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Volume 65, No. 17

186/2022

The British Columbia Gazette,

Part II

September 27, 2022

B.C. Reg. 186/2022 , deposited September 20, 2022, under the CARBON TAX ACT [section 84 (3) and (5)], the MOTOR FUEL TAX ACT [section 71 (2) and (6)] and the BUDGET MEASURES IMPLEMENTATION ACT, 2022 [sections 116 and 123]. Order in Council 472/2022, approved and ordered September 20, 2022.

On the recommendation of the undersigned, the Administrator, by and with the advice and consent of the Executive Council, orders that, effective February 23, 2022,

(

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

Schedule 1, and

(

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

Schedule 2.

— S. ROBINSON, Minister of Finance ; R. KAHLON, Presiding Member of the Executive Council .

Schedule 1

Section 1 (2) of the Carbon Tax Regulation, B.C. Reg. 125/2008, is amended by repealing the definition of "annual period" and substituting the following:

"annual period" means the period established by the director under

section 7.2; .

2 The following

section is added to

Part 3:

Annual period

7.2

(1) The director must establish an annual period for the purposes of this Part and

Part 8.1.

(2) If the director changes the dates of the annual period,

(

a) the director may establish an interim period for the purposes of transition, and

(

b) if the director establishes an interim period under paragraph (a), the interim period constitutes an annual period for the purposes of this Part and

Part 8.1.

3 Sections 8 (4) (a), 9 (4) (a), 10 (4) (a), 10.1 (4) (a), 10.3 (4) (a), 11 (4) (a), 12.1 (4) (

a) and 41.5 (4) (

a) are amended by striking out " July 15th of the year in which the annual period ends " and substituting " the 15th day of the month following the month in which the annual period ends ".

Section 12 (4) (

a) is amended by striking out " July 15th of the year in which each annual period ends " and substituting " the 15th day of the month following the month in which each annual period ends ".

5 Sections 13 (4) (a), 13.1 (4) (a), 13.3 (4) (

a) and 13.4 (4) (

a) are amended by striking out " July 28th of the year in which the annual period ends " and substituting " the 28th day of the month following the month in which the annual period ends ".

Section 13.2 (4) (

a) is amended by striking out " July 28th of the year in which each annual period ends " and substituting " the 28th day of the month following the month in which each annual period ends ".

Schedule 2

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

"annual period" means the period established by the director under

section 1.21; .

2 The following

section is added:

Payments and returns – annual period

1.21

(1) The director must establish an annual period for the purposes of this Part and

Part 3.2.

(2) If the director changes the dates of the annual period,

(

a) the director may establish an interim period for the purposes of transition, and

(

b) if the director establishes an interim period under paragraph (a), the interim period constitutes an annual period for the purposes of this Part and

Part 3.2.

3 Sections 1.3 (4) (a), 1.4 (4) (a), 1.5 (4) (a), 1.7 (4) (a), 1.8 (5) (a), 1.9 (4) (a), 1.10 (4) (a), 1.11 (4) (a), 1.12 (4) (a), 1.13 (5) (

a) and 51.81 (4) (

a) are amended by striking out " July 15th of the year in which the annual period ends " and substituting " the 15th day of the month following the month in which the annual period ends ".

Section 1.14 (4) (

a) is amended by striking out " July 31st of the year in which the annual period ends " and substituting " the last day of the month following the month in which the annual period ends ".

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