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Volume 57, No. 21

217/2014

The British Columbia Gazette,

Part II

December 2, 2014

B.C. Reg. 217/2014 , deposited November 24, 2014, under the TOBACCO TAX ACT [section 44 (2) (f)]. Order in Council 632/2014, approved and ordered November 21, 2014.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that the Tobacco Tax Act Regulation, B.C. Reg. 66/2002, is amended by adding the following

section to

Part 2:

Exemption for purchases at duty free shop

22.1 Tobacco is exempt from tax imposed under

section 2 of the Act if the tobacco is purchased at a duty free shop, as defined in the Customs Act (Canada), by a person who is about to leave Canada.

— M. DE JONG, Minister of Finance ; T. LAKE, Presiding Member of the Executive Council .

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