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Volume 65, No. 20

211/2022

The British Columbia Gazette,

Part II

November 8, 2022

B.C. Reg. 211/2022 , deposited October 28, 2022, under the CARBON TAX ACT [section 84 (3)], the MOTOR FUEL TAX ACT [section 71 (2)] and the PETROLEUM AND NATURAL GAS ACT [sections 73 (2), 81 and 133 (2)]. Order in Council 540/2022, approved and ordered October 28, 2022.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective November 1, 2022,

(

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

Schedule 1,

(

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

Schedule 2,

(

c) the Net Profit Royalty Regulation, B.C. Reg. 98/2008, is amended as set out in the attached

Schedule 3, and

(

d) the Petroleum and Natural Gas Royalty and Freehold Production Tax Regulation, B.C. Reg. 495/92, is amended as set out in the attached

Schedule 4.

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

Schedule 1

Section 41.8 (1.1) of the Carbon Tax Regulation, B.C. Reg. 125/2008, is amended by striking out " served on the minister " and substituting " given to the minister ".

2 The following sections are added to

Part 8.1:

Notice of appeal

41.9

(1) The date on which a notice of appeal is given to the minister under

section 41.8 (1.1) is the date it is received by the minister.

(2) A notice of appeal is conclusively deemed to have been given to the minister if it is received at a location and by a method specified by the minister.

Transition – notice of appeal

41.10 This regulation, as it read on October 31, 2022, continues to apply in relation to a notice of appeal under

section 41.8 from a decision of the director if the director’s notice of decision is dated on or before October 31, 2022.

Schedule 2

Section 51.92 (1.1) of the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended by striking out " served on the minister " and substituting " given to the minister ".

2 The following sections are added to

Part 3.2:

Notice of appeal

51.93

(1) The date on which a notice of appeal is given to the minister under

section 51.92 (1.1) is the date it is received by the minister.

(2) A notice of appeal is conclusively deemed to have been given to the minister if it is received at a location and by a method specified by the minister.

Transition – notice of appeal

51.94 This regulation, as it read on October 31, 2022, continues to apply in relation to a notice of appeal under

section 51.92 from a decision of the director if the director’s notice of decision is dated on or before October 31, 2022.

Schedule 3

Section 19 (2) of the Net Profit Royalty Regulation, B.C. Reg. 98/2008, is amended by striking out " served on the Minister of Finance " and substituting " given to the Minister of Finance ".

2 The following sections are added:

Notice of appeal

19.1

(1) The date on which a notice of appeal is given to the Minister of Finance under

section 19 (2) is the date it is received by the Minister of Finance.

(2) A notice of appeal is conclusively deemed to have been given to the Minister of Finance if it is received at a location and by a method specified by the Minister of Finance.

Transition – notice of appeal

22 This regulation, as it read on October 31, 2022, continues to apply in relation to a notice of appeal under

section 19 from a decision of the collector or a decision of the administrator if the decision is dated on or before October 31, 2022.

Schedule 4

Section 12 (2) of the Petroleum and Natural Gas Royalty and Freehold Production Tax Regulation, B.C. Reg. 495/92, is amended by striking out " served on the Minister of Finance " and substituting " given to the Minister of Finance ".

2 The following sections are added:

Notice of appeal

12.1

(1) The date on which a notice of appeal is given to the Minister of Finance under

section 12 (2) is the date it is received by the Minister of Finance.

(2) A notice of appeal is conclusively deemed to have been given to the Minister of Finance if it is received at a location and by a method specified by the Minister of Finance.

Transition – notice of appeal

15 This regulation, as it read on October 31, 2022, continues to apply in relation to a notice of appeal under

section 12 from a decision of the collector or a decision of the administrator if the decision is dated on or before October 31, 2022.

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