Search Results | Clear Search | Previous (in doc) | Next (in doc) | Prev Doc | Next Doc

"Point in Time" Regulation Content

Carbon Tax Act

Carbon Tax Regulation

B.C. Reg. 125/2008

NOTE: Links below go to reg content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to present)
SECTIONEFFECTIVE DATE
Section 1 October 30, 2009
[retro from July 1, 2008]
January 1, 2010
February 22, 2012
August 1, 2016
Section 4 October 30, 2009
[retro from July 1, 2008]
Section 6 October 30, 2009
[retro from July 1, 2008]
February 22, 2012
Section 7 January 1, 2010
Part 2.1 Section 7.1 July 1, 2010
Section 8 August 1, 2016
Section 9 August 1, 2016
Section 10 January 1, 2010
July 1, 2010
August 1, 2016
Section 10.1 August 1, 2016
Section 10.2 August 1, 2016
Section 10.3 August 1, 2016
Section 11 August 1, 2016
Section 12 August 1, 2016
Section 12.1 August 1, 2016
Section 13 May 1, 2012
January 1, 2014
August 1, 2016
Section 13.1 August 1, 2016
Section 13.2 August 1, 2016
Section 13.3 August 1, 2016
Section 13.4 August 1, 2016
Section 16 January 1, 2014
Section 17 September 2, 2009
January 1, 2010
January 1, 2014
Section 18 October 30, 2009
[retro from July 1, 2008]
January 1, 2014
Section 18.1 October 30, 2009
[retro from July 1, 2008]
January 1, 2014
Section 20.1 and 20.2 January 1, 2014
Part 4.1 Section 22.1 to 22.7 February 16, 2011
Section 23 January 1, 2014
Section 24 June 9, 2015
Section 25 January 1, 2014
Section 26 September 2, 2009
January 1, 2010
January 1, 2014
Section 27 October 30, 2009
[retro from July 1, 2008]
January 1, 2014
Section 27.1 October 30, 2009
[retro from July 1, 2008]
January 1, 2014
Section 28 October 30, 2009
[retro from July 1, 2008]
February 22, 2012
January 1, 2014
Section 29 October 30, 2009
[retro from July 1, 2008]
February 22, 2012
January 1, 2014
Section 29.1 January 1, 2014
January 1, 2014
Section 29.2 January 1, 2014
Section 32 October 30, 2009
[retro from September 2, 2009]
Section 34 May 1, 2012
January 1, 2014
Section 35 January 1, 2010
July 1, 2010
January 1, 2014
Section 37 June 23, 2014
Section 38 June 23, 2014
Section 40.1 January 1, 2014
Section 41.4 January 1, 2014
Section 41.5 August 1, 2016
Section 41.8 October 30, 2009
[retro from September 2, 2009]
Section 44 January 1, 2010
Section 45.1 May 1, 2012
Section 46 February 16, 2011
January 1, 2014
May 25, 2015
August 1, 2016
Schedule January 14, 2010
Schedule February 16, 2011

 Section 1 (2) definitions of "interjurisdictional air service", "interjurisdictional leg" and "intraprovincial leg" BEFORE amended by BC Reg 258/2009, effective October 30, 2009 [retro from July 1, 2008].

"interjurisdictional air service" means a person who

(a) owns or operates a commercial air service that offers interprovincial or international air transportation of passengers, goods or both to members of the public for a fee on a scheduled or chartered basis, and

(b) does not offer any scheduled or chartered flights that connect 2 locations in British Columbia in any commercial air service;

"interjurisdictional leg" means a portion of a trip on a ship that

(a) begins at or near a port or other similar place that is in a foreign state and ends at a location in British Columbia, or

(b) ends at or near a port or other similar place that is in a foreign state and begins at a location in British Columbia;

"intraprovincial leg" means a portion of a trip on a ship that

(a) connects a port in British Columbia where passengers embark or goods are loaded

with

(b) the same port or another port in British Columbia where the passengers permanently disembark or the goods are unloaded

if the ports referred to in paragraphs (a) and (b) are connected on the trip either directly or via one or more other ports in British Columbia;

 Section 1 (2) definition of "industrial oil" was added by BC Reg 294/2009, effective January 1, 2010.

 Section 1 definitions of "interjurisdictional leg" and "intraprovincial leg" BEFORE amended by BC Reg 24/2012, effective February 22, 2012.

"interjurisdictional leg" means a portion of a trip on a ship that

(a) begins at a port or other similar place that is in a foreign state and ends at a location in British Columbia, or

(b) ends at a port or other similar place that is in a foreign state and begins at a location in British Columbia;

"intraprovincial leg" means a portion of a trip on a ship that

(a) connects a port in British Columbia where passengers embark or goods are loaded

with

(b) the same port or another port in British Columbia where the passengers permanently disembark or the goods are unloaded

if the ports referred to in paragraphs (a) and (b) are connected on the trip either directly or via one or more other ports in British Columbia;

 Section 1 definition of "marine trip" was added by BC Reg 24/2012, effective February 22, 2012.

 Section 1 (2) definitions of "annual period" and "calendar quarter" were added by BC Reg 180/2016, effective August 1, 2016.

 Section 4 (3) BEFORE amended by BC Reg 258/2009, effective October 30, 2009 [retro from July 1, 2008.

(3)  The director may issue a registered consumer certificate to an interjurisdictional air service only if

(a) the interjurisdictional air service holds a licence issued by the Canadian Transportation Agency and an operating certificate issued by Transport Canada for each aircraft owned or operated by the interjurisdictional air service, and

(b) all flights offered by the interjurisdictional air service that begin or end in British Columbia are authorized by the Canadian Transportation Agency and Transport Canada.

 Section 6 (1) (a) BEFORE amended by BC Reg 258/2009, effective October 30, 2009 [retro from July 1, 2008.

(a) the person owns or operates a commercial marine service that offers marine transportation of passengers, goods or both to members of the public for a fee on a scheduled or chartered basis, and

 Section 6 (2) (a) BEFORE amended by BC Reg 258/2009, effective October 30, 2009 [retro from July 1, 2008.

(a) the person owns or operates a commercial marine service that offers marine services to members of the public for a fee, and

 Section 6 (5) was added by BC Reg 258/2009, effective July 1, 2008.

 Section 6 BEFORE amended by BC Reg 24/2012, effective February 22, 2012.

 Registered marine service certificate

6  (1)  The director may issue a registered marine service certificate under section 21 of the Act to a person if

(a) the person owns or operates a commercial marine service that provides marine transportation of passengers, goods or both to members of the public for a fee on ships owned or operated by the person, and

(b) during the person's fiscal year that ended immediately before the date the person applied for the registered marine certificate, at least 50% of all the trips of the ships owned or operated by the person that began or ended in British Columbia did not include an intraprovincial leg.

(2)  The director may issue a registered marine service certificate under section 21 of the Act to a person if

(a) the person owns or operates a commercial marine service that provides marine services, other than the marine transportation of passengers, goods or both to members of the public, for a fee using ships owned or operated by the person, and

(b) during the person's fiscal year that ended immediately before the date the person applied for the registered marine certificate, at least 50% of all the trips of the ships owned or operated by the person that began or ended in British Columbia included an interjurisdictional leg.

(3)  Subsection (2) does not apply to a person who is eligible to apply for a registered marine service certificate under subsection (1).

(4)  For the purpose of subsections (1) and (2), trips by a ship that is referred to in section 19 or 20 must not be included in the calculation of trips under those subsections.

(5)  For the purposes of subsections (1) and (2), if the provision of a commercial marine service involves 2 or more ships, the trips of each ship must be considered separately in the calculation of trips under those subsections.

[am. B.C. Reg. 258/2009, s. 4.]

 Section 7 (d) was added by BC Reg 294/2009, effective January 1, 2010.

 Part 2.1, section 7.1 was enacted by BC Reg 106/2010, effective July 1, 2010.

 Section 8 (1) (b) BEFORE amended by BC Reg 180/2016, effective August 1, 2016.

(b) remit with the return referred to in paragraph (a) the amount of tax collected or security payable for that previous month.

 Section 8 (3), (4) and (5) BEFORE amended by BC Reg 180/2016, effective August 1, 2016.

(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.

 Section 9 BEFORE re-enacted by BC Reg 180/2016, effective August 1, 2016.

Deputy collectors and retail dealers

9   A deputy collector or retail dealer referred to in section 26 (4) 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.

 Section 10 BEFORE amended by BC Reg 294/2009, effective January 1, 2010.

 Retail dealers of marketable natural gas or propane

10  (1)  Subject to subsection (2), a retail dealer of marketable natural gas or propane must, under section 28 (1) of the Act, on or before the 15th day of each month in respect of tax collected on sales of marketable natural gas or propane 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.

(2)  The director may allow a retail dealer of marketable natural gas or propane to deliver returns and remit tax on a quarterly or annual basis.

(3)  A retail dealer of marketable natural gas or propane 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 or October 1.

(4)  A retail dealer of marketable natural gas or propane 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.

[am. B.C. Reg. 200/2009, s. 5.]

 Section 10 BEFORE amended by BC Reg 106/2010, effective July 1, 2010.

 Retail dealers of natural gas or propane

10  (1)  Subject to subsection (2), a retail dealer of natural gas or propane must, under section 28 (1) of the Act, on or before the 15th day of each month in respect of tax collected on sales of natural gas or propane 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.

(2)  The director may allow a retail dealer of natural gas or propane to deliver returns and remit tax on a quarterly or annual basis.

(3)  A retail dealer of natural gas or propane 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 or October 1.

(4)  A retail dealer of natural gas or propane 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.

[am. B.C. Regs. 200/2009, s. 5; 294/2009, s. 3.]

 Section 10 (3) and (4) BEFORE amended by BC Reg 180/2016, effective August 1, 2016.

(3) A retail dealer of natural gas 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 or October 1.

(4) A retail dealer of natural gas 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.

 Section 10.1 was enacted by BC Reg 180/2016, effective August 1, 2016.

 Section 10.2 was enacted by BC Reg 180/2016, effective August 1, 2016.

 Section 10.3 was enacted by BC Reg 180/2016, effective August 1, 2016.

 Section 11 BEFORE re-enacted by BC Reg 180/2016, effective August 1, 2016.

Registered consumers

11   (1) Subject to subsection (2), a person who is a registered consumer must, under section 11 of the Act, on or before the 15th day of each month in respect of tax payable on the amount of a type or subcategory of a type of fuel specified on that person's registered consumer certificate used in the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(2) The director may permit a registered consumer to deliver returns and pay tax on a quarterly or annual basis.

(3) A registered consumer permitted under subsection (2) to deliver returns and pay tax on a quarterly basis must deliver returns and pay tax 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 registered consumer permitted under subsection (2) to deliver returns and pay tax on an annual basis must deliver returns and pay tax on or before July 15 of each year.

(5) A registered consumer, other than an interjurisdictional air service, who has no tax payable for the previous month, quarter or year, as applicable, must nonetheless deliver to the director a return under subsection (1), (3) or (4), as applicable.

[am. B.C. Reg. 200/2009, s. 5.]

 Section 12 BEFORE re-enacted by BC Reg 180/2016, effective August 1, 2016.

Registered air services and registered marine services

12   (1) Subject to subsection (3), a person who is a registered air service or registered marine service must, under section 8 (5), 9 (4) or 10 (6) of the Act, on or before the 15th day of each month in respect of tax payable on the amount of a type or subcategory of a type of fuel specified on that person's registered air service certificate or registered marine service certificate that the person has purchased, transferred or brought into British Columbia,

(a) deliver to the director a return in a form specified by the director setting out the amount of the fuel that, in the previous month,

(i) was used, or

(ii) the person determined will not be used, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(2) Subject to subsection (3), a person who is a registered air service or registered marine service must, under section 11 of the Act, on or before the 15th day of each month in respect of tax payable on the amount of a type or subcategory of a type of fuel specified on that person's registered air service certificate or registered marine service certificate used in the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(3) The director may permit a registered air service or a registered marine service to deliver returns and pay tax on a quarterly or annual basis.

(4) A registered air service or registered marine service permitted under subsection (3) to deliver returns and pay tax on a quarterly basis must deliver returns and pay tax 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.

(5) A registered air service or a registered marine service permitted under subsection (3) to deliver returns and pay tax on an annual basis must deliver returns and pay tax on or before July 15 of each year.

(6) A registered air service or registered marine service who has no tax payable in the previous month, quarter or year, as applicable, must nonetheless deliver to the director a return under subsection (1), (2), (4) or (5), as applicable.

[am. B.C. Reg. 200/2009, s. 5.]

 Section 12.1 was enacted by BC Reg 180/2016, effective August 1, 2016.

 Section 13 (0.1) was added by BC Reg 142/2012, effective May 1, 2012.

 Section 13 (4) BEFORE amended by BC Reg 142/2012, effective May 1, 2012.

(4)  The director may permit a person referred to in subsections (1), (2) and (3) to deliver returns and pay tax on a quarterly or annual basis.

 Section 13 (0.2) was added by BC Reg 246/2013, effective January 1, 2014.

 Section 13 (4) BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

(4)  The director may permit a person referred to in subsections (0.1), (1), (2) and (3) to deliver returns and pay tax on a quarterly or annual basis.

 Section 13 BEFORE re-enacted by BC Reg 180/2016, effective August 1, 2016.

Payment of tax

13   (0.1) Subject to section 12 and subsection (4) of this section, a person must, under section 8 (6) of the Act, on or before the 28th day of each month in respect of tax payable on fuel purchased by the person in the previous month in each sale to which section 1.1 (2) (a) to (c) of the Act applies,

(a) deliver to the director a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(0.2) Subject to subsection (4), a person must, under section 8.1 (1) of the Act, on or before the 28th day of each month in respect of tax payable on the amount of fuel used in the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(1) Subject to section 12 and subsection (4) of this section, a person must, under section 9 (1) or 10 (1) of the Act, on or before the 28th day of each month in respect of tax payable on fuel that the person has transferred or brought into British Columbia,

(a) deliver to the director a return in a form specified by the director setting out the amount of the fuel that, in the previous month,

(i) was used, or

(ii) the person determined will not be used, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(2) Subject to sections 11 and 12 and subsection (4) of this section, a person must, under section 11 of the Act, on or before the 28th day of each month in respect of tax payable on the amount of fuel used in the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(3) Subject to subsection (4), a person must, under section 12 of the Act, on or before the 28th day of each month in respect of tax payable on combustibles burned in the previous month,

(a) deliver to the director a return in a form specified by the director, and

(b) pay with the return referred to in paragraph (a) the amount of tax payable for that previous month.

(4) The director may permit a person referred to in subsections (0.1), (0.2), (1), (2) and (3) to deliver returns and pay tax on a quarterly or annual basis.

(5) A person permitted under subsection (4) to deliver returns and pay tax on a quarterly basis must deliver returns and pay tax on or before the 28th day of the first month following each 3 month period beginning on January 1, April 1, July 1 or October 1.

(6) A person permitted under subsection (4) to deliver returns and pay tax on an annual basis must deliver returns and pay tax on or before July 28 of each year.

[am. B.C. Regs. 200/2009, s. 6; 142/2012, Sch. 1, s. 1; 246/2013, App. 1, s. 1.]

 Section 13.1 was enacted by BC Reg 180/2016, effective August 1, 2016.

 Section 13.2 was enacted by BC Reg 180/2016, effective August 1, 2016.

 Section 13.3 was enacted by BC Reg 180/2016, effective August 1, 2016.

 Section 13.4 was enacted by BC Reg 180/2016, effective August 1, 2016.

 Section 16 (part) BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

is exempt from tax under section 11 of the Act.

 Section 17, Table BEFORE amended by BC Reg 293/2009, effective September 2, 2009.

Table
ItemColumn 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$1.440$4.565September 2, 2009 to June 30, 2009
2$2.161$6.847During the year beginning July 1, 2009
3$2.881$9.129During the year beginning July 1, 2010
4$3.601$11.412During the year beginning July 1, 2011
5$4.321$13.694Any time on or after July 1, 2012

 Section 17 (1) (e) and (f) BEFORE amended by BC Reg 294/2009, effective January 1, 2010.

(e) used to remove natural gas liquids or impurities in the processing of marketable natural gas;

(f) used as a refrigerant in a closed system in the processing of marketable natural gas;

 Section 17 (part) BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

(1)  Fuel that is not combusted when used in any of the following circumstances is exempt from tax under section 11 of the Act:

 Section 18 BEFORE amended by BC Reg 258/2009, effective October 30, 2009 [retro from July 1, 2008.

 Exemption — interjurisdictional flights

18  (1)  Fuel used in a flight is exempt from tax under section 11 of the Act if the flight

(a) is offered by a commercial air service to members of the public for a fee,

(b) transports passengers, goods or both on a scheduled or chartered basis,

(c) begins or ends outside British Columbia, and

(d) is authorized by the Canadian Transportation Agency and Transport Canada.

(2)  Without limiting subsection (1), fuel used by a registered consumer for interjurisdictional air travel or transport for a fee in the circumstances set out in paragraphs (b) to (d) of that subsection is exempt from tax under section 14 (2) (f) of the Act.

 Section 18 (part) BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

 Exemption — interjurisdictional passenger and cargo flights

18  Fuel used in a flight is exempt from tax under section 11 of the Act if

 Section 18.1 was enacted by BC Reg 258/2009, effective October 30, 2009 [retro from July 1, 2008.

 Section 18.1 (part) BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

 Exemption — interjurisdictional air services flights

18.1  Fuel used in a flight is exempt from tax under section 11 of the Act if

 Sections 20.1 and 20.2 were enacted by BC Reg 246/2013, effective January 1, 2014.

 Part 4.1, sections 22.1 to 22.7 were enacted by BC Reg 112/2011, effective February 16, 2011.

 Section 23 BEFORE repealed by BC Reg 246/2013, effective January 1, 2014.

 Refund claims

23  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.

 Section 24 BEFORE amended by 102/2015, effective June 9, 2015.

Refund for bad debts

24   (1) The director may, under section 38 (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:

R=TRxWO

TAP
where
Ris the amount of the refund to which the collector, deputy collector or retail dealer is entitled in respect of the sale;
TRis the tax remitted or security paid in respect of the fuel;
WOis the amount of money remaining unpaid on the sale that was written off as unrealizable or uncollectable, not including interest charges;
TAPis the total amount payable on the sale including all applicable taxes and security, but not including interest charges.

(2) Under section 38 of the Act, a collector may deduct from the taxes or security that the collector would otherwise be required to pay or remit 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 38 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 32.

(4) If a collector, deputy collector or retail dealer intends to apply for a refund under section 38 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.

 Section 25 BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

 Refund — feedstock

25  If the director is satisfied that an amount has been paid as tax on fuel that was not combusted when used as a raw material in an industrial process

(a) to produce or upgrade another fuel, or

(b) to manufacture another substance

the director must, on application, pay to the applicant a refund of the tax paid on the fuel used as a raw material in the industrial process.

 Section 26, Table BEFORE amended by BC Reg 293/2009, effective September 2, 2009.

Table
ItemColumn 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 or combination of them
purchased for use as a reductant
1$1.440$4.565September 2, 2009 to June 30, 2009
2$2.161$6.847During the year beginning on July 1, 2009
3$2.881$9.129During the year beginning on July 1, 2010
4$3.601$11.412During the year beginning on July 1, 2011
5$4.321$13.694Any time on or after July 1, 2012

 Section 26 BEFORE amended by BC Reg 294/2009, effective January 1, 2010.

(e) used to remove natural gas liquids or impurities in the processing of marketable natural gas;

(f) used as a refrigerant in a closed system in the processing of marketable natural gas;

 Section 26 BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

 Refund — non-energy uses of fuel

26  (1)  If the director is satisfied that an amount has been paid as tax on fuel that was not combusted when used in the following circumstances, the director must, on application, pay the applicant a refund of the tax paid on the fuel used in these circumstances:

(a) used as a raw material to manufacture anodes for use in an electrolytic process for smelting aluminum;

(b) used as a reagent to separate out coal or ores of metal in an industrial floatation process;

(c) used in pipeline pigging;

(d) used in down-hole operations at a well site;

(e) used to remove natural gas liquids or impurities in the processing of natural gas;

(f) used as a refrigerant in a closed system in the processing of natural gas;

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

(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
ItemColumn 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 or combination of them
purchased for use as a reductant
1Repealed. [B.C. Reg. 293/2009, s. (b).]
2$2.161$6.847September 2, 2009 to June 30, 2010
3$2.881$9.129During the year beginning on July 1, 2010
4$3.601$11.412During the year beginning on July 1, 2011
5$4.321$13.694Any time on or after July 1, 2012

[am. B.C. Regs. 13/2009, s. 2; 200/2009, ss. 7 and 9; 293/2009, s (b); 294/2009, s. 3.]

 Section 27 BEFORE amended by BC Reg 258/2009, effective October 30, 2009 [retro from July 1, 2008].

 Refund — interjurisdictional flights

27  For the purposes of section 39 of the Act, if the director is satisfied that an amount has been paid as tax on fuel that was used in a flight that

(a) was offered by a commercial air service to members of the public for a fee,

(b) transported passengers, goods or both on a scheduled or chartered basis,

(c) began or ended outside British Columbia, and

(d) was authorized by the Canadian Transportation Agency and Transport Canada,

the director must, on application, pay the applicant a refund of the tax paid on the fuel.

 Section 27 BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

 Refund — interjurisdictional passenger and cargo flights

27  For the purposes of section 39 of the Act, if the director is satisfied that

(a) an amount has been paid as tax on fuel that was used in a flight that

(i)  was operated by a commercial air service,

(ii)  was provided to members of the public for a fee,

(iii)  transported passengers, goods or both, and

(iv)  began or ended outside British Columbia, and

(b) the commercial air service referred to in paragraph (a) (i) holds a licence issued by the Canadian Transportation Agency and holds, if required by Transport Canada, an operating certificate issued by Transport Canada for the type of aircraft used for the flight,

the director must, on application, pay the applicant a refund of the tax paid on the fuel.

[en. B.C. Reg. 258/2009, s. 5.]

 Section 27.1 was enacted by BC Reg 258/2009, effective October 30, 2009 [retro from July 1, 2008].

 Section 27.1 BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

 Refund — interjurisdictional air services flights

27.1  For the purposes of section 39 of the Act, if the director is satisfied that

(a) an amount has been paid as tax on fuel that was used in a flight that

(i)  was operated by a commercial air service,

(ii)  was provided to members of the public for a fee,

(iii)  provided an air service other than the transportation of passengers, goods or both, and

(iv)  began or ended outside British Columbia, and that beginning or ending outside British Columbia was integral to the provision of the air service, and

(b) the commercial air service referred to in paragraph (a) (i) holds a licence issued by the Canadian Transportation Agency and holds, if required by Transport Canada, an operating certificate issued by Transport Canada for the type of aircraft used for the flight,

the director must, on application, pay the applicant a refund of the tax paid on the fuel.

[en. B.C. Reg. 258/2009, s. 5.]

 Section 28 BEFORE amended by BC Reg 258/2009, effective October 30, 2009 [retro from July 1, 2008.

 Refund — interjurisdictional marine travel or transportation

28  (1)  For the purposes of section 39 of the Act, if the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a trip that

(a) transported passengers, goods or both for a fee on a scheduled or chartered basis, and

(b) did not include an intraprovincial leg,

the director must, on application, pay the applicant a refund of the tax paid on the fuel used on that trip.

(2)  For the purposes of section 39 of the Act, if the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a trip that

(a) transported passengers, goods or both for a fee on a scheduled or chartered basis, and

(b) included an intraprovincial leg,

the director must, on application, pay the applicant a refund of the tax paid on the fuel used on the portion of the trip not included in the intraprovincial leg.

 Section 28 BEFORE amended by BC Reg 24/2012, effective February 22, 2012.

 Refund — interjurisdictional marine travel or transportation

28  (1)  For the purposes of section 39 of the Act, if the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a trip that

(a) transported passengers, goods or both on the ship,

(b) was provided to members of the public for a fee, and

(c) did not include an intraprovincial leg,

the director must, on application, pay the applicant a refund of the tax paid on the fuel used on that trip.

(2)  For the purposes of section 39 of the Act, if the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a trip that

(a) transported passengers, goods or both on the ship,

(b) was provided to members of the public for a fee, and

(c) included an intraprovincial leg,

the director must, on application, pay the applicant a refund of the tax paid on the fuel used on the portion of the trip not included in the intraprovincial leg.

[am. B.C. Reg. 258/2009, s. 6.]

 Section 28 BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

 Refund — interjurisdictional marine travel or transportation

28  (1)  For the purposes of section 39 of the Act, if the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a marine trip that

(a) transported passengers, goods or both on the ship,

(b) was provided to members of the public for a fee, and

(c) did not include an intraprovincial leg,

the director must, on application, pay the applicant a refund of the tax paid on the fuel used on that marine trip.

(2)  For the purposes of section 39 of the Act, if the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a marine trip that

(a) transported passengers, goods or both on the ship,

(b) was provided to members of the public for a fee, and

(c) included an intraprovincial leg,

the director must, on application, pay the applicant a refund of the tax paid on the fuel used on the legs of the marine trip that are interjurisdictional legs.

[am. B.C. Regs. 258/2009, s. 6; 24/2012, s. 3.]

 Section 29 BEFORE amended by BC Reg 258/2009, effective October 30, 2009 [retro from July 1, 2008].

 Refund — commercial marine services

29  If the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a trip that

(a) included an interjurisdictional leg, and

(b) was made in the course of providing marine services to members of the public for a fee,

the director must, on application, pay the applicant a refund of the tax paid on the fuel used on the interjurisdictional leg.

 Section 29 BEFORE amended by BC Reg 24/2012, effective February 22, 2012.

 Refund — commercial marine services

29  If the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a trip that

(a) was made in the course of providing marine services using the ship, other than the marine transport of passengers, goods or both, to members of the public for a fee, and

(b) included an interjurisdictional leg that was integral to the provision of the marine services,

the director must, on application, pay the applicant a refund of the tax paid on the fuel used on the interjurisdictional leg.

[en. B.C. Reg. 258/2009, s. 7.]

 Section 29 BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

 Refund — commercial marine services

29  If the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a marine trip that

(a) was made in the course of providing marine services using the ship, other than the marine transport of passengers, goods or both, to members of the public for a fee, and

(b) included an interjurisdictional leg that was integral to the provision of the marine services,

the director must, on application, pay the applicant a refund of the tax paid on the fuel used on the leg of the marine trip that is an interjurisdictional leg.

[en. B.C. Reg. 258/2009, s. 7; am. B.C. Reg. 24/2012, s. 4.]

 Section 29.1 was enacted by BC Reg 246/2013, effective January 1, 2014.

 Section 29.1 (2) (part) BEFORE amended by BC Reg 11/2014, effective January 1, 2014.

(2)  For the purposes of section 39.1 (b) of the Act, the following purposes are prescribed:

 Section 29.2 was enacted by BC Reg 11/2014, effective January 1, 2014.

 Section 32 (3) BEFORE amended by BC Reg 259/2009, effective October 30, 2009 [retro from September 2, 2009].

(3)  Despite any other provision of this section, if a record might be necessary for the purposes of an appeal under section 56 or 57 of the Act, 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 under section 56 or 57 of the Act have been exhausted.

 Section 34 (1.1) was added by BC Reg 142/2012, effective May 1, 2012.

 Section 34 (0.1) and (3.1) were added by BC Reg 246/2013, effective January 1, 2014.

 Section 34 (1) BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

(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.

 Section 35 (2) (part) BEFORE amended by BC Reg 294/2009, effective January 1, 2010.

(2)  A person who holds a registration certificate and is not required to collect tax from a buyer of marketable natural gas or propane because the buyer is not a purchaser must, at the time of sale,

 Section 35 (2) BEFORE amended by BC Reg 106/2010 effective July 1, 2010.

 Section 35 (1) and (2) BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

(1)  A retail dealer who is not required to collect tax from a purchaser because the purchaser is not liable to pay tax on the purchase must, at the time of sale,

(a) include the following information in the invoice, purchase order, receipt or similar document for the sale of fuel:

(i)  the number of the purchaser's registered consumer certificate;

(ii)  the number of the purchaser's registered air service certificate;

(iii)  the number of the purchaser's registered marine service certificate;

(iv)  the number of the purchaser's Certificate of Indian Status issued by the Department of Indian and Northern Affairs, or

(b) obtain from the person purchasing the fuel a completed Certificate of Exemption in a form established by the director.

(2)  A person who holds a registration certificate and is not required to collect tax from a buyer of natural gas because the buyer is not a purchaser must, at the time of sale,

(a) include the number of the buyer's registration certificate on the invoice, purchase order, receipt or similar document for the sale of fuel, or

(b) obtain from the person purchasing the fuel a completed Certificate of Exemption in a form established by the director.

 Section 35(1.1) and (3) were added by BC Reg 246/2013, effective January 1, 2014.

 Section 37 BEFORE repealed by BC Reg 116/2014, effective June 23, 2014.

Calculation of interest if assessment exceeds refund

37   (1) This section applies to the calculation of interest under section 55 (1) of the Act if

(a) the director makes an assessment of an amount against a person under section 45 (1) or (2) 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 36 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.

[am. B.C. Reg. 168/2008, Sch. A, s. 5.]

 Section 38 BEFORE repealed by BC Reg 116/2014, effective June 23, 2014.

Calculation of interest if refund exceeds assessment

38   (1) This section applies to the calculation of interest under section 55 (1) of the Act if section 37 (1) (a), (b) and (c) of this regulation apply, but the amount referred to in section 37 (1) (a) is less than the amount referred to in section 37 (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 37 (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.

 Section 40.1 BEFORE re-enacted by BC Reg 246/2013, effective January 1, 2014.

 Additional refund for IFTA commercial vehicle

40.1  If the director is satisfied that the deposit paid under section 39 for a trip less any refund paid under section 40 for that trip exceeds the tax payable under section 11 of the Act, the director must, on application, pay to the applicant a refund of the excess.

[en. B.C. Reg. 168/2008, Sch. A, s. 7.]

 Section 41.4 (3) BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

(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.

 Section 41.5 (1) (b) BEFORE amended by BC Reg 180/2016, effective August 1, 2016.

(b) deliver with the return referred to in paragraph (a) any other documentation specified by the director, and

 Section 41.5 (3), (4), and (5) BEFORE amended by BC Reg 180/2016, effective August 1, 2016.

(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.

 Section 41.8 (1) (c), (1.1), (1.2) and (4) (c) were added by BC Reg 259/2009, effective October 30, 2009 [retro from September 2, 2009].

 Section 44 (1) (c) and (e) BEFORE amended by BC Reg 294/2009, effective January 1, 2010.

(c) raw natural gas;

(e) marketable natural gas.

 Section 44 (1) (f) to (i) were added by BC Reg 294/2009, effective January 1, 2010.

 Section 45.1 was enacted by BC Reg 142/2012, effective May 1, 2012.

 Section 46 BEFORE amended by BC Reg 112/2011, effective February 16, 2011.

 Offences

46  A person who contravenes section 8, 9, 10, 11, 12, 13, 14, 30, 31, 32, 34 or 41.5 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.

[am. B.C. Reg. 312/2008, App. 1, s. 2.]

 Section 46 (part) BEFORE amended by BC Reg 246/2013, effective January 1, 2014.

 Offences

46  A person who contravenes section 8, 9, 10, 11, 12, 13, 14, 22.6, 22.7, 30, 31, 32, 34 or 41.5 commits an offence and is liable

 Section 46 (b) BEFORE amended by BC Reg 79/2015, effective May 25, 2015.

(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.

 Section 46 (part) BEFORE amended by BC Reg 180/2016, effective August 1, 2016.

  A person who contravenes section 8, 9, 10, 11, 12, 13, 14, 20.2,22.6, 22.7, 30, 31, 32, 34, 35 or 41.5 commits an offence and is liable

 Schedule BEFORE amended by BC Reg 4/2010, effective January 14, 2010.

Schedule

[am. B.C. Reg. 4/2010, s. 3.]

CRESTProvince of British ColumbiaMinistry of Small Business and Revenue

IN THE MATTER OF THE CARBON TAX ACT, S.B.C. 2008, CHAPTER 40, SECTION 64, 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 Carbon Tax Act but has not paid or remitted that amount, or

(b) an associated corporation or related individual, as defined in the Carbon Tax Act, of a person who is required to pay or remit an amount under the Carbon 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, Carbon Tax Act

 Schedule, section 2 (part) BEFORE amended by BC Reg 112/2011, effective February 16, 2011.

2 The amount of taxes and security remaining unpaid as of the date of this certificate is $.....................