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Volume 68, No. 21

225/2025

The British Columbia Gazette,

Part II

December 16, 2025

B.C. Reg. 225/2025 , deposited December 5, 2025, under the SCHOOL ACT [section 131.1]. Order in Council 554/2025, approved and ordered December 5, 2025.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective December 31, 2025, the attached School Tax Exemptions (Solar Power Projects) Regulation is made.

— B. BAILEY, Minister of Finance ; J. WHITESIDE, Presiding Member of the Executive Council .

SCHOOL TAX EXEMPTIONS (SOLAR POWER

PROJECTS) REGULATION

Definitions

1 In this regulation:

"Act" means the School Act ;

"solar power project" means a power project that uses photovoltaic solar panels to generate electricity.

Approved class of alternative energy power projects

2 Solar power projects

(

a) are approved alternative energy power projects for the purposes of

section 131.1 of the Act, and

(

b) are exempt from school taxes to the extent set out in

section 3 of this regulation.

Specified improvements exempt from school taxes

3 The following improvements in respect of a solar power project are exempt from school taxes:

(

a) a racking system used to support one or more photovoltaic solar panels;

(

b) a foundation for a racking system referred to in paragraph (a).

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