| Copyright (c) Queen's Printer, Victoria, British Columbia, Canada |
IMPORTANT INFORMATION |
| B.C. Reg. 414/85 O.C. 2416/85 |
Deposited December 20, 1985 |
[includes amendments up to B.C. Reg. 254/2011, December 22, 2011]
1 (1) In this regulation:
"Act" means the Motor Fuel Tax Act;
"base jurisdiction" , in relation to a carrier, means the jurisdiction
(a) in which the carrier's IFTA commercial vehicles are registered,
(b) from which control of the operations of those vehicles is exercised,
(c) where the operational records of those vehicles are maintained or can be made available, and
(d) within which at least some of those vehicles travel;
"dye" means FOM-BAG-NS;
"IFTA" means the International Fuel Tax Agreement;
"IFTA decal" means a carrier decal issued to a carrier who is registered and licensed in accordance with IFTA;
"IFTA jurisdiction" means a jurisdiction that is a member of IFTA;
"IFTA licence" means a carrier licence issued to a carrier who is registered and licensed in accordance with IFTA;
"IFTA licensee" means a holder of an IFTA licence;
"recreational vehicle" means a vehicle that is used solely for personal pleasure by an individual and includes, without limitation, any of the following vehicles when so used:
(a) motor homes;
(b) pickup trucks with attached campers;
(c) buses.
(2) For the purpose of the Act and this regulation:
"alternative motor fuel" means a Category 1 alternative motor fuel, a Category 2 alternative motor fuel or a Category 3 alternative motor fuel, within the meaning of Part 3.1, but does not include
(a) renewable diesel fuel,
(b) ethanol, or
(c) fuel that contains renewable diesel fuel or ethanol;
"IFTA commercial vehicle" means a motor vehicle that is used interprovincially or internationally for the commercial carriage of passengers or goods and that
(a) has 2 axles and either a gross vehicle weight or registered gross vehicle weight exceeding 11 800 kg,
(b) has 3 or more axles regardless of weight, or
(c) when combined with the trailer with which it is used, has a gross vehicle weight exceeding 11 800 kg,
but does not include a recreational vehicle.
(3) and (4) Repealed. [B.C. Reg. 97/2008.]
[am. B.C. Regs. 234/86; 325/88, s. (a); 34/91, s.1; 394/92, s. (a); 78/94, s. 1; 188/95, s. (a); 550/95, Sch. s. 1; 26/2000, s. 1; 371/2000, s. 1; 435/2004; 29/2006, s. 1; 217/2007, s. 1; 97/2008; 168/2008, Sch. B, s. 1; 201/2009, s. 1; 307/2009, s. 1.]
1.1 (1) In this section, "interjurisdictional rail service" means a person who owns or operates a commercial rail service that offers interprovincial or international rail transportation of passengers, goods or both to members of the public for a fee.
(2) The director may issue a registered consumer certificate under section 37 of the Act to an interjurisdictional rail service.
[en. B.C. Reg. 168/2008, Sch. B, s. 2.]
1.2 (1) If a collector holds an appointment under section 28 (1) or 32 (2) of the Motor Fuel Tax Act, as those provisions read immediately before July 1, 2008, the director must cancel the collector's appointment as provided in section 30 (5) of the Act.
(2) If a registered consumer holds a registered consumer certificate under section 37 (1) of the Motor Fuel Tax Act, as that provision read immediately before July 1, 2008, the director must cancel the registered consumer's appointment as provided in section 37.1 (6) of the Act.
[en. B.C. Reg. 312/2008, App. 2, s. 1.]
2 (1) Subject to subsection (2), a collector must, under section 35 (1) or 38 (1) of the Act, on or before the 15th day of each month in respect of tax collected or security payable on sales in the previous month,
(a) deliver to the director a return in a form specified by the director, and
(b) remit with the return referred to in paragraph (a) the amount of tax collected or security payable for that previous month.
(2) The director may permit a collector to deliver returns and remit tax or pay security on a quarterly or annual basis.
(3) A collector permitted under subsection (2) to deliver returns and remit tax or pay security on a quarterly basis must deliver returns and remit tax or pay security on or before the 15th day of the first month following each 3 month period beginning on January 1, April 1, July 1 or October 1.
(4) A collector permitted under subsection (2) to deliver returns and remit tax or pay security on an annual basis must deliver returns and remit tax or pay security on or before July 15 of each year.
(5) If a collector has not collected tax or is not required to pay security on sales in the previous month, quarter or year, as applicable, the collector must nonetheless deliver to the director a return under subsection (1), (3) or (4) as applicable.
[en. B.C. Reg. 168/2008, Sch. B, s. 3; am. B.C. Reg. 201/2009, s. 2.]
2.01 (1) A person who is required to pay tax on fuel under section 4 (3), 5 (2), 6 (2), 7 (2), 8 (2), 9 (2) (b), 10 (3), 10.1 (3) or 13 of the Act must, at the same time tax is payable under that section, deliver to the director a return in a form specified by the director.
(2) A registered consumer who has no tax payable for a month under sections 4 (3), 5 (2), 6 (2), 7 (2), 8 (2) and 9 (2) (b) of the Act must deliver to the director a return in a form specified by the director on or before the 15th day of the month following the month for which no tax is payable.
(3) A registered consumer who has no tax payable for a month under section 10 (3) or 10.1 (3) of the Act must deliver to the director a return in a form specified by the director on or before the 20th day of the month following the month for which no tax is payable.
[en. B.C. Reg. 168/2008, Sch. B, s. 4.]
2.02 A person who is required to pay tax on fuel under section 6 (3), 7 (3) or 8 (3) of the Act must deliver to the director a return in a form specified by the director on or before the 15th day of the month following the month during which the fuel was transferred.
[en. B.C. Reg. 168/2008, Sch. B, s. 4.]
2.03 For the purposes of section 20.11 (5) of the Act, a vendor, wholesale dealer or retail dealer to whom that section applies, must
(a) on or before the 15th day of the month following the month in respect of which the vendor, wholesale dealer or retail dealer subsequently received or collected an amount referred to in section 20.11 (5), pay to the government the amount received or collected, and
(b) deliver to the director a return in a form specified by the director.
[en. B.C. Reg. 168/2008, Sch. B, s. 4.]
2.04 A deputy collector or retail dealer referred to in section 34 (7) of the Act must, on or before the 15th day of each month in respect of tax collected in the previous month,
(a) deliver to the director a return in a form specified by the director, and
(b) remit with the return referred to in paragraph (a) the amount of tax collected for that previous month.
[en. B.C. Reg. 168/2008, Sch. B, s. 4.]
2.3 (1) In this section, "marine gas oil" means marine diesel fuel that is suitable for use in a marine gas turbine engine.
(2) Marine gas oil that is purchased for use and is used in a marine gas turbine that propels a commercial passenger or cargo carrying ship is exempt from tax.
(3) A seller who sells marine gas oil without collecting the tax must keep, at the seller’s principal office or principal place of business in the province, the following information in respect of a sale of marine gas oil:
(a) the name of the purchaser;
(b) the name of the ship in which the marine gas oil is to be used;
(c) the quantity of marine gas oil purchased.
[en. B.C. Reg. 132/2003.]
3 (1) Subject to subsection (2), the amount of the allowance the minister may provide to collectors for their services in collecting and forwarding tax to him is
(a) 0.022¢ for each litre of fuel other than natural gas, or
(b) 0.022¢ for every 810.32 l of natural gas,
on which tax is collected and remitted, but no allowance shall be retained or paid if the tax is not remitted within the period specified in section 2 (1).
(2) With respect to tax remitted on or after April 1, 1987, no collector is entitled to an allowance of more than $10 000 for tax remitted during the period commencing on April 1 of any year and terminating on March 31 of the following year.
[am. B.C. Regs. 27/86, s. 2; 91/87, ss. 1, 2.]
3.01 If a person is claiming a refund of tax or security, the person must submit to the director a claim for the refund in a form that is satisfactory to the director.
[en. B.C. Reg. 168/2008, Sch. B, s. 5.]
3.1 (1) The director may, under section 21 (1) of the Act, pay a refund of the portion of the amount remitted or paid to the government determined in accordance with the following formula:
| WO | ||||
| R | = | TR | x |
|
| TAP | ||||
where
| R | is the amount of the refund to which the collector, deputy collector or retail dealer is entitled in respect of the sale; |
| TR | is the tax remitted or security paid in respect of the fuel; |
| WO | is the amount of money remaining unpaid on the sale that was written off as unrealizable or uncollectable, not including interest charges; |
| TAP | is the total amount payable on the sale including all applicable taxes and security, but not including interest charges. |
(2) Under section 21 of the Act, a collector may deduct from the taxes or security that the collector would otherwise be required to remit or pay the amount of a refund referred to in subsection (1) by the collector submitting with the return
(a) the name and address of the buyer whose account has been written off,
(b) the amount of the sale and the tax or security involved,
(c) the date of the sale, and
(d) a statement that
(i) the amount of tax or security being deducted has been written off as unrealizable or uncollectable,
(ii) the collector is of the opinion that the amount of tax or security being deducted is unrealizable or uncollectable, and
(iii) the collector will, on recovering any part of the amount written off for which a refund is obtained or a deduction is taken under this subsection, remit to the director, by the 15th day of the month following the month in which the recovery is made, the proportion of the refund or deduction that the amount recovered bears to the amount written off.
(3) A collector, deputy collector or retail dealer who, under section 21 of the Act, obtains a refund or deducts the amount of the refund from the amount of taxes or security required to be remitted or paid must retain all records of the sale in relation to which the tax was imposed or the security was payable until their disposal is authorized by section 5.02 of this regulation.
(4) If a collector, deputy collector or retail dealer intends to apply for a refund under section 21 of the Act, or a collector intends to deduct that refund from the amount required to be remitted, the collector, deputy collector or retail dealer must do so as soon as possible after writing off the collection of the tax or the security.
[en. B.C. Reg. 168/2008, Sch. B, s. 6.]
4 (1) The director shall, on application, refund from the consolidated revenue fund, to a person who has paid tax under section 4 or 10 of the Act on fuel that is used for the operation of the engine of a motor vehicle while the vehicle is stationary, the difference between the tax paid under that section and the tax that would have been payable under section 5 of the Act had the fuel been coloured fuel, if the engine is operated for the purpose of
(a) rotating the drum on a ready mixed concrete truck and pumping ready mixed concrete,
(b) pumping or dispensing liquids or other materials to or from a commercial motor vehicle, which does not include
(i) the use of a hydraulic cylinder, or
(ii) subject to paragraph (d), the use of a hydraulic arm,
(c) operating a mobile crane,
(d) operating a hydraulic arm mounted on a logging truck,
(e) operating a drilling unit that is operated by a power take-off unit, or
(f) operating temperature control equipment to preserve goods in an insulated cargo box on a commercial motor vehicle.
(2) If a person has also paid tax imposed under section 12.1 or 13 of the Act in respect of fuel described in subsection (1), the director must, in addition to the refund under subsection (1), pay from the consolidated revenue fund to that person a refund equal to the amount of tax paid on the fuel under section 12.1 or 13 of the Act.
[am. B.C. Regs. 78/94, s. 2; 119/96; 94/99, s. 1; 29/2006, s. 2.]
4.1 (1) In this section "North America" means Canada and the continental United States of America.
(2) The director shall, on application, refund from the consolidated revenue fund, to a person who purchased jet fuel after July 9, 1993, the amount paid as tax on that fuel purchase under section 7 of the Act if
(a) the person to whom the refund may be paid holds a licence issued by the Canadian Transportation Agency and, if required by Transport Canada, an operating certificate issued by Transport Canada by which the person is authorized to operate an international commercial all cargo freighter air service using the aircraft to which the jet fuel was provided,
(b) the aircraft's landing in British Columbia is part of a route that
(i) begins or ends outside of North America,
(ii) is flown by that aircraft on a chartered or scheduled basis, and
(iii) is authorized by the Canadian Transportation Agency and Transport Canada,
(c) the aircraft does not, at any time on the route referred to in paragraph (b), carry any passengers by whom or for whom a fare is paid, and
(d) the aircraft while travelling on the route referred to in paragraph (b) does not offload any cargo in North America other than cargo that was loaded outside of North America.
[en. B.C. Reg. 227/93; am. B.C. Regs. 197/94, s. 1; 168/2008, Sch. B, s. 7; 201/2009, s. 3.]
4.3 (1) In this section:
"cargo weight" means, in relation to a flight of an aircraft, the weight of cargo carried on that flight for which shipping charges are charged to the shipper;
"North America" means Canada and the continental United States of America;
"total payload" means, in relation to a flight of an aircraft, the aggregate weight of
(a) the cargo carried on that flight for which shipping charges are charged to the shipper, and
(b) the baggage, passengers and company material carried on that flight.
(2) This section applies to a person who purchases jet fuel for an aircraft on or after July 1, 1994 if
(a) the person holds a licence issued by the Canadian Transportation Agency and, if required by Transport Canada, an operating certificate issued by Transport Canada by which the person is authorized to operate an international commercial air service using the aircraft to which the jet fuel was provided,
(b) the aircraft's landing in British Columbia is part of a route that
(i) begins or ends outside of North America,
(ii) is flown by that aircraft on a chartered or scheduled basis, and
(iii) is authorized by the Canadian Transportation Agency and Transport Canada,
(c) the aircraft, while on the route referred to in paragraph (b), transports both
(i) passengers by whom or for whom a fare is paid, and
(ii) cargo for which shipping charges are charged to the shipper, and
(d) the aircraft while traveling on the route referred to in paragraph (b) does not offload any passengers or cargo in North America other than passengers who boarded the aircraft or cargo that was loaded onto the aircraft outside of North America.
(3) Where tax is paid under section 7 (1) of the Act in respect of a purchase of jet fuel to which subsection (2) of this section applies, the director shall, on application, provide from the consolidated revenue fund to the person who paid the tax a refund calculated in accordance with the following formula:
| CW | ||||
| R | = | T | x |
|
| TPA | ||||
| where | ||
| R | is the amount of the refund to which the person is entitled; | |
| T | is the tax paid by the person on the purchase less the amount of any tax that has been or may be refunded to the person under section 4.2 (4); | |
| CW | is the cargo weight on the aircraft at the time that it departed from the location at which the purchase was made to travel the route referred to in subsection (2) (b); | |
| TPA | is the total payload on the aircraft at the time that it departed from the location at which the purchase was made to travel the route referred to in subsection (2) (b). | |
[en. B.C. Reg. 197/94, s. 2; am. B.C. Regs. 168/2008, Sch. B, s. 7; 201/2009, s. 4.]
5 A person who is a vendor, wholesale dealer or retail dealer must keep, at the person's principal office or principal place of business in British Columbia, records of inventories maintained by the person and records of each importation, manufacture, purchase and sale of fuel made by the person.
[en. B.C. Reg. 168/2008, Sch. B, s. 8.]
5.01 A person who is required to file returns for the payment of tax under the Act must keep, at the person's principal office or principal place of business in British Columbia, records of the person's operations that substantiate the information provided on the person's tax returns with respect to
(a) the importation,
(b) the purchase,
(c) the transfer, within the meaning of section 6 (3), 7 (3) or 8 (3) of the Act, and
(d) use
of fuel by the person.
[en. B.C. Reg. 168/2008, Sch. B, s. 8.]
5.02 (1) A person who is required to retain records under the Act must retain in British Columbia records required for the purposes of the Act or this regulation for a period of 5 years from the date the record is created.
(2) If a person who is required to retain records under subsection (1) makes a written application to the director for permission to destroy a record, the director may authorize the requested destruction prior to the expiry of the period described in subsection (1).
(3) Despite any other provision of this section, if a record might be necessary for the purposes of an appeal under section 50 or 51 of the Act or an appeal under section 51.92 of this regulation, the person required to keep the records must retain the record after the expiry of the period described in subsection (1) and until the appeals have been exhausted.
[en. B.C. Reg. 168/2008, Sch. B, s. 8; am. B.C. Reg. 262/2009, s. 1.]
5.03 (1) A person who sells fuel to another person from a bulk storage facility, cardlock or terminal rack must provide an invoice to the person buying the fuel at the time of sale or within a reasonable time after the time of sale.
(2) A vendor or wholesale dealer, other than a person referred to in subsection (1), who sells fuel to a person for resale must provide an invoice to the person buying the fuel at the time of sale.
(3) A person, other than a person referred to in subsection (1), who sells fuel to a registered consumer must provide an invoice to the registered consumer at the time of sale.
(4) A person who sells fuel must, if requested to do so by the person to whom the fuel is sold, provide that person with an invoice.
(5) Subsection (4) does not apply to a person selling fuel if the person is otherwise required under this regulation to provide an invoice to the person making the request.
[en. B.C. Reg. 168/2008, Sch. B, s. 8.]
5.1 An invoice required to be provided by this regulation must specify
(a) the date of the sale,
(b) the name and address of the person selling the fuel,
(c) the name and address of the person to whom the fuel is sold,
(d) the quantity of each type or subcategory of a type of fuel sold, and
(e) the rate of tax for each type or subcategory of a type of fuel sold.
[en. B.C. Reg. 168/2008, Sch. B, s. 8.]
5.2 Interest payable under the Act must be
(a) compounded monthly, and
(b) calculated on the number of days since the last compounding of interest, or if no compounding has yet occurred, from the date that interest is payable under the Act.
[en. B.C. Reg. 262/2000.]
5.3 (1) This section applies to the calculation of interest under section 48 (1) of the Act if
(a) the director makes an assessment of an amount against a person under section 43 (1), (2) or (2.1) of the Act,
(b) the director has determined that the person referred to in paragraph (a) is entitled to a refund under the Act in respect of taxes paid or remitted or security paid during the period of time considered by the director in making the assessment referred to in paragraph (a),
(c) prior to the director's giving notice of the assessment for the amount referred to in paragraph (a), the application for the refund that is required by the Act is made by the person but the refund is not yet made, and
(d) the amount referred to in paragraph (a) is equal to or exceeds the amount of the refund referred to in paragraph (b).
(2) In the circumstances set out in subsection (1), the director must calculate interest on the amount referred to in subsection (1) (a) as follows:
(a) by calculating the interest, in the manner set out in section 5.2 and at the rate prescribed under the Interest Rate Under Various Statutes Regulation, B.C. Reg. 386/92, on each of the following:
(i) the amount referred to in subsection (1) (a);
(ii) the amount of the refund referred to in subsection (1) (b) as if that amount were an amount of tax or security assessed against the person on the date that the person remitted or paid the tax or security that resulted in the person's entitlement to the refund;
(b) by subtracting the amount calculated under paragraph (a) (ii) from the amount calculated under paragraph (a) (i);
(c) by calculating the interest payable on the amount of the refund referred to in subsection (1) (b) in the manner and at the rate prescribed under the Interest on Overdue Accounts Payable Regulation, B.C. Reg. 215/83;
(d) by adding the amount calculated under paragraph (c) to the amount calculated under paragraph (b).
(3) If the amount calculated under subsection (2) (d) is a negative amount, the interest on the amount referred to in subsection (1) (a) is zero.
[en. B.C. Reg. 168/2008, Sch. B, s. 9.]
5.4 (1) This section applies to the calculation of interest under section 48 (1) of the Act if section 5.3 (1) (a), (b) and (c) of this regulation apply, but the amount referred to in section 5.3 (1) (a) is less than the amount of the refund referred to in section 5.3 (1) (b) and (c).
(2) In the circumstances set out in subsection (1),
(a) the rate of interest payable on the amount referred to in section 5.3 (1) (a) during each successive 3 month period, beginning on January 1, April 1, July 1 and October 1 in every year, is 2% below the prime lending rate of the principal banker to the Province on the 15th day of the month immediately preceding that 3 month period, and
(b) interest must be
(i) compounded monthly, and
(ii) calculated on the number of days since the last compounding of interest, or, if no compounding has yet occurred, from the date that interest is payable under the Act.
[en. B.C. Reg. 137/2006; am. B.C. Reg. 168/2008, Sch. B, s. 10.]
5.5 The form set out as Form H is prescribed for purposes of section 57.1 (2) of the Act.
[en. B.C. Reg. 168/2008, Sch. B, s. 11.]
6 (1) An authorized person shall, for the purpose of colouring fuel,
(a) unless subsection (1.1) applies, obtain the dye from the director,
(b) make a pre-mixed dye solution by mixing 3.5 kg of FOM-BAG-NS dye with 200 litres of any liquid petroleum product, and
(c) colour
(i) gasoline by mixing one litre of pre-mixed dye solution with 1 250 litres of gasoline, and
(ii) middle distillate fuel by mixing one litre of pre-mixed dye solution with 1 250 litres of middle distillate fuel.
(1.1) On approval from the director, an authorized person may obtain dye from an administrator of a fuel tax statute of another province.
(2) No person shall sell or offer for sale any fuel as coloured fuel unless the fuel has been coloured in accordance with subsection (1).
[am. B.C. Regs. 207/87, s. 1; 325/88, s. (b); 78/94, s. 3; 188/95, s. (b); 255/97; 26/2000, s. 2.]
7 An authorized person shall not mix dye or pre-mixed dye solution with fuel or store dye or pre-mixed dye solution except
(a) at a refinery within the Province,
(b) on the premises of a bulk storage plant owned or leased by the authorized person, or
(c) at the director's discretion, on board a vessel owned or leased by the authorized person,
(d) by using a dye injector that is mounted on a truck.
[en. B.C. Reg. 94/99, s. 2; am. B.C. Reg. 319/2005, s. 1; 202/2009, s. 2; 254/2011, s. 1.]
8 (1) All dye obtained from the director remains the property of the government until the dye is mixed with fuel by the authorized person.
(2) On cancellation by the director of a person's authority to colour fuel, the person shall promptly return the dye and pre-mixed dye solution to the director or deliver it to a person specified by the director.
[am. B.C. Reg. 78/94, s. 4.]
9 On or before the 15th day of the month following the month in which an authorized person uses dye to colour fuel, as permitted in section 7, the authorized person must deliver to the director, in the form specified by the director, a statement of the quantity of dye and pre-mixed dye solution
(a) in stock at the beginning of the preceding month,
(b) received from the director during the preceding month,
(c) used in the preceding month, and
(d) in stock at the end of the preceding month.
[am. B.C. Regs. 78/94, s. 5; 319/2005, s. 2.]
10 Unless section 7 (c) or (d) applies, no person shall carry dye or pre-mixed dye solution
(a) in a motor vehicle or other conveyance being used to transport petroleum products for sale or delivery, or
(b) on his person while he is engaged in selling or delivering petroleum products.
[am. B.C. Regs. 78/94, s. 7; 26/2000, s. 3; 319/2005, s. 3; 202/2009, s. 2; 254/2011, s. 2.]
11 (1) A vendor, wholesale dealer or retail dealer shall ensure that
(a) a pump from which he dispenses coloured fuel, or
(b) a container in which he transports or delivers coloured fuel
is clearly labelled "MARKED" on the outside of the pump or container.
(2) An authorized person shall ensure that a container in which he colours fuel is clearly labelled "MARKED" on the outside of the container.
(3) No person shall use a pump or container that is labelled in accordance with subsection (1) or (2) for a fuel other than coloured fuel.
12 If a vendor or wholesale dealer sells coloured fuel, the vendor or wholesale dealer must, in addition to the information required under section 5.1,
(a) specify, on an invoice for the sale of coloured fuel, the price of the coloured fuel per unit of sale, and
(b) designate the coloured fuel sold as "Marked Fuel" on the invoice.
[en. B.C. Reg. 168/2008, Sch. B, s. 12.]
13 If a sale of coloured fuel by a retail dealer exceeds 45 litres, the retail dealer must, with respect to that sale,
(a) issue to the purchaser an invoice for the sale, and
(b) on the invoice, in addition to the information required under section 5.1, designate the coloured fuel sold as "Marked Fuel".
[en. B.C. Reg. 168/2008, Sch. B, s. 12.]
15.1 The following are designated as industrial machines:
(a) a bulldozer;
(b) a shovel;
(c) a backhoe;
(d) any machine equipped with caterpillar tracks;
(e) a crusher;
(f) an earth compactor;
(g) a grader;
(h) a grass mower;
(i) a roller;
(j) a skidder.
[en. B.C. Reg. 207/87, s. 3; am. B.C. Regs. 215/90; 34/91, s. 2.]
15.2 (1) The only types of motor vehicle prescribed for the purposes of section 15 (1) (d) of the Act are
(a) trucks when used for hauling logs,
(b) trucks when used for hauling lumber,
(c) crew crummies or buses when used for the transportation of
(i) company employees, or
(ii) contractors or agents of the company or employees of either of them
carrying out an activity in the company's logging operation,
(d) fire trucks when used as fire trucks, and
(e) ambulances when used as ambulances.
(2) The only types of motor vehicle prescribed for the purposes of section 15 (1) (e) of the Act are
(a) trucks when used to transport minerals,
(b) crew crummies or buses when used for the transportation of
(i) company employees, or
(ii) contractors or agents of the company or employees of either of them
carrying out an activity in the company's mineral mining operation,
(c) fire trucks when used as fire trucks, and
(d) ambulances when used as ambulances.
[en. B.C. Reg. 186/89, s. (b); am. B.C. Reg. 34/2008, s. 1.]
15.3 The prescribed period under section 14 (4) of the Act is
(a) 3 months, if there has been no previous suspension or cancellation under section 14 (4) of the Act, and
(b) 12 months, if there has been a previous suspension or cancellation under section 14 (4) of the Act.
[en. B.C. Reg. 78/94, s. 8.]
15.4 (1) For the purpose of section 5 (3) of the Act, a farmer is eligible for exemption on purchases of coloured fuel if
(a) the seller delivers the fuel to a storage receptacle located on the farmer's land and the land is classified as farm land,
(b) the fuel is purchased on account from a bulk agent, or
(c) the fuel is purchased through a keylock or cardlock system.
(2) If a farmer purchases coloured fuel that does not qualify for exemption under subsection (1), the farmer must pay tax at the time of purchase and may apply to the director for a refund of the tax paid.
(3) Applications for refund of the tax must include the following:
(a) the seller's name and address;
(b) the date of purchase;
(c) the number of litres purchased;
(d) the type of fuel purchased;
(e) a "Certificate of Exemption as a Farmer" completed and signed by the applicant or a copy of the applicant's Farmer Identity Card issued by the British Columbia Agricultural Council.
[en. B.C. Reg. 276/98; am. B.C. Reg. 34/2008, s. 2.]
15.5 (1) If a farmer claims exemption on purchases of coloured fuel, the seller of the fuel must ensure the sale meets the criteria for exemption under section 15.4, and
(a) obtain
(i) an imprint or copy of the purchaser's Farmer Identity Card issued by the British Columbia Agricultural Council, and
(ii) the purchaser's signature, or
(b) ensure that a "Certificate of Exemption as a Farmer" form is completed and signed by the farmer.
(2) Persons who sell coloured fuel to a farmer must issue an invoice to the purchaser and specify on the invoice whether tax was included in the sale.
(3) The documentation referred to in subsection (1) must be retained by the seller to substantiate non-collection of tax on that sale.
[en. B.C. Reg. 276/98; am. B.C. Reg. 34/2008, s. 2.]
Division 1 — International Fuel Tax Agreement
16 A carrier who brings motive fuel into the Province in the supply tank of an IFTA commercial vehicle must do so,
(a) if the carrier's base jurisdiction is the Province, in accordance with
(i) section 42, or
(ii) an IFTA licence issued to that person by the director,
(b) if the carrier's base jurisdiction is an IFTA jurisdiction other than the Province, in accordance with
(i) a motive fuel user permit issued to that person under section 40, or
(ii) an IFTA licence issued by the carrier's base jurisdiction, or
(c) if the carrier's base jurisdiction is not the Province or an IFTA jurisdiction, in accordance with
(i) a motive fuel user permit issued to that person under section 40, or
(ii) an IFTA licence issued to that person by the director.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Regs. 15/97, s. 1; 217/2007, s. 2.]
17 (1) A carrier referred to in section 16 (a) or (c) seeking to obtain or renew an IFTA licence must submit to the director
(a) an IFTA registration and licensing application in Form F,
(b) an IFTA decal application,
(c) any bond required by the director, and
(d) the required fees.
(2) The fees required under subsection (1) (d) are,
(a) in the case of a new licence, an initiation fee of $200 and a licence fee of $100, and
(b) in the case of a renewal of a licence, a licence fee of $100.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 15/97, s. 2.]
18 After receipt of the materials required under section 17 (1) for the issuance of a new IFTA licence, the director must issue to the applicant under section 19 of the Act
(a) an IFTA licence in the form established by IFTA, and
(b) 2 IFTA decals in the form established by IFTA for each IFTA commercial vehicle listed in the IFTA decal application.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 217/2007, s. 3.]
19 (1) An IFTA licence and IFTA decals issued by the director are effective January 1 and expire December 31 of the same year.
(2) On an application made after October 1 but during the currency of an IFTA licence, the director must renew the IFTA licence if
(a) the applicant files with the director the materials required under section 17 for the renewal of a licence,
(b) the applicant has filed all necessary returns and has paid all taxes and amounts equivalent to tax that the carrier is required to pay to the Province and all other IFTA jurisdictions along with all penalties and interest due on those payments, and
(c) the applicant's licence is not, at the time the application is received, suspended or cancelled.
(3) On the renewal of an IFTA licence, the director must provide to the applicant
(a) an IFTA licence in the form established by IFTA, and
(b) 2 IFTA decals in the form established by IFTA for each IFTA commercial vehicle owned or operated by the carrier.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 217/2007, s. 3.]
20 If the director is satisfied that an IFTA licence or an IFTA decal is lost, destroyed or illegible, the director must, on application, issue a replacement licence or decal.
[en. B.C. Reg. 550/95, Sch. s. 2.]
21 (1) An IFTA licensee must
(a) carry a copy of the IFTA licence in the cab of each IFTA commercial vehicle operating under that IFTA licence,
(b) present the copy of the IFTA licence for inspection at the request of a police officer or other authorized person, and
(c) affix an IFTA decal on each side of the cab of each IFTA commercial vehicle operating under that IFTA licence.
(2) An IFTA licensee who ceases to engage in interjurisdictional transportation of passengers or goods must promptly remove all IFTA decals from its vehicles, return the original IFTA licence to the director and destroy all copies of the IFTA licence.
(3) An IFTA licensee who ceases to use an IFTA commercial vehicle for which an IFTA decal has been acquired under section 18 or 19 for the interjurisdictional transportation of passengers or goods must promptly remove the IFTA decals from the vehicle.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 217/2007, ss. 2 and 3.]
22 If the legal status, name or address of an IFTA licensee changes, the carrier must promptly return the IFTA licence to the director for amendment or as part of an application for a new IFTA licence, as the case may be.
[en. B.C. Reg. 550/95, Sch. s. 2.]
23 (1) The holder of an IFTA licence issued by the director must quarterly, in accordance with IFTA, deliver to the director a return, in a form specified by the director, setting out all of the information required under IFTA.
(2) Each return referred to in subsection (1) must be provided to the director on or before the date by which that return is to be provided under IFTA.
[en. B.C. Reg. 550/95, Sch. s. 2.]
24 (1) With each return submitted under section 23, an IFTA licensee must calculate, for each IFTA jurisdiction, including the Province, in which the IFTA commercial vehicles of the carrier in respect of which the IFTA licence was acquired travelled during the period for which the report is prepared,
(a) the quantity of fuel consumed by those vehicles in that jurisdiction,
(b) the quantity of the fuel acquired by the carrier in that jurisdiction for which the tax payable to that jurisdiction has been paid, and
(c) the tax payable to that jurisdiction for the difference between the quantity of fuel referred to in paragraph (a) and the quantity of fuel referred to in paragraph (b) or, if the quantity of fuel referred to in paragraph (b) exceeds the quantity of fuel referred to in paragraph (a), the refund claimed from that jurisdiction.
(2) The IFTA licensee must remit with each report the tax payable to the Province as calculated under subsection (1) and an amount equal to the tax payable to each of the other IFTA jurisdictions referred to in the report as calculated under subsection (1) or, if the aggregate amount of tax-paid fuel referred to in subsection (1) (b) exceeds the aggregate amount of fuel referred to in subsection (1) (a), the carrier may claim a refund.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Regs. 131/2003, s. 1; 217/2007, s. 5.]
24.1 (1) In this section, a "return" means
(a) in relation to an IFTA licensee that received its IFTA licence from the director, a return submitted by the licensee under section 23, and
(b) in relation to an IFTA licensee that received its IFTA licence from an IFTA jurisdiction other than the Province, a return submitted by the licensee to that jurisdiction in accordance with IFTA.
(2) An IFTA licensee is entitled to a refund that is payable in accordance with IFTA and calculated in accordance with subsection (3) if
(a) the IFTA licensee files a return in accordance with IFTA, and
(b) during the period for which a return is prepared
(i) the quantity of gasoline or motive fuel purchased in the Province by the IFTA licensee
exceeds
(ii) the quantity of gasoline or motive fuel consumed in the Province by the IFTA licensee.
(3) A refund under subsection (2) is to be calculated by multiplying the difference between the amount referred to in subsection (2) (b) (i) and the amount referred to in subsection (2) (b) (ii) by the cents per litre as set out in column 2 or 3 of the following table, whichever is applicable, shown opposite the period in which the fuel referred to in subsection (2) (b) (i) was purchased.
| Table | |||
| Item | Column 1 Period |
Column 2 Gasoline — cents per litre |
Column 3 Motive fuel — cents per litre |
| 1 | Any time before July 1, 2008 | 14.50 | 15.00 |
| 2 | During the year beginning July 1, 2008 | 16.84 | 17.69 |
| 3 | During the year beginning July 1, 2009 | 18.01 | 19.04 |
| 4 | During the year beginning July 1, 2010 | 19.18 | 20.38 |
| 5 | During the year beginning July 1, 2011 | 20.35 | 21.73 |
| 6 | Any time on or after July 1, 2012 | 21.52 | 23.07 |
[en. B.C. Reg. 168/2008, Sch. B, s. 13.]
25 (1) The holder of an IFTA licence issued by the director must maintain records of its operations, including documentation supporting all travel as well as all fuel purchases and related receipts, to substantiate the information provided on its tax returns.
(2) The records specified in subsection (1) must be retained for a period of 4 years after the date on which the tax return to which those records relate was due.
(3) Promptly after receiving the request of the director to do so, an IFTA licensee must provide access to the records specified in subsection (1) to
(a) the director, or
(b) officials from other IFTA jurisdictions.
[en. B.C. Reg. 550/95, Sch. s. 2.]
26 (1) On the request of a holder of an IFTA licence issued by the director, the director must cancel the carrier's IFTA licence if the licensee has satisfied
(a) all reporting requirements under IFTA, and
(b) all liabilities for taxes under IFTA that are due to IFTA jurisdictions, including the Province, or amounts equal to those taxes and any related penalty or interest charges.
(2) In addition to the director's powers under subsection (1), the director may cancel or suspend an IFTA licence and IFTA decals for any failure by the licensee to comply with
(a) the provisions of the Act or the regulations, including, without limitation,
(i) the failure to deliver a return as required under section 23 (1), or
(ii) the failure to remit a payment as required under section 24, or
(b) the terms of IFTA, including, without limitation, the failure to pay an audit assessment within the time period established under IFTA unless that assessment has been appealed.
(3) If the director cancels or suspends a licence under section 19 (4) of the Act, the director must promptly notify, in writing, the licensee and all IFTA member jurisdictions as to the cancellation or suspension.
(4) An IFTA licensee whose IFTA licence is cancelled or suspended under this section must,
(a) promptly after receiving notice of that cancellation,
(i) return the IFTA licence and all unused IFTA decals to the director, and
(ii) remove from its commercial vehicles all IFTA decals and copies of the licence, and
(b) for a period of 4 years after the date of the last tax return and payment, retain all records pertaining to its operations under IFTA.
(5) Any IFTA jurisdiction may conduct a final audit of the records of a carrier whose IFTA licence has been cancelled, provided that the audit is conducted within 4 years after the date of the cancellation of the licence.
[en. B.C. Reg. 550/95, Sch. s. 2.]
27 (1) The director may reinstate a suspended or cancelled IFTA licence if the licensee
(a) files all required returns,
(b) remits to the director all outstanding liabilities due to the Province and all other IFTA jurisdictions,
(c) posts a bond, if required by the director, in an amount required by the director, and
(d) meets any other conditions imposed by the director for the reinstatement of the licence.
(2) If an IFTA licensee meets all of the terms and conditions imposed under subsection (1), the director must
(a) reinstate the carrier's IFTA licence, and
(b) promptly notify all IFTA jurisdictions that the suspension or cancellation has been lifted.
[en. B.C. Reg. 550/95, Sch. s. 2.]
Division 2 — Motive Fuel User Permits
Division 3 — Motive Fuel User Permit
40 (1) The director must, on application, issue a motive fuel user permit for an IFTA commercial vehicle to a person who
(a) brings motive fuel into the Province in the supply tank of the IFTA commercial vehicle, and
(b) pays a deposit equal to the greater of
(i) $10, or
(ii) 7¢ for each kilometre that the IFTA commercial vehicle will travel in the Province, as estimated by the director in accordance with subsections (2) and (3), to a maximum of $140.
(2) The director may estimate the number of kilometres the IFTA commercial vehicle will travel in the Province based on the load manifests, bills of lading, trip sheets or other documentation presented by the person required to pay the deposit under subsection (1).
(3) If, in the opinion of the director, the documentation referred to in subsection (2) is inadequate for the purpose of making an estimate under subsection (1), the director may estimate the number of kilometres by a method the director considers appropriate.
[en. B.C. Reg. 168/2008, Sch. B, s. 14.]
40.1 (1) Subject to subsection (2), a person who pays a deposit under section 40 in respect of a permit authorizing a trip for an IFTA commercial vehicle is entitled to a refund of an amount, if any, determined in accordance with the following formula:
| Refund = (D + TP) – (7 cents x AD) |
where
| D | is the amount of the deposit paid; |
| TP | is the amount of tax paid by the person for motive fuel that was purchased in British Columbia during the trip for use in the vehicle; |
| AD | is the actual distance traveled by the vehicle in the Province. |
(2) A refund under subsection (1) for a trip may not exceed the amount of the deposit paid under section 40 for the trip.
[en. B.C. Reg. 168/2008, Sch. B, s. 14.]
40.2 If the director is satisfied that the deposit paid under section 40 for a trip less any refund paid under section 40.1 for that trip exceeds the tax payable under sections 10 (3) and 13 (2) of the Act, the director must, on application, pay to the applicant a refund of the excess.
[en. B.C. Reg. 168/2008, Sch. B, s. 14.]
40.3 A person who pays a deposit under section 40 in respect of a permit authorizing a trip for an IFTA commercial vehicle must, in accordance with sections 10 (3) and 13 (2) of the Act, pay to the director the amount by which
(a) the product of the quantity of motive fuel used in British Columbia in the vehicle during the trip multiplied by 15 cents per litre;
exceeds
(b) the amount that equals the sum of the deposit paid plus the amount of tax paid by the person for motive fuel that was purchased in British Columbia during the trip for use in the vehicle, minus a refund, if any, paid under section 40.1 for the trip.
[en. B.C. Reg. 168/2008, Sch. B, s. 14.]
41 On request of a peace officer or person authorized by the director, the operator of an IFTA commercial vehicle in respect of which a motive fuel user permit has been issued must produce the permit for inspection.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Regs. 15/97, s. 6; 217/2007, s. 2.]
Division 4 — Records and Exemptions
42 (1) A person who brings motive fuel into the Province is, in respect of that motive fuel, exempt from the requirements of section 16 (1) of the Act if the person
(a) is resident in the Province,
(b) on bringing motive fuel into the Province in the supply tank of an IFTA commercial vehicle, delivers to the director a statement of the amount of motive fuel brought into the Province, and
(c) with the statement, remits tax at the rate payable under sections 10 and 13 of the Act on the amount of motive fuel brought into the Province.
(2) On request of a peace officer or person authorized by the director, a person described in subsection (1) must produce for inspection a copy of the statement referred to in subsection (1) (b).
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Regs. 15/97, s. 7; 217/2007, s. 2.]
43 A person is exempt from the requirements of section 16 (1) and (2) of the Act in respect of an IFTA commercial vehicle if the person, in respect of that vehicle,
(a) holds a permit issued under Division 14 of the Motor Vehicle Regulations, B.C. Reg. 26/58, and
(b) has paid to the director an amount equal to the amount of the deposit or tax that would have been payable under section 40 (1) (b) had the person applied for a motive fuel user permit for the IFTA commercial vehicle.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Regs. 15/97, s. 6; 217/2007, ss. 2 and 4; 168/2008, Sch. B, s. 15.]
45 Carriers who hold an IFTA licence or a motive fuel user permit issued in the Province and who operate a bulk storage facility must
(a) maintain a record, in the form specified by the director, of the quantity of fuel handled during each month, specifying
(i) the fuel in stock, received, used and sold, and
(ii) whether tax was paid on the acquisition of that fuel, and
(b) retain any documents necessary to substantiate the record maintained under paragraph (a).
[en. B.C. Reg. 550/95, Sch. s. 2.]
46 Section 16 does not apply to
(a) persons operating ambulances, school buses, firetrucks, taxis or police vehicles, or
(b) persons operating recreational vehicles exclusively for their personal use.
[en. B.C. Reg. 550/95, Sch. s. 2.]
50 (1) A person who uses motive fuel in the operation of a commercial motor vehicle that is registered for farm use outside the Province is, in respect of motive fuel brought by the person into the Province in the supply tank of the commercial motor vehicle, exempt from tax under sections 10 and 13 of the Act.
(2) Section 5.02 does not apply in respect of a person who is exempt from tax under subsection (1).
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 168/2008, Sch. B, s. 17.]
51 A visiting force, as defined in section 2 of the Visiting Forces Act (Canada), is exempt from paying tax under the Act.
[en. B.C. Reg. 168/2008, Sch. B, s. 18.]
Part 3.1 — Alternative Motor Fuels
51.1 In this Part:
"air toxic" means
(a) for fuels used in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, benzene, 1,3 butadiene, formaldehyde, acetaldehyde or polycyclic organic matter, and
(b) for fuels used in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine, benzene, 1,3 butadiene, formaldehyde, acetaldehyde or polycyclic aromatic hydrocarbons;
"Category 1 alternative motor fuel" means
(a) a fuel, used to propel motor vehicles, that when compared to
(i) gasoline, if the fuel is for use in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, or
(ii) diesel fuel, if the fuel is for use in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine
is shown in tests and analyses approved by the Minister of Environment and performed by a testing agency approved by that ministry to have the potential
(iii) to produce at least a 15% reduction in emissions from motor vehicle operation of at least one emission group,
(iv) to produce at least a 5% reduction in emissions from motor vehicle operation of at least one other emission group, and
(v) to produce no more than 5% increase in emissions from motor vehicle operation of any other emission group,
(b) propane used for one or more of the purposes for which coloured fuel may be used under section 15 of the Act, or
(c) hydrogen, when used in fuel-cell vehicles, except hydrogen that is produced by electrolysis using coal-generated electricity, unless the carbon dioxide emitted as the result of using coal to generate the electricity is captured and stored or captured and sequestered;
"Category 2 alternative motor fuel" means fuel, used to propel motor vehicles, that when compared to
(a) gasoline, if the fuel is for use in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, or
(b) diesel fuel, if the fuel is for use in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine
is shown in tests and analyses approved by the Minister of Environment and performed by a testing agency approved by that ministry to have the potential
(c) to reduce greenhouse gas emissions from motor vehicle operation by at least 20%, and
(d) to produce no increase in emissions from motor vehicle operation of any other emission group;
"Category 3 alternative motor fuel" means
(a) fuel, used to propel motor vehicles, that when compared to
(i) gasoline, if the fuel is for use in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, or
(ii) diesel fuel, if the fuel is for use in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine
is shown in tests and analyses approved by the Minister of Environment and performed by a testing agency approved by that minister to have the potential
(iii) to reduce greenhouse gas emissions from motor vehicle operation by at least 35%, and
(iv) to produce no increase in emissions from motor vehicle operation of any other emission group;
(b) Repealed. [B.C. Reg. 307/2009, s. 2 (a).]
"diesel fuel" means petroleum-based diesel fuel;
"emission group" means one of the following groups:
(a) greenhouse gases;
(b) nitrogen oxides;
(c) Repealed. [B.C. Reg. 54/2004, s. 2 (f) (i).]
(d) particulate matter and air toxics;
(e) volatile organic compounds;
(f) Repealed. [B.C. Reg. 54/2004, s. 2 (f) (i).]
"gasoline" means petroleum-based gasoline;
"greenhouse gases" means a combination of carbon dioxide, methane and nitrous oxide, evaluated on a life-cycle basis;
"volatile organic compound" means any organic compound other than methane that participates in atmospheric photochemical reactions.
[en. B.C. Reg. 371/2000, s. 4; am. B.C. Regs. 181/2001, s. 3; 109/2002, s. 1; 54/2004, s. 2; 29/2006, s. 3; 102/2006; 31/2007, s. 1; 34/2008, s. 3; 121/2009, s. (a); 307/2009, s. 2.]
51.2 (1) Subject to subsection (2), the tax rate or exemption for a fuel referred to in column 1 of the following table, that has qualified for the category of alternative motor fuel set out in column 2 of the table, is the rate or exemption set out in column 3 of the table:
| Tax Rates and Exemptions for Specific Alternative Motor Fuels | |||
| Item | Column 1 Fuel |
Column 2 Category |
Column 3 Tax Rate or Exemption |
| 1-4 | Repealed. [B.C. Reg. 307/2009, s. 4.] | ||
| 5 | Fuel with at least 85% methanol | 1 | Exempt |
| 6 | Natural gas | 1 | Exempt |
| 7 | Propane | 1 | Exempt |
| 8 | Hydrogen, as described in paragraph (c) of the definition of "Category 1 alternative motor fuel" | 1 | Exempt |
(2) Subsection (1) does not apply to a category 1 alternative fuel that is subject to any of the following provisions of the Act:
(a) section 5 [tax on coloured fuel];
(b) section 6 [tax on marine diesel fuel and locomotive fuel];
(c) section 7 [tax on jet fuel];
(d) section 8 [tax on aviation fuel].
[en. B.C. Reg. 31/2007, s. 3; am. B.C. Regs. 34/2008, s. 4; 121/2009, s. (b);
307/2009, s. 4; 216/2010, Sch. s. 5.]
Part 3.2 — Exempt Fuel Retailers Program
51.6 In this Part:
"exempt fuel retailer" means a person who holds an exempt fuel retailer permit;
"exempt fuel retailer permit" means a permit issued under this Part;
"exempt percentage" means the percentage set by the director under section 51.71;
"qualifying purchaser" means a purchaser who is exempt from tax
(a) under section 87 of the Indian Act (Canada), or
(b) by virtue of an agreement between the government and a First Nation relating to former reserve land;
"reserve" has the same meaning as in the Indian Act (Canada);
"specified fuel" means a type or subcategory of a type of fuel specified in an exempt fuel retailer permit.
[en. B.C. Reg. 312/2008, App. 2, s. 2.]
51.7 (1) Subject to subsection (3) and on receipt of an application in the form specified by the director, the director may
(a) issue an exempt fuel retailer permit for a type or subcategory of a type of fuel to a retail dealer whom the director considers is suitable and who is located on land that
(i) is reserve land, or
(ii) was formerly reserve land and where by virtue of an agreement between the government and a First Nation, purchasers could be qualifying purchasers, and
(b) make the exempt fuel retailer permit subject to any other conditions and limitations specified by the director.
(2) A retail dealer who wishes to obtain an exempt fuel retailer permit must apply to the director for a permit for a specific location at which the retail dealer intends to sell the specified fuel.
(3) Before an applicant is issued an exempt fuel retailer permit, the applicant must enter into an agreement with the director, on behalf of the government, that sets out the duties to be performed by the retailer and any other matters the director considers necessary or advisable.
(4) An exempt fuel retailer must display the exempt fuel retailer permit in a prominent position at the location at which the retailer sells the specified fuel.
[en. B.C. Reg. 312/2008, App. 2, s. 2.]
51.71 (1) The director may set a percentage for a type or subcategory of a type of fuel that may be purchased for resale by an exempt fuel retailer without paying security under section 40 of the Act.
(2) The director may set different percentages for different types or subcategories of a type of fuel or for different retailers.
(3) The director
(a) may change the percentage of specified fuel with 30 days notice to the exempt fuel retailer, and
(b) may set or change the percentage of specified fuel, without advance notice, if the exempt fuel retailer fails to comply with the Act, this regulation or the terms and conditions of the exempt fuel retailer permit or an agreement under section 51.7 (3).
(4) The director may change the percentage of specified fuel at the request of the exempt fuel retailer, without advance notice, if the director is satisfied that the change is appropriate.
[en. B.C. Reg. 312/2008, App. 2, s. 2; am. B.C. Reg. 201/2009, s. 5.]
51.8 (1) A collector or deputy collector who sells specified fuel to an exempt fuel retailer must not collect security under section 40 of the Act in respect of the exempt percentage of that fuel.
(2) A collector who sells specified fuel to an exempt fuel retailer need not pay security under section 38 of the Act in respect of the exempt percentage of that fuel.
(3) If the director is satisfied that a deputy collector has paid security on specified fuel that was sold to an exempt fuel retailer, the director must pay from the consolidated revenue fund to the deputy collector the difference between the amount of security the deputy collector paid on the fuel and the amount of security or tax the deputy collector received for the fuel.
[en. B.C. Reg. 312/2008, App. 2, s. 2.]
51.81 (1) Subject to subsection (2), an exempt fuel retailer must, on or before the 15th day of each month in respect of fuel purchased or sold in the previous month,
(a) deliver to the director a return in a form specified by the director,
(b) deliver with the return referred to in paragraph (a) any other documentation specified by the director, and
(c) remit with the return referred to in paragraph (a) the amount of tax collected in that previous month.
(2) The director may permit an exempt fuel retailer to deliver returns and remit tax on a quarterly or annual basis.
(3) An exempt fuel retailer permitted under subsection (2) to deliver returns and remit tax on a quarterly basis must deliver returns and remit tax on or before the 15th day of the first month following each 3-month period beginning on January 1, April 1, July 1 and October 1.
(4) An exempt fuel retailer permitted under subsection (2) to deliver returns and remit tax on an annual basis must deliver returns and remit tax on or before July 15 of each year.
(5) If an exempt fuel retailer has not collected tax on sales in the previous month, quarter or year, as applicable, the exempt fuel retailer must nonetheless deliver to the director a return under subsection (1), (3) or (4), as applicable.
(6) If an exempt fuel retailer permit is suspended under section 51.9 (1), the exempt fuel retailer must continue to deliver returns and remit tax under subsection (1), (3) or (4), as applicable.
[en. B.C. Reg. 312/2008, App. 2, s. 2; am. B.C. Reg. 201/2009, s. 6.]
51.9 (1) The director may, without giving advance notice to the exempt fuel retailer, suspend an exempt fuel retailer permit for a period of up to 60 days
(a) if the director is satisfied that the exempt fuel retailer knowingly gave false information on an application for the exempt fuel retailer permit, or
(b) if the exempt fuel retailer refuses or neglects to comply with
(i) a provision of the Act or this regulation,
(ii) a condition or limitation specified by the director on the permit, or
(iii) a provision of an agreement referred to in section 51.7 (3).
(2) If the director suspends the exempt fuel retailer permit of a person under subsection (1), the director must, as soon as reasonably possible,
(a) advise the person of the reasons for the suspension, and
(b) provide the person with an opportunity to show the director why the suspension should be lifted.
(3) Subject to subsection (5), the director may, by notice delivered to the exempt fuel retailer, cancel the exempt fuel retailer permit
(a) if the director is satisfied that the exempt fuel retailer knowingly gave false information on an application for the exempt fuel retailer permit, or
(b) if the exempt fuel retailer refuses or neglects to comply with
(i) a provision of the Act or this regulation,
(ii) a condition or limitation specified by the director on the permit, or
(iii) a provision of an agreement referred to in section 51.7 (3).
(4) The director must, by notice delivered to the exempt fuel retailer, cancel the exempt fuel retailer permit, if the exempt fuel retailer obtained an exempt fuel retailer permit to operate at a location on land referred to in section 51.7 (1) (a) (ii) and that land ceases to be land where purchasers can be qualifying purchasers.
(5) Before cancelling an exempt retailer permit under subsection (3), the director must
(a) give the exempt fuel retailer notice of the reasons for the proposed cancellation, and
(b) provide the exempt fuel retailer with an opportunity to show the director why the permit should not be cancelled.
(6) Cancellation of an exempt fuel retailer permit under subsection (3) or (4) takes effect on the later of
(a) the date that notice of it is delivered to the exempt fuel retailer, and
(b) the date stated in the notice.
(7) A suspension or cancellation of a permit under this section does not relieve a retail dealer from any liability.
[en. B.C. Reg. 312/2008, App. 2, s. 2.]
51.91 (1) If an exempt fuel retailer permit issued to a person under the Carbon Tax Act is suspended under that Act, the exempt fuel retailer permit issued to that person under this regulation is automatically suspended without notice for the same period as the suspension under the Carbon Tax Act.
(2) If an exempt fuel retailer permit issued to a person under the Carbon Tax Act is cancelled under that Act, the exempt fuel retailer permit issued to that person under this regulation is automatically cancelled without notice.
[en. B.C. Reg. 312/2008, App. 2, s. 2.]
51.92 (1) An appeal to the minister lies from a decision of the director about any of the following:
(a) a refusal to issue an exempt fuel retailer permit;
(b) the cancellation of an exempt fuel retailer permit, other than a cancellation under section 51.9 (4);
(c) the setting or changing of the percentage of specified fuel under section 51.71, or a refusal to change that percentage.
(1.1) Subject to subsection (1.2), written notice of the appeal must be served on the minister within 90 days after the date of the director's notice of decision.
(1.2) With respect to a decision of the director made prior to September 2, 2009,
(a) no appeal lies from a decision if the date on the director's notice of decision is a date prior to 90 days before September 2, 2009, and
(b) the 90 day time limit referred to in subsection (1.1) begins on the date on the director's notice of decision.
(2) The appellant must set out in the notice of appeal a statement of all material facts and the reasons in support of the appeal.
(3) On receiving the notice of appeal, the minister must
(a) consider the matter,
(b) subject to subsection (4), affirm, amend or change the decision, and
(c) promptly notify the appellant in writing of the result of the appeal.
(4) The minister may
(a) affirm the decision of the director,
(b) direct the director to issue an exempt fuel retailer permit to the appellant, subject to the conditions and limitations that the director specifies, or
(c) direct the director to set or change the percentage of specified fuel under section 51.71, subject to the conditions and limitations that the director specifies.
(5) Sections 51 and 52 of the Act apply to appeals under this section.
[en. B.C. Reg. 312/2008, App. 2, s. 2; am. B.C. Reg. 262/2009, s. 2.]
52 A person who contravenes section 2, 2.01, 2.02, 2.03, 2.04, 5, 5.01, 5.02, 5.03, 5.1, 6 (2), 7, 8 (2), 9, 10, 11 (3), 12, 13, 16, 21, 22, 23, 24, 25, 26 (4), 42 (2), 45 or 51.81 commits an offence and is liable
(a) on the first conviction, to a fine of not less than $200 and not more than $500, and
(b) on a subsequent conviction for contravention of the same or another provision of this regulation, to a fine of not less than $500 and not more than $2 000 or to imprisonment for not less than 3 months and not more than 6 months, or to both.
[en. B.C. Reg. 168/2008, Sch. B, s. 18; am. B.C. Regs. 312/2008, App. 2, s. 3; 216/2010, Sch. s. 7.]
Repealed. [B.C. Reg. 15/97, s. 10.]
[en. B.C. Reg. 550/95, s. 3; am. B.C. Reg. 15/97, s. 11.]
Repealed. [B.C. Reg. 15/97, s. 10.]
[en. B.C. Regs. 168/2008, Sch. B, s. 19; 4/2010, s. 3.]
| CREST | Province of British Columbia |
Ministry of Finance |
IN THE MATTER OF THE MOTOR FUEL TAX ACT, R.S.B.C. 1996, CHAPTER 317, SECTION 57.1 AND IN THE MATTER OF THE INTEREST
OF ..................................................................... [name]
IN ....................................................................................................................................................
........................................................ [P.I.D. number and full legal description of land]
CERTIFICATE OF LIEN
I certify that:
1 .................................................................................................................................. [name]
..................................................................................................................................... [address]
is
(a) required to pay or remit an amount under the Motor Fuel Tax Act but has not paid or remitted that amount, or
(b) an associated corporation or related individual, as defined in section 57.1 of the Motor Fuel Tax Act, of a person who is required to pay or remit an amount under the Motor Fuel Tax Act and has not paid or remitted that amount.
2 The amount of taxes and security remaining unpaid as of the date of this certificate is $.................... .
AND TAKE NOTICE that on registration of this certificate in the land title office, the amount of the indebtedness to Her Majesty the Queen in right of the Province of British Columbia is a lien against the land described above.
Dated at ........................................, British Columbia on .................................. [date]
......................................................................
Director, Motor Fuel Tax Act
[Provisions of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, relevant to the enactment of this regulation: sections 15, 34, 37, 38, 48, 57.1 and 71]
Copyright (c) Queen's Printer, Victoria, British Columbia, Canada