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Volume 52, No. 17

B.C. Reg. 200/2009

The British Columbia Gazette,

Part II

September 8, 2009

B.C. Reg. 200/2009 , deposited September 1, 2009, pursuant to the CARBON TAX ACT [Sections 21, 39 and 84]. Order in Council 437/2009, approved and ordered September 1, 2009.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective September 2, 2009, the Carbon Tax Regulation, B.C. Reg. 125/2008, is amended as set out in the attached Appendix.

— C. HANSEN, Minister of Finance and Deputy Premier ; M. COELL, Presiding Member of the Executive Council .

Appendix

Section 2 of the Carbon Tax Regulation, B.C. Reg. 125/2008, is amended in the definition of "recreational vehicle" by striking out " exclusively " and substituting " solely ".

Section 4 (2) (

c) is amended by striking out " and 17 " and substituting " and 17 (1) ".

Section 5 is amended

(

a) in subsection (1) by repealing paragraph (

a) and substituting:

(

a) the person owns or operates a commercial air service that provides

(

i) air transportation of passengers, goods or both, or

(ii) air services other than the transportation of passengers, goods or both

to members of the public for a fee, and , and

(

b) by repealing subsection (2) and substituting:

(2) The director may issue a registered air service certificate to a person referred to in subsection (1) only if the person holds a licence issued by the Canadian Transportation Agency and holds, if required by Transport Canada, an operating certificate issued by Transport Canada for each type of aircraft that is part of the commercial air service owned or operated by that person.

4 Sections 8 (4) and 41.5 (4) are amended by striking out " August 15 " and substituting " July 15 ".

5 Sections 10 (4), 11 (4) and 12 (5) are amended by striking out " August 15 " and substituting " July 15 of each year ".

Section 13 (6) is amended by striking out " August 28 " and substituting " July 28 of each year ".

7 Sections 17 (1) and 26 (1) are amended by adding the following paragraph:

(

g) used as anti-freeze in a natural gas pipeline.

Section 17 (2) and (3) is repealed and the following substituted:

(2) If a person combusts coke, high heat value coal, low heat value coal, petroleum coke or a combination of them as a reductant in the production of lead, the person is entitled to an exemption from the tax payable in respect of the coke, high heat value coal, low heat value coal or petroleum coke under

section 11 of the Act equal to the amount set out in column 1 of the table multiplied by the number of tonnes of lead produced using the coke, high heat value coal, low heat value coal, petroleum coke or a combination of them as a reductant during the period set out in column 3 of the table.

(3) If a person combusts coke, high heat value coal, low heat value coal, petroleum coke or a combination of them as a reductant in the production of zinc, the person is entitled to an exemption from the tax payable in respect of the coke, high heat value coal, low heat value coal or petroleum coke under

section 11 of the Act equal to the amount set out in column 2 of the table multiplied by the number of tonnes of zinc produced using the coke, high heat value coal, low heat value coal, petroleum coke or a combination of them as a reductant during the period set out in column 3 of the table.

Table

Item

Column 1

Amount per tonne

of lead

Column 2

Amount per tonne

of zinc

Column 3

Period during which coke, high heat value

coal, low heat value coal, petroleum coke

or combination of them is used as a reductant

$1.440

$4.565

September 2, 2009 to June 30, 2009

$2.161

$6.847

During the year beginning July 1, 2009

$2.881

$9.129

During the year beginning July 1, 2010

$3.601

$11.412

During the year beginning July 1, 2011

$4.321

$13.694

Any time on or after July 1, 2012

Section 26 (2) and (3) is repealed and the following substituted:

(2) If the director is satisfied that coke, high heat value coal, low heat value coal, petroleum coke or a combination of them was combusted as a reductant in the production of lead, the director must, on application, pay the applicant a refund of the tax paid in respect of the coke, high heat value coal, low heat value coal or petroleum coke equal to the amount set out in column 1 of the table multiplied by the number of tonnes of lead produced using the coke, high heat value coal, low heat value coal, petroleum coke or a combination of them as a reductant purchased during the period set out in column 3 of the table.

(3) If the director is satisfied that coke, high heat value coal, low heat value coal, petroleum coke or a combination of them was combusted as a reductant in the production of zinc, the director must, on application, pay the applicant a refund of the tax paid in respect of the coke, high heat value coal, low heat value coal or petroleum coke equal to the amount set out in column 2 of the table multiplied by the number of tonnes of zinc produced using the coke, high heat value coal, low heat value coal, petroleum coke or a combination of them as a reductant purchased during the period set out in column 3 of the table.

Table

Item

Column 1

Amount per tonne

of lead

Column 2

Amount per tonne

of zinc

Column 3

Period during which coke, high heat value

coal, low heat value coal, petroleum coke

or combination of them is used as a reductant

$1.440

$4.565

September 2, 2009 to June 30, 2009

$2.161

$6.847

During the year beginning July 1, 2009

$2.881

$9.129

During the year beginning July 1, 2010

$3.601

$11.412

During the year beginning July 1, 2011

$4.321

$13.694

Any time on or after July 1, 2012

Section 41.3 (3) (

b) and (4) is amended by striking out " without providing notice " and substituting " without advance notice ".

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