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"Point in Time" Regulation Content

Oil and Gas Activities Tax Act

Fee, Levy and Security Regulation

B.C. Reg. 8/2014

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 4.1 April 20, 2015
May 3, 2016
Section 5 April 20, 2015
Section 9.1 and 9.2 June 1, 2017
Section 10 April 20, 2015
Section 11 April 20, 2015
Section 11.1 April 20, 2015
Section 11.2 April 20, 2015
Part 4 April 1, 2019
Section 23 January 2, 2015
July 9, 2015
January 2, 2016
May 3, 2016
March 15, 2017
Section 23.1 March 15, 2017
December 1, 2018
Section 23.2 March 15, 2017
March 5, 2018
Section 24 July 9, 2015
August 27, 2018
Section 24.1 March 15, 2017
Part 4.1 Section 24.2 to 24.4 April 1, 2019

 Section 4.1 was enacted by BC Reg 59/2015, effective April 20, 2015.

 Section 4.1 BEFORE re-enacted by BC Reg 105/2016, effective May 3, 2016.

Fees for advice and consultation services

4.1   A fee of $350 000 must be submitted if the commission provides advice and consultation services for at least 3 months respecting the oil and gas activity of a proposed

(a) Class C LNG facility, or

(b) Class C pipeline

that requires an environmental assessment certificate under section 10 (1) (c) (i) of the Environmental Assessment Act.

[en. B.C. Reg. 59/2015, s. 1.]

 Section 5 (2) (d) BEFORE amended by BC Reg 59/2015, effective April 20, 2015.

(d) for a Class C pipeline that is 50 km or more in length,

(i) subject to subsection (3), a basic fee of $370 000, and

(ii) $1 400 per km of pipeline;

 Section 5 (3) BEFORE repealed by BC Reg 59/2015, effective April 20, 2015.

(3) Subsection (2) (d) (i) does not apply if

(a) the commission is satisfied that the application is in respect of a segment of pipeline that is an integral component of an overall Class C pipeline project, and

(b) the basic fee referred to in subsection (2) (d) (i) has been submitted in respect of at least one segment of the Class C pipeline project.

 Sections 9.1 and 9.2 were enacted by BC Reg 147/2017, effective June 1, 2017.

 Section 10 (c) BEFORE amended by BC Reg 59/2015, effective April 20, 2015.

(c) for an application for a Class C LNG facility, $650 000.

 Section 11 (b) and (c) BEFORE amended by BC Reg 59/2015, effective April 20, 2015.

(b) for an application for a major amendment to a permit for a Class B LNG facility,

(i) $50 000 in the case of a major amendment to incorporate a completed engineering design, and

(ii) $7 000 in all other cases;

(c) for an application for a major amendment to a permit for Class C LNG facility,

(i) $350 000 in the case of a major amendment to incorporate a completed engineering design, and

(ii) $15 000 in all other cases.

 Section 11.1 was enacted by BC Reg 59/2015, effective April 20, 2015.

 Section 11.2 was enacted by BC Reg 59/2015, effective April 20, 2015.

 Part 4 heading BEFORE amended by BC Reg 45/2019, effective April 1, 2019.

Part 4 — Levies

 Section 23 (a) and (b) BEFORE amended by BC Reg 202/2014, effective January 2, 2015.

(a) if the permit holder is a producer, $1.45 per m3 of petroleum produced by the producer;

(b) if the permit holder is a producer, $0.73 per 1 000 m3 of marketable gas produced by the producer;

 Section 23 (a) and (b) BEFORE amended by BC Reg 131/2015, effective July 9, 2015.

(a) if the permit holder is a producer, $1.42 per m3 of petroleum produced by the producer;

(b) if the permit holder is a producer, $0.71 per 1 000 m3 of marketable gas produced by the producer;

 Section 23 (b) BEFORE amended by BC Reg 259/2015, effective January 2, 2016.

(b) if the permit holder is a producer, $0.65 per 1 000 m3 of marketable gas produced by the producer;

 Section 23 (a) BEFORE amended by BC Reg 105/2016, effective May 3, 2016.

(a) if the permit holder is a producer, $1.30 per m3 of petroleum produced by the producer;

 Section 23 (b) BEFORE repealed by BC Reg 105/2016, effective May 3, 2016.

(b) if the permit holder is a producer, $0.71 per 1 000 m3 of marketable gas produced by the producer;

 Section 23 BEFORE amended by BC Reg 106/2017, effective March 15, 2017.

Levy

23   For the purposes of section 110 of the Act, a permit holder must pay the following levies:

(a) if the permit holder is a producer,

(i) for invoices sent by the collector in May and June of 2016, $1.20 per m3 of petroleum produced by the producer,

(ii) for any other invoices, $1.30 per m3 of petroleum produced by the producer,

(iii) for invoices sent by the collector in May and June of 2016, $0.60 per 1 000 m3 of marketable gas produced by the producer, and

(iv) for any other invoices, $0.71 per 1 000 m3 of marketable gas produced by the producer;

(b) Repealed. [B.C. Reg. 105/2016, s. (b).]

(c) if the permit holder holds a pipeline permit respecting a Class A pipeline, $50 per km of the permit holder's Class A pipeline;

(d) if the permit holder holds a pipeline permit respecting a Class B pipeline, $60 per km of the permit holder's Class B pipeline;

(e) if the permit holder holds a pipeline permit respecting a Class C pipeline, $200 per km of the permit holder's Class C pipeline.

[am. B.C. Regs. 202/2014; 131/2015, s. (a); 259/2015; 105/2016, s. (b).]

 Section 23.1 was enacted by BC Reg 106/2017, effective March 15, 2017.

 Section 23.1 (a) and (b) BEFORE amended by BC Reg 240/2018, effective December 1, 2018.

(a) $1.30 per m3 of petroleum produced by the producer;

(b) $0.71 per 1 000 m3 of marketable gas produced by the producer.

 Section 23.2 was enacted by BC Reg 106/2017, effective March 15, 2017.

 Section 23.2 (2) BEFORE amended by BC Reg 27/2018, effective March 5, 2018.

(2) For the purposes of section 110 of the Act, a pipeline permit holder must pay a levy of $700 per km of the permitted length of the pipeline permit holder's pipeline in respect of the following major projects:

(a) the Coastal GasLink Pipeline Project;

(b) the Pacific Trail Pipelines Project;

(c) the Prince Rupert Gas Transmission Project.

 Section 24 (3) BEFORE amended by BC Reg 131/2015, effective July 9, 2015.

(3) A producer who receives an invoice from the collector must, within 15 business days of receiving the invoice, pay to the collector, at the address that the collector may from time to time specify, the amount stated in the invoice.

 Section 24 (0.1) was added by BC Reg 175/2018, effective August 27, 2018.

 Section 24 (1) BEFORE amended by BC Reg 175/2018, effective August 27, 2018.

(1) The collector must invoice, on a monthly basis, each producer for an amount equal to the aggregate of the following calculations:

(a) the marketable gas levy rate applicable in the billing month multiplied by the volume of marketable gas produced by that producer in the preceding production month;

(b) the petroleum levy rate applicable in the billing month multiplied by the volume of petroleum produced by that producer in the preceding production month.

 Section 24 (3) BEFORE amended by BC Reg 175/2018, effective August 27, 2018.

(3) A producer who receives an invoice from the collector must, within 15 days of receiving the invoice, pay to the collector, at the address that the collector may from time to time specify, the amount stated in the invoice.

 Section 24.1 was enacted by BC Reg 106/2017, effective March 15, 2017.

 Part 4.1, sections 24.2, 24.3 and 24.4 were enacted by BC Reg 45/2019, effective April 1, 2019.