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Volume 59, No. 23

294/2016

The British Columbia Gazette,

Part II

December 13, 2016

B.C. Reg. 294/2016 , deposited December 7, 2016, under the MOTOR FUEL TAX ACT [section 71 (2) (

g) and (g.1)]. Order in Council 891/2016, approved and ordered December 6, 2016.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended as set out in the attached Schedule.

— M. DE JONG, Minister of Finance ; M. MORRIS, Presiding Member of the Executive Council .

Schedule

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

“spouse” means a person who

(

a) is married to another person, or

(

b) is living with another person in a marriage-like relationship, and has done so for a continuous period of at least 2 years.

2 The following

section is added:

Refund – spouse of person with disabilities

4.6

(1) In this section:

“period” means the period referred to in

section 23 (1) of the Act;

“tax” means tax imposed by the Act on fuel used to propel a motor vehicle that a person with disabilities owns or leases.

(2) If, during a period or part of a period, a person

(

a) is the spouse of a person with disabilities,

(

b) is 16 years of age or older, and

(

c) has paid tax in respect of a motor vehicle owned or leased by the person with disabilities,

the director must, subject to subsections (3) to (5), pay to the person described in paragraphs (

a) to (

c) a refund that is equal to the tax paid by that person during the period or part of the period, as the case may be.

(3) If, respecting a period, there is only one applicant for a refund under this section, the refund payable to the applicant in respect of the period must not be greater than the difference between $500 and the refund paid under

section 23 (1) of the Act to the person with disabilities respecting that period.

(4) If, respecting a period, there is more than one applicant for a refund under this section,

(

a) no refund is payable to any of the applicants in respect of the period unless a joint application is submitted by all of the applicants after that period ends,

(

b) if a joint application is submitted in accordance with paragraph (a), the refund payable to each of the applicants in respect of the joint application

(

i) must not exceed the tax paid by that applicant during the part of the period the applicant was the spouse of the person with disabilities, and

(ii) must be the prorated share,

(

A) as set out in the joint application, or

(

B) as determined by the director, if the prorated share of each of the applicants is not set out in the joint application,

of the total refund payable as calculated under paragraph (c), and

(

c) the total refund payable to all of the applicants in respect of the joint application must not be greater than the difference between $500 and the refund paid under

section 23 (1) of the Act to the person with disabilities respecting the period.

(5) If, respecting a period, a person with disabilities

(

a) is paid a refund under

section 23 (1) of the Act, a refund under this

section respecting the period or part of the period, as the case may be, is payable to an applicant only in respect of the motor vehicle in respect of which the refund is paid to the person with disabilities, or

(

b) is not paid a refund under

section 23 (1) of the Act, a refund under this

section respecting the period or part of the period, as the case may be, is payable to an applicant in respect of only one motor vehicle owned or leased by the person with disabilities.

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