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B.C. Reg. 127/2008
O.C. 388/2008
Deposited June 6, 2008
effective July 1, 2008
This consolidation is current to January 9, 2018.
Link to Point in Time

Carbon Tax, Motor Fuel Tax, Provincial Sales Tax, South Coast British Columbia Transportation Authority and Tobacco Tax Acts

Consular Tax Exemption Regulation

[includes amendments up to B.C. Reg. 149/2014, July 28, 2014]

Contents
1Exemptions
2Persons who are exempt
3Persons who are not exempt

Exemptions

1  Subject to section 3, the persons described in section 2, in their capacity as

(a) to (b.1) Repealed. [B.C. Reg. 91/2013, Sch. s. 3 (a).]

(b.2) purchasers under Part 7.1 of the South Coast British Columbia Transportation Authority Act,

(b.3) persons liable to pay tax under the Provincial Sales 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 South Coast British Columbia Transportation Authority Act, Provincial Sales Tax Act, Tobacco Tax Act, Motor Fuel Tax Act or Carbon Tax Act, as the case may be.

[am. B.C. Regs. 216/2010, Sch. s. 2; 91/2013, Sch. s. 3.]

Persons who are exempt

2  Section 1 applies to the following persons:

(a) diplomatic agents and administrative and technical staff of a diplomatic mission situated in Canada who are citizens of the country operating the diplomatic mission;

(b) officials of United Nations' agencies situated in Canada, or of any other international organization situated in Canada, who have diplomatic privileges and immunities recognized 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 for British Columbia by the Department of Foreign Affairs and International Trade of the government of Canada, who are citizens of the country operating the consular post;

(d) career consular employees 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);

(f) United Nations' agencies situated in Canada;

(g) an international organization situated in Canada, to the extent that the international organization has privileges and immunities under section 5 of the Foreign Missions and International Organizations Act (Canada).

[am. B.C. Regs. 150/2013, s. 1; 149/2014.]

Persons who are not exempt

3  Section 1 does not apply to the following persons:

(a) Canadian citizens;

(b) permanent residents as defined in the Immigration and Refugee Protection Act (Canada);

(c) honorary consular officers.

[en. B.C. Reg. 150/2013, s. 2.]

[Provisions relevant to the enactment of this regulation: Carbon Tax Act, S.B.C. 2008, c. 40, section 84; Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, section 71; Provincial Sales Tax Act, S.B.C. 2012, c. 35, section 241; South Coast British Columbia Transportation Authority Act, S.B.C. 1998, c. 30, section 169.6; Tobacco Tax Act, R.S.B.C. 1996, c. 452, section 44 (2) (f)]