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Volume 50, No. 13

B.C. Reg. 203/2007

The British Columbia Gazette,

Part II

July 3, 2007

B.C. Reg. 203/2007, deposited June 21, 2007, pursuant to the FINANCE STATUTES (INNOVATIVE CLEAN ENERGY FUND) AMENDMENT ACT, 2007 [Section 7] and the SOCIAL SERVICE TAX ACT [Sections 68.01 and 135.1]. Order in Council 443/2007, approved and ordered June 21, 2007.

On the recommendation of the undersigned, the Administrator, by and with the advice and consent of the Executive Council, orders that, effective September 1, 2007,

(

a) the Finance Statutes (Innovative Clean Energy Fund) Amendment Act, 2007 , S.B.C. 2007, c. 17, is brought into force, and

(

b) the amendments to the Social Service Tax Act Regulations, B.C. Reg. 84/58, in the attached

schedule are made.

— R. NEUFELD, Minister of Energy, Mines and Petroleum Resources; P. BELL, Presiding Member of the Executive Council.

Schedule

Section 2 (1) of the Social Service Tax Act Regulations, B.C. Reg 84/58, is repealed and the following substituted:

(1) In sections 2.24, 3.4, 5.1 (1), 5.4, 5.6 to 5.13, 5.17 and 5.19 of this regulation, "tax" or "taxes" includes a levy or levies under

section 67, 68 or 68.01 of the Act.

2 The following Division is added:

Division 17 – Innovative Clean Energy Fund Levy

Energy products

17.1 For the purposes of

section 68.01 of the Act, "energy product" does not include the following:

(

a) fuel oil used for purposes other than heating, cooling or raising steam;

(

b) propane, other than propane in a vaporized form delivered

(

i) by a public utility within the meaning of the Utilities Commission Act ,

(ii) by pipe, and

(iii) to purchasers at the place at which the propane will be used;

(

c) kerosene.

Rate of levy

17.2 For the purposes of

section 68.01 (3) and (4) (

c) of the Act, the applicable rate is 0.4 percent.

Maximum amount

17.3 For the purposes of

section 68.01 (9) (

a) of the Act,

(

a) the maximum amount of the levy is $100 000, and

(

b) the prescribed period of time is the 12 month period beginning September 1, 2007, and each successive 12 month period beginning September 1 in every year.

Exemptions

17.4

(1) In this section, "spouse" , in relation to a person referred to in subsection (2) (

a) to (d), means a person who

(

a) is married to another person, or

(

b) is living and cohabiting with another person in a marriage-like relationship, including a marriage-like relationship between persons of the same gender.

(2) Subject to subsection (3), the following persons, in their capacity as purchasers of energy products, are exempt from levies under

section 68.01 of the Act:

(

a) diplomatic agents of a diplomatic mission situated in Canada who are citizens of the country operating the diplomatic mission;

(

c) career consular officers of a consular post situated in British Columbia, or of a consular post situated elsewhere in Canada but accredited in British Columbia, who are citizens of the country operating the consular post;

(

d) administrative and support staff of consular posts situated in British Columbia who are citizens of the country operating the consular post;

(

e) spouses of the persons referred to in paragraphs (

a) to (d).

(3) The exemption under subsection (2) does not apply to Canadian citizens or landed immigrants.

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