Section 1 definition of "collector" BEFORE amended by 2008-40-155(a), effective January 1, 2009.
"collector" means a person who is or is deemed to be appointed as a collector under section 16;
Section 1 definitions of "registered consumer certificate" and "registration certificate" BEFORE amended by 2008-40-155(b), effective January 1, 2009.
"registered consumer certificate" means a registered consumer certificate issued or deemed to be issued under section 20;
"registration certificate" means a registration certificate issued or deemed to be issued under section 19;
Section 1 (1) definition of "biodiesel" BEFORE repealed by 2009-14-20(a), effective January 1, 2010.
"biodiesel" means a substance that is made up of mono-alkyl esters of long chain fatty acids derived from plant or animal matter;
Section 1 (1) definition of "fuel" BEFORE amended by 2009-14-20(b), effective January 1, 2010.
"fuel" means a substance set out in column 2 of the Table in Schedule 1 but does not include
(a) ethanol or methanol produced from biomass,
(b) biodiesel and other biofuels, and
(c) methane produced by waste in a landfill;
Section 1 (1) definition of "marketable natural gas" BEFORE amended by 2009-14-20(c), effective January 1, 2010.
"marketable natural gas" means marketable natural gas as defined in section 1 of Schedule 1;
Section 1 (1) definition of "scheduled rate change" BEFORE amended by 2009-14-20(d), effective January 1, 2010.
"scheduled rate change" means a modification in a rate of tax, made in accordance with the Table in Schedule 1, as that Table read on July 1, 2008;
Section 1 (1) definition of "use" BEFORE amended by 2009-14-20(e), effective January 1, 2010.
"use" includes flaring and incineration of raw natural gas, marketable natural gas, or refinery gas, and a prescribed type of activity in circumstances, if any, that are prescribed;
Section 1 (1) definition of "collector" BEFORE amended by 2009-14-21(a), effective January 1, 2010 (BC Reg 292/2009).
"collector" means a person who is appointed as a collector under section 16;
Section 1 (1) definition of "refiner collection" was added by 2009-14-21(b), effective January 1, 2010 (BC Reg 292/2009).
Section 1 (1) definitions of "biomethane" and "biomethane credit" were added by 2011-9-4, effective February 16, 2011 [retro from June 2, 2011 (Royal Assent)].
Section 1 (1) definition of "fuel" paragraph (b) BEFORE amended by 2011-9-4, effective 16 February 16, 2011 [retro from June 2, 2011 (Royal Assent)].
(b) methane produced by waste in a landfill;
Section 1 (1) definitions of "retail dealer", "vendor" and "wholesale dealer" BEFORE amended by 2012-8-6, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
"retail dealer" means a person who, within British Columbia, sells fuel to a purchaser;
"vendor" means a person who, within British Columbia, sells fuel for the first time after
(a) its manufacture in British Columbia, or
(b) its importation into British Columbia;
"wholesale dealer" means a person who, within British Columbia, buys fuel for resale to a person other than a purchaser.
Section 1 (1) definition of "unscheduled rate change" BEFORE repealed by 2012-8-7, effective May 14, 2012 (Royal Assent).
"unscheduled rate change" means
(a) a modification made by regulation in a rate of tax for a type of fuel set out in the Table in Schedule 1, or
(b) the addition of a new rate of tax prescribed for a type of fuel added by regulation to the Table in Schedule 1;
Section 1 (1) definition of "tax" BEFORE amended by 2015-8-1(a), effective March 25, 2015 (Royal Assent).
"tax" includes all penalties and interest that are or may be added to tax under this Act;
Section 1 (2) BEFORE repealed by 2015-8-1(b), effective March 25, 2015 (Royal Assent).
(2) "Tax" as defined in subsection (1) does not apply to the definition of "non-carbon tax" in section 2.
Section 1 (1) definition "common carrier" added by 2016-3-19, effective March 1, 2016 [retro from March 10, 2016].
Section 1 (1) definitions of "motor vehicle" and "ship" BEFORE amended by 2017-10-63,Sch 4, effective November 2, 2017 (Royal Assent).
"motor vehicle" means a vehicle that is designed to be self propelled on land;
"ship" includes any vessel that is designed to be self propelled in or on water;
Section 1 (1) definition of "scheduled rate change" BEFORE amended by 2017-12-9, effective November 2, 2017 (Royal Assent).
"scheduled rate change" means a modification in a rate of tax set out in the Table in Schedule 1 that comes into effect as of July 1 of a year;
Section 1.1 definition of "imported fuel" BEFORE amended by 2013-1-68, effective April 1, 2013.
"imported fuel" means fuel, other than natural gas and propane, that, as part or all of a single shipment, has entered British Columbia from outside of Canada in compliance with the Customs Act (Canada) and the regulations under that Act;
Section 1.1 (2) and (4) BEFORE amended by 2015-9-3, effective March 25, 2015 (Royal Assent).
(2) Subject to subsections (3) and (4) and the regulations, all of the following apply to a sale of imported fuel before it is released:
(a) the seller is not a retail dealer, even if the imported fuel is sold to a purchaser;
(b) the seller is not a vendor;
(c) the buyer is not a wholesale dealer, even if the buyer buys the imported fuel for resale to a person other than a purchaser.
(4) If imported fuel is sold before it is released and subsection (2) (a) to (c) does not, under subsection (3) or the regulations, apply to the sale, subsection (2) does not apply to any subsequent sale of that fuel.
Part 2, sections 2 to 7 BEFORE repealed by 2017-12-10, effective November 2, 2017 (Royal Assent).
Part 2 — Plans and Reports Respecting the Carbon Tax
Interpretation
"adjustment amount" means the dollar amount by which
(a) the estimated or, if known, actual amount of carbon tax collected in a fiscal year
exceeds
(b) the estimated dollar amount of the reduction in Provincial revenues, as a result of revenue measures, in the same fiscal year;
"adjustment measures" means measures or portions of measures designated by the minister to offset an adjustment amount by reducing Provincial revenues through one or more of the following:
(a) granting a non-carbon tax exemption or reducing or eliminating a non-carbon tax or a fee or charge imposed under an Act other than this Act;
(b) continuing for more than one fiscal year a non-carbon tax exemption granted, or the reduction or elimination of a non-carbon tax or a fee or charge imposed under an Act other than this Act;
(c) granting or increasing a non-carbon tax credit, or continuing for more than one fiscal year a non-carbon tax credit or the increasing of a non-carbon tax credit;
"carbon tax" means the tax imposed under this Act;
"carbon tax plan" means the carbon tax plan referred to in section 3 (1) (a) (i);
"minister" means the Minister of Finance;
"non-carbon tax" means a tax, including penalties and interest, that is collected by or for the government, other than the carbon tax;
"non-carbon tax credit" includes an amount that under an enactment is deemed to be a payment or overpayment of non-carbon taxes;
"Provincial revenues" means revenues collected by or for the government that are derived from the payment of a non-carbon tax or a fee or charge imposed under an Act other than this Act;
"report" means the report referred to in section 3 (1) (a) (ii);
"revenue measures" means measures or portions of measures designated by the minister to reduce Provincial revenues through one or more of the following:
(a) granting a non-carbon tax exemption or reducing or eliminating a non-carbon tax or a fee or charge imposed under an Act other than this Act;
(b) continuing for more than one fiscal year a non-carbon tax exemption granted, or the reduction or elimination of a non-carbon tax or fee or charge imposed, under an Act other than this Act;
(c) granting or increasing a non-carbon tax credit, or continuing for more than one fiscal year a non-carbon tax credit or the increasing of a non-carbon tax credit,
but does not include adjustment measures.
(2) In this Part, the carbon tax is revenue neutral if the dollar amount of the carbon tax collected in a fiscal year is less than or equal to the estimated dollar amount of the reduction in Provincial revenues in the same fiscal year as a result of revenue measures.
Preparation of plans and report
(i) a carbon tax plan that meets the requirements set out in subsection (2), and
(ii) a report that meets the requirements set out in subsection (3),
(b) must, if a report includes an adjustment amount in the earlier fiscal year of the report, prepare an adjustment amount plan that meets the requirements set out in subsection (4) (a) to (d), and
(c) may, if a report includes an adjustment amount in the more recent fiscal year of a report, prepare an adjustment amount plan that includes the matters referred in subsection (4) (e).
(a) cover a 3 year period beginning at the start of the fiscal year following the fiscal year in which the carbon tax plan is presented to the Legislative Assembly under section 4,
(b) set out the following for each fiscal year of the plan:
(i) a forecast of the carbon tax revenues to be collected;
(ii) the revenue measures that the minister proposes be implemented;
(iii) a forecast of the reduction in the Provincial revenues as a result of the revenue measures referred to in subparagraph (ii), and
(c) forecast that the carbon tax will be revenue neutral in relation to each fiscal year of the carbon tax plan.
(a) cover a 2 year period that ends at the beginning of the first fiscal year of the carbon tax plan presented to the Legislative Assembly under section 4 at the same time as the report, and
(b) set out the following for each fiscal year of the report:
(i) the estimated or, if known, actual carbon tax revenues collected;
(ii) the estimated reduction in Provincial revenues as a result of the revenue measures that were implemented;
(iii) the adjustment amount, if any.
(a) must cover the period beginning on the date that the report that includes an adjustment amount is presented to the Legislative Assembly and ending on the last date of the carbon tax plan that is presented to the Legislative Assembly at the same time as the adjustment amount plan,
(b) must include the following with respect to an adjustment amount in the earlier fiscal year of the report:
(i) adjustment measures that the minister proposes be implemented at any time during the period of the adjustment amount plan to offset the adjustment amount;
(ii) a forecast of the reduction of Provincial revenues as a result of the adjustment measures referred to in subparagraph (i),
(c) must include, if the adjustment amount plan of the prior fiscal year included adjustment measures, a revised forecast of the reduction of Provincial revenues as a result of those adjustment measures,
(d) if there is an adjustment amount in the earlier fiscal year of the report, must forecast that the adjustment amount will be offset by a reduction in Provincial revenues resulting from the sum of
(i) the adjustment measures that are proposed for that same fiscal year in the adjustment amount plan, and
(ii) the adjustment measures that were proposed for that same fiscal year in the adjustment amount plan, if any, of the prior fiscal year, and
(e) may include the following with respect to an adjustment amount in the more recent fiscal year of the report:
(i) adjustment measures that the minister proposes be implemented at any time during the period of the adjustment amount plan to offset the adjustment amount;
(ii) a forecast of the reduction of Provincial revenues as a result of the adjustment measures referred to in subparagraph (i).
Plans and report presented to the Legislative Assembly
4 At the same time that the main estimates for a fiscal year are presented to the Legislative Assembly, the minister
(a) must also present the following to the Legislative Assembly:
(i) the carbon tax plan for the fiscal year for which the main estimates are presented and the 2 subsequent fiscal years;
(ii) the report for the 2 fiscal years preceding the first year of the carbon tax plan;
(iii) if the report referred to in subparagraph (ii) includes an adjustment amount in the earlier fiscal year of the report, an adjustment amount plan that includes the information referred to in section 3 (4) (b) to (d);
(iv) a statement of all material assumptions and policy decisions underlying the preparation of the report, the plans referred to in subparagraphs (i) and (iii), and an adjustment amount plan referred to in paragraph (b) if that adjustment amount plan is presented to the Legislative Assembly;
(v) a statement, signed by the secretary to Treasury Board, that the requirements referred to in section 3 and the disclosure requirements referred to in subparagraph (iv) of this paragraph have been met, or explaining how those requirements have not been met, and
(b) if the report referred to in paragraph (a) (ii) includes an adjustment amount in the more recent fiscal year of the report, may present to the Legislative Assembly an adjustment amount plan that includes the information referred to in section 3 (4) (e).
Failure to introduce legislation
5 (1) In this section, "specified period" means the period starting on the date an adjustment amount plan is presented to the Legislative Assembly under section 4 (a) (iii) and ending on the last day of the following fiscal year.
(2) The salary payable to the minister for the fiscal year in which a carbon tax plan and report are presented to the Legislative Assembly is deemed to be reduced in accordance with subsection (3) (a) or (b), whichever is applicable, if legislation for the purpose of implementing
(a) the revenue measures proposed for the first year of the carbon tax plan, and
(b) the adjustment measures proposed for the specified period of the adjustment amount plan to offset the adjustment amount, if there is an adjustment amount in the earlier year of the report,
is reasonably necessary but is not introduced into the Legislative Assembly within 120 days of the date that the carbon tax plan and report are presented to the Legislative Assembly.
(3) If the minister who presented a carbon tax plan and report to the Legislative Assembly is the minister
(a) for the whole of the fiscal year during which that plan and report are presented to the Legislative Assembly, the salary of the minister that is otherwise payable under section 4 of the Members' Remuneration and Pensions Act in that fiscal year is deemed to be reduced by 15%, and
(b) for only part of the fiscal year during which that plan and report are presented to the Legislative Assembly, the salary of the minister that is otherwise payable under section 4 of the Members' Remuneration and Pensions Act is deemed to be reduced by the product of the following:
| minister's salary payable in that fiscal year under section 4 of Members' Remuneration and Pensions Act | x .15 x | days as minister 365 |
(4) The minister must repay the amount of the deemed salary reduction resulting from the operation of this section on or before the 150th day after the date that the minister is required to present the carbon tax plan and report to the Legislative Assembly.
Legal proceedings
6 No action or other proceeding may be brought in respect of an obligation established under this Part, other than an action brought by the government to enforce the obligation of the minister under section 5 (4).
Plans and reports for the 2008-09, 2009-10 fiscal years
7 (1) The plan called the "Revenue Neutral Carbon Tax Plan" presented to the Legislative Assembly with the main estimates on February 19, 2008 is deemed to be a carbon tax plan presented to the Legislative Assembly under section 4 for the purposes of the reports presented to the Legislative Assembly in the 2008-2009 and 2009-2010 fiscal years.
(a) the report that is prepared and presented to the Legislative Assembly under those sections in the 2008-2009 fiscal year, although it relates to a carbon tax plan for only the 2008-2009 fiscal year, is a report under those sections, and
(b) the fiscal year to which the report referred to in paragraph (a) applies is deemed to be the more recent fiscal year of the report for the purposes of section 3.
Section 8 (6) was added by 2012-8-9, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
Section 8 (3) BEFORE repealed by 2012-8-10, effective May 14, 2012 (Royal Assent).
(3) If an unscheduled rate change for a fuel takes effect between the time a purchaser buys the fuel and the time the purchaser receives delivery of the fuel, the purchaser must pay to the government tax on the fuel at the rate for that type of fuel as determined by the regulations.
Section 10 (3) BEFORE amended by 2015-8-3, effective March 25, 2015 (Royal Assent).
(3) For the purposes of subsection (1), a person is deemed to be carrying on business in British Columbia if
(a) an employee or other representative of that person carries on activities in British Columbia on that person's behalf for the purpose of promoting or facilitating the carrying on of that person's business, or
(b) the person routinely loads or unloads passengers, cargo or both in British Columbia.
Part 3, section 13.1 was enacted by 2011-9-5, effective February 16, 2011 [retro from June 2, 2011 (Royal Assent)].
Part 4 heading BEFORE amended by 2011-9-6, effective February 16, 2011 [retro from June 2, 2011 (Royal Assent)].
Division 1 heading was added before section 14 by 2011-9-7, effective February 16, 2011 [retro from June 2, 2011 (Royal Assent)].
Section 14 (1) definition "non-commercial aircraft or ship" BEFORE amended by 2009-14-22, effective September 2, 2009 [retro from October 29, 2009 (Royal Assent)].
"non-commercial aircraft or ship" means an aircraft or ship that is not used to
(a) transport goods for members of the public,
(b) transport members of the public, or
(c) provide a service to members of the public
for a fee.
Section 14 (2) (c) BEFORE amended by 2012-8-11, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
Section 14 (1) BEFORE amended by 2016-3-20(a), effective March 1, 2016 [retro from March 10, 2016 (Royal Assent)].
"common carrier" means a person who is in the business of transporting goods for members of the public;
"non-commercial aircraft or ship" means an aircraft or ship used solely for personal use.
Section 14 (2) (c) (i) (A) and (B) BEFORE amended by 2016-3-20(b), effective March 1, 2016 [retro from March 10, 2016 (Royal Assent)].
(A) the collector, deputy collector or retail dealer who sold the fuel, or
(B) a person acting on behalf of the collector, deputy collector or retail dealer who sold the fuel;
Division 2, sections 14.1 to 14.3 were enacted by 2011-9-8, effective February 16, 2011 [retro from June 2, 2011 (Royal Assent)].
Section 14.2 (b) BEFORE amended by 2016-10-2, effective May 19, 2016 (Royal Assent).
(b) the retail dealer has remitted to the director the amount of tax payable in respect of the sale, without deduction for the biomethane credit, and
Section 15 (2) BEFORE amended by 2009-14-23, effective January 1, 2010.
(2) This section does not apply to the sale of marketable natural gas and propane.
Section 15 (2) BEFORE amended by 2010-2-61, effective July 1, 2010.
(2) This section does not apply to the sale of natural gas and propane.
Section 16 (3) to (6) BEFORE amended by 2008-40-156, effective January 1, 2009.
(3) Effective on July 1, 2008, a person who, immediately before that date, was
(a) a vendor, as defined in section 1 of this Act, and was not required to be a collector under the Motor Fuel Tax Act, or
(b) a collector appointed under section 28 (1) or 32 (2) of the Motor Fuel Tax Act, as it read on June 30, 2008,
is deemed to be appointed as a collector under subsection (1).
(4) If the appointment of a person as a collector under section 28 (1) or 32 (2) of the Motor Fuel Tax Act, as it read on June 30, 2008, is subject to terms and conditions, the deemed appointment of the person as a collector under subsection (3) is subject to the same terms and conditions, unless the director specifies different terms and conditions.
(5) If the appointment of a person as a collector under section 28 (1) or 32 (2) of the Motor Fuel Tax Act, as it read on June 30, 2008, is not subject to terms and conditions, the director may specify terms and conditions for the deemed appointment of the person as a collector under subsection (3).
(6) An appointment deemed to be made under subsection (3) has a term that ends on the date that is the earliest of the following:
(a) the end of the day on December 31, 2008;
(b) the date the deemed appointment as a collector is suspended or cancelled under this Act;
(c) the date the person is appointed as a collector under subsection (1) of this section.
Section 16 (1) (part) and (2.1) (part) BEFORE amended by 2024-13-26, effective April 25, 2024 (Royal Assent).
(1) Subject to subsection (2), and on receipt of an application in the form specified by the director, the director may, if the director considers that the applicant is suitable,
(2.1) On receipt of an application in the form specified by the director, the director may
Sections 19 (3) to (6) BEFORE amended by 2008-40-156, effective January 1, 2009.
(3) Effective on July 1, 2008, a person who, immediately before that date,
(a) was a retail dealer of marketable natural gas or propane, and
(b) held a registration certificate issued under the Social Service Tax Act
is deemed to be issued a registration certificate under subsection (1).
(4) If a person holds a registration certificate issued under the Social Service Tax Act that is subject to terms and conditions, the registration certificate that is deemed to be issued to the person under subsection (3) is subject to the same terms and conditions, unless the director specifies different terms and conditions.
(5) If a registration certificate issued to a person under the Social Service Tax Act is not subject to terms and conditions, the director may specify terms and conditions for the registration certificate that is deemed to be issued to the person under subsection (3).
(6) A registration certificate deemed to be issued to a person under subsection (3) has a term that ends on the date that is the earliest of the following:
(a) the end of the day on December 31, 2008;
(b) the date that registration certificate is suspended or cancelled under this Act;
(c) the date the person is issued a registration certificate under subsection (1).
Section 19 (1) and (2) BEFORE amended by 2009-14-23, effective January 1, 2010.
(1) On receipt of an application in the form specified by the director, the director may, if the director considers that the applicant is suitable,
(a) issue a registration certificate to a retail dealer authorizing the retail dealer to sell marketable natural gas or propane, and
(b) make the registration certificate subject to any other conditions and limitations specified by the director.
(2) The director may require that before a registration certificate is issued under subsection (1), the applicant enter into an agreement with the director, on behalf of the government, setting out the duties to be performed by the applicant when acting as a retail dealer of marketable natural gas or propane and any other matters the director considers necessary or advisable.
Section 19 (1) (a) and (2) BEFORE amended by 2010-2-62, effective July 1, 2010.
(a) issue a registration certificate to a retail dealer authorizing the retail dealer to sell natural gas or propane, and
(2) The director may require that before a registration certificate is issued under subsection (1), the applicant enter into an agreement with the director, on behalf of the government, setting out the duties to be performed by the applicant when acting as a retail dealer of natural gas or propane and any other matters the director considers necessary or advisable.
Section 19 (1) (part) BEFORE amended by 2024-13-26, effective April 25, 2024 (Royal Assent).
(1) On receipt of an application in the form specified by the director, the director may, if the director considers that the applicant is suitable,
Section 20 (3) to (6) BEFORE amended by 2008-40-156, effective January 1, 2009.
(3) Effective on July 1, 2008, a person who, immediately before that date, held a registered consumer certificate under the Motor Fuel Tax Act is deemed to be issued a registered consumer certificate under subsection (1).
(4) If a person holds a registered consumer certificate issued under the Motor Fuel Tax Act that is subject to terms and conditions, the registered consumer certificate that is deemed to be issued to the person under subsection (3) is subject to the same terms and conditions, unless the director specifies different terms and conditions.
(5) If a registered consumer certificate issued to a person under the Motor Fuel Tax Act is not subject to terms and conditions, the director may specify terms and conditions for the registered consumer certificate that is deemed to be issued to that person under subsection (3).
(6) A registered consumer certificate deemed to be issued under subsection (3) has a term that ends on the date that is the earliest of the following:
(a) the end of the day on December 31, 2008;
(b) the date that the deemed registered consumer certificate is suspended or cancelled under this Act;
(c) the date the person is issued a registered consumer certificate under subsection (1).
Section 20 (1) (part) BEFORE amended by 2024-13-26, effective April 25, 2024 (Royal Assent).
(1) Subject to subsection (2) and on receipt of an application in the form specified by the director, the director may
Section 21 (1) (part) BEFORE amended by 2024-13-26, effective April 25, 2024 (Royal Assent).
(1) Subject to subsection (2) and on receipt of an application in the form specified by the director, the director may
Section 23 (2) (b) (iv) and 23 (4) (b) (iv) were added by 2009-14-25, effective September 2, 2009 [retro from October 29, 2009 (Royal Assent)].
Section 23 (1) BEFORE amended by 2009-14-26(a) and (b), effective January 1, 2010 (BC Reg 292/2009).
(1) In this section:
"appointment" means an appointment as a collector;
"certificate" means a registration certificate, registered consumer certificate, registered air service certificate or registered marine service certificate;
"person" means a collector, registered consumer, registered air service, registered marine service and a person who holds a registration certificate.
Section 23 (4) (part) BEFORE amended by 2019-36-23(a), effective October 31, 2019 (Royal Assent).
(4) Subject to subsection (5), the director may, by notice delivered to a person, cancel the person's appointment or certificate
Section 23 (6) (a) BEFORE amended by 2019-36-23(a), effective October 31, 2019 (Royal Assent).
(a) the date that notice of it is delivered to the person, and
Section 23 (8) (a) and (b) BEFORE amended by 2019-36-23(b), effective October 31, 2019 (Royal Assent).
(a) is not required to provide advance notice of the cancellation to the person, and
Section 24 (3) and (4) BEFORE repealed by 2010-5-172, effective July 1, 2010.
(3) If a registration certificate issued to a person under the Social Service Tax Act is suspended under that Act, the registration certificate issued to that person under this Act is automatically suspended without notice for the same period as the suspension under the Social Service Tax Act.
(4) If a registration certificate issued to a person under the Social Service Tax Act is cancelled under that Act, the registration certificate issued to that person under this Act is automatically cancelled without notice.
Section 28 (1) BEFORE amended by 2009-14-23, effective January 1, 2010.
(1) A retail dealer of marketable natural gas or propane must remit the tax collected to the director at the prescribed time and in the prescribed manner.
Section 28 (1) BEFORE amended by 2010-2-62, effective July 1, 2010.
(1) A retail dealer of natural gas or propane must remit the tax collected to the director at the prescribed time and in the prescribed manner.
Section 28 BEFORE amended by 2012-8-12, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
Remittance of tax to director
28 (1) A retail dealer of natural gas must remit the tax collected to the director at the prescribed time and in the prescribed manner.
(2) Subject to section 30, a collector must remit to the director all taxes collected by the collector under this Act at the prescribed time and in the prescribed manner.
(3) If a person collects an amount as if it were a tax imposed under this Act, the person must remit the amount collected to the director at the same time and in the same manner as tax collected under this Act.
(4) A person, other than a collector or deputy collector, who sells fuel to a retail dealer and receives money in respect of the tax payable on the fuel must immediately remit that money to the director.
Section 28 (3), (4) and (5) BEFORE amended by 2016-10-3, effective August 1, 2016 (BC Reg 180/2016).
(3) If a person collects an amount as if it were a tax imposed under this Act, the person must remit the amount collected to the government at the same time and in the same manner as tax collected under this Act.
(4) A person, other than a collector or deputy collector, who sells fuel to a retail dealer and receives money in respect of the tax payable on the fuel must immediately remit that money to the government.
(5) If a person collects an amount as if it were security under this Act and has not paid security under section 30, 31 or 32, the person must remit the amount collected to the government at the same time and in the same manner as security payable under section 30.
Section 29 (a) BEFORE amended by 2016-10-4, effective August 1, 2016 (BC Reg 180/2016).
(a) the person is deemed to hold the amount in trust for the government and for the payment of the amount to the government in the manner and at the time required under this Act, and
Section 30 (3) BEFORE amended by 2009-14-28, effective January 1, 2010 (BC Reg 292/2009).
(3) For the purposes of subsection (1), a sale of a fuel within British Columbia for the first time after the fuel is manufactured in British Columbia or imported into British Columbia does not include a sale of fuel by one collector to another collector if both collectors own and operate refineries in Canada.
Section 30 (1) to (4) BEFORE amended by 2012-8-13, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
(1) Subject to subsections (3) and (4), a collector who, within British Columbia, sells a fuel for the first time after the fuel is manufactured in British Columbia or imported into British Columbia must pay, with respect to that fuel, security to the director in an amount equal to the tax that would be collectable if the fuel were sold to a purchaser at that time.
(2) The security referred to in subsection (1) must be paid to the director at the prescribed time and in the prescribed manner.
(3) For the purposes of subsection (1), a sale of fuel within British Columbia for the first time after the fuel is manufactured in British Columbia or imported into British Columbia does not include a sale of a type or subcategory of a type of fuel by one refiner collector to another refiner collector, if both are appointed refiner collectors for the same type or subcategory of a type of fuel.
(4) A collector who sells fuel that the collector bought in the circumstances described in subsection (3) is deemed to be making the first sale of fuel for the purposes of subsection (1) if the collector sells the fuel in circumstances other than those described in subsection (3).
Section 30 (1.1) was added by 2012-8-13, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
Section 30 (5) (a) BEFORE amended by 2013-17-4, effective January 1, 2014.
(a) fuel that is exempt from tax under section 14 (2) (c), (d) or (e),
Section 30 (5.1) was added by 2016-3-21, effective March 1, 2016 [retro from March 10, 2016 (Royal Assent)].
Section 30 (1) BEFORE amended by 2016-10-5, effective August 1, 2016 (BC Reg 180/2016).
(1) Subject to subsections (1.1), (3) and (4), a collector who, within British Columbia, sells a fuel for the first time after the fuel is manufactured in British Columbia or imported into British Columbia must pay, with respect to that fuel, security to the government in an amount equal to the tax that would be collectable if the fuel were sold to a purchaser at that time.
Section 31 (1.1) added by 2016-3-22, effective March 1, 2016 [retro from March 10, 2016 (Royal Assent)].
Section 31 (1) BEFORE amended by 2016-10-5, effective August 1, 2016 (BC Reg 180/2016).
(1) A deputy collector who buys fuel from a collector or another deputy collector must pay, as security to the collector or the other deputy collector, an amount equal to the tax that would be collectable if that fuel were sold to a purchaser at that time.
Section 32 (1) BEFORE amended by 2016-10-5, effective August 1, 2016 (BC Reg 180/2016).
(1) If a retail dealer buys fuel from a collector or deputy collector, the retail dealer must pay, as security to the collector or deputy collector, an amount equal to the tax that would be collectable if that fuel were sold to a purchaser at that time.
Section 32 (1.1) was added by 2018-4-3, effective February 18, 2014 [retro from March 15, 2018 (Royal Assent)].
Section 33 (1) and (2) BEFORE amended by 2009-14-23, effective January 1, 2010.
(1) A person who buys marketable natural gas or propane for resale must not pay security on that marketable natural gas or propane.
(2) A person who sells marketable natural gas or propane must not collect security on that marketable natural gas or propane.
Section 33 (1) and (2) BEFORE amended by 2010-2-62, effective July 1, 2010.
(1) A person who buys natural gas or propane for resale must not pay security on that natural gas or propane.
(2) A person who sells natural gas or propane must not collect security on that natural gas or propane.
Section 34 (2) BEFORE repealed by 2012-8-10, effective May 14, 2012 (Royal Assent).
(2) If an unscheduled rate change for a fuel takes effect between the time a retail dealer sells the fuel to a purchaser and the time the purchaser receives delivery of the fuel, the retail dealer must collect tax on that fuel at a rate determined by the regulations.
Section 35 (3) BEFORE repealed by 2012-8-10, effective May 14, 2012 (Royal Assent).
(3) For the purposes of subsection (1), if there is an unscheduled rate change for a fuel between the time a retail dealer enters into an agreement to sell that type of fuel to a purchaser and the time the purchaser receives delivery of the fuel, the ownership of the fuel on the date of the unscheduled rate change is determined in accordance with the regulations.
Section 35 (1) BEFORE amended by 2015-41-7, effective November 17, 2015 (Royal Assent).
(1) If a deputy collector or retail dealer who owns fuel at the time the rate of tax for the fuel changes, was required to pay security on the fuel before the tax rate changed, the deputy collector or retail dealer must provide the director with an inventory of that fuel, in accordance with the instructions of the director.
Section 35 (6), (7) and (10) BEFORE amended by 2016-10-6, effective August 1, 2016 (BC Reg 180/2016).
(6) Subject to the regulations, if the rate of tax increases, a deputy collector or retail dealer who is required to provide an inventory under subsection (1) must pay to the director the additional amount of security determined under subsection (7), within the time required by the director.
(7) The amount of additional security payable is the difference between
(a) an amount equal to the tax that would be collectable for the fuel that was required to be included in the inventory, if that fuel were sold to a purchaser immediately after the increase in the rate of tax, and
(b) the amount the deputy collector or retail dealer paid as security in respect of the fuel.
(10) The refund payable under subsection (9) equals the portion of the security the deputy collector or retail dealer paid that exceeds the amount of tax that would be collectable for the fuel required to be included in the inventory, if that fuel were sold to a purchaser immediately after the decrease in the rate of tax.
Section 36 (3) was added by 2011-9-9, effective February 16, 2011 [retro from June 2, 2011 (Royal Assent).]
Section 36 (2) and (3) BEFORE amended by 2012-8-14, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
(2) If the director is satisfied that a collector has remitted to the director an amount as collected taxes that the collector neither collected nor was required to collect under this Act, the director must refund the amount to the collector from the consolidated revenue fund.
(3) If the director is satisfied that a retail dealer of natural gas has remitted to the director an amount as collected taxes that the retail dealer neither collected nor was required to collect under this Act, the director must refund the amount to the retail dealer from the consolidated revenue fund.
Section 36 (2.1) was added by 2012-8-14, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
Section 37 (1) BEFORE amended by 2012-8-15, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
(1) If the director is satisfied that a collector has paid an amount as security in circumstances where there was no legal obligation to pay the amount as security, the director must refund, from the consolidated revenue fund, that amount to the collector.
Section 37 (1.1) was added by 2012-8-15, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
Section 37 (2) (part) BEFORE amended by 2016-10-7, effective May 19, 2016 (Royal Assent).
(2) If the director is satisfied that a person who is a collector, deputy collector or retail dealer has paid security on fuel that
Section 37 (1.2) was added by 2018-4-4(a), effective February 18, 2014 [retro from March 15, 2018 (Royal Assent)].
Section 37 (3) and (4) BEFORE amended by 2018-4-4(b), effective February 18, 2014 [retro from March 15, 2018 (Royal Assent)].
(3) A deputy collector or retail dealer who has received an amount under subsection (2) for a fuel is not entitled to, and must not request, a refund of security from the person who sold the fuel to the deputy collector or retail dealer.
(4) If a vendor, wholesale dealer or retail dealer receives an amount under subsection (2) for a fuel and subsequently receives security or collects tax or an amount as if it were tax on the fuel with respect to which the amount was paid, the vendor, wholesale dealer or retail dealer must pay to the government the amount received or collected on the fuel at the prescribed time and in the prescribed manner.
Section 37 (1.2) (part) and (2.1) (part) BEFORE amended by 2018-4-5, effective May 19, 2016 [retro from March 15, 2018 (Royal Assent)].
(1.2) If the director is satisfied that
(2.1) A refund is not payable under subsection (2) in respect of the fuel if,
Section 37 (2) BEFORE amended by 2025-5-5, effective April 1, 2025.
(2) Subject to subsection (2.1), if the director is satisfied that a person who is a collector, deputy collector or retail dealer has paid security on fuel that
(a) was sold to a purchaser who was not liable to pay tax on that purchase,
(b) was not sold and is not to be sold to a purchaser, or
(c) was sold to a registered air service or registered marine service, and was the type or subcategory of a type of fuel specified on the registered air service's or registered marine service's certificate,
the director must pay, from the consolidated revenue fund, to the person the difference between the amount of security the person paid on the fuel and the amount of security or tax the person received for the fuel.
Section 38 (5) and (7) BEFORE amended by 2009-14-23, effective January 1, 2010.
(5) Subsections (3) and (4) apply to a retail dealer of marketable natural gas or propane as if the retail dealer were a collector.
(7) Subsection (6) does not apply to a retail dealer of marketable natural gas or propane.
Section 38 (5) and (7) BEFORE amended by 2010-2-62, effective July 1, 2010.
(5) Subsections (3) and (4) apply to a retail dealer of natural gas or propane as if the retail dealer were a collector.
(7) Subsection (6) does not apply to a retail dealer of natural gas or propane.
Section 38 BEFORE re-enacted by 2015-8-8, effective June 9, 2015 (BC Reg 102/2015).
Refund or deduction for bad debts
38 (1) The director may, in accordance with the regulations, refund from the consolidated revenue fund to a collector, deputy collector or retail dealer who sells fuel, a portion, determined in the prescribed manner, of the amount remitted or paid to the government in respect of taxes or security payable on that fuel under this Act.
(2) The director may pay a refund under subsection (1) if
(a) the collector, deputy collector or retail dealer, in accordance with this Act,
(i) remits the tax required to be levied and collected under this Act, or
(ii) pays the security required to be paid under this Act
on the fuel referred to in subsection (1),
(b) the person buying the fuel subsequently fails to pay to the collector, deputy collector or retail dealer the full amount of
(i) the consideration and tax payable on that sale, or
(ii) the consideration and security required to be paid under this Act, and
(c) the collector, deputy collector or retail dealer writes off as unrealizable or uncollectable the amount owing by the person buying the fuel.
(3) A collector may, in the prescribed manner, deduct the amount of the refund payable to the collector under this section from the amount of taxes or security that the collector is required to remit or pay under this Act.
(4) If a collector who has obtained a refund under subsection (1) or has made a deduction under subsection (3) recovers some or all of the amount referred to in subsection (2) (c) with respect to which the refund was paid or the deduction was made, the collector must add an amount, determined in the prescribed manner, to the tax to be remitted or security to be paid by the collector under this Act with respect to the reporting period in which the recovery was made.
(5) Subsections (3) and (4) apply to a retail dealer of natural gas as if the retail dealer were a collector.
(6) Subject to subsection (7), if a deputy collector or retail dealer who is not a collector and who has obtained a refund under subsection (1) recovers some or all of the amount referred to in subsection (2) (c) with respect to which the refund was paid, the deputy collector or retail dealer must, promptly after that recovery, pay to the government an amount determined in the prescribed manner.
(7) Subsection (6) does not apply to a retail dealer of natural gas.
Section 41 (1) and (2) BEFORE amended by 2013-17-6(a) and (b), effective July 25, 2013 (Royal Assent).
Claim for refund
41 (1) To claim a refund under this Act, a person must
(a) submit to the director a written application signed by the person who paid the amount claimed, and
(b) provide sufficient evidence to satisfy the director that the person who paid the amount is entitled to the refund.
(2) For the purposes of subsection (1) (a), if the person who paid the amount claimed is a corporation, the application must be signed by a board member or authorized employee of the corporation.
Section 41 (1) (a) BEFORE amended by 2024-13-27(a), effective April 25, 2024 (Royal Assent).
(a) subject to the regulations, a written application in the form and manner satisfactory to the director and signed by the person who paid or remitted the amount claimed, and
Section 42 (1) and (2) BEFORE amended and (1) (c) was added by 2015-8-9, effective June 9, 2015 (BC Reg 102/2015).
(1) Despite section 16 of the Financial Administration Act,
(a) a refund of less than $10 must not be made, and
(b) a refund must not be made on a claim for a refund made more than 4 years after the date on which the amount claimed was paid.
(2) Despite the Limitation Act, an action for a refund must not be brought more than 4 years after the date on which the amount claimed was paid.
Section 44 (1) and (2) BEFORE amended by 2016-10-8, effective May 19, 2016 (Royal Assent).
(1) If a person who is required to file a return for tax or security under this Act fails to file a return or pay or remit tax or pay security as required under this Act, or if the records of a person do not substantiate a return of the person for tax or security, the director may make an estimate of the amount of the
(a) tax that was collected or is payable by the person and for which the person has not accounted, or
(b) security that is payable by the person and for which the person has not accounted.
(2) The amount estimated under subsection (1) is deemed to be the amount of tax collected or payable or security payable by the person in respect of whom the estimate is made.
Section 45 (1) and (1.1) BEFORE amended by 2016-10-9, effective May 19, 2016 (Royal Assent).
(1) If it appears from an inspection, audit or examination or from other information available to the director that taxes or security have not been paid or taxes have not been remitted as required under this Act, the director must
(a) calculate, in the manner and by the procedure the director considers appropriate, the tax or security not paid or tax not remitted, and
(b) assess the person liable to pay the tax or security or liable to remit the tax.
(1.1) Subsection (1) does not apply in relation to security not paid under this Act to the extent that the director is satisfied that the person to whom the fuel was sold would be entitled to a refund of tax or security under this Act.
Section 46 (2) BEFORE amended by 2014-4-10, effective March 24, 2014 (Royal Assent).
(2) If a person is assessed for failing to pay security under section 45, the director must not impose a penalty on the person under subsection (1) of this section in respect of the fuel that gave rise to the assessment under section 45.
Section 46 (2) BEFORE (a) was amended and (c) and (d) were added by 2016-10-10, effective May 19, 2016 (Royal Assent).
(2) The director must not impose a penalty on a person under subsection (1) or (1.1) in respect of fuel
(a) if the person is assessed for failing to pay security under section 45 (1) in respect of that fuel, or
(b) if, in accordance with section 45 (1.1), section 45 (1) does not apply in respect of that fuel.
Section 47 renumbered as 47 (1) by 2010-2-63, effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
Section 47 (2) and (3) were added by 2010-2-63, effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
Section 47 (1) (c), (2) and (3) BEFORE amended by 2014-4-11, effective March 24, 2014 (Royal Assent).
(c) in any case other than a case referred to in paragraph (a) or (b), if the director is satisfied that a person failed to remit or pay any tax or security to the government as required under this Act, impose on the person a penalty equal to 10% of the amount not remitted or paid.
(2) If the director is satisfied that a vendor sold fuel contrary to section 15, the director must impose on the vendor a penalty equal to the security that the vendor would have been required to pay if the vendor, at the time of the sale, had been a collector.
(3) If the director is satisfied that a vendor wilfully sold fuel contrary to section 15, the director may impose on the vendor, in addition to any other penalty, a penalty equal to the amount of security that the vendor would have been required to pay if the vendor, at the time of the sale, had been a collector who was not exempt from the requirement to pay security under section 30.
Section 47 (1) BEFORE amended by 2016-10-11, effective May 19, 2016 (Royal Assent).
(1) In addition to any other penalty, the director may do any of the following:
(a) if the director is satisfied that a person who collected tax or received security in respect of a fuel wilfully failed to remit the tax or pay security on the fuel to the government as required under this Act, impose on the person a penalty equal to 100% of the amount not remitted or paid;
(b) in any case other than a case referred to in paragraph (a), if the director is satisfied that a person evaded the payment of tax or security to the government by wilfully making a false or deceptive statement or by wilful default or fraud, impose on the person a penalty equal to 25% of the amount evaded;
(c) in any case other than a case referred to in paragraph (a) or (b), if the director is satisfied that a person failed to collect any tax or remit or pay any tax or security to the government as required under this Act, impose on the person a penalty equal to 10% of the amount not collected, remitted or paid.
Section 47 (2) (part) BEFORE amended by 2019-7-1(a), effective April 11, 2019 (Royal Assent).
(2) If the director is satisfied that a vendor sold, within British Columbia, a type or subcategory of a type of fuel before the vendor was appointed a collector for that fuel, the director may impose on the vendor, in addition to any other penalty, a penalty equal to the greater of
Section 47 (1) (b) BEFORE amended by 2024-13-28, effective July 1, 2024.
(b) in any case other than a case referred to in paragraph (a), if the director is satisfied that, by wilfully making a false or deceptive statement or by wilful default or fraud, a person
(i) evaded the payment of tax or security to the government,
(ii) deducted an amount under section 38 (3) that was in excess of the amount that the person was entitled to deduct under that section, or
(iii) received a refund of an amount under this Act, or deducted an amount under section 41 (3), that was in excess of the refund amount that was due to the person,
impose on the person a penalty equal to 25% of, as applicable, the amount evaded or the excess amount deducted or received;
Section 48 (1) and (2) BEFORE amended by 2015-8-11, effective March 25, 2015 (Royal Assent).
(1) Subject to this section, if a corporation has failed to collect or remit taxes, or to pay an amount of security as required under this Act, a board member of that corporation is jointly and severally liable with the corporation to pay an amount equal to
(a) the taxes that the corporation failed to collect or remit during the term of the board member, including penalties and interest on that amount, and
(b) the security that the corporation failed to pay during the term of the board member, including penalties and interest on that amount.
(2) A board member is not liable under subsection (1) unless one of the following has occurred:
(a) a certificate has been filed under section 61 with respect to the amount the corporation is liable to pay under this Act;
(b) the corporation has been dissolved or has commenced liquidation or dissolution proceedings in any jurisdiction;
(c) the corporation has, under the Bankruptcy and Insolvency Act (Canada),
(i) made an assignment in bankruptcy,
(ii) filed a notice of intention to make a proposal with the official receiver, or
(iii) made a proposal under Division 1 of Part III of that Act;
(d) a receiving order has been made against the corporation under the Bankruptcy and Insolvency Act (Canada);
(e) the corporation has obtained a court order granting a stay of proceedings under section 11 (3) of the Companies' Creditors Arrangement Act (Canada);
(f) the corporation has been or is subject in any jurisdiction to a proceeding of a similar nature to a proceeding referred to in paragraphs (c) to (e).
Section 50 (5) BEFORE amended by 2019-36-24, effective October 31, 2019 (Royal Assent).
(5) Immediately after the director makes a decision under subsection (2), the director must notify in writing the person to whom the decision relates and the corporation of this decision.
Section 50 (1) BEFORE amended by 2024-13-30, effective April 25, 2024 (Royal Assent).
(1) If the director has reason to believe that a person who was not a member of the board of directors of a corporation performed some or all of the functions of a member of the board of directors of the corporation, the director may request the person and the corporation to provide to the director the records and information required by the director to confirm or rebut that belief.
Section 51 (2) BEFORE amended by 2014-4-12(b), effective June 23, 2014 (BC Reg 116/2014).
(2) Evidence that a notice of assessment under subsection (1) has been issued is proof, in the absence of evidence to the contrary, that the amount estimated, assessed or imposed under this Act is due and owing, and the onus of proving otherwise is on the person liable to pay the amount estimated, assessed or imposed.
Section 51 (1) BEFORE amended and (1.2) was added by 2015-8-12, effective March 25, 2015 (Royal Assent).
(1) On making an estimate or assessment under section 44, 45 or 52 or imposing a penalty under section 46 or 47, the director must issue a notice of assessment to the person liable to pay the amount estimated, assessed or imposed.
Section 51 (1) (part) and (1.1) BEFORE amended by 2019-36-25(a), effective October 31, 2019 (Royal Assent).
(1) Subject to subsection (1.2), the director must issue a notice of assessment to the person liable to pay an amount estimated, assessed or imposed if the director
(1.1) If the director assesses interest under section 55 or 55.1, the director may issue a notice of assessment to the person liable to pay the amount of interest assessed.
Section 51 (1.2) BEFORE amended by 2019-36-25(a) and (b), effective October 31, 2019 (Royal Assent).
(1.2) In addition to, or as an alternative to, issuing a notice of assessment under subsection (1) or (1.1), the director may issue a notice of assessment to the custodian or trustee in bankruptcy of the person referred to in subsection (1) or (1.1).
Section 51 (2) BEFORE amended by 2019-36-25(c), effective October 31, 2019 (Royal Assent).
(2) Evidence that a notice of assessment under subsection (1) or (1.1) has been issued is proof, in the absence of evidence to the contrary, that the amount estimated, assessed or imposed under this Act is due and owing, and the onus of proving otherwise is on the person liable to pay the amount estimated, assessed or imposed.
Section 51 (1.01), (1.02) and (4) were added by 2018-4-7(b), effective April 1, 2020 (BC Reg 12/2020).
Section 51 (1.01) (part) BEFORE amended by 2021-3-2, effective March 25, 2021 (Royal Assent).
(1.01) Despite section 46 (1) (b) of the Motor Fuel Tax Act, the director may include in a notice of assessment issued to a person under subsection (1) of this section a fee imposed under section 41.1 of the Motor Fuel Tax Act as if the fee were a fee imposed under section 43.1 of this Act if
Section 51 (1.02) (part) BEFORE amended by 2021-3-2, effective March 25, 2021 (Royal Assent).
(1.02) Despite section 197 (1) (b) of the Provincial Sales Tax Act, the director may include in a notice of assessment issued to a person under subsection (1) of this section a fee imposed under section 196.2 of the Provincial Sales Tax Act as if the fee were a fee imposed under section 43.1 of this Act if
Section 51 (1) (b) BEFORE amended by 2024-13-31, effective July 1, 2024.
(b) imposes a fee under section 43.1 or imposes a penalty under section 46 or 47.
Section 52 (1) BEFORE amended by 2015-8-13, effective March 25, 2015 (Royal Assent).
(1) If the director decides that a board member is jointly and severally liable for an amount under section 48, the director may assess the board member for
(a) the amount assessed under section 45 or 46 or both against the corporation for the corporation's failure to collect or remit taxes or pay security or both as required during the term of the board member, including penalties and interest on that amount, and
(b) the amount estimated under section 44
(i) as the tax the corporation collected, or
(ii) as the security payable by the corporation
during the term of the board member, including penalties and interest on that amount.
Section 53 BEFORE re-enacted by 2015-8-14, effective March 25, 2015 (Royal Assent).
Certificate required for sales in bulk
53 (1) In this section, "sale in bulk" means
(a) a sale of fuel out of the usual course of business of a vendor, wholesale dealer or retail dealer,
(b) a sale of substantially all the fuel of a vendor, wholesale dealer or retail dealer, or
(c) a sale of an interest in the business of a vendor, wholesale dealer or retail dealer.
(2) A vendor, wholesale dealer or retail dealer must not dispose of fuel through a sale in bulk without first obtaining a certificate in duplicate from the director that all amounts owing under this Act by that person have been paid.
(3) A person buying fuel through a sale in bulk must obtain from the person selling the fuel the duplicate copy of the certificate obtained under subsection (2).
(4) If the person buying fuel fails to obtain the duplicate copy as required by subsection (3), that person is responsible for payment to the director of all amounts owing under this Act by the person selling the fuel.
Section 54 BEFORE amended by 2019-36-26, effective October 31, 2019 (Royal Assent).
Irregularities
54 An estimate or assessment made, or a penalty imposed, by the director under this Act must not be varied or disallowed by a court because of an irregularity, informality, omission or error on the part of a person in the observation of any directory provision up to the date of the issuing of the notice of assessment.
Section 54 BEFORE amended by 2018-4-8, effective April 1, 2020 (BC Reg 12/2020).
Irregularities
54 An estimate or assessment made, or a penalty imposed, by the director under this Act must not be varied or disallowed by a court because of an irregularity, informality, omission or error on the part of a person in the observation of any directory provision up to the date the notice of assessment is given.
Section 55 BEFORE re-enacted by 2014-4-13, effective June 23, 2014 (BC Reg 116/2014).
Interest on amount payable
55 (1) In addition to any amount payable under this Act, interest, calculated at the rate and in the manner prescribed, is payable on the amount due from the time it was due or a later prescribed time.
(2) The director may assess at any time interest payable under subsection (1).
Section 55 definition of "non-assessed amount", paragraphs (c) and (d) were added by 2016-10-12, effective May 19, 2016 (Royal Assent).
Section 55 (1) definition of "non-assessed amount" (part) BEFORE amended by 2019-36-27(a), effective October 31, 2019 (Royal Assent).
"non-assessed amount", in relation to a particular period, means an amount owing to the government under this Act for which a notice of assessment has not been issued under this Act, including the following:
Section 55 (2) BEFORE amended by 2019-36-27(b), effective October 31, 2019 (Royal Assent).
(2) Subject to this section, the director may assess at any time interest, calculated at the prescribed rate and in the prescribed manner, on an amount owing to the government under this Act until the date that a notice of assessment is issued in relation to the amount owing.
Section 55 (12) (b) BEFORE amended by 2019-36-27(b), effective October 31, 2019 (Royal Assent).
(b) a notice of assessment is issued in relation to all or part of a non-assessed amount.
Section 56 (1) (b) and (c) BEFORE amended by 2009-14-29(a), effective January 1, 2010 (BC Reg 292/2009).
(b) a refusal to appoint a collector or to issue a registration certificate, registered consumer certificate, registered air service certificate or registered marine service certificate;
(c) a cancellation of an appointment of a collector or a registration certificate, registered consumer certificate, registered air service certificate or registered marine certificate under section 23 (4) (a) or (b);
Section 56 (1) (c) BEFORE amended by 2009-14-29(b), effective January 1, 2010 (BC Reg 292/2009).
(c) a cancellation of an appointment of a collector or a registration certificate, registered consumer certificate, registered air service certificate or registered marine certificate under section 23 (4) (a) or (b);
Section 56 (2) BEFORE amended by 2009-14-29(c), effective January 1, 2010 (BC Reg 292/2009).
(2) If the director cancels a collector's appointment or cancels a registration certificate, registered consumer certificate, registered air service certificate or registered marine service certificate under section 23 (4) (c), an appeal lies from the decision of the director to the minister, unless an appeal is not permitted under the regulations.
Section 56 (6) (b) (i) BEFORE amended by 2009-14-29(a), effective January 1, 2010 (BC Reg 292/2009).
(i) appoint the appellant as a collector subject to the conditions and limitations that the director specifies, or
Section 56 (6) (a) BEFORE amended by BC Reg 18/10 under RS1996-440-12, effective January 15, 2010 (BC Reg 18/2010).
(a) affirm the decision of the director , or
Section 56 (1) (a) BEFORE amended by 2011-9-10, effective February 16, 2011 [retro from June 2, 2011 (Royal Assent)].
(a) a refund of tax or security paid under this Act;
Section 56 (1) (d) BEFORE amended by 2014-4-14, effective June 23, 2014 (BC Reg 116/2014).
(d) an estimate, assessment or imposition of a penalty under sections 44, 45, 46, 47, 52 or 55;
Section 56 (3) BEFORE amended by 2019-36-29(a), effective October 31, 2019 (Royal Assent).
(3) Written notice of the appeal must be served on the minister within 90 days after the date on the director's notice of the decision.
Section 56 (5) (c) BEFORE amended by 2019-36-29(b), effective October 31, 2019 (Royal Assent).
(c) promptly notify the appellant in writing of the result of the appeal.
Section 56 (5) (b) BEFORE amended by 2024-13-33(a), effective April 25, 2024 (Royal Assent).
(b) subject to subsections (6) and (7), affirm, amend or change the assessment, decision, estimate, amount imposed or the nature of the assessment, and
Section 56 (5.1), (5.2) and (5.3) were added by 2024-13-33(b), effective April 25, 2024 (Royal Assent).
Section 56 (1) (d) BEFORE amended by 2024-13-32, effective July 1, 2024.
(d) an estimate, assessment or imposition of a penalty under sections 44, 45, 46, 47, 52, 55 or 55.1;
Section 56.1 (1) BEFORE amended by 2024-13-34, effective April 25, 2024 (Royal Assent).
(1) The date on which a notice of appeal is given to the minister under section 56 (3) is the date it is received by the minister.
Section 57 (1) BEFORE amended by 2010-6-93,Sch 3, effective July 1, 2010.
(1) A decision of the minister under section 56 may be appealed to the Supreme Court by way of an originating application.
Section 57 (2) BEFORE amended by 2010-6-91,Sch 1, effective July 1, 2010.
(2) The Rules of Court relating to originating applications apply, but Rule 49 does not apply.
Section 57 (7) BEFORE repealed by 2021-18-9, effective June 17, 2021 (Royal Assent).
(7) An appeal lies from a decision of the court to the Court of Appeal with leave of a justice of the Court of Appeal.
Section 57 (1) BEFORE amended by 2024-13-35, effective April 25, 2024 (Royal Assent).
(1) A decision of the minister under section 56 may be appealed to the Supreme Court by way of a petition proceeding.
Section 57 (2) BEFORE amended by 2024-13-36, effective July 1, 2024 (BC Reg 133/2024).
(2) The Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section, but Rule 18-3 of those rules does not apply.
Section 59 (1) and (3) BEFORE amended by 2009-14-23, effective January 1, 2010.
(1) The director may require a collector, the holder of a motive fuel user permit, a retail dealer of marketable natural gas or propane, a registered consumer, registered air service or registered marine service to deposit with the director a bond, by way of cash or other security, satisfactory to the director.
(3) The amount of a bond under subsection (2) for a retail dealer of marketable natural gas or propane must not be greater than 6 times the estimated amount of the monthly tax collection or payment related to marketable natural gas or propane, determined in a manner the director considers appropriate.
Section 59 (1) and (3) BEFORE amended by 2010-2-62, effective July 1, 2010.
(1) The director may require a collector, the holder of a motive fuel user permit, a retail dealer of natural gas or propane, a registered consumer, registered air service or registered marine service to deposit with the director a bond, by way of cash or other security, satisfactory to the director.
(3) The amount of a bond under subsection (2) for a retail dealer of natural gas or propane must not be greater than 6 times the estimated amount of the monthly tax collection or payment related to natural gas or propane, determined in a manner the director considers appropriate.
Section 59 BEFORE re-enacted by 2015-8-16, effective March 25, 2015 (Royal Assent).
Collection bond
59 (1) The director may require a collector, the holder of a motive fuel user permit, a retail dealer of natural gas, a registered consumer, registered air service or registered marine service to deposit with the director a bond, by way of cash or other security, satisfactory to the director.
(2) The amount of the bond is to be determined by the director, but it must not be greater than 6 times the estimated amount of the monthly tax collection or payment, determined in a manner the director considers appropriate.
(3) The amount of a bond under subsection (2) for a retail dealer of natural gas must not be greater than 6 times the estimated amount of the monthly tax collection or payment related to natural gas, determined in a manner the director considers appropriate.
(4) If a person, who has deposited a bond under subsection (1), fails to collect, remit or pay tax or pay security in accordance with this Act, the director, after giving written notice to the person who is bonded, may apply all or part of the bond to the amount that should have been collected, remitted or paid by the person, and to the interest due on that amount under this Act.
Section 59 (5) BEFORE amended by 2016-10-13, effective May 19, 2016 (Royal Assent).
(5) If a person who has deposited a bond under this section fails to collect or remit tax, pay tax or pay security in accordance with this Act, the director, after giving written notice to the person, may apply all or part of the bond to the amount of tax or security that should have been collected, remitted or paid by the person, to any related penalty and to any interest due on that amount and the penalty.
Section 61 (3) BEFORE amended and (4), (5) and (6) were added by 2015-8-17, effective March 25, 2015 (Royal Assent).
(3) A certificate filed under subsection (2) has the same effect and is enforceable in the same manner as a judgment of the court in favour of the government for the recovery of a debt in the amount specified in the certificate.
Section 63 (4) BEFORE repealed by 2019-36-30(a), effective October 31, 2019 (Royal Assent).
Section 63 (6) (a) and (b) BEFORE amended by 2019-36-30(b), effective October 31, 2019 (Royal Assent).
(a) on deposit to the credit of a taxpayer at the time a demand is served, or
(b) deposited to the credit of a taxpayer after a demand is served,
Section 63 (8) BEFORE amended by 2019-36-30(b), effective October 31, 2019 (Royal Assent).
(8) Despite subsection (7), if a demand is made in respect of a periodic payment referred to in subsection (5), the demand continues in effect until it is satisfied unless no periodic payment is made or is liable to be made within 90 days after the demand is served, in which case the demand ceases to have effect at the end of that period.
Section 63 (9) BEFORE amended by 2019-36-30(c), effective October 31, 2019 (Royal Assent).
(9) Money demanded from a person by the director under this section becomes payable
(a) as soon as the person is served with the demand, if the person is indebted or liable to make a payment to the taxpayer at the time the demand is served, or
(b) as soon as the person becomes indebted or liable to make a payment to the taxpayer, in any other case.
Section 64 (9) (part) BEFORE amended by 2010-21-44, effective June 3, 2010 (Royal Assent).
(9) Despite section 71, the director must,
Section 64 (14) (b) (ii) BEFORE amended by 2010-6-92,Sch 2, effective July 1, 2010.
(ii) if the director considers it appropriate to do so, into the Supreme Court under Rule 48 of the Rules of Court.
Section 64 (7) (c) BEFORE amended by BC Reg 357/2010 under RS1996-440-12, effective December 6, 2010 (BC Reg 357/2010).
(c) taxes remaining uncollected or unremitted, or both, that were required to be collected or were collected by the person for the 6 calendar months before the date of the most recent registration of a lien under subsection (2) (b) and
Section 64 BEFORE amended and (8.1) to (8.4) were added by 2015-8-18, effective March 25, 2015 (Royal Assent).
Lien
"associated corporation" means a corporation that
(a) is associated with another corporation within the meaning of section 256 of the Income Tax Act (Canada), or
(b) is determined under subsection (11) to be associated with another corporation for the purposes of this section;
"collateral" has the same meaning as in the Personal Property Security Act;
"financing statement" has the same meaning as in the Miscellaneous Registrations Act, 1992;
"inventory" has the same meaning as in the Personal Property Security Act;
"personal property registry" means the registry under the Personal Property Security Act;
"proceeds" has the same meaning as in the Personal Property Security Act;
"property", when referring to the property of an associated corporation or a related individual, means property that is used in, or in conjunction with, the business in respect of which the amount referred to in subsection (2) is required to be collected, remitted or paid;
"purchase money security interest" has the same meaning as in the Personal Property Security Act;
has the same meaning as in the Property Transfer Tax Act;
"secured party" has the same meaning as in the Personal Property Security Act;
"security interest" has the same meaning as in the Personal Property Security Act.
(2) If a person is required to pay or remit an amount under this Act and does not pay or remit that amount, the director may register a lien
(a) against the real property of
(ii) an associated corporation of the person, or
(iii) a related individual of the person
by registering a certificate of lien in the prescribed form in the appropriate land title office in the same manner that a charge is registered under the Land Title Act, and
(b) against the personal property of
(ii) an associated corporation of the person, or
(iii) a related individual of the person
by registering a financing statement in the personal property registry.
(3) On registration of a certificate of lien against the real property of a person under subsection (2) (a), a lien is created on the real property against which the lien is registered for the amount remaining unpaid and any related penalty or interest on that amount.
(4) On registration of a lien against the personal property of a person under subsection (2) (b), a lien is created on the personal property in which the person has a legal or equitable interest, including, in the case of a lien referred to in paragraph (a) of this subsection, any portion of the property that is subject to a prior lien or security interest, for the following:
(i) taxes that were required to be collected before registration,
(ii) taxes that were collected but not remitted before registration, or
(iii) security that was required to be paid before registration,
the amount of those taxes remaining uncollected or unremitted, the security remaining unpaid and any related interest and penalty on those taxes and that security;
(b) if the lien relates to taxes that are to be paid before registration, the amount of those taxes remaining unpaid, and any related interest and penalty on those taxes.
(5) Subject to subsections (6) and (7), a lien, other than a lien referred to in subsection (4) (b), that is registered under subsection (2) (b) against personal property
(a) is not limited to the equity that the person against whose personal property the lien is registered has in the personal property, and
(b) despite the provisions of any other enactments, has priority over a security interest or other lien, whether or not the security interest or other lien existed before the lien was registered under subsection (2) (b).
(6) A lien registered under subsection (2) (b) against personal property does not have priority over
(a) a security interest that secures unpaid wages under section 87 (3) of the Employment Standards Act, regardless of when that security interest arises, or
(b) a purchase money security interest in collateral other than collateral that at the time the purchase money security interest attaches is inventory or its proceeds.
(a) one or more liens are registered under subsection (2) (b) against the personal property of a person, and
(b) the property referred to in paragraph (a) is subject to
(i) a security interest perfected under the Personal Property Security Act before the registration of the first lien under subsection (2) (b), or
(ii) another lien created before the registration of the first lien under subsection (2) (b),
the total amount secured by all the liens registered under subsection (2) (b), other than liens referred to in subsection (4) (b), is limited in amount, with respect to all the prior security interests or other liens referred to in paragraph (b) of this subsection, to the sum of the amount of
(c) taxes remaining uncollected or unremitted, or both, that were required to be collected or were collected by the person for the 6 calendar months before the date of the most recent registration of a lien under subsection (2) (b), and
(d) security remaining unpaid that was required to be paid by the person for the 6 calendar months before the date of the most recent registration of a lien under subsection (2) (b).
(8) If a lien results from an estimate under section 44 and the estimate is for an amount that is different from the actual amount of the lien as established under subsections (3) and (4), the director may correct the amount by registering a new lien in the revised amount and discharging the original lien, but for the purpose of subsection (7) the new registration is deemed to be registered at the same time as the registration it revises.
(9) Despite section 71 (1), the director must,
(a) on the oral or written request of a person, disclose in writing whether a lien is registered against the personal or real property of a named person, or
(b) on the written request of a person accompanied by the written consent of a named person, disclose in writing whether a lien is registered against the personal or real property of the named person and, if a lien is registered, the amount of the lien and the date of its registration.
(10) If the director believes that one corporation is associated with another corporation within the meaning of section 256 of the Income Tax Act (Canada), the director may request one or both of the corporations to provide to the director the records and information required by the director to confirm or rebut that belief.
(11) The director may determine that the corporations are associated corporations for the purposes of this section if
(a) a corporation that has been requested to provide records or information to the director under subsection (10) fails or refuses to comply with that request within a period of time considered by the director to be reasonable in the circumstances, or
(b) the records or information provided to the director under this section confirms the director's belief that the corporations are associated.
(12) Immediately after a corporation is determined under this section to be associated with a person referred to in subsection (2) (a) (i) and (b) (i), the director
(a) must notify the corporation of this in writing, and
(b) may register a lien under this section against the real and personal property of the corporation.
(13) The director may seize personal property against which a lien is registered under subsection (12) at any time after the registration of the lien, but must not take any action to realize on those assets until the later of
(a) the date that is 90 days after the date on which the notice required under subsection (12) (a) was sent to the corporation, and
(b) if a notice of appeal is served on the minister in respect of the determination within the time provided by section 56, the date on which the minister upholds the determination under that appeal.
(14) If, at any time, the director becomes convinced that the corporations were not associated within the meaning of section 256 of the Income Tax Act (Canada) at the time that the lien was registered under subsection (12) (b) of this section or if the minister or a court of competent jurisdiction upholds the corporation's appeal against the director's determination on the basis that the corporations were not associated at the time that the lien was registered, the director must,
(a) if the director has not realized on any of the assets against which the lien was registered, promptly release the lien, and
(b) if the director has realized on some or all of the assets against which the lien was registered, promptly release the lien against the remaining assets and pay the proceeds realized from the sale of the realized assets, minus any costs or expenses incurred in the sale,
(ii) if the director considers it appropriate to do so, into the Supreme Court under Rule 10-3 of the Supreme Court Civil Rules.
(15) The release of the lien under subsection (14) (a) or the release of the lien and payment of the applicable net sale proceeds under subsection (14) (b) is deemed to be full satisfaction of all claims any person, including the corporation, might have arising out of or in any way connected with the determination made under subsection (11), the registration of the lien or the seizure or sale of any or all of the assets against which the lien was registered.
Section 64 (1) definition of "associated corporation" BEFORE amended by 2016-10-14, effective May 19, 2016 (Royal Assent).
"associated corporation" includes a corporation that is determined under subsection (11) to be associated with another corporation for the purposes of this section;
Section 64 (4) (a) BEFORE amended by 2016-10-14, effective May 19, 2016 (Royal Assent).
(i) taxes that were required to be collected before registration,
(ii) taxes that were collected but not remitted before registration, or
(iii) security that was required to be paid before registration,
the amount of those taxes remaining uncollected or unremitted or security remaining unpaid, any related penalty and any interest on that amount and the penalty;
Section 64 (11) (part) BEFORE amended by 2016-10-14, effective May 19, 2016 (Royal Assent).
(11) The director may determine that the corporations are associated corporations for the purposes of this section if
Section 64 (13) (a) and (b) BEFORE amended by 2019-36-31, effective October 31, 2019 (Royal Assent).
(a) the date that is 90 days after the date on which the notice required under subsection (12) (a) was sent to the corporation, and
(b) if a notice of appeal is served on the minister in respect of the determination within the time provided by section 56 (3), the date on which the minister upholds the determination under that appeal.
Section 64 (10) BEFORE amended by 2024-13-37(a), effective April 25, 2024 (Royal Assent).
(10) If the director believes that one corporation is associated with another corporation within the meaning of section 256 of the Income Tax Act (Canada), the director may request one or both of the corporations to provide to the director the records and information required by the director to confirm or rebut that belief.
Sections 64 (13) (b) BEFORE amended by 2024-13-37(b), effective April 25, 2024 (Royal Assent).
(b) if a notice of appeal is given to the minister in respect of the determination within the time provided by section 56 (3), the date on which the minister upholds the determination under that appeal.
Section 65 BEFORE re-enacted by 2015-8-19, effective March 25, 2015 (Royal Assent).
Responsibility of person having control of property
65 (1) This section applies to a person who, as assignee, liquidator, administrator, receiver, receiver manager, trustee, secured party as defined in section 64 or similar person, other than a trustee appointed under the Bankruptcy and Insolvency Act (Canada), takes control or possession of the property of a person who has collected tax, is required to collect or remit tax or is required to pay security under this Act.
(2) Before distributing the property referred to in subsection (1), or the proceeds from the realization of it, a person to whom this section applies must obtain from the director a certificate that the amount that constituted a lien under section 64 has been paid or that a bond or other security acceptable to the director has been given.
(3) If a person to whom this section applies distributes the property referred to in subsection (1), or the proceeds of the realization of it, without having obtained the certificate required by subsection (2), the person is personally liable to the government for an amount equal to the amount required to be paid to obtain the certificate.
Section 65 (2) BEFORE amended by 2016-10-15, effective May 19, 2016 (Royal Assent).
(2) This section applies to a person who, as assignee, liquidator, administrator, receiver, receiver manager, trustee, secured party or similar person, other than a trustee appointed under the Bankruptcy and Insolvency Act (Canada), takes control or possession of the property of a person who has collected tax or an amount as if it were tax, is required to collect or remit tax or is required to pay security under this Act.
Section 67 BEFORE re-enacted by 2015-8-20, effective March 25, 2015 (Royal Assent).
Limitation period
67 (1) In this section, "proceeding" means
(a) an action for the recovery of taxes,
(b) the filing of a certificate,
(c) the making of a demand, and
(d) the registration or enforcement of a lien
under this Act.
(2) A proceeding may be commenced at any time within 7 years after the date of an assessment or reassessment of the amount claimed in the proceeding.
(3) Despite subsection (2), a proceeding that relates to a contravention of this Act or the regulations and that involves wilful default or fraud may be commenced at any time.
Section 67 (4) to (6) BEFORE amended by 2016-05-39, effective March 10, 2016 (Royal Assent).
(4) If, before the expiry of the limitation period that applies under subsection (2) to an amount claimed, a person acknowledges liability in respect of the amount claimed, the date of the notice of assessment is deemed to be the day on which the acknowledgment is made.
(5) Subsection (4) does not apply to an acknowledgment, other than an acknowledgment referred to in subsection (6), unless the acknowledgment is
(b) signed, by hand or by electronic signature within the meaning of the Electronic Transactions Act,
(c) made by the person making the acknowledgment or the person's agent, and
(d) made to the government or an agent of the government.
(6) In the case of an amount claimed to which the limitation period under subsection (2) applies, for the purposes of subsection (4), part payment of the amount by the person against whom the claim is or may be made or by the person's agent is an acknowledgment by the person against whom the claim is or may be made of liability in respect of the claim.
Section 70 (3) BEFORE amended by 2009-14-30, effective July 1, 2009 [retro from October 29, 2009 (Royal Assent)].
(3) Without limiting subsection (1), the director's powers, functions and duties with respect to IFTA commercial vehicles to which this Act applies may be delegated by the director to a named person or class of persons in a government corporation, as defined in the Financial Administration Act, or a ministry of the government.
Section 70 (2) BEFORE amended by 2020-18-2, effective August 14, 2020 (Royal Assent).
(2) The delegation under subsection (1) may be to a named person or to a class of persons.
Section 71 (2) was added after section was renumbered 71 (1), by 2010-21-45, effective June 3, 2010 (Royal Assent).
Section 71 (1) (c) BEFORE amended by 2011-25-283, effective March 18, 2013 (BC Reg 131/2012).
[2011-25-283 was re-enacted by 2013-1-72 effective February 28, 2013.]
(c) as provided in, or ordered under, section 39 (3), 40 (1), 99 (5) or 100 (1) of the Family Relations Act or section 8 (3) or 9 (2) of the Family Maintenance Enforcement Act,
Section 71 BEFORE re-enacted by 2023-23-7, effective May 11, 2023 (Royal Assent).
Confidentiality
71 (1) A person who has custody or control over information or records under this Act must not disclose the information or records to any other person except
(a) in the course of administering or enforcing this or another taxation Act,
(b) in court proceedings relating to this or another taxation Act,
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act,
(c.1) to an official or employee of the ministry of the minister for the purposes of the formulation or evaluation of fiscal policy,
(i) is between the government and another government,
(ii) relates to the administration or enforcement of taxation enactments, and
(iii) provides for disclosure of information and records to and the exchange of similar information with that other government, or
(e) for the purpose of the compilation of statistical information by the government or the government of Canada.
(2) The prohibition in subsection (1) does not apply in respect of the names and addresses of collectors.
Section 72 (2) (a) BEFORE amended by 2019-36-32(a), effective October 31, 2019 (Royal Assent).
(a) must be delivered to the person by personal service, registered mail, electronic mail or fax,
Section 72 (3) BEFORE amended by 2019-36-32(b), effective October 31, 2019 (Royal Assent).
(3) A person to whom a demand notice is delivered under this section must comply with the notice within the time specified in the notice.
Section 72 (1) (part) BEFORE amended by 2024-13-38, effective April 25, 2024 (Royal Assent).
(1) For any purpose related to the administration or enforcement of this Act or the regulations, the director may, by demand notice, require from any person
Section 73 BEFORE re-enacted by 2019-36-33, effective October 31, 2019 (Royal Assent).
Service of notices
73 (1) If service of a notice or other document by the director is required or authorized under this Act, the notice or document is conclusively deemed to have been served if
(b) sent by registered mail to the last known address of the person according to the records of the director, or
(c) sent by electronic mail or fax to the last known electronic mail address or fax number of the person according to the records of the director.
(2) If service of a notice or other document on the minister is required or authorized under this Act, the notice or document is conclusively deemed to have been served if delivered to the office of the deputy minister.
(3) If service under subsection (1) is by registered mail, electronic mail or fax, the notice or document is conclusively deemed to be served when sent.
(4) If a person carries on business under a name or style other than the person's own name, the notice or document may be addressed to the name or style under which the person carries on business and, in the case of personal service, is deemed to have been validly served if it was left with an adult employed at the place of business of the addressee.
(5) If persons carry on business in partnership, the notice or document may be addressed to the partnership name and, in the case of personal service, is deemed to have been validly served if it was served on one of the partners or left with an adult employed at the place of business of the partnership.
(6) In the case of personal service, a notice or document is deemed to have been validly served
(a) on a corporation, if it was delivered to any board member, senior officer, liquidator or receiver manager of the corporation, and
(b) on an extraprovincial corporation, if it was delivered to a person referred to in paragraph (a) or to an attorney for the extraprovincial corporation.
(7) Proof of the receipt by a person of any document or notice may be established in any court by showing that the document or notice was served or sent in a manner provided in this section, and the burden of proof is on the person seeking to establish the fact that the document or notice was not received by the person.
(8) In a prosecution or any proceeding for any matter arising under this Act, the facts necessary to establish compliance on the part of the director with this section may be sufficiently proved in any court by the production of an affidavit of the director setting out the facts.
Section 75 (1) BEFORE amended by 2010-21-44, effective June 3, 2010 (Royal Assent).
(1) A person who contravenes section 71 commits an offence and is liable to a fine of not more than $2 000.
Section 75 (1) BEFORE repealed by 2023-23-8, effective May 11, 2023 (Royal Assent).
(1) A person who contravenes section 71 (1) commits an offence and is liable to a fine of not more than $2 000.
Section 75 (2) (d) BEFORE repealed by 2024-13-39(a), effective July 1, 2024.
(d) refuses to produce records or books of account or hinders or molests or interferes with an inspection, audit or examination, or prevents or attempts to prevent a person from carrying out an inspection, audit or examination under this Act;
Section 75 (3) BEFORE amended by 2024-13-39(b), effective July 1, 2024.
(3) A person who commits an offence under subsection (2) is liable
(a) to a fine of not more than $10 000 or to imprisonment for not more than 2 years or to both fine and imprisonment, and
(b) in addition, to a fine equal to the amount of any tax or security not collected, remitted or paid.
Section 75 (4) BEFORE amended by 2024-13-39(c), effective July 1, 2024.
(4) In a prosecution under subsection (2), a certificate signed by the director stating the amount of tax or security referred to in subsection (3) (b) is evidence of the amount of tax or security referred to in subsection (3) (b).
Section 83 BEFORE amended by 2008-40-83(6), effective July 1, 2011.
Modification of schedules by regulation
83 (1) Subject to subsection (3), the Lieutenant Governor in Council may, by regulation, amend Schedules 1 and 2 on or before July 1, 2011.
(2) Without limiting subsection (1) but subject to subsection (3), the Lieutenant Governor in Council may by regulation amend Schedules 1 and 2 as follows:
(a) by adding a substance, material or item to, or modifying or deleting a fuel or combustible listed in, column 2 of the Table in either schedule;
(b) by adding, modifying or deleting a rate of tax for a type of fuel or combustible;
(c) by adding, modifying or deleting a definition in either schedule.
(3) The Lieutenant Governor in Council may amend Schedule 1 or 2 under this section by adding a substance, material or item to column 2 of either schedule, only if the substance, material or item is one that is capable of being burned to produce energy or heat and when burned emits greenhouse gas.
(4) For the purposes of this section, the Lieutenant Governor in Council may enact regulations considered appropriate for the purpose of preventing, minimizing or otherwise addressing any administrative or transitional difficulties related to an amendment to Schedule 1 or 2.
(5) A regulation that relates to an amendment to Schedule 1 or 2, other than an amendment that increases a tax rate or imposes a new tax rate, may be made retroactive to July 1, 2008 or a later date, and if made retroactive is deemed to have come into force on the specified date.
(6) This section and any regulations made under this section that are still in force on June 30, 2011 are repealed on July 1, 2011.
Section 84 (3) (i) (iv) BEFORE amended by 2009-14-31(a), effective September 2, 2009 [retro from October 29, 2009 (Royal Assent)].
(iv) provide for appeals from a decision respecting the issue or cancellation of a permit;
Section 84 (6.1) and (6.2) were added by 2009-14-31(b), effective September 2, 2009 [retro from October 29, 2009 (Royal Assent)].
Section 84 (3) (o.1), (o.2) and (6.3) were added by 2011-9-11, effective February 16, 2011 [retro from June 2, 2011 (Royal Assent).]
Section 84 (6) BEFORE repealed by 2008-40-84(7), effective July 1, 2011.
(6) A regulation made under this section that relates to the granting of an exemption or the provision of a refund may be made retroactive to July 1, 2008 or a later date, and if made retroactive is deemed to have come into force on the specified date;
Section 84 (3) BEFORE amended by 2012-8-16(a), effective May 14, 2012 (Royal Assent).
(3) Without limiting this section or section 83 or 85, the Lieutenant Governor in Council may make regulations, including regulations that are considered necessary as a result of an amendment to Schedule 1 or 2, as follows:
Section 84 (3) (a) BEFORE amended by 2012-8-16(b), effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
(a) prescribing records to be kept by vendors, wholesale dealers, retail dealers, collectors, deputy collectors, registered consumers, registered air services, registered marine services, motive fuel user permit holders and persons who are required to file returns for the payment of tax under this Act;
Section 84 (3) (c.1) and (c.2) were added by 2012-8-16(c), effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
Section 84 (6.4) was added by 2012-8-16(d), effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].
Section 84 (7) BEFORE repealed by 2012-8-16(e), effective May 14, 2012 (Royal Assent).
(7) Subsection (6) is repealed on July 1, 2011.
Section 84 (3) (n) BEFORE amended by 2014-29-56, effective January 1, 2015 (BC Regs 247/2015 and 260/2015).
(n) providing for exemptions from the payment of tax, or for refunds of all or part of the tax paid, with respect to a fuel or combustible that is the source for greenhouse gas emissions that are subject to
(i) section 2 (1) (b) of the Greenhouse Gas Reduction (Cap and Trade) Act,
(ii) section 76.3 (1) of the Environmental Management Act, if equivalent emissions are captured and stored, or captured and sequestered, in accordance with subsection (2) of that section, or
Section 84 (3) (n) BEFORE amended by 2023-23-10, effective May 11, 2023 (Royal Assent).
(n) providing for exemptions from the payment of tax, or for refunds of all or part of the tax paid, with respect to a fuel or combustible that is a source for greenhouse gas emissions of a regulated operation under the Greenhouse Gas Industrial Reporting and Control Act that has a compliance obligation as defined in that Act;
Section 85 BEFORE repealed by 2008-40-85(4), effective July 1, 2011.
Regulations — transitional
85 (1) Despite this or any other Act, the Lieutenant Governor in Council may make regulations as follows:
(a) respecting any matter that the Lieutenant Governor in Council considers is not provided for, or is not sufficiently provided for, in this Act;
(b) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of more effectively bringing this Act into operation;
(c) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of preventing, minimizing or otherwise addressing any transitional difficulties in bringing this Act into effect, including, without limitation, provisions making an exception to or a modification of a provision in an enactment or providing for the application or continued application of a previous enactment;
(d) resolving any errors, inconsistencies or ambiguities in this Act.
(2) A regulation under subsection (1) may be made retroactive to July 1, 2008 or a later date, and if made retroactive is deemed to have come into force on the specified date.
(3) To the extent of any conflict between a regulation under subsection (1) and another enactment, the regulation prevails.
(4) This section and any regulations made under this section that are still in force on June 30, 2011 are repealed on July 1, 2011.
Section 91 (c) (i) BEFORE amended by BC Reg 357/2010 under RS1996-440-12, effective December 6, 2010 (BC Reg 357/2010).
(i) appointed as a collector under section 28 of the Motor Fuel Tax Act, as enacted by this Act, or,
Schedule 1 definitions of "marketable natural gas" and "raw natural gas" BEFORE amended by BC Reg 123/2008 under 2008-40-83, effective July 1, 2008.
"marketable natural gas" means natural gas that is available for direct consumption as a domestic, commercial or industrial fuel or as an industrial raw material, whether it occurs naturally or results from processing, and includes compressed natural gas but does not include refinery gas;
"raw natural gas" means natural gas, whether or not it contains natural gas liquids, but does not include marketable natural gas or refinery gas;
Schedule 1 Table items 1 to 6, 13, 16 and 17 before amended by BC Reg 124/2008 under 2008-40-83, effective July 1, 2008.
Table
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 |
| Item | Type of Fuel | Rate of tax for the year starting on July 1, 2008 | Rate of tax for the year starting on July 1, 2009 | Rate of tax for the year starting on July 1, 2010 | Rate of tax for the year starting on July 1, 2011 | Rate of tax for the year starting on July 1, 2012 |
| 1 | Aviation Fuel | 2.46 ¢/L | 3.69 ¢/L | 4.92 ¢/L | 6.15 ¢/L | 7.38 ¢/L |
| 2 | Gasoline | 2.34 ¢/L | 3.51 ¢/L | 4.68 ¢/L | 5.85 ¢/L | 7.02 ¢/L |
| 3 | Heavy Fuel Oil | 3.15 ¢/L | 4.73 ¢/L | 6.30 ¢/L | 7.88 ¢/L | 9.45 ¢/L |
| 4 | Jet Fuel | 2.61 ¢/L | 3.92 ¢/L | 5.22 ¢/L | 6.53 ¢/L | 7.83 ¢/L |
| 5 | Kerosene | 2.54 ¢/L | 3.81 ¢/L | 5.08 ¢/L | 6.35 ¢/L | 7.62 ¢/L |
| 6 | Light Fuel Oil | 2.69 ¢/L | 4.04 ¢/L | 5.38 ¢/L | 6.73 ¢/L | 8.07 ¢/L |
| 7 | Methanol | 1.09 ¢/L | 1.64 ¢/L | 2.18 ¢/L | 2.73 ¢/L | 3.27 ¢/L |
| 8 | Naphtha | 2.55 ¢/L | 3.83 ¢/L | 5.10 ¢/L | 6.38 ¢/L | 7.65 ¢/L |
| 9 | Butane | 1.76 ¢/L | 2.64 ¢/L | 3.52 ¢/L | 4.40 ¢/L | 5.28 ¢/L |
| 10 | Coke Oven Gas | 1.61 ¢/m3 | 2.42 ¢/m3 | 3.22 ¢/m3 | 4.03 ¢/m3 | 4.83 ¢/m3 |
| 11 | Ethane | 0.98 ¢/L | 1.47 ¢/L | 1.96 ¢/L | 2.45 ¢/L | 2.94 ¢/L |
| 12 | Marketable Natural Gas | 1.90 ¢/m3 | 2.85 ¢/m3 | 3.80 ¢/m3 | 4.75 ¢/m3 | 5.70 ¢/m3 |
| 13 | Propane | 1.54 ¢/L | 2.31 ¢/L | 3.08 ¢/L | 3.85 ¢/L | 4.62 ¢/L |
| 14 | Raw Natural Gas | 1.90 ¢/m3 | 2.85 ¢/m3 | 3.80 ¢/m3 | 4.75 ¢/m3 | 5.70 ¢/m3 |
| 15 | Refinery Gas | 1.76 ¢/m3 | 2.64 ¢/m3 | 3.52 ¢/m3 | 4.40 ¢/m3 | 5.28 ¢/m3 |
| 16 | High Heat Value Coal | 20.77 $/tonne | 31.16 $/tonne | 41.54 $/tonne | 51.93 $/tonne | 62.31 $/tonne |
| 17 | Low Heat Value Coal | 17.77 $/tonne | 26.66 $/tonne | 35.54 $/tonne | 44.43 $/tonne | 53.31 $/tonne |
| 18 | Coke | 24.87 $/tonne | 37.31 $/tonne | 49.74 $/tonne | 62.18 $/tonne | 74.61 $/tonne |
| 19 | Petroleum Coke | 3.67 ¢/L | 5.51 ¢/L | 7.34 ¢/L | 9.18 ¢/L | 11.01 ¢/L |
Schedule 1, section 1 (3) was added by 2009-14-33, effective July 1, 2008 [retro from October 29, 2009 (Royal Assent)].
Schedule 1, section 1 (1) definitions of "marketable natural gas", "natural gas liquids" and "raw natural gas" BEFORE repealed by 2009-14-32(a), effective January 1, 2010.
"marketable natural gas" means natural gas, whether or not the natural gas
(a) occurs naturally or results from processing, and
(b) contains natural gas liquids
and includes compressed natural gas but does not include raw natural gas or refinery gas;
"natural gas liquids" means butane, ethane, propane and other condensates, whether in a gaseous or liquid form;
"raw natural gas" means natural gas, whether or not it contains natural gas liquids, that occurs naturally, is not processed, and has not been and is not to be removed from the well site;
Schedule 1, section 1 (1) definition of "light fuel oil" BEFORE amended by 2009-14-32(a), effective January 1, 2010.
"light fuel oil" means a substance that is a distillate of crude oil, has a viscosity of not greater than 14 centistokes at 50° C and is suitable
(a) for generating power by means of a diesel engine, or
(b) for use in a furnace, boiler or open flame burner;
but does not include butane, ethane, jet fuel, kerosene, naphtha, propane and refinery gas;
Schedule 1, section 1 (1) definitions "biodiesel", "gas liquids", "hydrogenated-derived renewable diesel fuel", "natural gas", "pentanes plus" and "renewable diesel fuel" were added by 2009-14-32(b), effective January 1, 2010.
Schedule 1, Table BEFORE re-enacted by 2009-14-34, effective January 1, 2010.
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 |
| 1 | Aviation Fuel | 2.46 ¢/L | 3.69 ¢/L | 4.92 ¢/L | 6.15 ¢/L | 7.38 ¢/L |
| 2 | Gasoline | 2.34 ¢/L | 3.51 ¢/L | 4.68 ¢/L | 5.85 ¢/L | 7.02 ¢/L |
| 3 | Heavy Fuel Oil | 3.15 ¢/L | 4.73 ¢/L | 6.30 ¢/L | 7.88 ¢/L | 9.45 ¢/L |
| 4 | Jet Fuel | 2.61 ¢/L | 3.92 ¢/L | 5.22 ¢/L | 6.53 ¢/L | 7.83 ¢/L |
| 5 | Kerosene | 2.54 ¢/L | 3.81 ¢/L | 5.08 ¢/L | 6.35 ¢/L | 7.62 ¢/L |
| 6 | Light Fuel Oil | 2.69 ¢/L | 4.04 ¢/L | 5.38 ¢/L | 6.73 ¢/L | 8.07 ¢/L |
| 7 | Methanol | 1.09 ¢/L | 1.64 ¢/L | 2.18 ¢/L | 2.73 ¢/L | 3.27 ¢/L |
| 8 | Naphtha | 2.55 ¢/L | 3.83 ¢/L | 5.10 ¢/L | 6.38 ¢/L | 7.65 ¢/L |
| 9 | Butane | 1.76 ¢/L | 2.64 ¢/L | 3.52 ¢/L | 4.40 ¢/L | 5.28 ¢/L |
| 10 | Coke Oven Gas | 1.61 ¢/m3 | 2.42 ¢/m3 | 3.22 ¢/m3 | 4.03 ¢/m3 | 4.83 ¢/m3 |
| 11 | Ethane | 0.98 ¢/L | 1.47 ¢/L | 1.96 ¢/L | 2.45 ¢/L | 2.94 ¢/L |
| 12 | Marketable Natural Gas | 1.90 ¢/m3 | 2.85 ¢/m3 | 3.80 ¢/m3 | 4.75 ¢/m3 | 5.70 ¢/m3 |
| 13 | Propane | 1.54 ¢/L | 2.31 ¢/L | 3.08 ¢/L | 3.85 ¢/L | 4.62 ¢/L |
| 14 | Raw Natural Gas | 1.90 ¢/m3 | 2.85 ¢/m3 | 3.80 ¢/m3 | 4.75 ¢/m3 | 5.70 ¢/m3 |
| 15 | Refinery Gas | 1.76 ¢/m3 | 2.64 ¢/m3 | 3.52 ¢/m3 | 4.40 ¢/m3 | 5.28 ¢/m3 |
| 16 | High Heat Value Coal | 20.77 $/tonne | 31.16 $/tonne | 41.54 $/tonne | 51.93 $/tonne | 62.31 $/tonne |
| 17 | Low Heat Value Coal | 17.77 $/tonne | 26.66 $/tonne | 35.54 $/tonne | 44.43 $/tonne | 53.31 $/tonne |
| 18 | Coke | 24.87 $/tonne | 37.31 $/tonne | 49.74 $/tonne | 62.18 $/tonne | 74.61 $/tonne |
| 19 | Petroleum Coke | 3.67 ¢/L | 5.51 ¢/L | 7.34 ¢/L | 9.18 ¢/L | 11.01 ¢/L |
Schedule 1, Table, item 5 BEFORE amended by 2010-2-65, effective March 3, 2010 [retro from March 31, 2010 (Royal Assent)].
Table
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 | Column 8 |
| 5 | Kerosene | 2.54 ¢/L | 3.81 ¢/L | 3.81 ¢/L | 5.08 ¢/L | 6.35 ¢/L | 7.62 ¢/L |
Schedule 1, Column 8 heading BEFORE amended by 2012-8-17, effective May 14, 2012 (Royal Assent).
Rate of tax for the year starting July 1, 2012
Schedule 1, Column 8 heading BEFORE amended by 2017-12-11, effective November 2, 2017 (Royal Assent).
Rate of tax for the year starting July 1, 2012 and each subsequent year starting July 1
Schedule 1, Table BEFORE amended by 2020-18-3, effective April 1, 2020 [retro from August 14, 2020 (Royal Assent)].
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 | Column 8 | Column 9 | Column 10 | Column 11 | Column 12 |
| Item | Type of fuel | Rate of tax for the year starting July 1, 2008 | Rate of tax for the period starting July 1, 2009 and ending December 31, 2009 | Rate of tax for the period starting January 1, 2010 and ending June 30, 2010 | Rate of tax for the year starting July 1, 2010 | Rate of tax for the year starting July 1, 2011 | Rate of tax for the period starting July 1, 2012 and ending March 31, 2018 | Rate of tax for the year starting April 1, 2018 | Rate of tax for the year starting April 1, 2019 | Rate of tax for the year starting April 1, 2020 | Rate of tax for the year starting April 1, 2021 and each subsequent year starting April 1 |
| 1 | Aviation Fuel | 2.46 ¢/L | 3.69 ¢/L | 3.69 ¢/L | 4.92 ¢/L | 6.15 ¢/L | 7.38 ¢/L | 8.61 ¢/L | 9.84 ¢/L | 11.07 ¢/L | 12.30 ¢/L |
| 2 | Gasoline | 2.34 ¢/L | 3.51 ¢/L | 3.33 ¢/L | 4.45 ¢/L | 5.56 ¢/L | 6.67 ¢/L | 7.78 ¢/L | 8.89 ¢/L | 10.01 ¢/L | 11.12 ¢/L |
| 3 | Heavy Fuel Oil | 3.15 ¢/L | 4.73 ¢/L | 4.73 ¢/L | 6.30 ¢/L | 7.88 ¢/L | 9.45 ¢/L | 11.03 ¢/L | 12.60 ¢/L | 14.18 ¢/L | 15.75 ¢/L |
| 4 | Jet Fuel | 2.61 ¢/L | 3.92 ¢/L | 3.92 ¢/L | 5.22 ¢/L | 6.53 ¢/L | 7.83 ¢/L | 9.14 ¢/L | 10.44 ¢/L | 11.75 ¢/L | 13.05 ¢/L |
| 5 | Kerosene | 2.54 ¢/L | 3.81 ¢/L | 3.81 ¢/L | 5.22 ¢/L | 6.53 ¢/L | 7.83 ¢/L | 9.14 ¢/L | 10.44 ¢/L | 11.75 ¢/L | 13.05 ¢/L |
| 6 | Light Fuel Oil | 2.69 ¢/L | 4.04 ¢/L | 3.84 ¢/L | 5.11 ¢/L | 6.39 ¢/L | 7.67 ¢/L | 8.95 ¢/L | 10.23 ¢/L | 11.51 ¢/L | 12.78 ¢/L |
| 7 | Methanol | 1.09 ¢/L | 1.64 ¢/L | 1.64 ¢/L | 2.18 ¢/L | 2.73 ¢/L | 3.27 ¢/L | 3.82 ¢/L | 4.36 ¢/L | 4.91 ¢/L | 5.45 ¢/L |
| 8 | Naphtha | 2.55 ¢/L | 3.83 ¢/L | 3.83 ¢/L | 5.10 ¢/L | 6.38 ¢/L | 7.65 ¢/L | 8.93 ¢/L | 10.20 ¢/L | 11.48 ¢/L | 12.75 ¢/L |
| 9 | Butane | 1.76 ¢/L | 2.64 ¢/L | 2.64 ¢/L | 3.52 ¢/L | 4.40 ¢/L | 5.28 ¢/L | 6.16 ¢/L | 7.04 ¢/L | 7.92 ¢/L | 8.80 ¢/L |
| 10 | Coke Oven Gas | 1.61 ¢/m3 | 2.42 ¢/m3 | 2.42 ¢/m3 | 3.22 ¢/m3 | 4.03 ¢/m3 | 4.83 ¢/m3 | 5.64 ¢/m3 | 6.44 ¢/m3 | 7.25 ¢/m3 | 8.05 ¢/m3 |
| 11 | Ethane | 0.98 ¢/L | 1.47 ¢/L | 1.47 ¢/L | 1.96 ¢/L | 2.45 ¢/L | 2.94 ¢/L | 3.43 ¢/L | 3.92 ¢/L | 4.41 ¢/L | 4.90 ¢/L |
| 12 | Propane | 1.54 ¢/L | 2.31 ¢/L | 2.31 ¢/L | 3.08 ¢/L | 3.85 ¢/L | 4.62 ¢/L | 5.39 ¢/L | 6.16 ¢/L | 6.93 ¢/L | 7.70 ¢/L |
| 13 | Natural Gas | 1.90 ¢/m3 | 2.85 ¢/m3 | 2.85 ¢/m3 | 3.80 ¢/m3 | 4.75 ¢/m3 | 5.70 ¢/m3 | 6.65 ¢/m3 | 7.60 ¢/m3 | 8.55 ¢/m3 | 9.50 ¢/m3 |
| 14 | Refinery Gas | 1.76 ¢/m3 | 2.64 ¢/m3 | 2.64 ¢/m3 | 3.52 ¢/m3 | 4.40 ¢/m3 | 5.28 ¢/m3 | 6.16 ¢/m3 | 7.04 ¢/m3 | 7.92 ¢/m3 | 8.80 ¢/m3 |
| 15 | High Heat Value Coal | 20.77 $/tonne | 31.16 $/tonne | 31.16 $/tonne | 41.54 $/tonne | 51.93 $/tonne | 62.31 $/tonne | 72.70 $/tonne | 83.08 $/tonne | 93.47 $/tonne | 103.85 $/tonne |
| 16 | Low Heat Value Coal | 17.77 $/tonne | 26.66 $/tonne | 26.66 $/tonne | 35.54 $/tonne | 44.43 $/tonne | 53.31 $/tonne | 62.20 $/tonne | 71.08 $/tonne | 79.97 $/tonne | 88.85 $/tonne |
| 17 | Coke | 24.87 $/tonne | 37.31 $/tonne | 37.31 $/tonne | 49.74 $/tonne | 62.18 $/tonne | 74.61 $/tonne | 87.05 $/tonne | 99.48 $/tonne | 111.92 $/tonne | 124.35 $/tonne |
| 18 | Petroleum Coke | 3.67 ¢/L | 5.51 ¢/L | 5.51 ¢/L | 7.34 ¢/L | 9.18 ¢/L | 11.01 ¢/L | 12.85 ¢/L | 14.68 ¢/L | 16.52 ¢/L | 18.35 ¢/L |
| 19 | Gas Liquids | 2.48 ¢/L | 3.30 ¢/L | 4.13 ¢/L | 4.95 ¢/L | 5.78 ¢/L | 6.60 ¢/L | 7.43 ¢/L | 8.25 ¢/L | ||
| 20 | Pentanes Plus | 2.64 ¢/L | 3.52 ¢/L | 4.40 ¢/L | 5.28 ¢/L | 6.16 ¢/L | 7.04 ¢/L | 7.92 ¢/L | 8.80 ¢/L |
Schedule 1, Table, Column 11 heading BEFORE amended by 2021-18-11(a), effective April 1, 2021 [retro from June 17, 2021 (Royal Assent)].
Rate of tax for the year starting April 1, 2020
Schedule 1, Table, Column 12 heading BEFORE amended by 2021-18-11(b), effective April 1, 2021 [retro from June 17, 2021 (Royal Assent)].
Rate of tax for the year starting April 1, 2021 and each subsequent year starting April 1
Schedule 1, Table, BEFORE amended by 2023-23-11, effective May 11, 2023 [retro from April 1, 2023].
Table
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 | Column 8 | Column 9 | Column 10 | Column 11 | Column 12 |
| Item | Type of fuel | Rate of tax for the year starting July 1, 2008 | Rate of tax for the period starting July 1, 2009 and ending December 31, 2009 | Rate of tax for the period starting January 1, 2010 and ending June 30, 2010 | Rate of tax for the year starting July 1, 2010 | Rate of tax for the year starting July 1, 2011 | Rate of tax for the period starting July 1, 2012 and ending March 31, 2018 | Rate of tax for the year starting April 1, 2018 | Rate of tax for the year starting April 1, 2019 | Rate of tax for the period starting April 1, 2020 and ending March 31, 2022 | Rate of tax for the year starting April 1, 2022 and each subsequent year starting April 1 |
| 1 | Aviation Fuel | 2.46 ¢/L | 3.69 ¢/L | 3.69 ¢/L | 4.92 ¢/L | 6.15 ¢/L | 7.38 ¢/L | 8.61 ¢/L | 9.84 ¢/L | 11.21 ¢/L | 12.44 ¢/L |
| 2 | Gasoline | 2.34 ¢/L | 3.51 ¢/L | 3.33 ¢/L | 4.45 ¢/L | 5.56 ¢/L | 6.67 ¢/L | 7.78 ¢/L | 8.89 ¢/L | 9.96 ¢/L | 11.05 ¢/L |
| 3 | Heavy Fuel Oil | 3.15 ¢/L | 4.73 ¢/L | 4.73 ¢/L | 6.30 ¢/L | 7.88 ¢/L | 9.45 ¢/L | 11.03 ¢/L | 12.60 ¢/L | 14.36 ¢/L | 15.93 ¢/L |
| 4 | Jet Fuel | 2.61 ¢/L | 3.92 ¢/L | 3.92 ¢/L | 5.22 ¢/L | 6.53 ¢/L | 7.83 ¢/L | 9.14 ¢/L | 10.44 ¢/L | 11.61 ¢/L | 12.91 ¢/L |
| 5 | Kerosene | 2.54 ¢/L | 3.81 ¢/L | 3.81 ¢/L | 5.22 ¢/L | 6.53 ¢/L | 7.83 ¢/L | 9.14 ¢/L | 10.44 ¢/L | 11.61 ¢/L | 12.91 ¢/L |
| 6 | Light Fuel Oil | 2.69 ¢/L | 4.04 ¢/L | 3.84 ¢/L | 5.11 ¢/L | 6.39 ¢/L | 7.67 ¢/L | 8.95 ¢/L | 10.23 ¢/L | 11.71 ¢/L | 13.01 ¢/L |
| 7 | Methanol | 1.09 ¢/L | 1.64 ¢/L | 1.64 ¢/L | 2.18 ¢/L | 2.73 ¢/L | 3.27 ¢/L | 3.82 ¢/L | 4.36 ¢/L | 4.95 ¢/L | 5.49 ¢/L |
| 8 | Naphtha | 2.55 ¢/L | 3.83 ¢/L | 3.83 ¢/L | 5.10 ¢/L | 6.38 ¢/L | 7.65 ¢/L | 8.93 ¢/L | 10.20 ¢/L | 10.13 ¢/L | 11.27 ¢/L |
| 9 | Butane | 1.76 ¢/L | 2.64 ¢/L | 2.64 ¢/L | 3.52 ¢/L | 4.40 ¢/L | 5.28 ¢/L | 6.16 ¢/L | 7.04 ¢/L | 8.01 ¢/L | 8.90 ¢/L |
| 10 | Coke Oven Gas | 1.61 ¢/m3 | 2.42 ¢/m3 | 2.42 ¢/m3 | 3.22 ¢/m3 | 4.03 ¢/m3 | 4.83 ¢/m3 | 5.64 ¢/m3 | 6.44 ¢/m3 | 3.15 ¢/m3 | 3.50 ¢/m3 |
| 11 | Ethane | 0.98 ¢/L | 1.47 ¢/L | 1.47 ¢/L | 1.96 ¢/L | 2.45 ¢/L | 2.94 ¢/L | 3.43 ¢/L | 3.92 ¢/L | 4.59 ¢/L | 5.09 ¢/L |
| 12 | Propane | 1.54 ¢/L | 2.31 ¢/L | 2.31 ¢/L | 3.08 ¢/L | 3.85 ¢/L | 4.62 ¢/L | 5.39 ¢/L | 6.16 ¢/L | 6.98 ¢/L | 7.74 ¢/L |
| 13 | Natural Gas | 1.90 ¢/m3 | 2.85 ¢/m3 | 2.85 ¢/m3 | 3.80 ¢/m3 | 4.75 ¢/m3 | 5.70 ¢/m3 | 6.65 ¢/m3 | 7.60 ¢/m3 | 8.82 ¢/m3 | 9.79 ¢/m3 |
| 14 | Refinery Gas | 1.76 ¢/m3 | 2.64 ¢/m3 | 2.64 ¢/m3 | 3.52 ¢/m3 | 4.40 ¢/m3 | 5.28 ¢/m3 | 6.16 ¢/m3 | 7.04 ¢/m3 | 12.15 ¢/m3 | 13.50 ¢/m3 |
| 15 | High Heat Value Coal | 20.77 $/tonne | 31.16 $/tonne | 31.16 $/tonne | 41.54 $/tonne | 51.93 $/tonne | 62.31 $/tonne | 72.70 $/tonne | 83.08 $/tonne | 101.34 $/tonne | 112.58 $/tonne |
| 16 | Low Heat Value Coal | 17.77 $/tonne | 26.66 $/tonne | 26.66 $/tonne | 35.54 $/tonne | 44.43 $/tonne | 53.31 $/tonne | 62.20 $/tonne | 71.08 $/tonne | 79.74 $/tonne | 88.62 $/tonne |
| 17 | Coke | 24.87 $/tonne | 37.31 $/tonne | 37.31 $/tonne | 49.74 $/tonne | 62.18 $/tonne | 74.61 $/tonne | 87.05 $/tonne | 99.48 $/tonne | 143.10 $/tonne | 158.99 $/tonne |
| 18 | Petroleum Coke | 3.67 ¢/L | 5.51 ¢/L | 5.51 ¢/L | 7.34 ¢/L | 9.18 ¢/L | 11.01 ¢/L | 12.85 ¢/L | 14.68 ¢/L | 17.28 ¢/L | 19.19 ¢/L |
| 19 | Gas Liquids | 2.48 ¢/L | 3.30 ¢/L | 4.13 ¢/L | 4.95 ¢/L | 5.78 ¢/L | 6.60 ¢/L | 7.52 ¢/L | 8.32 ¢/L | ||
| 20 | Pentanes Plus | 2.64 ¢/L | 3.52 ¢/L | 4.40 ¢/L | 5.28 ¢/L | 6.16 ¢/L | 7.04 ¢/L | 8.01 ¢/L | 8.90 ¢/L |
Schedule 1, Table BEFORE re-enacted by 2025-5-7, effective April 1, 2025.
Table
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 | Column 8 | Column 9 | Column 10 | Column 11 |
| Item | Type of fuel | Rate of tax for the year starting April 1, 2022 | Rate of tax for the year starting April 1, 2023 | Rate of tax for the year starting April 1, 2024 | Rate of tax for the year starting April 1, 2025 | Rate of tax for the year starting April 1, 2026 | Rate of tax for the year starting April 1, 2027 | Rate of tax for the year starting April 1, 2028 | Rate of tax for the year starting April 1, 2029 | Rate of tax for the year starting April 1, 2030 and each subsequent year starting April 1 |
| 1 | Aviation Fuel | 12.44 ¢/L | 15.92 ¢/L | 19.59 ¢/L | 23.26 ¢/L | 26.94 ¢/L | 30.61 ¢/L | 34.28 ¢/L | 37.95 ¢/L | 41.63 ¢/L |
| 2 | Gasoline | 11.05 ¢/L | 14.31 ¢/L | 17.61 ¢/L | 20.91 ¢/L | 24.22 ¢/L | 27.52 ¢/L | 30.82 ¢/L | 34.12 ¢/L | 37.43 ¢/L |
| 3 | Heavy Fuel Oil | 15.93 ¢/L | 20.72 ¢/L | 25.50 ¢/L | 30.28 ¢/L | 35.06 ¢/L | 39.84 ¢/L | 44.62 ¢/L | 49.41 ¢/L | 54.19 ¢/L |
| 4 | Jet Fuel | 12.91 ¢/L | 16.78 ¢/L | 20.65 ¢/L | 24.53 ¢/L | 28.40 ¢/L | 32.27 ¢/L | 36.14 ¢/L | 40.01 ¢/L | 43.89 ¢/L |
| 5 | Kerosene | 12.91 ¢/L | 16.78 ¢/L | 20.65 ¢/L | 24.53 ¢/L | 28.40 ¢/L | 32.27 ¢/L | 36.14 ¢/L | 40.01 ¢/L | 43.89 ¢/L |
| 6 | Light Fuel Oil | 13.01 ¢/L | 16.85 ¢/L | 20.74 ¢/L | 24.62 ¢/L | 28.51 ¢/L | 32.40 ¢/L | 36.28 ¢/L | 40.17 ¢/L | 44.06 ¢/L |
| 7 | Methanol | 5.49 ¢/L | 7.14 ¢/L | 8.78 ¢/L | 10.43 ¢/L | 12.08 ¢/L | 13.73 ¢/L | 15.37 ¢/L | 17.02 ¢/L | 18.67 ¢/L |
| 8 | Naphtha | 11.27 ¢/L | 14.65 ¢/L | 18.03 ¢/L | 21.42 ¢/L | 24.80 ¢/L | 28.18 ¢/L | 31.56 ¢/L | 34.94 ¢/L | 38.32 ¢/L |
| 9 | Butane | 8.90 ¢/L | 11.57 ¢/L | 14.24 ¢/L | 16.91 ¢/L | 19.58 ¢/L | 22.25 ¢/L | 24.92 ¢/L | 27.59 ¢/L | 30.26 ¢/L |
| 10 | Coke Oven Gas | 3.50 ¢/m3 | 4.55 ¢/m3 | 5.60 ¢/m3 | 6.65 ¢/m3 | 7.70 ¢/m3 | 8.75 ¢/m3 | 9.80 ¢/m3 | 10.85 ¢/m3 | 11.90 ¢/m3 |
| 11 | Ethane | 5.09 ¢/L | 6.62 ¢/L | 8.15 ¢/L | 9.68 ¢/L | 11.21 ¢/L | 12.73 ¢/L | 14.26 ¢/L | 15.79 ¢/L | 17.32 ¢/L |
| 12 | Propane | 7.74 ¢/L | 10.06 ¢/L | 12.38 ¢/L | 14.70 ¢/L | 17.03 ¢/L | 19.35 ¢/L | 21.67 ¢/L | 23.99 ¢/L | 26.31 ¢/L |
| 13 | Natural Gas | 9.79 ¢/m3 | 12.39 ¢/m3 | 15.25 ¢/m3 | 18.11 ¢/m3 | 20.97 ¢/m3 | 23.83 ¢/m3 | 26.69 ¢/m3 | 29.54 ¢/m3 | 32.40 ¢/m3 |
| 14 | Refinery Gas | 13.50 ¢/m3 | 13.96 ¢/m3 | 17.18 ¢/m3 | 20.40 ¢/m3 | 23.62 ¢/m3 | 26.84 ¢/m3 | 30.06 ¢/m3 | 33.28 ¢/m3 | 36.50 ¢/m3 |
| 15 | High Heat Value Coal | 112.58 $/tonne | 145.02 $/tonne | 178.48 $/tonne | 211.95 $/tonne | 245.41 $/tonne | 278.88 $/tonne | 312.35 $/tonne | 345.81 $/tonne | 379.28 $/tonne |
| 16 | Low Heat Value Coal | 88.62 $/tonne | 115.21 $/tonne | 141.80 $/tonne | 168.38 $/tonne | 194.97 $/tonne | 221.56 $/tonne | 248.14 $/tonne | 274.73 $/tonne | 301.31 $/tonne |
| 17 | Coke | 158.99 $/tonne | 206.68 $/tonne | 254.38 $/tonne | 302.07 $/tonne | 349.77 $/tonne | 397.46 $/tonne | 445.16 $/tonne | 492.86 $/tonne | 540.55 $/tonne |
| 18 | Petroleum Coke | 19.19 ¢/L | 24.52 ¢/L | 30.18 ¢/L | 35.84 ¢/L | 41.49 ¢/L | 47.15 ¢/L | 52.81 ¢/L | 58.47 ¢/L | 64.13 ¢/L |
| 19 | Gas Liquids | 8.32 ¢/L | 10.81 ¢/L | 13.31 ¢/L | 15.81 ¢/L | 18.30 ¢/L | 20.80 ¢/L | 23.29 ¢/L | 25.79 ¢/L | 28.28 ¢/L |
| 20 | Pentanes Plus | 8.90 ¢/L | 11.57 ¢/L | 14.24 ¢/L | 16.91 ¢/L | 19.58 ¢/L | 22.25 ¢/L | 24.92 ¢/L | 27.59 ¢/L | 30.26 ¢/L |
Schedule 2, Column 7 heading BEFORE amended by 2012-8-18, effective May 14, 2012 (Royal Assent).
Rate of tax for the year starting on July 1, 2012
Schedule 2, Column 7 heading BEFORE amended by 2017-12-13, effective November 2, 2017 (Royal Assent).
Rate of tax for the year starting on July 1, 2012 and each subsequent year starting on July 1
Schedule 2, section 1 was enacted by 2020-18-4, effective April 1, 2020 [retro from August 14, 2020 (Royal Assent)].
Schedule 2, Table, items 2 and 3 BEFORE amended by 2020-18-5(a) and (b), effective April 1, 2020 [retro from August 14, 2020 (Royal Assent)].
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 | Column 8 | Column 9 | Column 10 | Column 11 |
| Item | Type of Combustible | Rate of tax for the year starting on July 1, 2008 | Rate of tax for the year starting on July 1, 2009 | Rate of tax for the year starting on July 1, 2010 | Rate of tax for the year starting on July 1, 2011 | Rate of tax for the period starting on July 1, 2012 and ending on March 31, 2018 | Rate of tax for the year starting on April 1, 2018 | Rate of tax for the year starting on April 1, 2019 | Rate of tax for the year starting on April 1, 2020 | Rate of tax for the year starting on April 1, 2021 and each subsequent year starting on April 1 |
| 2 | Tires — Shredded | 23.91 $/tonne | 35.87 $/tonne | 47.82 $/tonne | 59.78 $/tonne | 71.73 $/tonne | 83.69 $/tonne | 95.64 $/tonne | 107.60 $/tonne | 119.55 $/tonne |
| 3 | Tires — Whole | 20.80 $/tonne | 31.20 $/tonne | 41.60 $/tonne | 52.00 $/tonne | 62.40 $/tonne | 72.80 $/tonne | 83.20 $/tonne | 93.60 $/tonne | 104.00 $/tonne |
Schedule 2, Table, item 4 was added by 2020-18-5(c), effective April 1, 2020 [retro from August 14, 2020 (Royal Assent)].
Schedule 2, Table, Column 10 heading BEFORE amended by 2021-18-12(a), effective April 1, 2021 [retro from June 17, 2021 (Royal Assent)].
Rate of tax for the year starting on April 1, 2020
Schedule 2, Table, Column 11 heading BEFORE amended by 2021-18-12(b), effective April 1, 2021 [retro from June 17, 2021 (Royal Assent)].
Rate of tax for the year starting on April 1, 2021 and each subsequent year starting on April 1
Schedule 2, Table, BEFORE amended by 2023-23-12, effective May 11, 2023 [retro from April 1, 2023].
Table
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 | Column 8 | Column 9 | Column 10 | Column 11 |
| Item | Type of Combustible | Rate of tax for the year starting on July 1, 2008 | Rate of tax for the year starting on July 1, 2009 | Rate of tax for the year starting on July 1, 2010 | Rate of tax for the year starting on July 1, 2011 | Rate of tax for the period starting on July 1, 2012 and ending on March 31, 2018 | Rate of tax for the year starting on April 1, 2018 | Rate of tax for the year starting on April 1, 2019 | Rate of tax for the period starting on April 1, 2020 and ending on March 31, 2022 | Rate of tax for the year starting on April 1, 2022 and each subsequent year starting on April 1 |
| 1 | Peat | 10.22 $/tonne | 15.33 $/tonne | 20.44 $/tonne | 25.55 $/tonne | 30.66 $/tonne | 35.77 $/tonne | 40.88 $/tonne | 45.99 $/tonne | 51.10 $/tonne |
| 2 | Tires — Shredded | 23.91 $/tonne | 35.87 $/tonne | 47.82 $/tonne | 59.78 $/tonne | 71.73 $/tonne | 83.69 $/tonne | 95.64 $/tonne | ||
| 3 | Tires — Whole | 20.80 $/tonne | 31.20 $/tonne | 41.60 $/tonne | 52.00 $/tonne | 62.40 $/tonne | 72.80 $/tonne | 83.20 $/tonne | ||
| 4 | Combustible Waste | 89.87 $/tonne | 99.87 $/tonne |
Schedule 2, Table BEFORE re-enacted by 2025-5-8, effective April 1, 2025.
Table
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 | Column 8 | Column 9 | Column 10 | Column 11 |
| Item | Type of Combustible | Rate of tax for the year starting April 1, 2022 | Rate of tax for the year starting April 1, 2023 | Rate of tax for the year starting April 1, 2024 | Rate of tax for the year starting April 1, 2025 | Rate of tax for the year starting April 1, 2026 | Rate of tax for the year starting April 1, 2027 | Rate of tax for the year starting April 1, 2028 | Rate of tax for the year starting April 1, 2029 | Rate of tax for the year starting April 1, 2030 and each subsequent year starting April 1 |
| 1 | Peat | 51.10 $/tonne | 66.43 $/tonne | 81.76 $/tonne | 97.09 $/tonne | 112.42 $/tonne | 127.75 $/tonne | 143.08 $/tonne | 158.41 $/tonne | 173.74 $/tonne |
| 2 | Combustible Waste | 99.87 $/tonne | 129.82 $/tonne | 159.78 $/tonne | 189.74 $/tonne | 219.70 $/tonne | 249.66 $/tonne | 279.62 $/tonne | 309.58 $/tonne | 339.54 $/tonne |