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Volume 51, No. 12

B.C. Reg. 127/2008

The British Columbia Gazette,

Part II

June 17, 2008

B.C. Reg. 127/2008 , deposited June 6, 2008, pursuant to the CARBON TAX ACT [Section 84], the HOTEL ROOM TAX ACT [Section 43 (2) (i)], the MOTOR FUEL TAX ACT [Section 71], the SOCIAL SERVICE TAX ACT [Section 129] and the TOBACCO TAX ACT [Section 44 (2) (f)]. Order in Council 388/2008, approved and ordered June 6, 2008.

On the recommendation of the undersigned, the Administrator, by and with the advice and consent of the Executive Council, orders that, effective July 1, 2008, the Consular Tax Exemption Regulation, B.C. Reg. 26/86, is repealed and the attached regulation substituted.

— C. TAYLOR, Minister of Finance; G. CAMPBELL, Presiding Member of the Executive Council .

CONSULAR TAX EXEMPTION REGULATION

Exemptions

1 Subject to

section 3, the persons described in

section 2, in their capacity as

(

a) purchasers under the Hotel Room Tax Act ,

(

b) purchasers or lessees under the Social Service Tax Act ,

(

c) consumers under the Tobacco Tax Act ,

(

d) purchasers or users of fuel under the Motor Fuel Tax Act , or

(

e) purchasers or users of fuel or persons who burn combustibles under the Carbon Tax Act

are exempt from the Hotel Room Tax Act , Social Service Tax Act , Tobacco Tax Act , Motor Fuel Tax Act or Carbon Tax Act , as the case may be.

Persons who are exempt

Section 1 applies to the following persons:

(

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).

Applicability

3 This order does not apply to Canadian citizens or permanent residents as defined in the Immigration and Refugee Protection Act (Canada).

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