has not received delivery before January 1, 2010, the retail dealer is deemed to own the fuel.

(4) For the purposes of subsection (1), a deputy collector or retail dealer, as the case may be, is deemed to own a fuel on January 1, 2010 if

(

a) the deputy collector or retail dealer has entered into an agreement to buy the fuel and the agreement provides that the deputy collector or retail dealer owns the fuel on January 1, 2010,

(

b) the deputy collector or retail dealer has not received delivery of the fuel before January 1, 2010, and

(

c) the deputy collector or retail dealer has not entered into an agreement with another person that provides that the other person owns the fuel on January 1, 2010.

(5) Subject to

section 68, a deputy collector or retail dealer who is required to provide an inventory under subsection (1) of this

section

(

a) must pay to the director by January 15, 2010 the amount of security or additional amount of security calculated under subsection (6) on gasoline, light fuel oil, gas liquids or pentanes plus included in the inventory equal to the tax that would be collectable if the fuel were sold to a purchaser on January 1, 2010, and

(

b) may, if entitled to a refund of security paid, and subject to

section 41 of the Carbon Tax Act , apply to the director for a refund calculated under subsection (7).

(6) The amount of security or additional security payable is the difference between

(

a) an amount equal to the tax that would be collectable for the fuel that was required to be included in the inventory, if that fuel were sold to a purchaser on or after January 1, 2010, and

(

b) the amount the deputy collector or retail dealer paid as security in respect of that fuel.

(7) The refund payable equals the portion of the security the deputy collector or retail dealer paid that exceeds the amount of tax that would be collectable for the fuel required to be included in the inventory, if that fuel were sold to a purchaser on or after January 1, 2010.

(8) The director must pay to the deputy collector or retail dealer a refund from the consolidated revenue fund, if the director is satisfied that the deputy collector or retail dealer has not received and is not to receive a refund of the security from any person with respect to the fuel.

SECTION 67: [Carbon Tax Act transition – fixed-price contracts] provides that a purchaser

who takes delivery of fuel containing ethanol or renewable diesel fuel under a

fixed-price contract which was entered into before September 1, 2008 may

receive a refund of the tax they pay between January 1, 2010 and June 30,

Carbon Tax Act transition – fixed-price contracts

(1) Subject to subsections (3) and (4), if, on or after January 1, 2010, a purchaser takes delivery under a fixed-price contract described in subsection (2) of fuel containing ethanol or renewable diesel fuel and pays to the government tax on the purchase of fuel under the Carbon Tax Act , the director, on application and on receipt of evidence satisfactory to the director, must pay to the purchaser, from the consolidated revenue fund, a refund of tax paid on the portion of fuel that is ethanol or renewable diesel fuel.

(2) For the purpose of subsection (1), a fixed-price contract must

(

a) have been entered into by the purchaser and the seller before September 1, 2009, and

(

b) specify that an amount of ethanol or renewable diesel fuel will be delivered under the contract that is at least 5% of the total fuel delivered.

(3) No refund is to be paid under subsection (1) if

(

a) the purchaser is entitled, under the fixed-price contract, to recover the tax imposed under the Carbon Tax Act on the ethanol or renewable diesel fuel portion of the fuel, or

(

b) the purchaser receives delivery of the ethanol or renewable diesel fuel after June 30, 2010.

(4) No refund is to be paid under subsection (1) in respect of a quantity of ethanol or renewable diesel fuel that exceeds the quantity specified in the fixed-price contract.

SECTION 68: [Carbon Tax Act transition – inventory allowances] sets out the inventory

allowance that may be payable to retail dealers or deputy collectors who provide

inventories as required.

Carbon Tax Act transition – inventory allowances

(1) Subject to subsection (2), the director may pay an inventory allowance in the amount of $250 to a deputy collector or retail dealer who provides an inventory under

section 66 by January 15, 2010.

(2) Subject to subsection (4), if the amount of security payable under

section 66

(

a) is greater than $250, the amount of security payable under

section 66 is reduced by $250 and the director must not pay an inventory allowance under subsection (1), or

(

b) is less than $250, the amount of security is not payable under

section 66 and the director must pay an inventory allowance in the amount of the difference between $250 and the amount of security payable under

section 66.

(3) Subsections (1) and (2) do not apply to a deputy collector or retail dealer if, at the time an inventory is due, the deputy collector or retail dealer does not have the capacity in the ordinary course of business to store at least 1 000 litres of fuel in total.

(4) The director must not pay an inventory allowance to a deputy collector or retail dealer under subsection (2) (

b) if the difference between $250 and the additional amount of security is less than $10.

SECTION 69: [Income Tax Act transition – basic training tax credit for eligible employers]

provides a transitional rule for determining the amount of the basic training tax

credit for an eligible employer's taxation year that begins before and includes

July 1, 2009.

Income Tax Act transition – basic training tax

credit for eligible employers

69 For the purpose of determining the amount of the tax credit an eligible employer may claim under

section 122 of the Income Tax Act for a taxation year that begins before and includes July 1, 2009,

(

a) the reference to "$4 000" in

section 122 (3) (

a) of that Act is to be read as a reference to the amount that is the total of

(

i) that proportion of $2 000 that the number of days in the taxation year that are before July 1, 2009 is of the number of days in the taxation year, and

(ii) that proportion of $4 000 that the number of days in the taxation year that are after June 30, 2009 is of the number of days in the taxation year, and

(

b) the reference to "20%" in

section 122 (3) (

b) of that Act is to be read as a reference to the percentage that is the total of

(

i) that proportion of 10% that the number of days in the taxation year that are before July 1, 2009 is of the number of days in the taxation year, and

(ii) that proportion of 20% that the number of days in the taxation year that are after June 30, 2009 is of the number of days in the taxation year.

SECTION 70: [Motor Fuel Tax Act transition – imposition of tax on purchase] clarifies the

obligation to pay tax on purchase when amendments to motor fuel taxes come

into force on January 1, 2010.

Motor Fuel Tax Act transition – imposition of tax on purchase

(1) If, before January 1, 2010, a purchaser buys fuel, as defined in the Motor Fuel Tax Act as of January 1, 2010, and the purchaser receives delivery of the fuel on or after that date, the purchaser must pay to the government tax on the fuel at the rate for that type of fuel that applies as of January 1, 2010.

(2) If a retail dealer sells fuel, as defined in the Motor Fuel Tax Act as of January 1, 2010, to a purchaser before January 1, 2010 and the purchaser receives delivery of the fuel on or after that date, the retail dealer must collect tax on that fuel at the rate for that type of fuel that applies as of January 1, 2010.

(3) A reference to "purchaser" in this

section does not include a person who is a registered consumer with respect to the type or subcategory of a type of fuel specified on that person's registered consumer certificate.

SECTION 71: [Motor Fuel Tax Act transition – imposition of tax on use] clarifies that a

person who paid tax on fuel purchased or transferred before January 1, 2010

that is used after that date is not subject to both the purchase or transfer tax and

the use tax on that fuel.

Motor Fuel Tax Act transition – imposition of tax on use

Section 4 (2), (2.1) or (3), 5 (2), 6 (2) or (4), 7 (2), 8 (2), 10 (2), (2.1) or (3) or 13 (2) of the Motor Fuel Tax Act does not apply to fuel that, before January 1, 2010, was purchased within the meaning of

section 4, 5, 6, 7, 8, 10 or 13 of that Act or transferred within the meaning of

section 6, 7 or 8 of that Act, unless the fuel is

(

a) used by a person who is a registered consumer, and

(

b) the fuel is the type or subcategory of a type of fuel specified on that person's registered consumer certificate.

SECTION 72: [Motor Fuel Tax Act transition – change in rate of tax and payment of security] mirrors the provisions related to inventories and additional security when

there are tax rate changes, but is specific to the amendments that come into

force on January 1, 2010.

Motor Fuel Tax Act transition – change in rate

of tax and payment of security

(1) If

(

a) a deputy collector or retail dealer owns fuel on January 1, 2010, and

(

b) security was paid or would have been payable by the deputy collector or retail dealer if amendments under

section 41 of this Act were in force on the date the deputy collector or retail dealer bought the fuel,

the deputy collector or retail dealer must provide to the director by January 15, 2010 an inventory of that fuel, in accordance with the instructions of the director.

(2) If a deputy collector or retail dealer owns no fuel on which security or additional security is payable under subsection (5), the deputy collector or retail dealer must provide to the director by January 15, 2010 a nil inventory, in accordance with the instructions of the director.

(3) For the purposes of subsection (1), if, before January 1, 2010, a retail dealer entered into an agreement to sell fuel, as defined in the Motor Fuel Tax Act as of January 1, 2010, to a purchaser and the purchaser has not received delivery of the fuel before January 1, 2010, the retail dealer is deemed to own the fuel.

(4) For the purposes of subsection (1), a deputy collector or retail dealer, as the case may be, is deemed to own a fuel on January 1, 2010 if

(

a) the deputy collector or retail dealer has entered into an agreement to buy the fuel and the agreement provides that the deputy collector or retail dealer owns the fuel on January 1, 2010,

(

b) the deputy collector or retail dealer has not received delivery of the fuel before January 1, 2010, and

(

c) the deputy collector or retail dealer has not entered into an agreement with another person that provides that the other person owns the fuel on January 1, 2010.

(5) A deputy collector or retail dealer who is required to provide an inventory under subsection (1) must pay to the director by January 15, 2010 the amount of security or additional amount of security calculated under subsection (6) on fuel included in the inventory equal to the tax that would be collectable if the fuel were sold to a purchaser on January 1, 2010.

(6) The amount of security or additional security payable is the difference between

(

a) an amount equal to the tax that would be collectable for the fuel that was required to be included in the inventory, if that fuel were sold to a purchaser on or after January 1, 2010, and

(

b) the amount the deputy collector or retail dealer paid as security in respect of that fuel.

SECTION 73: [Motor Fuel Tax Act transition – fixed-price contracts] provides that a purchaser

who takes delivery of fuel containing ethanol or renewable diesel fuel

under a fixed-price contract which was entered into before September 1, 2008

may receive a refund of the tax they pay between January 1, 2010 and June 30,

Motor Fuel Tax Act transition – fixed-price contracts

(1) Subject to subsections (3) and (4), if, on or after January 1, 2010, a purchaser takes delivery under a fixed-price contract described in subsection (2) of fuel containing ethanol or renewable diesel fuel and pays to the government tax on the purchase of the fuel under the Motor Fuel Tax Act , the director, on application and on receipt of evidence satisfactory to the director, must pay to the purchaser, from the consolidated revenue fund, a refund of tax paid on the ethanol or renewable diesel fuel portion of the fuel.

(2) For the purpose of subsection (1), a fixed-price contract must

(

a) have been entered into by the purchaser and the seller before September 1, 2009, and

(

b) specify that an amount of ethanol or renewable diesel fuel will be delivered under the contract.

(3) No refund is to be paid under subsection (1) if

(

a) the purchaser is entitled, under the fixed-price contract, to recover the tax imposed under the Motor Fuel Tax Act on the ethanol or renewable diesel fuel portion of the fuel, or

(

b) the purchaser receives delivery of the ethanol or renewable diesel fuel after June 30, 2010.

(4) No refund is to be paid under subsection (1) in respect of a quantity of ethanol or renewable diesel fuel that exceeds the quantity specified in the fixed-price contract.

SECTION 74: [Social Service Tax Act transition] provides for circumstances where lease

payments have been made on tangible personal property after the tangible personal

property became part of real property and tax or an amount as if it were

tax was paid on those lease payments before September 1, 2009.

Social Service Tax Act transition

(1) In this section, "lease" , "lease price" and "tangible personal property" have the same meaning as in the Social Service Tax Act .

(2) If, before September 1, 2009, during the term of a lease of tangible personal property,

(

a) the leased property was used so that it ceased to be tangible personal property and became part of real property, and

(

b) after the leased property became part of real property, tax or an amount as if it were tax was paid or payable on the lease price of the leased property as if the leased property continued to be tangible personal property,

the leased property is deemed, for the period ending September 1, 2009, to have been taxable as tangible personal property for the purposes of

section 20 [tax on leases in British Columbia] or

section 21 [tax if leased property brought into British Columbia] , as applicable, of the Social Service Tax Act .

Amendment to this Act

SECTION 75: [Amendment to this Act] repeals the Assessment Act transitional provision.

Section 63 of the Budget Measures Implementation Act (No. 2), 2009 is repealed.

Commencement

76 The provisions of this Act referred to in column 1 of the following table come into force as set out in column 2 of the table:

Item

Column 1

Provisions of Act

Column 2

Commencement

Anything not elsewhere covered by this table

The date of Royal Assent

Sections 2 and 3

April 1, 2009

Sections 10 and 11

April 1, 2010

Section 13

April 1, 2010

Section 15

August 14, 2009

Sections 16 and 17

April 1, 2010

Section 19

September 1, 2009

Section 20

January 1, 2010

Section 21

By regulation of the Lieutenant Governor in Council

Section 22

September 2, 2009

Section 23

January 1, 2010

Sections 24

By regulation of the Lieutenant Governor in Council

Section 25

September 2, 2009

Section 26 to 29

By regulation of the Lieutenant Governor in Council

Section 30

July 1, 2008

Section 31

September 2, 2009

Sections 32

January 1, 2010

Sections 33

July 1, 2008

Sections 34 to 39

January 1, 2010

Section 40

July 1, 2009

Section 41

January 1, 2010

Section 42

By regulation of the Lieutenant Governor in Council

Section 43

January 1, 2010

Sections 44 and 45

September 2, 2009

Section 46

By regulation of the Lieutenant Governor in Council

Section 47

September 2, 2009

Section 48

By regulation of the Lieutenant Governor in Council

Section 49

September 2, 2009

Section 50

By regulation of the Lieutenant Governor in Council

Sections 51 and 52

July 1, 2008

Section 53

September 2, 2009

Section 54

By regulation of the Lieutenant Governor in Council

Section 55

July 1, 2008

Sections 56 to 59

September 2, 2009

Sections 60 and 61

April 1, 2009

Section 62

September 2, 2009

Sections 64 to 68

January 1, 2010

Section 69

July 1, 2009

Sections 70 to 73

January 1, 2010

Section 74

September 2, 2009

Section 75

January 1, 2011

Explanatory Notes

SECTION 1: [Balanced Budget and Ministerial Accountability Act,

section 2.1] extends

the authority to forecast budget deficits in the main estimates to the 2012-2013 fiscal year.

SECTION 2: [Balanced Budget and Ministerial Accountability Act,

section 5] amends the

section to refer to voted operating expenses and recognize revisions due to

supplementary estimates.

SECTION 3: [Balanced Budget and Ministerial Accountability Act,

section 6] requires the

Minister of Finance to make public a revised statement reflecting any supplementary

estimates that are presented to the Legislative Assembly.

SECTION 4: [Budget Transparency and Accountability Act,

section 6.1] delays the date on

which the main estimates for the 2010-2011 fiscal year must be presented to

the Legislative Assembly.

SECTION 5: [Budget Transparency and Accountability Act,

section 10] delays the date by

which the quarterly report in respect of the first 9 months of the 2009-2010 fiscal

year must be made public.

SECTION 6: [Continuing Care Act,

section 5] authorizes the requiring of information necessary

to administer the Act.

SECTION 7: [Continuing Care Act,

section 6] authorizes the making of regulations

respecting rates and payments by clients for continuing care services.

SECTION 8: [Finance Statutes (Deficit Authorization and Debt Elimination) Amendment

Act, 2009,

section 7] provides that the repeal of

section 2.1 [deficits permitted

for certain fiscal years] of the Balanced Budget and Ministerial Accountability

Act and the enactment of

section 8.1 [operating debt elimination] of the

Budget Transparency and Accountability Act come into force on April 1, 2013.

SECTION 9: [Financial Administration Act,

section 3] provides for appointing to the Treasury

Board members of the Legislative Assembly who are not members of the

Executive Council.

SECTION 10: [Financial Information Act,

Schedule 2] is consequential to the repeal of the

Tourism British Columbia Act .

SECTION 11: [Freedom of Information and Protection of Privacy Act,

Schedule 2] is consequential

to the repeal of the Tourism British Columbia Act .

SECTION 12: [Hospital Insurance Act,

section 29] authorizes the making of regulations

respecting rates and payments by beneficiaries for treatment or services.

SECTION 13: [Hotel Room Tax Act,

section 3.1] is consequential to the repeal of the Tourism

British Columbia Act and provides that the revenue raised under this

section

of the Act is for the purpose of promoting tourism.

SECTION 14: [Tourism Act,

section 1]

authorizes the minister to sell or otherwise provide tourism-related products and services to any person;

authorizes the minister to authorize a person to sell or dispose of such products on the minister's behalf;

authorizes the minister to sell such products to others for resale;

authorizes the minister to sell advertising space in those products;

authorizes the minister to establish the price at which services, products and advertising space may be sold.

SECTION 15: [Tourism British Columbia Act,

section 2]

removes requirements for nominations and recommendations prior to the appointment of an individual to the board of directors or as chair of the board of Tourism British Columbia;

removes the list of matters the Lieutenant Governor in Council should take into account in appointing directors of Tourism British Columbia.

SECTION 16: [Repeal of provisions – Budget Transparency and Accountability Act] repeals provisions of the Budget Transparency and Accountability Act that will

be spent after March 31, 2010.

SECTION 17: [Repeal – Tourism British Columbia Act] is self-explanatory.

SECTION 18: [Transition – Tourism British Columbia Act] provides for the dissolution of

Tourism British Columbia and the transfer of its rights, property, assets and

obligations to the government.

SECTION 19: [Transition – presentation and reporting obligations for 2009-2010 fiscal

year] clarifies which main estimates and other documents are to be used for

the purposes of the Budget Transparency and Accountability Act , the Balanced

Budget and Ministerial Accountability Act and the Carbon Tax Act in relation

to the 2009-2010 fiscal year.

SECTION 20: [Carbon Tax Act,

section 1] amends

definitions as a consequence of the elimination

of the exemption for renewable fuels and the clarification of natural

gas:

the definition of "biodiesel" is repealed in

section 1 of the Act because it is being moved to

section 1 of

Schedule 1, which contains the

definitions of fuel types;

the definition of "fuel" is amended to remove references to ethanol produced from biomass, biodiesel and other biofuels as these substances are now taxable under the Act;

the definition of "marketable natural gas" is replaced as a result of the elimination of the distinction between raw natural gas and marketable natural gas;

the definition of "scheduled rate change" is amended to ensure that changes to the tax rates that come into effect on July 1st of 2010, 2011 and 2012 are scheduled rate changes;

the definition of "use" is amended as a result of the elimination of the distinction between marketable natural gas and raw natural gas.

SECTION 21: [Carbon Tax Act,

section 1] amends

definitions as a consequence of the clarification

of the exemption from security for sales between collectors who own

and operate refineries in Canada:

the definition of "collector" is amended to limit collector appointments to appointments made under

section 16 (1) of the Act;

the definition of "refiner collector" is added as a consequence of the creation of a special class of collectors who, on appointment, are eligible for the exemption from security for sales between refiner collectors.

SECTION 22: [Carbon Tax Act,

section 14] amends the definition of "non-commercial aircraft

or ship" to limit the exemption for fuel brought into British Columbia in

the supply tank of a non-commercial aircraft or ship to aircraft or ships that are

used solely for personal use.

SECTION 23: [Carbon Tax Act, sections 15, 18, 19, 28, 33, 38 and 59] deletes the word

"marketable" wherever it appears in the Act so that the provisions apply to

natural gas without any distinction between marketable natural gas and raw

natural gas.

SECTION 24: [Carbon Tax Act,

section 16] authorizes the director to appoint a collector to

be a refiner collector on conditions and limitations specified by the director for

the purposes of the exemption from security for sales between refiner collectors.

SECTION 25: [Carbon Tax Act,

section 23] provides that an appointment or certificate

issued under the Act may be suspended or cancelled if the person does not provide

a collection bond as required by the director.

SECTION 26: [Carbon Tax Act,

section 23] adds references to "refiner collector" to the provisions

of the Act dealing with the suspension or cancellation of other appointments

or certificates under the Act.

SECTION 27: [Carbon Tax Act,

section 24] provides that if an appointment as a collector is

suspended or cancelled under the Carbon Tax Act or the Motor Fuel Tax Act , then an appointment as a refiner collector is automatically suspended for the

same period of time or automatically cancelled at the same time.

SECTION 28: [Carbon Tax Act,

section 30] sets out the exemption from the obligation to

pay security on sales between eligible refiner collectors.

SECTION 29: [Carbon Tax Act,

section 56] allows a collector to appeal to the minister the

decision of the director to refuse to appoint them a refiner collector or the decision

to suspend or cancel their refiner collector appointment.

SECTION 30: [Carbon Tax Act,

section 70] deletes a redundant word.

SECTION 31: [Carbon Tax Act,

section 84]

expands the regulation making power with respect to appeals related to exempt fuel retailer permits so that the director's decision to set or change the percentage of fuel the exempt fuel retailer may buy without paying security or the decision to refuse to change the percentage may be appealed as intended;

provides that regulations granting an exemption, providing a refund or conditions and limitations on exemptions and refunds may be retroactive to July 1, 2008 if made before December 31 2009;

provides that regulations with respect to appeals related to exempt fuel retailer permits may be retroactive to September 2, 2009 if made before December 31, 2009.

SECTION 32: [Carbon Tax Act,

Schedule 1]

amends

definitions and adds an

interpretation provision as a consequence of the taxation of renewable fuels, the elimination of the distinction between raw natural gas and marketable natural gas and the clarification of fuels manufactured from the processing of natural gas;

adds an

interpretation provision to clarify when gas liquids, ethane, propane, butane and pentanes plus are to be taxed as separate fuels.

SECTION 33: [Carbon Tax Act,

Schedule 1] clarifies that when the rate of tax for a fuel is in

cubic metres, the amount of fuel must be measured at a specific temperature

and pressure to ensure the correct amount of tax is paid.

SECTION 34: [Carbon Tax Act,

Schedule 1] sets out the tax rates for fuels that apply until

July 1, 2012.

SECTION 35: [Income Tax Act,

section 4.3] increases the dollar amounts used for determining

the basic personal, spousal and equivalent to spousal tax credits for the

2010 taxation year.

SECTION 36: [Income Tax Act,

section 4.52] for the 2010 taxation year, excludes from

indexing the specified dollar amounts proposed by this Bill for determining

certain personal credits for that taxation year.

SECTION 37: [Income Tax Act,

section 4.721] extends to the end of 2010 the date that an

expense can be a BC flow-through mining expenditure for the purposes of calculating

the BC mining flow-through share tax credit.

SECTION 38: [Income Tax Act,

section 16] provides for an increase from $400 000 to

$500 000 of the income threshold below which small businesses can pay a

lower rate of tax.

SECTION 39: [Income Tax Act,

section 25.1] consequential to the amendment made to

section

4.721 of the Act by this Bill, prevents an expense from being claimed

under both the mining exploration tax credit and the mining flow-through

share tax credit.

SECTION 40: [Income Tax Act,

section 122] effective July 1, 2009, increases the amount of

the basic tax credit for an eligible employer in respect of an employee to the

lesser of $4 000 and 20% of the amount of qualifying salary and wages.

SECTION 41: [Motor Fuel Tax Act,

section 1] amends

definitions of fuel to eliminate the

exemption of ethanol and biodiesel:

repeals the definition of "alcohol based fuel";

adds

definitions of "biodiesel fuel", "diesel fuel", "hydrogenated-derived renewable diesel fuel", "methanol based fuel" and "renewable diesel fuel";

the definition of "coloured fuel" is amended by deleting the reference to alcohol based fuel and replacing it with references to methanol based fuel and fuel that is 85% ethanol;

the definition of "gasoline" is amended by replacing alcohol based fuel with methanol based fuel;

the definition of "locomotive fuel" is amended by deleting the reference to biodiesel.

SECTION 42: [Motor Fuel Tax Act,

section 1] amends

definitions as a consequence of the

clarification of the exemption from security for sales between collectors who

own and operate refineries in Canada:

the definition of "collector" is amended to limit collector appointments to appointments made under

section 28 (1) of the Act;

the definition of "refiner collector" is added as a consequence of the creation of a special class of collectors who, on appointment, are eligible for the exemption from security for sales between refiner collectors.

SECTION 43: [Motor Fuel Tax Act,

section 3.1] replaces a reference to alcohol based fuel

with methanol based fuel.

SECTION 44: [Motor Fuel Tax Act,

section 19] provides that a licence for a licensed carrier

issued under the Act may be suspended or cancelled if the licensed carrier

does not provide a collection bond as required by the director.

SECTION 45: [Motor Fuel Tax Act, sections 20.101 and 20.11] corrects an error that

resulted in 2 sections having the same

section number.

SECTION 46: [Motor Fuel Tax Act,

section 28] authorizes the director to appoint a collector

to be a refiner collector on conditions and limitations specified by the director

for the purposes of the exemption from security for sales between refiner collectors.

SECTION 47: [Motor Fuel Tax Act,

section 30] provides that a collector's appointment

under the Act may be suspended or cancelled if the person does not provide a

collection bond as required by the director.

SECTION 48: [Motor Fuel Tax Act,

section 30]

adds references to "refiner collector" to the provisions of the Act dealing with the suspension or cancellation of other appointments or certificates under the Act;

provides that if an appointment as a collector is suspended or cancelled under the Carbon Tax Act or the Motor Fuel Tax Act , then an appointment as a refiner collector is automatically suspended for the same period of time or automatically cancelled at the same time.

SECTION 49: [Motor Fuel Tax Act,

section 37.1] provides that a registered consumer certificate

issued under the Act may be suspended or cancelled if the person does

not provide a collection bond as required by the director.

SECTION 50: [Motor Fuel Tax Act,

section 38] sets out the exemption from the obligation

to pay security on sales between eligible refiner collectors.

SECTION 51: [Motor Fuel Tax Act,

section 41] corrects a cross-reference.

SECTION 52: [Motor Fuel Tax Act,

section 50]

restores a right to appeal the refusal to grant an authorization to relabel fuel;

corrects cross-references;

in an appeal of the refusal to grant an authorization to relabel fuel, provides that the minister may affirm the refusal or direct the director to grant the authorization subject to the conditions the director specifies.

SECTION 53: [Motor Fuel Tax Act,

section 50] corrects an error to ensure that a denial of a

refund under the renumbered

section 20.101 may be appealed consistent with

the denial of other refunds.

SECTION 54: [Motor Fuel Tax Act,

section 50] allows a collector to appeal to the minister

the decision of the director to refuse to appoint them a refiner collector or the

decision to suspend or cancel their refiner collector appointment.

SECTION 55: [Motor Fuel Tax Act,

section 71] repeals a provision relating to a discontinued

program.

SECTION 56: [Motor Fuel Tax Act,

section 71]

expands regulation making powers with respect to appeals related to exempt fuel retailer permits and with respect to alternative motor fuel;

provides that regulations with respect to appeals related to exempt fuel retailer permits may be retroactive to September 2, 2009 if made before December 31, 2009.

SECTION 57: [Provincial Revenue Statutes Amendment Act (No. 2), 2003,

section 8]

repeals amendments to the regulation making power that are no longer

required due to amendments made in 2008.

SECTION 58: [Social Service Tax Act,

section 22.1] adds provisions

addressing a change in use of leased tangible personal property so that it ceases to be tangible personal property and becomes a part of real property, deeming it to be sold at a retail sale effective immediately before it becomes a part of real property;

deeming the person who leases the tangible personal property to the lessee to be the seller and the lessee to be the purchaser of the property in those circumstances;

deeming the purchase price of the tangible personal property to be its fair market value at the time of the sale;

preventing a deemed purchaser from claiming an exemption on the basis that the purchaser bought the property for the purpose of leasing it to a person, or re-leasing it to another person.

SECTION 59: [Social Service Tax Act,

section 68.1] clarifies which fuels must be coloured.

SECTION 60: [Social Service Tax Act,

section 71]

amends references to the Pharmacists, Pharmacy Operations and Drug Scheduling Act , now repealed, to a reference to the Pharmacy Operations and Drug Scheduling Act ;

exempts from tax those drugs or vaccines prescribed by regulation.

SECTION 61: [Social Service Tax Act,

section 138]

adds authority to prescribe drugs and vaccines for the purposes of the exemption from tax under

section 71 (b.1) of the Act;

enacts a new provision authorizing regulations under

section 138 (1) (z.2) of the Act retroactive to April 1, 2009, if they are made before June 30, 2010.

SECTION 62: [Taxation Statutes Amendment Act, 2004,

section 30] is consequential to the

amendment made to

section 71 (2) of the Motor Fuel Tax Act by this Bill.

SECTION 63: [Assessment Act transition – valuation under

section 21 of the Act for 2010

taxation year] for the purpose of determining the actual value of improvements

referred to in

section 21 (1) (

a) to (

c) of the Assessment Act for the 2010

taxation year, provides for an assumption that the improvements were to be

constructed or installed on July 1, 2006.

SECTION 64: [Carbon Tax Act transition – imposition of tax on purchase] clarifies the

obligation to pay tax on purchase when amendments to the carbon tax come

into force on January 1, 2010.

SECTION 65: [Carbon Tax Act transition – imposition of tax on use] clarifies that a person

who paid tax on fuel purchased, transferred or brought into British Columbia

before January 1, 2010 that is used after that date is not subject to both the purchase,

transfer or bringing-in tax and the use tax on that fuel.

SECTION 66: [Carbon Tax Act transition – change in rate of tax and payment of security] mirrors the provisions related to inventories and additional security when there

are tax rate changes, but is specific to the amendments that come into force on

January 1, 2010.

SECTION 67: [Carbon Tax Act transition – fixed-price contracts] provides that a purchaser

who takes delivery of fuel containing ethanol or renewable diesel fuel under a

fixed-price contract which was entered into before September 1, 2008 may

receive a refund of the tax they pay between January 1, 2010 and June 30,

SECTION 68: [Carbon Tax Act transition – inventory allowances] sets out the inventory

allowance that may be payable to retail dealers or deputy collectors who provide

inventories as required.

SECTION 69: [Income Tax Act transition – basic training tax credit for eligible employers]

provides a transitional rule for determining the amount of the basic training tax

credit for an eligible employer's taxation year that begins before and includes

July 1, 2009.

SECTION 70: [Motor Fuel Tax Act transition – imposition of tax on purchase] clarifies the

obligation to pay tax on purchase when amendments to motor fuel taxes come

into force on January 1, 2010.

SECTION 71: [Motor Fuel Tax Act transition – imposition of tax on use] clarifies that a

person who paid tax on fuel purchased or transferred before January 1, 2010

that is used after that date is not subject to both the purchase or transfer tax and

the use tax on that fuel.

SECTION 72: [Motor Fuel Tax Act transition – change in rate of tax and payment of security] mirrors the provisions related to inventories and additional security when

there are tax rate changes, but is specific to the amendments that come into

force on January 1, 2010.

SECTION 73: [Motor Fuel Tax Act transition – fixed-price contracts] provides that a purchaser

who takes delivery of fuel containing ethanol or renewable diesel fuel

under a fixed-price contract which was entered into before September 1, 2008

may receive a refund of the tax they pay between January 1, 2010 and June 30,

SECTION 74: [Social Service Tax Act transition] provides for circumstances where lease

payments have been made on tangible personal property after the tangible personal

property became part of real property and tax or an amount as if it were

tax was paid on those lease payments before September 1, 2009.

SECTION 75: [Amendment to this Act] repeals the Assessment Act transitional provision.

Copyright (

c) Queen’s Printer, Victoria, British Columbia, Canada