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,

(b.1) persons liable to pay tax under the Consumption Tax Rebate and Transition Act,

(b.2) purchasers under Part 7.1 of the South Coast British Columbia Transportation Authority 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, Consumption Tax Rebate and Transition Act, South Coast British Columbia Transportation Authority Act, Tobacco Tax Act, Motor Fuel Tax Act or Carbon Tax Act, as the case may be.

[am. B.C. Reg. 216/2010, Sch. s. 2.]

Persons who are exempt

2 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;

(b) senior officials of United Nations' agencies situated in Canada who have been accorded diplomatic privileges by the Department of Foreign Affairs and International Trade of the government of Canada;

(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).