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Volume 44, No. 25

B.C. Reg. 302/2001

The British Columbia Gazette,

Part II

December 31, 2001

B.C. Reg. 302/2001, deposited December 17, 2001, pursuant to the MOTOR FUEL TAX ACT [Section 71]. Order in Council 1098/2001, approved and ordered December 14, 2001.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that

section 49 of the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is repealed and the following substituted:

Retention of records

(1) A person who is a holder of a motive fuel user permit, a registered consumer, a vendor or a wholesale dealer must retain in British Columbia records or other documents required for the purposes of the Act or this regulation for a period of 7 years.

(2) If a person who is a holder of a motive fuel user permit, a registered consumer, a vendor or a wholesale dealer makes a written application to the director for permission to destroy a record or other document, the director may authorize the requested destruction prior to the expiry of the period described in subsection (1).

(3) Despite any other provision of this section, if a record or other document might be necessary for the purposes of an appeal under

section 50 or 51 of the Act, the person who is a holder of a motive fuel user permit, a registered consumer, a vendor or a wholesale dealer must retain the record or other document after the expiry of the period described in subsection (1) and until the appeals under

section 50 or 51 of the Act have been exhausted. — B. BARISOFF, Minister of Provincial Revenue; G. CAMPBELL, Presiding Member of the Executive Council.

Copyright © 2001: Queen's Printer, Victoria, British Columbia, Canada