British Columbia Gazette Part II — B.C. Reg. 246/2013
B.C. Reg. 246/2013
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Volume 56, No. 23
246/2013
The British Columbia Gazette,
Part II
December 3, 2013
B.C. Reg. 246/2013 , deposited November 29, 2013, pursuant to the CARBON TAX ACT [section 84] and the MOTOR FUEL TAX ACT [section 71]. Order in Council 569/2013, approved and ordered November 28, 2013.
On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective January 1, 2014,
(
a) the Carbon Tax Regulation, B.C. Reg. 125/2008, is amended as set out in the attached Appendix 1, and
(
b) the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended as set out in the attached Appendix 2.
— M. DE JONG, Minister of Finance ; M. POLAK, Presiding Member of the Executive Council .
Appendix 1
Section 13 of the Carbon Tax Regulation, B.C. Reg. 125/2008, is amended
(
a) by adding the following subsection:
(0.2) Subject to subsection (4), a person must, under
section 8.1 (1) of the Act, on or before the 28th day of each month in respect of tax payable on the amount of fuel used in the previous month,
(
a) deliver to the director a return in a form specified by the director, and
(
b) pay with the return referred to in paragraph (
a) the amount of tax payable for that previous month. , and
(
b) in subsection (4) by striking out “ (0.1), (1), (2) and (3) ” and substituting “ (0.1), (0.2), (1), (2) and (3) ”.
2 Sections 16, 17 (1), 18 and 18.1 are amended by striking out “ tax under
section ” and substituting “ tax imposed under
section ”.
3 The following sections are added:
Exemption – farmers
20.1
(1) In this section,
“farm” has the same meaning as in
section 1 of the Motor Fuel Tax Act ;
“farm truck” has the same meaning as in
section 1 of the Motor Fuel Tax Act ;
“highway” has the same meaning as in
section 1 of the Motor Vehicle Act ;
“industrial machine” means a motor vehicle that is any of the following:
(
a) a backhoe;
(
b) a bulldozer;
(
c) a forklift;
(
d) a front end loader;
(
e) a grass mower;
(
f) a machine equipped with caterpillar tracks;
(
g) a shovel;
“motor vehicle” has the same meaning as in
section 1 of the Motor Fuel Tax Act ;
“tractor” has the same meaning as in
section 1 of the Motor Fuel Tax Act .
(2) For the purposes of
section 14 (2) (
g) of the Act, the following purposes are prescribed:
(
a) operating a ship;
(
b) operating a tractor when used on other than a highway;
(
c) operating an industrial machine when used on other than a highway;
(
d) operating a stationary engine or portable engine;
(
e) operating a tractor when used on a highway by or on behalf of a farmer for the purposes of the farmer’s farm;
(
f) operating a farm truck being used by a farmer or other person in the operation of the farm;
(
g) operating a motor vehicle that is not licensed to operate on a highway when used on other than a highway;
(
h) operating a tractor, an industrial machine or a motor vehicle referred to in paragraph (g), when proceeding to or returning from a location where the use of the fuel in the vehicle is otherwise authorized under paragraph (b), (
c) or (g).
(3) For the purposes of
section 14 (2) (g) (iii) of the Act,
(
a) gasoline that is coloured in accordance with
section 14 of the Motor Fuel Tax Act and the regulations made under that Act is a prescribed class of a type of fuel, and
(
b) diesel fuel that is coloured in accordance with
section 14 of the Motor Fuel Tax Act and the regulations made under that Act is a prescribed class of a subcategory of a type of fuel.
(4) The exemption from tax provided for in
section 14 (2) (
g) of the Act applies only if
(
a) the retail dealer delivers the fuel to a storage receptacle located on the farmer’s farm,
(
b) the fuel is purchased on account from a bulk agent, or
(
c) the fuel is purchased through a cardlock system.
Persons selling fuel to farmers
20.2 A retail dealer who sells fuel to a person claiming an exemption under
section 14 (2) (
g) of the Act in respect of the sale must ensure the sale meets one of the requirements for exemption under
section 20.1 (4) of this regulation.
Section 23 is repealed.
Section 25 is amended by striking out “ an amount has been paid as tax ” and substituting “ a person has paid tax ” and by striking out “ must, on application, pay to the applicant ” and substituting “ must pay the person ”.
6 Sections 26 (1), 27, 27.1, 28 (1) and (2) and 29 are amended by striking out “ an amount has been paid as tax ” and substituting “ a person has paid tax ” and by striking out “ must, on application, pay the applicant ” and substituting “ must pay the person ”.
Section 26 is amended
(
a) in subsection (2) by striking out everything before “ a refund of the tax paid ” and substituting “ If the director is satisfied that a person paid tax in respect of coke, high heat value coal, low heat value coal, petroleum coke or a combination of them that was combusted as a reductant in the production of lead, the director must pay the person ”, and
(
b) in subsection (3) by striking out everything before “ a refund of the tax paid ” and substituting “ If the director is satisfied that a person paid tax in respect of coke, high heat value coal, low heat value coal, petroleum coke or a combination of them that was combusted as a reductant in the production of zinc, the director must pay the person ”.
Part 5 is amended by adding the following section:
Refund – farmers
29.1
(1) For the purposes of
section 39.1 (a) (iii) of the Act,
(
a) gasoline that is coloured in accordance with
section 14 of the Motor Fuel Tax Act and the regulations made under that Act is a prescribed class of a type of fuel, and
(
b) diesel fuel that is coloured in accordance with
section 14 of the Motor Fuel Tax Act and the regulations made under that Act is a prescribed class of a subcategory of a type of fuel.
(2) For the purposes of
section 39.1 (
b) of the Act, the following purposes are prescribed:
(
a) operating a ship;
(
b) operating a tractor when used on other than a highway;
(
c) operating an industrial machine when used on other than a highway;
(
d) operating a stationary engine or portable engine;
(
e) operating a tractor when used on a highway by or on behalf of a farmer for the purposes of the farmer’s farm;
(
f) operating a farm truck being used by a farmer or other person in the operation of the farm;
(
g) operating a motor vehicle that is not licensed to operate on a highway when used on other than a highway;
(
h) operating a tractor, an industrial machine or a motor vehicle referred to in paragraph (g), when proceeding to or returning from a location where the use of the fuel in the vehicle is otherwise authorized under paragraph (b), (
c) or (g).
Section 34 is amended
(
a) by adding the following subsections:
(0.1) In this
section and
section 35, “qualifying fuel” means fuel that is in a class of a type of fuel or of a subcategory of a type of fuel that is prescribed under
section 20.1 (3).
(3.1) A retail dealer who sells qualifying fuel to a farmer must
(
a) provide an invoice to the farmer at the time of sale or within a reasonable time after the time of sale, and
(
b) on the invoice, in addition to the information required under subsection (5), specify whether tax was included in the sale. , and
(
b) in subsection (1) by striking out “ A person who sells ” and substituting “ A person, other than a retail dealer referred to in subsection (3.1), who sells ”.
Section 35 is amended
(
a) in subsection (1) by striking out “ A retailer dealer who ” and substituting “ A retailer dealer, other than a retail dealer referred to in subsection (1.1), who ”,
(
b) in subsections (1) (
b) and (2) (
b) by striking out everything after “ fuel ” and substituting “ a declaration in a form acceptable to the director. ” , and
(
c) by adding the following subsections:
(1.1) A retail dealer who sells qualifying fuel to a person claiming an exemption under
section 14 (2) (
g) of the Act in respect of the sale must, at or before the time of sale, obtain from the person
(
a) the name, address, card number and expiry date as recorded on a BC Farmer Identity Card issued to the person by the BC Agriculture Council, or
(
b) a declaration in a form acceptable to the director.
(3) The documentation referred to in subsections (1) (b), (1.1) and (2) (
b) must be retained by the retail dealer, or the person who holds a registration certificate, to substantiate non-collection of tax on the sale.
Section 40.1 is repealed and the following substituted:
Additional refund for IFTA commercial vehicle
40.1 If the director is satisfied that
(
a) a person paid a deposit under
section 39 for a trip, and
(
b) the amount of the deposit less any refund paid to the person under
section 40 for the trip exceeds the tax payable under
section 11 of the Act,
the director must pay that person a refund equal to the amount of the excess.
Section 41.4 (3) is amended by striking out “ from the consolidated revenue fund to the deputy collector ” and substituting “ the deputy collector a refund equal to ”.
Section 46 is amended by striking out “ 14, 22.6, ” and substituting “ 14, 20.2, 22.6, ” and by striking out “ 34 or 41.5 ” and substituting “ 34, 35 or 41.5 ”.
Appendix 2
Section 2.3 (2) of the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended by adding “ tax imposed under ” before “
section 13.2 of the Act. ”
2 Sections 2.4, 15.8, 15.9 (2), 15.10 (1) and (2), 15.11 (1), 15.12 (1) and 15.13 (1) are amended by striking out “ tax under
section ” and substituting “ tax imposed under
section ”.
Section 4 is amended
(
a) in subsection (1) by striking out everything before “ between the tax paid ” and substituting “ If the director is satisfied that a person has paid tax under
section 4 or 10 of the Act on fuel that is used for the operation of the engine of a motor vehicle while the vehicle is stationary, the director must pay the person a refund equal to the difference ” , and
(
b) by repealing subsection (2) and substituting the following:
(2) If the director is satisfied that a person has paid tax under
section 12.1 or 13 of the Act on fuel described in subsection (1) of this section, the director must pay the person a refund of the tax paid on the fuel under
section 12.1 or 13 of the Act.
Section 4.4 is amended
(
a) in paragraph (
a) by striking out “ an amount has been paid as tax ” and substituting “ a person has paid tax ”, and
(
b) by striking out “ must, on application, pay to the applicant, from the consolidated revenue fund, ” and substituting “ must pay the person ”.
Section 5.03 is amended
(
a) in subsection (1) by striking out “ A person who sells ” and substituting “ A person, other than a retail dealer referred to in subsection (3.1) or (3.2) or
section 15.14 (3), who sells ” , and
(
b) by adding the following subsections:
(3.1) A retail dealer who sells coloured fuel to a farmer must
(
a) provide an invoice to the farmer at the time of sale or within a reasonable time after the time of sale, and
(
b) on the invoice, in addition to the information required under
section 5.1, specify whether tax was included in the sale.
(3.2) A retail dealer who sells more than 45 litres of coloured fuel to a person must provide an invoice to the person buying the fuel at the time of sale or within a reasonable time after the time of sale.
Section 5.1 is repealed and the following substituted:
Content of invoices
5.1 An invoice required to be provided by this regulation must
(
a) specify the date of the sale,
(
b) specify the name and address of the person selling the fuel,
(
c) specify the name and address of the person to whom the fuel is sold,
(
d) specify the quantity of each type or subcategory of a type of fuel sold,
(
e) specify the rate of tax for each type or subcategory of a type of fuel sold, and
(
f) if the fuel sold is coloured fuel,
(
i) specify the price of the coloured fuel per unit of sale, and
(ii) designate the coloured fuel sold as “ Marked Fuel ”.
7 Sections 12, 13 and 15.5 (2) are repealed.
8 Sections 15.4 (1) (c), 15.9 (3) (b) (iii) and (4) (b) (iii), 15.12 (2) (
c) and 15.13 (2) (
c) are amended by striking out “ keylock or ”.
9 Sections 15.5 (1) and 15.14 (1) and (2) are amended by striking out “ must obtain ” and substituting “ must, at or before the time of sale, obtain ”.
Section 15.14 (3) is amended by striking out everything after “ qualifying person must ” and by adding the following paragraphs:
(
a) provide an invoice to the farmer or qualifying person at the time of sale or within a reasonable time after the time of sale, and
(
b) on the invoice, in addition to the information required under
section 5.1, specify whether tax was included in the sale.
Section 40.2 is repealed and the following substituted:
Additional refund for IFTA commercial vehicle
40.2 If the director is satisfied that
(
a) a person paid a deposit under
section 40 for a trip, and
(
b) the amount of the deposit less any refund paid to the person under
section 40.1 for the trip exceeds the tax payable under sections 10 (3) and 13 (3) of the Act,
the director must pay that person a refund equal to the amount of the excess.
Section 50 (1) is amended by striking out “ tax under sections 10 and 13 of the Act. ” and substituting “ tax imposed under
section 10 or 13 of the Act. ”
Section 51.8 (3) is amended by striking out “ from the consolidated revenue fund to the deputy collector ” and substituting “ the deputy collector a refund equal to ”.
Section 52 is amended by striking out “ 12, 13, ”.
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