Section 1 definition of "person with disabilities", paragraph (c) BEFORE amended by 2002-41-48, effective September 30, 2002 (BC Reg 265/2002).

(c) receives, or would receive but for having reached 65 years of age, a disability allowance or benefit under the Disability Benefits Program Act,

  Section 1 definition of "family farm" BEFORE amended by 2004-28-23(b), effective February 18, 2004 [retro from April 29, 2004 (Royal Assent)].

"family farm" means land that

(a) is classified as a farm under the Assessment Act, and

(b) is operated by

(i)  an individual, or

(ii)  a corporation whose sole activity is the operation of the land as a farm and at least 75% of whose issued share capital is beneficially owned by an individual actively engaged in operating the land as a farm;

  Section 1 definition of "board member" was added by 2004-40-41, effective May 13, 2004 (Royal Assent).

  Section 1 definition of "authorization" BEFORE amended by 2003-64-1, effective September 15, 2004 (BC Reg 417/2004).

"authorization" means the authorization provided under section 14 (1);

  Section 1 definitions of "marine diesel fuel" and "motive fuel" BEFORE amended by 2006-2-14, effective February 22, 2006 [retro from March 28, 2006 (Royal Assent)].

"marine diesel fuel" means

(a) diesel fuel, or

(b) a combination of fuels including diesel fuel

that is used in a ship as fuel for an internal combustion engine, and has a viscosity of

(c) lower than 10 centistokes when measured at a temperature of 50°C, or

(d) 10 centistokes or higher when measured at a temperature of 50°C, but is sold as diesel fuel;

"motive fuel" means

(a) diesel fuel, or

(b) a combination of fuels including diesel fuel,

for use in propelling a motor vehicle, but does not include alternative motor fuel or fuel that is taxable under section 5;

  Section 1 definition of "IFTA commercial vehicle" was added by 2007-31-16(a), effective May 31, 2007 (Royal Assent).

  Section 1 definition of "motive fuel user permit" BEFORE amended by 2007-31-16(b), effective May 31, 2007 (Royal Assent).

"motive fuel user permit" means a permit issued under the regulations authorizing a person to use, to propel a commercial motor vehicle, motive fuel that was not taxed under this Act at the time of purchase;

  Section 1 definitions of "Greater Vancouver Transportation Authority" and "Greater Vancouver transportation service region" BEFORE repealed by 2007-41-76(a), effective November 30, 2007 (BC Reg 399/2007).

"Greater Vancouver Transportation Authority" means the authority established under the Greater Vancouver Transportation Authority Act;

"Greater Vancouver transportation service region" has the same meaning "transportation service region" has in the Greater Vancouver Transportation Authority Act;

  Section 1 definitions of "South Coast British Columbia Transportation Authority" and "South Coast British Columbia transportation service region" were added by 2007-41-76(b), effective November 30, 2007 (BC Reg 399/2007).

  Section 1 definitions of "family farm", "family farm truck", "family farm truck emblem" and "farmer" BEFORE repealed by 2008-10-70(a), effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

"family farm" means land that

(a) is classified as a farm under the Assessment Act, and

(b) is operated by

(i)  an individual,

(ii)  individuals who are prescribed family members, or

(iii)  a corporation if

(A)  the corporation's sole activity is the operation of the land as a farm,

(B)  75% of the voting shares of each class of shares of the corporation that have attached to them the right to vote in the election of the directors are controlled, in the prescribed manner, by individuals who are prescribed family members, and

(C)  each of the individuals referred to in clause (B) is actively engaged in operating the land as a farm;

"family farm truck" means a farm vehicle, as defined in the Commercial Transport Regulations, that is used in the operation of a family farm;

"family farm truck emblem" means a certificate issued by the director under the regulations;

"farmer" means a person who operates a farm on land classified as a farm under the Assessment Act;

  Section 1 definitions "farm", "farm truck" and "farmer" were added by 2008-10-70(a), effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 1 definition of "locomotive fuel" BEFORE amended by 2008-10-70(b), effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

"locomotive fuel" means fuel for use in an internal combustion engine in any rolling stock or other vehicle run on rails;

  Section 1 definitions of "marine diesel fuel", and "motive fuel" BEFORE amended by 2008-10-70(c) and (d), effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

"marine diesel fuel" means

(a) diesel fuel or biodiesel fuel, or

(b) a combination of fuels including diesel fuel or biodiesel fuel

that is used in a ship as fuel for an internal combustion engine, and has a viscosity of

(c) lower than 10 centistokes when measured at a temperature of 50°C, or

(d) 10 centistokes or higher when measured at a temperature of 50°C, but is sold as diesel fuel or biodiesel fuel;

"motive fuel" means

(a) diesel fuel or biodiesel fuel, or

(b) a combination of fuels including diesel fuel or biodiesel fuel,

for use in propelling a motor vehicle, but does not include alternative motor fuel or fuel that is taxable under section 5;

  Section 1 definition of "person with disabilities", paragraph (f.1) was added by 2008-10-70(e), effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 1 definitions "buy", "deputy collector", "registered consumer certificate", "security", "sell" and "tax" were added by 2008-40-98(a), effective July 1, 2008.

  Section 1 definition of "collector" BEFORE amended by 2008-40-98(b), effective July 1, 2008.

"collector" means a person who has been appointed under section 28 (1), 29 (2) or 32 (2);

  Section 1 definition of "mistake of law" BEFORE repealed by 2008-40-98(c), effective July 1, 2008.

"mistake of law" includes any mistake that is not solely a mistake of fact;

  Section 1 definition of "registered consumer" BEFORE amended by 2008-40-98(d), effective July 1, 2008.

"registered consumer" means a person who has been issued a registered consumer certificate under section 37 (1);

  Section 1 definition of "standard reference conditions" BEFORE amended by 2008-40-98(e), effective July 1, 2008.

"standard reference conditions" means at a temperature of 15°C and an atmospheric pressure of 101.325 kPa;

  Section 1 definition of "fuel" BEFORE amended by 2009-4-32, effective February 18, 2009 [retro from March 12, 2009 (Royal Assent)].

"fuel" means any gas or liquid for use for generating power by means of an internal combustion engine;

  Section 1 definition of "alcohol based fuel" BEFORE repealed by 2009-14-41(a), effective January 1, 2010.

"alcohol based fuel" means fuel of which at least 85% is ethanol or methanol or a combination of both;

  Section 1 definitions of "biodiesel fuel", "diesel fuel", "hydrogenated-derived renewable diesel fuel", "methanol based fuel" and "renewable diesel fuel" were added by 2009-14-41(b), effective January 1, 2010.

  Section 1 definition of "collector" BEFORE amended by 2009-14-42(a), effective January 1, 2010 (BC Reg 292/2009).

"collector" means a person who is appointed as a collector under section 28;

  Section 1 definition of "coloured fuel", paragraph (c) BEFORE amended by 2009-14-41(c), effective January 1, 2010.

(c) alcohol based fuel that is used for a purpose for which coloured fuel is authorized to be used under section 15;

  Section 1 definition of "fuel", paragraph (a) BEFORE amended by 2009-14-41(d), effective January 1, 2010.

(a) any gas or liquid for use for generating power by means of an internal combustion engine, or

  Section 1 definition of "gasoline" BEFORE amended by 2009-14-41(e), effective January 1, 2010.

"gasoline" means fuel that is not alcohol based fuel, alternative motor fuel, aviation fuel, coloured fuel, jet fuel, liquefied petroleum gas, locomotive fuel, marine bunker fuel, natural gas, marine diesel fuel or motive fuel;

  Section 1 definition of "locomotive fuel" BEFORE amended by 2009-14-41(f), effective January 1, 2010.

"locomotive fuel" means fuel, other than biodiesel fuel, for use in an internal combustion engine in any rolling stock or other vehicle when run on rails;

  Section 1 definition "refiner collector" was added by 2009-14-42(b), effective January 1, 2010 (BC Reg 292/2009).

  Section 1 definition "heating oil" was added by 2010-5-184, effective July 1, 2010.

  Section 1 definition of "purchase price" BEFORE amended by 2012-8-60(a), effective May 14, 2012 (Royal Assent).

"purchase price" means

(a) with respect to fuel other than fuel referred to in paragraph (b), the price in money and the actual value of any other consideration accepted by the seller or person from whom fuel passes as the price or on account of the price of the fuel together with the costs of and charges for delivery of the fuel, interest, customs, excise and transportation, whether or not shown separately on the invoice or in any books of account or in the computation of the price, and

(b) with respect to fuel transferred or used by a person referred to in section 11 (b) or (c), the costs and expenses for material, labour and other manufacturing and processing costs, expenses and overhead, and for customs, excise, transportation, service and other costs and expenses incurred by the person before the fuel is transferred or used in British Columbia;

  Section 1 definitions of "retail dealer", "vendor" and "wholesale dealer" BEFORE amended by 2012-8-60(b), 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 its manufacture in, or 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 definition of "person with disabilities" BEFORE amended by 2011-24-13, effective August 1, 2012 (BC Reg 121/2012).

"person with disabilities" means a person who

(a) is permanently dependent on a wheelchair,

(b) is in receipt of a 100% disability pension through active service in any war while a member of Her Majesty's forces,

(c) receives, or would receive but for having reached 65 years of age, disability assistance or a supplement under the Employment and Assistance for Persons with Disabilities Act,

(d) has suffered loss of a limb,

(e) has been certified by a medical practitioner as suffering from a permanent impairment of locomotion to the extent that it would be hazardous for the person to use public transportation,

(f) has been certified by a medical practitioner as suffering from a permanent sight impairment to the extent that the person would not be eligible to hold a driver's licence under the Motor Vehicle Act,

(f.1) has been certified by a medical practitioner as suffering from a permanent mental disability to the extent that it would be hazardous for the person to use public transportation,

(g) has suffered the complete and permanent functional loss of the lower limbs, or

(h) before March 12, 1980 qualified under an enactment to receive a rebate of fuel tax as a handicapped person;

"purchase price" means the price in money and the actual value of any other consideration accepted by the seller or person from whom fuel passes as the price or on account of the price of the fuel together with the costs of and charges for delivery of the fuel, interest, customs, excise and transportation, whether or not shown separately on the invoice or in any books of account or in the computation of the price;

  Section 1 definitions of "authorization" and "authorized person" BEFORE repealed by 2013-1-81(a), effective April 1, 2013.

"authorization" means the authorization provided under section 14 (1) or 14.1 (1), as the case may be;

"authorized person" means a person who holds an authorization;

  Section 1 definition of "coloured fuel" BEFORE amended by 2013-1-81(b), effective April 1, 2013.

"coloured fuel" means

(a) fuel dyed in accordance with the regulations, and

(b) [Repealed 1997-4-18.]

(c) the following fuels if used for a purpose for which coloured fuel is authorized to be used under section 15:

(i)  methanol based fuel, or

(i)  fuel of which at least 85% is ethanol;

  Section 1 definition of "fuel", paragraph (c) was added by 2013-1-81(c), effective April 1, 2013.

  Section 1 definition of "gasoline" BEFORE amended by 2013-1-81(d), effective April 1, 2013.

"gasoline" means fuel that is not methanol based fuel, alternative motor fuel, aviation fuel, coloured fuel, jet fuel, liquefied petroleum gas, locomotive fuel, marine bunker fuel, natural gas, marine diesel fuel or motive fuel;

  Section 1 definition of "heating oil" BEFORE amended by 2013-1-81(e), effective April 1, 2013.

"heating oil" means a light fuel oil, as defined in Schedule 1 of the Carbon Tax Act, that is for use in a furnace, boiler or open flame burner;

  Section 1 definition of "light fuel oil" was added by 2013-1-81(f), effective April 1, 2013.

  Section 1 definition of "litre", paragraph (b) BEFORE amended by 2013-1-81(g), effective April 1, 2013.

(b) with respect to fuel in the form of liquefied petroleum gas, 0.5 kg;

  Section 1 definition of "locomotive fuel" BEFORE amended by 2013-1-81(h), effective April 1, 2013.

"locomotive fuel" means fuel for use in an internal combustion engine in any rolling stock or other vehicle when run on rails;

  Section 1 definitions of "non-motor fuel oil" and "propane" were added by 2013-1-81(i), effective April 1, 2013.

  Section 1 definition of "tax" BEFORE amended by 2015-8-38, 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 definition of "motive fuel" BEFORE amended by 2015-9-27, effective July 1, 2015.

"motive fuel" means

(a) diesel fuel, or

(b) a combination of fuels including diesel fuel,

for use in propelling a motor vehicle, but does not include alternative motor fuel, locomotive fuel or fuel that is taxable under section 5;

  Section 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 definition of "locomotive fuel" BEFORE amended by 2017-12-68, effective January 1, 2018 (BC Reg 213/2017).

"locomotive fuel" means fuel, other than propane, for use in an internal combustion engine in any rolling stock or other vehicle when run on rails;

  Section 1 definition of "person with disabilities", paragraph (b) BEFORE amended by 2021-18-50(a), effective April 20, 2021 [retro from June 17, 2021 (Royal Assent)].

(b) is in receipt of a 100% disability pension through active service in any war while a member of Her Majesty's forces,

  Section 1 definition of "person with disabilities", paragraph (c.1) was added by 2021-18-50(b), effective April 20, 2021 [retro from June 17, 2021 (Royal Assent)].

  Section 1.1 was enacted by 2012-8-61, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 1.1 definition of "imported fuel" BEFORE amended by 2013-1-82, effective April 1, 2013.

"imported fuel" means fuel, other than hydrogen, 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) BEFORE amended by 2015-9-28(a), 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.

  Section 1.1 (4) BEFORE amended by 2015-9-28(b), effective March 25, 2015 (Royal Assent).

(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.

  Section 1.2 was enacted by 2015-8-39, effective March 25, 2015 (Royal Assent).

  Section 2 (2) BEFORE amended by 2004-40-42, effective May 13, 2004 (Royal Assent).

(2)  If the quantity of gasoline brought into British Columbia in the supply tank and supplemental supply tanks of a motor vehicle exceeds 182 litres, the gasoline is deemed to have been purchased in British Columbia, and, unless tax has been paid under this Act in respect of that gasoline, the person in charge of the motor vehicle must pay, on the portion of the gasoline in excess of 182 litres, tax at the rate imposed under section 4 (1) (a).

  Section 2 (1) (c) BEFORE amended by 2007-31-18, effective May 31, 2007 (Royal Assent).

(c) subject to subsection (2), fuel that is brought into British Columbia in the supply tank of a motor vehicle, other than a commercial motor vehicle or a locomotive, if the fuel in the supply tank is to be used in the operation of the motor vehicle.

  Section 2 (1) BEFORE amended by 2008-40-99(a), effective July 1, 2008.

(1)  Subject to subsection (2), the following are exempt from tax under this Act:

  Section 2 (1) (b) BEFORE amended by 2008-40-99(b), effective July 1, 2008.

(b) fuel that is brought into British Columbia in the supply tank or in a supplemental supply tank of an aircraft or ship and that is to be used in the operation of the aircraft or ship;

  Section 2 (1) (c) BEFORE amended by 2008-40-99(c), effective July 1, 2008.

(c) subject to subsection (2), fuel that is brought into British Columbia in the supply tank of a motor vehicle, other than an IFTA commercial vehicle or a locomotive, if the fuel in the supply tank is to be used in the operation of the motor vehicle.

  Section 2 (2) BEFORE repealed by 2008-40-99(d), effective July 1, 2008.

(2)  If the quantity of fuel brought into British Columbia in the supply tank and supplemental supply tanks of a motor vehicle exceeds 182 litres, the fuel is deemed to have been purchased in British Columbia, and, unless tax has been paid under this Act in respect of that fuel, the person in charge of the motor vehicle must pay, on the portion of the fuel in excess of 182 litres, tax at the rate imposed under this Act.

  Section 2 (1) (b) BEFORE amended by BC Reg 18/2010 under RS1996-440-12, effective January 15, 2010 (BC Reg 18/2010).

(b) fuel that is brought into British Columbia in the supply tank or in a supplemental supply tank of an aircraft or ship, if the fuel in the supply tank or supplemental supply tank to be used in the operation of the aircraft or ship;

  Section 3.1 (1) BEFORE amended by 2009-14-43, effective January 1, 2010.

(1)  Alcohol based fuel and compressed natural gas are deemed to be liable to be taxed under this Act.

  Section 3.11 was enacted by 2010-5-185, effective July 1, 2010.

  Section 3.11 BEFORE repealed by 2013-1-83, effective April 1, 2013.

  Section 4 (1) (b) BEFORE amended by 2002-19-20, effective April 1, 2002 [retro from April 11, 2002 (Royal Assent)].

(b) inside the Greater Vancouver transportation service region must pay to the government, at the time of purchase, tax on the gasoline at the rate of 10.50¢ per litre less the applicable rate of tax payable at the time of purchase under paragraph (c), and

  Section 4 (1) (c) (ii.1) was added by 2002-19-20, effective April 1, 2002 [retro from April 11, 2002 (Royal Assent)].

  Sections 4 (1) (c) (iii) and (iv) before amended by 2002-19-20, effective April 1, 2002 [retro from April 11, 2002 (Royal Assent)].

(iii)  effective April 1, 2003, 9.5¢ per litre;

(iv)  effective April 1, 2005, 10¢ per litre.

  Section 4 (1) (a) and (b) BEFORE amended by 2003-3-21(a) and (b), effective April 1, 2003.

(a) outside the Greater Vancouver transportation service region must pay to the government, at the time of purchase, tax on the gasoline at the rate of 6.50¢ per litre,

(b) inside the Greater Vancouver transportation service region must pay to the government, at the time of purchase, tax on the gasoline at the rate of 12.5¢ per litre less the applicable rate of tax payable at the time of purchase under paragraph (c), and

  Section 4 (1) (a), (b) and (c) BEFORE amended by 2007-41-77(a) and (b), effective November 30, 2007 (BC Reg 399/2007).

(a) outside the Greater Vancouver transportation service region must pay to the government, at the time of purchase, tax on the gasoline at the rate of 7.75¢ per litre,

(b) inside the Greater Vancouver transportation service region must pay to the government, at the time of purchase, tax on the gasoline at the rate of 13.75¢ per litre less the applicable rate of tax payable at the time of purchase under paragraph (c), and

(c) inside the Greater Vancouver transportation service region must pay to the Greater Vancouver Transportation Authority, at the time of purchase, tax on the gasoline at the following rates:

  Section 4 (1.1) (a), (b) and (c) BEFORE amended by 2007-41-77(c) and (d), effective November 30, 2007 (BC Reg 399/2007).

(a) outside the Greater Vancouver transportation service region, that purchaser is deemed to be a purchaser liable to pay tax under subsection (1) (a), and

(b) inside the Greater Vancouver transportation service region, that purchaser is deemed to be a purchaser liable to pay tax under subsection (1) (b) and (c).

(c) inside the Greater Vancouver transportation service region must pay to the Greater Vancouver Transportation Authority, at the time of purchase, tax on the gasoline at the following rates:

  Section 4 (1) (d) was added by 2007-41-78, effective November 30, 2007 (BC Reg 399/2007).

  Section 4 (1.2) and (2.1) were added by 2008-40-100, effective July 1, 2008.

  Section 4 (1) (d) BEFORE amended by 2011-16-3, effective April 1, 2012 (BC Reg 11/2012).

(d) inside the South Coast British Columbia transportation service region, must, in addition to the tax payable under paragraph (c), pay to the South Coast British Columbia Transportation Authority, at the time of purchase, tax on the gasoline at the rate, not exceeding 3¢ per litre, set under section 27.1 of the South Coast British Columbia Transportation Authority Act.

  Section 4 BEFORE amended by 2012-8-62,63, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 4 (1.2) BEFORE amended by 2013-1-84, effective April 1, 2013.

(1.2)  Subject to subsection (1.3), in addition to the tax payable under subsection (1), a licensed carrier who purchases gasoline in British Columbia must pay to the government, at the time of purchase, tax on the gasoline at a rate that is equal to the rate per litre, applicable for the period in which the gasoline is purchased, set out opposite the item "Gasoline" in column 1 of the Table in Schedule 1 of the Carbon Tax Act.

  Section 4 (1.11) BEFORE amended by 2016-10-34, effective August 1, 2016 (BC Reg 180/2016).

(1.11) A purchaser of gasoline in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the gasoline is purchased, the tax under subsection (1) of this section.

  Section 4 (3) BEFORE amended by 2016-10-35, effective August 1, 2016 (BC Reg 180/2016).

(3) A person who uses in British Columbia gasoline on which tax is not otherwise payable under this section must pay to the government, on or before the 15th day of the month following the month in which the gasoline is used, tax on the gasoline at the rate set by subsection (1) (a).

  Section 4 (1) (d) (iii) was added by 2019-7-27, effective July 1, 2019.

  Section 5 (3) BEFORE amended by 2008-10-71, effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

(3)  A person who qualifies as a bona fide farmer under the Social Service Tax Act may, if authorized by the regulations to do so, claim an exemption from tax imposed under this section, or a refund of tax paid under this section.

  Section 5 (1) BEFORE amended by 2012-8-64(a), effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

(1)  A purchaser of coloured fuel must pay to the government, at the time of purchase, tax on the fuel at the rate of 3¢ per litre.

  Section 5 (1.1) was added by 2012-8-64(b), effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 5 (1) and (2) BEFORE amended by 2015-9-29, effective July 1, 2015.

(1) Subject to subsection (1.1), a purchaser of coloured fuel must pay to the government, at the time of purchase, tax on the fuel at the rate of 3¢ per litre.

(2) A person who uses coloured fuel for a purpose authorized by section 15 and on which tax is not otherwise payable under this section must pay to the government, on or before the 15th day of the month following the month in which the fuel is used, tax on that fuel at the rate set by subsection (1).

  Section 5 (2.1) was added by 2015-9-29, effective July 1, 2015.

  Section 5 (1.1) BEFORE amended by 2016-10-36, effective August 1, 2016 (BC Reg 180/2016).

(1.1) A purchaser of coloured fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the fuel is purchased, the tax under subsection (1) of this section.

  Section 5 (2) BEFORE amended by 2016-10-37, effective August 1, 2016 (BC Reg 180/2016).

(2) A person who uses coloured fuel for a purpose authorized by section 15 and on which tax is not otherwise payable under this section or section 5.1 must pay to the government, on or before the 15th day of the month following the month in which the fuel is used, tax on that fuel at the rate set by subsection (1).

  Section 5.1 was enacted by 2015-9-30, effective July 1, 2015.

  Section 5.1 (3) BEFORE amended by 2024-13-131, effective April 25, 2024 (Royal Assent).

(3) The declaration referred to in subsection (1) must be in a form acceptable to the director.

  Section 6 (4) and (5) were added by 2008-10-72, effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 6 (1) and (3) BEFORE amended by 2012-8-65, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

(1)  A purchaser of marine diesel fuel or locomotive fuel must pay to the government, at the time of purchase, tax on the fuel at the rate of 3¢ per litre.

(3)  A person who is not a purchaser but who, within British Columbia, transfers marine diesel fuel or locomotive fuel,

(a) for the person's own use or for use by another person at the first person's expense, or

(b) on behalf of or as agent for a principal for use by the principal or by another person at the principal's expense,

into the receptacle that supplies the turbine or other engine of a ship or of any rolling stock or other vehicle run on rails must pay to the government, at the time of the transfer, tax on the fuel at the rate set by subsection (1).

  Section 6 (1.1) was added by 2012-8-65, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 6 (1.1) BEFORE amended by 2016-10-36, effective August 1, 2016 (BC Reg 180/2016).

(1.1) A purchaser of marine diesel fuel or locomotive fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the fuel is purchased, the tax under subsection (1) of this section.

  Section 6 (2) and (4) BEFORE amended by 2016-10-37, effective August 1, 2016 (BC Reg 180/2016).

(2) A person who uses marine diesel fuel or locomotive fuel on which tax is not otherwise payable under this section must pay to the government, on or before the 15th day of the month following the month in which the fuel is used, tax on that fuel at the rate set by subsection (1).

(4) A person who uses locomotive fuel other than in any rolling stock or other vehicle when run on rails must pay to the government, on or before the 15th day of the month following the month in which the fuel is used, tax equal to the difference between

(a) the tax that the person would have paid on that fuel if the fuel had not been taxed as locomotive fuel, and

(b) the tax paid by the person on that fuel.

  Section 6 (3) BEFORE amended by 2016-10-38, effective August 1, 2016 (BC Reg 180/2016).

(3) A person who is not a purchaser but who, within British Columbia, transfers marine diesel fuel or locomotive fuel,

(a) for the person's own use or for use by another person at the first person's expense, or

(b) on behalf of or as agent for a principal for use by the principal or by another person at the principal's expense,

into the receptacle that supplies the turbine or other engine of a ship or of any rolling stock or other vehicle run on rails must pay to the government, on or before the 15th day of the month following the month in which the fuel is transferred, tax on the fuel at the rate set by subsection (1).

  Section 7 (1) BEFORE amended by 2001-34-21, effective August 1, 2001 [retro from August 16, 2001 (Royal Assent)].

(1)  A purchaser of jet fuel must pay to the government, at the time of purchase, tax on the fuel at the lesser of the following rates:

(a) 5¢ per litre;

(b) the rate of tax that, under the regulations, applies to the person in the circumstances under which the obligation to pay arose.

  Section 7 BEFORE amended by 2012-8-66, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 7 (1.1) BEFORE amended by 2016-10-36, effective August 1, 2016 (BC Reg 180/2016).

(1.1) A purchaser of jet fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the fuel is purchased, the tax under subsection (1) of this section.

  Section 7 (2) BEFORE amended by 2016-10-37, effective August 1, 2016 (BC Reg 180/2016).

(2) A person who uses jet fuel on which tax is not otherwise payable under this section must pay to the government, on or before the 15th day of the month following the month in which the fuel is used, tax on that fuel at the rate set by subsection (1).

  Section 7 (3) BEFORE amended by 2016-10-38, effective August 1, 2016 (BC Reg 180/2016).

(3) A person who is not a purchaser but who, within British Columbia, transfers jet fuel,

(a) for the person's own use or for use by another person at the first person's expense, or

(b) on behalf of or as agent for a principal for use by the principal or by another person at the principal's expense,

into the receptacle that supplies the turbine of an aircraft must pay to the government, on or before the 15th day of the month following the month in which the fuel is transferred, tax on the fuel at the rate set by subsection (1).

  Section 8 (1) BEFORE amended by 2001-34-22, effective August 1, 2001 [retro from August 16, 2001 (Royal Assent)].

(1)  A purchaser of aviation fuel must pay to the government, at the time of purchase, tax on the fuel at the rate of 3¢ per litre.

  Section 8 BEFORE amended by 2012-8-67, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 8 (1.1) BEFORE amended by 2016-10-36, effective August 1, 2016 (BC Reg 180/2016).

(1.1) A purchaser of aviation fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the fuel is purchased, the tax under subsection (1) of this section.

  Section 8 (2) BEFORE amended by 2016-10-37, effective August 1, 2016 (BC Reg 180/2016).

(2) A person who uses aviation fuel on which tax is not otherwise payable under this section must pay to the government, on or before the 15th day of the month following the month in which the fuel is used, tax on that fuel at the rate set by subsection (1).

  Section 8 (3) BEFORE amended by 2016-10-38, effective August 1, 2016 (BC Reg 180/2016).

(3) A person who is not a purchaser but who, within British Columbia, transfers aviation fuel,

(a) for the person's own use or for use by another person at the first person's expense, or

(b) on behalf of or as agent for a principal for use by the principal or by another person at the principal's expense,

into the receptacle that supplies the engine of an aircraft must pay to the government, on or before the 15th day of the month following the month in which the fuel is transferred, tax on the fuel at the rate set by subsection (1).

  Section 9 (2) to (6) BEFORE amended by 2013-1-85, effective April 1, 2013.

(2)  A person who

(a) is a purchaser of natural gas, or

(b) uses natural gas on which tax is not otherwise payable under this section

must pay to the government

(c) at the time of purchase, or

(d) in the case of a person described in paragraph (b), on or before the 15th day of the month following the month in which the natural gas is used,

a tax as established under subsections (3) and (4).

(3)  Natural gas used or purchased for use in a stationary internal combustion engine that compresses natural gas is subject to tax as follows:

(a) if the compressor is located outside the processing plant and is used to move marketable gas from the gas processing plant to market or in or is out of storage facilities, the tax is an amount equal to 1.9¢ on every 810.32 litres, at standard reference conditions, of natural gas used;

(b) if the compressor is located within a gas processing plant and is used to compress marketable gas, the tax is an amount equal to 1.1¢ on every 810.32 litres, at standard reference conditions, of natural gas used;

(c) if the compressor is located at a well head, along the pipeline between the well head and a processing plant, or within a gas processing plant and is used to compress gas that is not marketable gas, the natural gas used to operate the compressor is

(i)  effective April 1, 2000, subject to tax in an amount equal to 1.1¢ on every 810.32 litres, at standard reference conditions, on natural gas used,

(ii)  effective April 1, 2001, subject to tax in an amount equal to 0.55¢ on every 810.32 litres, at standard reference conditions, of natural gas used, and

(iii)  effective April 1, 2002, exempt from tax;

(d) effective April 1, 2000, natural gas is exempt from tax when used or purchased for use in compressors that are

(i)  used to transmit waste gas, composed primarily of hydrogen sulphide and carbon dioxide, within a gas processing plant or from a gas processing plant to a well, or

(ii)  are located at a well head and used to inject waste gas into a depleted well for permanent disposal.

(4)  Natural gas used or purchased for use in a stationary internal combustion engine that pumps oil is

(a) subject to a tax equal to 1.1¢ on every 810.32 litres, at standard reference conditions, on natural gas used in pumps located at the well head or within the oil processing plant, and

(b) subject to a tax equal to 1.9¢ on every 810.32 litres, at standard reference conditions, on natural gas used in pumps located along pipelines that move the oil from the well head to the oil processing plant, from the oil processing plant to market, or in or out of storage facilities.

(5)  Natural gas that is not purchased but is used in a stationary internal combustion engine other than as described in subsections (3) and (4) is subject to a tax equal to 1.1¢ on every 810.32 litres, at standard reference conditions, of natural gas.

(6)  Natural gas that is purchased for use in a stationary internal combustion engine other than as described in subsections (3) and (4) is subject to tax at 7% of the purchase price of the natural gas.

  Section 9 (2) BEFORE amended by 2015-9-31, effective July 1, 2015 (BC Reg 79/2015).

(2) Subject to subsection (4), a person who uses in a stationary internal combustion engine natural gas on which tax is not payable under Division 2, 4 or 5 of Part 3 of the Provincial Sales Tax Act must pay to the government, on or before the 15th day of the month following the month in which the natural gas is used, tax on the natural gas at the applicable rate set out in subsection (3), (5) or (6) of this section.

  Section 9.1 was enacted by 2013-1-86, effective April 1, 2013.

  Section 9.1 (3) BEFORE amended by 2015-9-31, effective July 1, 2015 (BC Reg 79/2015).

(3) If

(a) a person paid sales tax on natural gas,

(b) the person used the natural gas in a stationary internal combustion engine, and

(c) the amount of sales tax paid by the person is less than the amount of tax that would have been payable on the natural gas under section 9 of this Act if tax had been payable on that natural gas under that section,

the person must pay to the government, on or before the 15th day of the month following the month in which the natural gas is used, tax under this Act in an amount equal to the amount by which the amount of tax that would have been payable under section 9 of this Act exceeds the amount of sales tax paid by the person.

  Section 10 (1) (b) BEFORE amended by 2002-19-21, effective April 1, 2002 [retro from April 11, 2002 (Royal Assent)].

(b) inside the Greater Vancouver transportation service region must pay to the government, at the time of purchase, tax on the fuel at the rate of 11.0¢ per litre less the applicable rate of tax payable at the time of purchase under paragraph (c), and

  Section 10 (1) (c) (ii.1) was added by 2002-19-21, effective April 1, 2002 [retro from April 11, 2002 (Royal Assent)].

  Sections 10 (1) (c) (iii) and (iv) before amended by 2002-19-21, effective April 1, 2002 [retro from April 11, 2002 (Royal Assent)].

(iii)  effective April 1, 2003, 9.5¢ per litre;

(iv)  effective April 1, 2005, 10¢ per litre.

  Section 10 (1) (a) and (b) BEFORE amended by 2003-3-23(a) and (b), effective April 1, 2003.

(a) outside the Greater Vancouver transportation service region must pay to the government, at the time of purchase, tax on the fuel at the rate of 7.0¢ per litre,

(b) inside the Greater Vancouver transportation service region must pay to the government, at the time of purchase, tax on the fuel at the rate of 13¢ per litre less the applicable rate of tax payable at the time of purchase under paragraph (c), and

  Section 10 (1) (a), (b) and (c) BEFORE amended by 2007-41-77(a) and (b), effective November 30, 2007 (BC Reg 399/2007).

(a) outside the Greater Vancouver transportation service region must pay to the government, at the time of purchase, tax on the fuel at the rate of 8.25¢ per litre,

(b) inside the Greater Vancouver transportation service region must pay to the government, at the time of purchase, tax on the fuel at the rate of 14.25¢ per litre less the applicable rate of tax payable at the time of purchase under paragraph (c), and

(c) inside the Greater Vancouver transportation service region must pay to the Greater Vancouver Transportation Authority, at the time of purchase, tax on the fuel at the following rates:

  Section 10 (1.1) (a) and (b) BEFORE amended by 2007-41-77(c) and (d), effective November 30, 2007 (BC Reg 399/2007).

(a) outside the Greater Vancouver transportation service region, that purchaser is deemed to be a purchaser liable to pay tax under subsection (1) (a), and

(b) inside the Greater Vancouver transportation service region, that purchaser is deemed to be a purchaser liable to pay tax under subsection (1) (b) and (c).

  Section 10 (1) (d) was added by 2007-41-79, effective November 30, 2007 (BC Reg 399/2007).

  Section 10 (1.2) and (2.1) were added by 2008-40-101, effective July 1, 2008.

  Section 10 (1) (d) BEFORE amended by 2011-16-4, effective April 1, 2012 (BC Reg 11/2012).

(d) inside the South Coast British Columbia transportation service region, must, in addition to the tax payable under paragraph (c), pay to the South Coast British Columbia Transportation Authority, at the time of purchase, tax on the fuel at the rate, not exceeding 3¢ per litre, set under section 27.1 of the South Coast British Columbia Transportation Authority Act.

  Section 10 (2) and (2.1) BEFORE amended by 2012-8-63, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

(2)  A licensed carrier who uses in British Columbia motive fuel on which tax is not otherwise payable under subsection (1) must pay to the government, on or before the last day of the calendar month following the end of the calendar quarter in which the fuel was used, tax on that fuel at the rate established under subsection (1) (a).

(2.1)  A licensed carrier who uses in British Columbia motive fuel on which tax is not otherwise payable under subsection (1.2) must pay to the government, on or before the last day of the calendar month following the end of the calendar quarter in which the motive fuel was used, tax on the motive fuel at the rate established under that subsection.

  Section 10 (1) and (1.2) BEFORE amended by 2012-8-68(a) and (c), effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

(1)  A purchaser of motive fuel within an area

(1.2)  In addition to the tax imposed under subsection (1), a licensed carrier who purchases motive fuel must pay to the government, at the time of purchase, tax on the motive fuel at a rate that is equal to the rate per litre, applicable for the period in which the motive fuel is purchased, set out opposite the item "Light Fuel Oil" in column 1 of the Table in Schedule 1 of the Carbon Tax Act.

  Section 10 (1.11) and (1.3) were added by 2012-8-68(b) and (d), effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 10 (1.2) BEFORE amended by 2013-1-87, effective April 1, 2013.

(1.2)  Subject to subsection (1.3), in addition to the tax imposed under subsection (1), a licensed carrier who purchases motive fuel must pay to the government, at the time of purchase, tax on the motive fuel at a rate that is equal to the rate per litre, applicable for the period in which the motive fuel is purchased, set out opposite the item "Light Fuel Oil" in column 1 of the Table in Schedule 1 of the Carbon Tax Act.

  Section 10 (1.11) BEFORE amended by 2016-10-36, effective August 1, 2016 (BC Reg 180/2016).

(1.11) A purchaser of motive fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the fuel is purchased, the tax under subsection (1) of this section.

  Section 10 (3) BEFORE amended by 2016-10-39, effective August 1, 2016 (BC Reg 180/2016).

(3) A person who uses in British Columbia motive fuel on which tax is not otherwise payable under this section must pay to the government, on or before the 20th day of the month following the month in which the fuel is used, tax on that fuel at the rate established by subsection (1) (a).

  Section 10 (1) (d) (iii) was added by 2019-7-28, effective July 1, 2019.

  Section 10.1 (2) BEFORE amended by 2012-8-63, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

(2)  A licensed carrier who uses in British Columbia alternative motor fuel on which tax is not otherwise payable under subsection (1) must pay to the government, on or before the last day of the calendar month following the end of the calendar quarter in which the fuel was used, tax on that fuel at the rate established under the regulations.

  Section 10.1 (1) BEFORE amended by 2012-8-69(a), effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

(1)  A purchaser of an alternative motor fuel must pay to the government, at the time of purchase, tax on the fuel at the rate set out in the regulations.

  Section 10.1 (1.1) was added by 2012-8-69(b), effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 10.1 (1.1) BEFORE amended by 2016-10-36, effective August 1, 2016 (BC Reg 180/2016).

(1.1) A purchaser of an alternative motor fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the fuel is purchased, the tax under subsection (1) of this section.

  Section 10.1 (3) BEFORE amended by 2016-10-39, effective August 1, 2016 (BC Reg 180/2016).

(3) A person who uses in British Columbia alternative motor fuel on which tax is not otherwise payable under this section must pay to the government, on or before the 20th day of the month following the month in which the fuel is used, tax on that fuel at the rate established under the regulations.

  Section 10.2 was enacted by 2010-5-186, effective April 29, 2010 (Royal Assent).

  Section 10.2 BEFORE repealed by 2013-1-88, effective April 1, 2013.

 Transition — tax on propane under section 10.1

10.2  (1)  This section applies despite section 10.1 of this Act and section 51.2 (1) of the Motor Fuel Tax Regulation.

(2)  Sections 2.1, 2.2, 51.2 (1), 51.4 and 52 of the Motor Fuel Tax Regulation, as they read on April 30, 2010, continue to apply in respect of the tax imposed under section 10.1 on a purchase of propane as provided for in this section.

(3)  Tax is payable by a purchaser under section 10.1 (1) in respect of a purchase of propane that is taxable under that section

(a) if, before May 1, 2010, the purchase price of the propane becomes due or is paid without having become due,

(b) if, before July 1, 2010, ownership of the propane is transferred or the propane is delivered to the purchaser, or

(c) if,

(i)  before May 1, 2010, only a portion of the consideration for the propane becomes due or is paid without having become due, and

(ii)  on or after July 1, 2010, ownership of the propane is transferred and the propane is delivered to the purchaser.

(4)  Tax is not payable by a purchaser under section 10.1 (1) in respect of a purchase of propane if

(a) all of the consideration for the propane becomes due on or after May 1, 2010,

(b) none of the consideration for the propane is paid before May 1, 2010, and

(c) on or after July 1, 2010, ownership of the propane is transferred and the propane is delivered to the purchaser.

(5)  If tax is payable under section 10.1 (1) by reason of subsection (3) (c) of this section, tax is payable under section 10.1 (1) in respect of the volume of propane determined by the following formula:

volume = total volume  x

portion of purchase price purchase price

where

portion of purchase price	=	the purchase price of the propane less that portion of the purchase price of the propane that is not paid before May 1, 2010 and becomes due on or after May 1, 2010;
purchase price	=	the purchase price of the propane;
total volume	=	the total volume of the propane.

(6)  Tax is not payable under section 10.1 (2) or (3) in respect of a use of propane if the propane is used in British Columbia on or after July 1, 2010.

(7)  Sections 4.8 (2), 4.81, 4.82 (1), (3) (a) and (4), 4.83 and 4.84 of the Social Service Tax Act apply for the purposes of this section as if this section were an application section, except that

(a) a reference in those sections to "tangible personal property" is to be read as "propane", and

(b) a reference in those sections to "vendor" is to be read as "retail dealer".

(8)  The Lieutenant Governor in Council may, by regulation, repeal this section.

  Section 10.3 was enacted by 2013-1-89, effective April 1, 2013.

  Section 10.3 (2) BEFORE amended by 2016-10-40, effective August 1, 2016 (BC Reg 180/2016).

(2) A purchaser of propane in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the propane is purchased, the tax under subsection (1) of this section.

  Section 10.3 (3) BEFORE amended by 2016-10-41, effective August 1, 2016 (BC Reg 180/2016).

(3) A person who uses propane on which tax is not otherwise payable under this section must pay to the government, on or before the 15th day of the month following the month in which the propane is used, tax on that propane at the rate set by subsection (1).

  Section 11 BEFORE re-enacted by 2001-34-23, effective August 1, 2001 [retro from August 16, 2001 (Royal Assent)].

  Section 12 (1) BEFORE amended by 2007-41-80(a), effective November 30, 2007 (BC Reg 399/2007).

(1)  The taxes imposed under sections 4 (1) (c) and 10 (1) (c) that are remitted to the minister as required under this Act

  Section 12 (1) (a) BEFORE amended by 2007-41-80(b), effective November 30, 2007 (BC Reg 399/2007).

(a) are received by the minister as agent of the Greater Vancouver Transportation Authority, and

  Section 12 (1) (b) BEFORE amended by 2007-41-80(c), effective November 30, 2007 (BC Reg 399/2007).

(b) subject to subsections (2) (b) and (3) of this section, must be remitted by the minister to the Greater Vancouver Transportation Authority.

  Section 12 (2) (b) BEFORE amended by 2007-41-80(c), effective November 30, 2007 (BC Reg 399/2007).

(b) deduct the fee referred to in paragraph (a) of this subsection from the amount of tax received on behalf of the Greater Vancouver Transportation Authority

  Section 12 (2) (a) BEFORE amended by 2007-41-80(d) and (e), effective November 30, 2007 (BC Reg 399/2007).

(a) charge the Greater Vancouver Transportation Authority a fee to recover the additional costs to the government of collecting and remitting the tax imposed under sections 4 (1) (c) and 10 (1) (c), and

  Section 12 (3), (5) and (7) BEFORE amended by 2007-41-80(e), effective November 30, 2007 (BC Reg 399/2007).

(3)  The director may deduct from the amount of tax received by the minister on behalf of the Greater Vancouver Transportation Authority any amounts that the director or minister is required, under this Act or any other enactment or as a result of a judgment of a court, to refund to collectors, wholesale dealers, retail dealers or purchasers.

(5)  Without an appropriation other than this subsection, the amount that the minister must remit to the Greater Vancouver Transportation Authority under subsection (1) (b) must be paid out of the consolidated revenue fund.

(7)  The minister on behalf of the government may enter into a tax collection agreement with the Greater Vancouver Transportation Authority with respect to the tax described in subsection (1) and the fee described in subsection (2).

  Section 12.1 (2) BEFORE amended by 2008-10-73, effective April 1, 2008 [retro from May 1, 2008 (Royal Assent)].

(2)  Subject to a regulation made under subsection (3) of this section, in addition to the tax payable under sections 4 and 10, a purchaser of gasoline or motive fuel from a retail dealer delivering either of those fuels to that purchaser within the Victoria regional transit service area must pay to the government, at the time of purchase, for the raising of revenue for the purposes of the British Columbia Transit Act, a tax at the rate of 2.5¢ per litre on each litre of gasoline or motive fuel purchased by the purchaser.

  Section 12.1 BEFORE amended by 2012-8-70, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 12.1 (2.1) BEFORE amended by 2016-10-42, effective August 1, 2016 (BC Reg 180/2016).

(2.1) Despite the time for payment provided for in subsection (2), a purchaser of gasoline or motive fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the gasoline or motive fuel is purchased, the tax under subsection (2) of this section.

  Section 12.1 (2) BEFORE amended by 2018-4-42, effective April 1, 2018.

(2) Subject to a regulation made under subsection (3) of this section, in addition to the tax payable under sections 4 and 10, a purchaser of gasoline or motive fuel that is delivered to that purchaser within the Victoria regional transit service area must pay to the government, at the time of purchase, for the raising of revenue for the purposes of the British Columbia Transit Act, a tax at the rate of 3.5¢ per litre on each litre of gasoline or motive fuel purchased by the purchaser.

  Section 13 (1) and (2) BEFORE amended by 2003-3-24, effective March 1, 2003 [retro from March 12, 2003 (Royal Assent)].

(1)  In addition to the tax payable under sections 4, 10, 12 and 12.1, a purchaser of gasoline or motive fuel from a retail dealer within an area prescribed under the Build BC Act must pay to the government, at the time of purchase, for the raising of revenue for purposes of the BC Transportation Financing Authority established under that Act a prescribed tax of not more than 3.25¢ per litre of gasoline or motive fuel purchased by the purchaser and to which a regulation under section 19 of the Build BC Act applies.

(2)  In addition to the tax payable under sections 4, 10, 12 and 12.1, a person who uses in an area prescribed under the Build BC Act gasoline or motive fuel on which tax is not otherwise payable under this section must pay to the government, at the time that any tax payable by that person under section 4 (3) or 10 (3) of this Act is payable, for the purposes of the BC Transportation Financing Authority established under that Act, a prescribed tax not exceeding 3.25¢ per litre of gasoline or motive fuel used by the person and to which a regulation under section 19 of the Build BC Act applies.

  Section 13 (1) and (2) BEFORE amended by 2004-44-136(a) and (b), effective December 31, 2004 (547/2004).

(1)  In addition to the tax payable under sections 4, 10, 12 and 12.1, a purchaser of gasoline or motive fuel from a retail dealer within an area prescribed under the Build BC Act must pay to the government, at the time of purchase, for the raising of revenue for purposes of the BC Transportation Financing Authority established under that Act a prescribed tax of not more than 6.75¢ per litre of gasoline or motive fuel purchased by the purchaser and to which a regulation under section 19 of the Build BC Act applies.

(2)  In addition to the tax payable under sections 4, 10, 12 and 12.1, a person who uses in an area prescribed under the Build BC Act gasoline or motive fuel on which tax is not otherwise payable under this section must pay to the government, at the time that any tax payable by that person under section 4 (3) or 10 (3) of this Act is payable, for the purposes of the BC Transportation Financing Authority established under that Act, a prescribed tax not exceeding 6.75¢ per litre of gasoline or motive fuel used by the person and to which a regulation under section 19 of the Build BC Act applies.

  Section 13 (1) and (2) BEFORE amended by 2006-2-15, effective February 22, 2006 [retro from March 28, 2006 (Royal Assent)].

(1)  In addition to the tax payable under sections 4, 10, 12 and 12.1, a purchaser of gasoline or motive fuel from a retail dealer within an area prescribed under the Build BC Act or the Transportation Act must pay to the government, at the time of purchase, for the raising of revenue for purposes of the BC Transportation Financing Authority established under that Act a prescribed tax of not more than 6.75¢ per litre of gasoline or motive fuel purchased by the purchaser and to which a regulation under section 34 of the Transportation Act applies.

(2)  In addition to the tax payable under sections 4, 10, 12 and 12.1, a person who uses in an area prescribed under the Build BC Act or the Transportation Act gasoline or motive fuel on which tax is not otherwise payable under this section must pay to the government, at the time that any tax payable by that person under section 4 (3) or 10 (3) of this Act is payable, for the purposes of the BC Transportation Financing Authority established under that Act, a prescribed tax not exceeding 6.75¢ per litre of gasoline or motive fuel used by the person and to which a regulation under section 34 of the Transportation Act applies.

  Section 13 BEFORE re-enacted by 2012-8-71, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 13 (2) BEFORE amended by 2016-10-42, effective August 1, 2016 (BC Reg 180/2016).

(2) Despite the time for payment provided for in subsection (1), a purchaser of gasoline or motive fuel in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the gasoline or motive fuel is purchased, the tax under subsection (1) of this section.

  Section 13.1 BEFORE repealed by 2003-3-25, effective April 1, 2003.

  Section 13.2 was enacted by 2013-1-90, effective April 1, 2013.

  Section 13.2 (1) BEFORE amended by 2016-10-43, effective August 1, 2016 (BC Reg 180/2016).

(1) If

(a) a purchaser purchased fuel for a particular purpose,

(b) the purchaser subsequently uses that fuel or allows that fuel to be used for another purpose, and

(c) the amount of tax paid on that fuel under this Act was less than the amount of tax that would have been payable under this Act if that fuel had been purchased for the purpose for which it was used,

the purchaser must pay to the government, on or before the 15th day of the month following the month in which that fuel is used, tax equal to the difference between

(d) the tax that the purchaser would have paid on that fuel if that fuel had been purchased for the purpose for which it was used, and

(e) the tax paid by the purchaser on that fuel.

  Part 3, heading BEFORE amended by 2013-1-91, effective April 1, 2013.

Part 3 — Coloured Fuel, Heating Oil and Motive Fuel

  Section 13.3 was enacted by 2013-1-92, effective April 1, 2013.

  Section 14 (4) (a) and (b) BEFORE amended by 2003-64-2(b), effective September 15, 2004 (BC Reg 417/2004).

(a) a provision of this Act or the regulations, or

(b) a term or condition imposed under subsection (1) or (9).

  Section 14 (4) (c) was added by 2003-64-2(b), effective September 15, 2004 (BC Reg 417/2004).

  Section 14 (3.1) was added by 2003-64-2(a), effective October 27, 2005 (BC Reg 321/2005).

  Section 14 (8) (a) BEFORE amended by 2010-6-74, effective July 1, 2010.

(a) is served on the authorized person in a manner provided in Rule 11 (2) of the Rules of Court, or

  Section 14 (4) (b.1) was added by 2013-1-93(a), effective April 1, 2013.

  Section 14 (5) BEFORE amended by 2013-1-93(b), effective April 1, 2013.

(5)  A suspension or cancellation under subsection (4) does not relieve an authorized person from any other liability.

  Section 14 (7) BEFORE amended by 2019-36-35(a), effective October 31, 2019 (Royal Assent).

(7) Suspension or cancellation of an authorization takes effect when the notice of the suspension or cancellation is delivered to the authorized person.

  Section 14 (8) BEFORE repealed by 2019-36-35(b), effective October 31, 2019 (Royal Assent).

(8) For the purposes of subsection (7), a notice of a suspension or cancellation is delivered to an authorized person when the notice

(a) is served on the authorized person in a manner provided in Rule 4-3 (2) of the Supreme Court Civil Rules, or

(b) is left at the authorized person's place of business with an adult who appears to be employed by the authorized person.

  Section 14.1 was enacted by 2003-64-3, effective September 15, 2004 (BC Reg 417/2004).

  Part 3, heading BEFORE re-enacted by 2010-5-187, effective July 1, 2010.

Part 3 — Coloured Fuel and Motive Fuel

  Section 14.2 was enacted by 2010-5-188, effective July 1, 2010.

  Section 14.2 BEFORE repealed by 2013-1-94, effective April 1, 2013.

  Section 15 (1) BEFORE amended by 2005-16-28, effective February 16, 2005 [retro from March 3, 2005 (Royal Assent)].

(1)  Subject to section 15.1, a person must not use coloured fuel except for the purpose of operating one or more of the following:

(a) a ship;

(b) a tractor when used on other than a highway;

(c) an industrial machine when used on other than a highway;

(d) a prescribed type of motor vehicle when used by the logging industry other than on a highway;

(e) a prescribed type of motor vehicle when used by the mining industry other than on a highway in respect of a mineral mining operation;

(f) a stationary engine or portable engine;

(g) a road building machine within a highway project area or used by or for the government in construction or repair of roads maintained by the government;

(h) a commercial motor vehicle, other than a pick-up truck, when used on other than a highway for the transportation of

(i)  drilling rigs, drilling equipment and supplies,

(ii)  fuel, water, well-servicing equipment and supplies, and

(iii)  geophysical and seismic equipment and supplies,

for persons actively engaged in exploring or drilling for petroleum and natural gas;

(i) a tractor when used on a highway by or on behalf of a farmer for the purposes of the farmer's farm;

(j) a family farm truck being used for the purposes of the family farm if the operator of the family farm truck is carrying a family farm truck emblem issued for that truck;

(k) a tractor, industrial machine or road building machine when proceeding to or returning from a location where the use of coloured fuel in the vehicle is otherwise authorized under paragraph (b), (c) or (g);

(l) a vehicle that is ordinarily used for a purpose authorized under paragraph (d) or (e) and in respect of which a temporary operating permit has been issued under the Commercial Transport Act.

  Section 15 (1) BEFORE amended by 2006-2-16(a), effective February 22, 2006 [retro from March 28, 2006 (Royal Assent)].

(1)  Subject to section 15.1, a person must not purchase or use coloured fuel except for the purpose of operating one or more of the following:

  Section 15 (1) (i.1) BEFORE repealed by 2006-2-16(b), effective February 22, 2006 [retro from March 28, 2006 (Royal Assent)].

(i.1) a motor vehicle that

(i)  is not licensed to operate on a highway,

(ii)  is operated on land that is classified as a farm under the Assessment Act, and

(iii)  is operated by or on behalf of a farmer for the purposes of the farmer's farm;

  Section 15 (1) (k) BEFORE amended by 2006-2-16(c), effective February 22, 2006 [retro from March 28, 2006 (Royal Assent)].

(k) a tractor, a motor vehicle referred to in paragraph (i.1), an industrial machine or a road building machine, when proceeding to or returning from a location where the use of coloured fuel in the vehicle is otherwise authorized under paragraph (b), (c), (g) or (i.1);

  Section 15 (1) (m) was added by 2006-2-16(d), effective February 22, 2006 [retro from March 28, 2006 (Royal Assent)].

  Section 15 (1) (j) BEFORE amended by 2008-10-74, effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

(j) a family farm truck being used for the purposes of the family farm if the operator of the family farm truck is carrying a family farm truck emblem issued for that truck;

  Section 15 (1) (a.1) was added by 2015-9-32, effective July 1, 2015.

  Section 15 (3) BEFORE amended by 2016-10-37, effective August 1, 2016 (BC Reg 180/2016).

(3) A person who uses coloured fuel for a purpose not authorized by subsection (1) must pay to the government, on or before the 15th day of the month following the month in which the fuel is used, tax equal to the difference between

(a) the tax that the person would have paid on that fuel if the fuel had not been taxed as coloured fuel, and

(b) the tax paid by the person on that fuel.

  Section 15.1 (1) BEFORE amended by 2005-16-29, effective February 16, 2005 [retro from March 3, 2005 (Royal Assent)].

(1)  Subject to subsection (2), a person may use coloured fuel for a purpose not authorized by section 15, but only to operate a motor vehicle that

(a) is used in a logging or mineral mining operation,

(b) is not licensed to operate on a highway, and

(c) is not used on a highway.

  Section 15.1 BEFORE repealed by 2006-2-17, effective February 22, 2006 [retro from March 28, 2006 (Royal Assent)].

  Section 16 (1) and (2) BEFORE amended by 2007-31-20, effective May 31, 2007 (Royal Assent).

(1)  A carrier who brings motive fuel into British Columbia in the supply tank of a commercial motor vehicle must

(a) have in the carrier's possession a carrier licence and display carrier decals on the commercial motor vehicle,

(b) have in the carrier's possession a motive fuel user permit, or

(c) immediately obtain a motive fuel user permit.

(2)  A licensed carrier who brings gasoline into British Columbia in the supply tank of a commercial motor vehicle must have in the carrier's possession a carrier licence and display carrier decals on the commercial motor vehicle.

  Part 3.1, sections 16.1 to 16.8 were enacted by 2013-1-95, effective April 1, 2013.

  Section 16.6 BEFORE amended by 2024-13-131, effective April 25, 2024 (Royal Assent).

  Section 16.7 (5) BEFORE amended by 2016-10-44, effective August 1, 2016 (BC Reg 180/2016).

(5) A person who uses or allows another person to use a substance contrary to subsection (2), (3) or (4) must pay to the government, on or before the 15th day of the month following the month in which the substance is used, tax at the rate of 15¢ per litre.

  Section 19 (4) BEFORE amended by 2009-14-44, effective September 2, 2009 [retro from October 29, 2009 (Royal Assent)].

(4)  The director may suspend or cancel a licence issued under this section if the licensee fails to comply with this Act, the regulations or the terms and conditions of the licence set out on the application.

  Section 19 (3.1) and (3.2) were added by 2015-8-40, effective March 25, 2015 (Royal Assent).

  Section 19 (2) BEFORE amended by 2019-36-36, effective October 31, 2019 (Royal Assent).

(2) If the director refuses to issue or renew a licence to a carrier, the director must, on the request of the carrier, provide written reasons to the carrier for the director's refusal.

  Section 19 (3) BEFORE amended by 2022-11-37, effective June 2, 2022 (Royal Assent).

(3) An application under subsection (1) must be in the prescribed form and must contain or incorporate by reference the terms and conditions of the licence with which the carrier agrees to comply and to which the carrier agrees to be bound, and any other information required by the director.

  Section 19 (3) BEFORE amended by 2024-13-132, effective April 25, 2024 (Royal Assent).

(3) An application under subsection (1) must be in the form specified by the director and must contain or incorporate by reference the terms and conditions of the licence with which the carrier agrees to comply and to which the carrier agrees to be bound, and any other information required by the director.

  Section 20 (1) BEFORE amended by 2008-40-102, effective July 1, 2008.

(1)  If the director is satisfied that taxes or an amount equal to taxes have been paid in error, other than an error that is a mistake of law, the director must refund from the consolidated revenue fund to the person entitled the amount of the overpayment.

  Section 20 BEFORE amended by 2012-8-72, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 20.1 (1) BEFORE amended by 2013-1-96, effective February 28, 2013 (Royal Assent).

"Taxation Agreement" means the Nisg̱a'a Nation Taxation Agreement tabled in the Legislative Assembly on November 30, 1998, but does not include any amendments made to that agreement after that date.

  Section 20.101 (1) BEFORE repealed by 2011-11-62, effective June 2, 2010 (Royal Assent).

(1)  In this section, "tax treatment agreement" means an agreement among a treaty first nation, British Columbia and Canada that,

(a) under the chapter of the treaty first nation's final agreement that sets out the agreement of the parties in relation to taxation, is required to come into effect on the date the final agreement comes into effect, and

(b) is tabled in the Legislative Assembly on or before the date settlement legislation in relation to the final agreement receives Third Reading,

and, for greater certainty, does not include amendments to the agreement made after the date the settlement legislation receives Third Reading.

  Section 20.11 was enacted by 2008-40-103, effective July 1, 2008.

  Section 20.11 was re-enacted by 2007-36-124, effective April 3, 2009 (BC Reg 55/2009).

  Section 20.11 was renumbered 20.101 by 2009-14-45, effective September 2, 2009 [retro from October 29, 2009 (Royal Assent)].

  Section 20.11 (1) BEFORE amended by 2012-8-73, 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 20.11 (1.1) was added by 2012-8-73, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 20.11 (3.1) and (6) were added by 2013-1-97(a) and (c), effective April 1, 2013.

  Section 20.11 (4) BEFORE amended by 2013-1-97(b), effective April 1, 2013.

(4)  A deputy collector or retail dealer who has received an amount under subsection (2) or (3) for a fuel is not entitled to and must not request a refund of the security from the person who sold the fuel to the deputy collector or retail dealer.

  Section 20.11 (2), (3) and (3.1) BEFORE amended by 2015-9-33, effective July 1, 2015.

(2) 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 is not liable to pay tax on that purchase, or

(b) was not sold and is not to be sold to a purchaser,

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.

(3) If the director is satisfied that

(a) a person who is a collector, deputy collector or retail dealer has paid security on fuel,

(b) the amount of the security was calculated on the basis that the fuel would be sold to a purchaser who would be liable to pay tax at a particular rate established under this Act, and

(c) the fuel was or will be sold to a purchaser liable to pay a lower rate of tax,

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.

(3.1) If the director is satisfied that

(a) a collector, deputy collector or retail dealer has paid an amount as security on a substance bought as a fuel, and

(b) the substance was or will be sold in accordance with this Act as heating oil or non-motor fuel oil to a person

(i) for the person's own use or for use by another person at the first person's expense, or

(ii) on behalf of or as agent for a principal for use by the principal or by other persons at the expense of the principal,

the director must refund, from the consolidated revenue fund, that amount to the collector, deputy collector or retail dealer.

  Section 20.11 (3) (d), (3.01) and (3.2) were added by 2015-9-33, effective July 1, 2015.

  Section 20.11 (1.2) was added by 2018-4-43(a), effective February 18, 2014 [retro from March 15, 2018 (Royal Assent)].

Section 20.11 (1.2) was further amended by 2018-4-44(a), effective July 1, 2015 [retro from March 15, 2018 (Royal Assent)].

  Section 20.11 (4) and (5) BEFORE amended by 2018-4-43(b), effective February 18, 2014 [retro from March 15, 2018 (Royal Assent)].

(4) A deputy collector or retail dealer who has received an amount under subsection (2), (3) or (3.1) for a fuel is not entitled to and must not request a refund of the security from the person who sold the fuel to the deputy collector or retail dealer.

(5) If a vendor, wholesale dealer or retail dealer receives an amount under subsection (2) or (3) 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 20.11 (3.01) (part) BEFORE amended by 2018-4-44(b), effective July 1, 2015 [retro from March 15, 2018 (Royal Assent)].

(3.01) A refund is not payable under subsection (2) or (3) in respect of the fuel if,

  Section 20.11 (3.01) (c) was added by 2019-7-29, effective January 1, 2018 [retro from April 11, 2019 (Royal Assent)].

  Section 20.12 was enacted by 2015-9-34, effective July 1, 2015.

  Section 20.2 was enacted by 2004-40-43, effective May 13, 2004 (Royal Assent).

  Section 20.2 (1) BEFORE amended by 2008-40-104, effective July 1, 2008.

(1)  Despite section 20 (2), if the director is satisfied that the total of the amount paid by one or more board members who are jointly and severally liable with the corporation under section 45.1 (1) and the amount, if any, paid by the corporation exceeds the amount owed by the corporation under this Act for the period that the board members who made the payments were jointly and severally liable with the corporation, the director must pay a refund from the consolidated revenue fund in accordance with the following:

  Section 20.2 (1) (part) BEFORE amended by BC Reg 18/2010 under RS1996-440-12, effective January 15, 2010 (BC Reg 18/2010).

(1)  Despite sections 20 (2) and 20.11, or any regulation that requires the payment of a refund of amounts collected or security to a corporation,, if the director is satisfied that the total of the amount paid by one or more board members who are jointly and severally liable with the corporation under section 45.1 (1) and the amount, if any, paid by the corporation exceeds the amount owed by the corporation under this Act for the period that the board members who made the payments were jointly and severally liable with the corporation, the director must pay a refund from the consolidated revenue fund in accordance with the following:

  Section 20.2 (1) (part) BEFORE amended by 2015-9-35, effective July 1, 2015.

(1) Despite sections 20 (2) and 20.11, or any regulation that requires the payment of a refund of amounts collected or security to a corporation, if the director is satisfied that the total of the amount paid by one or more board members who are jointly and severally liable with the corporation under section 45.1 (1) and the amount, if any, paid by the corporation exceeds the amount owed by the corporation under this Act for the period that the board members who made the payments were jointly and severally liable with the corporation, the director must pay a refund from the consolidated revenue fund in accordance with the following:

  Section 21 BEFORE re-enacted by 2008-40-105, effective July 1, 2008.

  Section 21 BEFORE re-enacted by 2015-8-41, effective June 9, 2015 (BC Reg 102/2015).

  Section 22 (2) BEFORE amended by 2003-3-26, effective April 1, 2003.

(2)  If a person has also paid tax imposed under section 12.1, 13 or 13.1 in respect of fuel described in subsection (1), the director must, in addition to the refund under subsection (1), pay from the consolidated revenue fund to that person a refund equal to the amount of tax paid on the fuel under section 12.1, 13 or 13.1.

  Section 22 (1) BEFORE amended by 2008-10-75, effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

(1)  If a person has paid tax imposed under section 4 or 10 in respect of fuel used for a purpose for which coloured fuel is authorized to be used under section 15 (1) (d), (e) or (h) or in respect of fuel used in a family farm truck while being operated internationally for the purpose specified in section 15 (1) (j), the director must pay to that person from the consolidated revenue fund a refund equal to the difference between the tax paid on the fuel under section 4 or 10 and the tax that would have been payable under section 5 had the fuel been coloured fuel.

  Section 22.1 was enacted by 2015-9-36, effective July 1, 2015.

  Section 23 (1) BEFORE amended by 2004-28-27, effective January 1, 2004 [retro from April 29, 2004 (Royal Assent)].

(1)  If a person with disabilities who is 16 years of age or older owns or leases a motor vehicle and has paid tax imposed by this Act on fuel used to propel the motor vehicle, the director must pay to the person from the consolidated revenue fund a refund equal to the tax paid up to a maximum aggregate refund amount of $400 during the period from August 1 in any year to July 31 in the following year.

  Section 24.1 was enacted by 2014-4-29, effective June 23, 2014 (BC Reg 116/2014).

  Section 25 (2) BEFORE amended by 2008-40-106(a), effective July 1, 2008.

(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 director or authorized employee of the corporation.

  Section 25 (3) was added by 2008-40-106(b), effective July 1, 2008.

  Section 25 (1) and (2) BEFORE amended by 2013-1-98(a) and (b), effective April 1, 2013.

(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 25 (2.1) was added by 2013-1-98(c), effective April 1, 2013.

  Section 25 (1) BEFORE amended by 2024-13-133, effective April 25, 2024 (Royal Assent).

(1) To claim a refund under this Act, other than under section 20.1 or 20.101, a person must submit to the director

(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

(b) any information or document required by the director.

  Section 26 (1) (b) BEFORE amended by 2007-1-12, effective May 1, 2007.

(b) a refund must not be made on a claim for a refund made more than 6 years after the date on which the amount claimed was paid.

  Section 26 (2) BEFORE amended by 2007-1-12, effective May 1, 2007.

(2)  Despite the Limitation Act, no action for a refund of tax paid in error or an amount equal to tax paid in error, other than an error that is a mistake of law, may be brought more than 6 years after the date on which the amount claimed was paid.

  Section 26 (2) BEFORE amended by 2008-40-107, effective July 1, 2008.

(2)  Despite the Limitation Act, no action for a refund of tax paid in error or an amount equal to tax paid in error, other than an error that is a mistake of law, may be brought more than 4 years after the date on which the amount claimed was paid.

  Section 26 (2) BEFORE amended by BC Reg 18/2010 under RS1996-440-12, effective January 15, 2010 (BC Reg 18/2010).

(2)  Despite the Limitation Act, an action for a refund must be not brought more than 4 years after the date on which the amount claimed was paid.

  Section 26 (1) and (2) BEFORE amended by 2015-8-42, 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 27 (2) (a) BEFORE amended by 2007-1-12, effective May 1, 2007.

(a) 6 years after the money was paid, if it was paid by an individual in respect of motor fuel for the use of that individual, or

  Section 27 BEFORE repealed by 2008-40-108, effective July 1, 2008.

  Section 28 BEFORE re-enacted by 2008-40-109, effective July 1, 2008.

  Section 28 (2.1) and (2.2) were added by 2009-14-46, effective January 1, 2010 (BC Reg 292/2009).

  Section 28 (5) was added by 2010-2-88, effective March 3, 2010, retro from March 31, 2010 (Royal Assent).

  Section 28 (5) BEFORE amended by 2013-1-99, effective April 1, 2013.

(5)  This section does not apply to the sale of natural gas, propane or hydrogen.

  Section 28 (2.3) and (2.4) were added by 2014-4-30, effective March 24, 2014 (Royal Assent).

  Section 28 (2.11) and (2.12) were added by 2015-8-43, effective March 25, 2015 (Royal Assent).

  Section 28 (1) and (2.1) BEFORE amended by 2024-13-134, effective April 25, 2024 (Royal Assent).

(1) Subject to subsection (3), 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,

(a) appoint a vendor to be a collector for a type or subcategory of a type of fuel, and

(b) make the appointment subject to any other conditions and limitations specified by the director.

(2.1) On receipt of an application in the form specified by the director, the director may

(a) appoint a collector to be a refiner collector with respect to the same type or subcategory of a type of fuel as the collector is appointed under subsection (1) (a), if

(i) the director considers the applicant suitable, and

(ii) the collector or one or more interrelated entities of the collector, individually or collectively, own and operate a crude oil refinery in Canada, and

(b) make the refiner collector appointment subject to any conditions and limitations specified by the director.

  Section 29 (1) and (2) BEFORE amended by 2008-40-110, effective July 1, 2008.

(1)  A person, other than a collector, must not sell any substance as a type of fuel unless that person purchased that substance as that type of fuel.

(2)  For the purposes of this section, the director may, on conditions the director specifies, appoint a person as a collector.

  Section 29 BEFORE re-enacted by 2012-8-74, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 30 (1) and (2) BEFORE amended by 2008-40-111(a), effective July 1, 2008.

(1)  The director may, without advance notice to a collector, suspend the collector's appointment for a period of up to 30 days if

(a) the director is satisfied that the collector knowingly gave false information on an application for the appointment, or

(b) the collector refuses or neglects to comply with

(i)  a provision of this Act or the regulations,

(ii)  a provision of the agreement referred to in section 28 (1) (b), or

(iii)  a condition specified by the director under section 29 (2) or 32 (2).

(2)  Subject to this section, the director may, by notice delivered to a collector, cancel the collector's appointment if

(a) the director is satisfied that the collector knowingly gave false information on an application for the appointment, or

(b) the collector refuses or neglects to comply with

(i)  a provision of this Act or the regulations,

(ii)  a provision of the agreement referred to in section 28 (1) (b), or

(iii)  a condition specified by the director under section 29 (2) or 32 (2).

  Section 30 (3) (part) BEFORE amended by 2008-40-111(b), effective July 1, 2008.

(3)  Cancellation of an appointment takes effect on the later of

  Section 30 (5), (6), (7) and (8) were added by 2008-40-111(c), effective July 1, 2008.

  Section 30 (1) (b) (iv) and (2) (b) (iv) were added by 2009-14-47, effective September 2, 2009 [retro from October 29, 2009 (Royal Assent)].

  Section 30 (1) (b.1) and (2) (b.1) were added by 2009-14-48(a), effective January 1, 2010 (BC Reg 292/2009).

  Section 30 (9) and (10) were added by 2009-14-48(b), effective January 1, 2010 (BC Reg 292/2009).

  Section 30 (2) (part) BEFORE amended by 2019-36-37(a), effective October 31, 2019 (Royal Assent).

(2) Subject to subsection (2.1), the director may, by notice delivered to a collector, cancel the collector's appointment

  Section 30 (3) (a) BEFORE amended by 2019-36-37(a), effective October 31, 2019 (Royal Assent).

(a) the date that notice of it is delivered to the collector, or

  Section 30 (2.1) BEFORE amended by 2019-36-37(b), effective October 31, 2019 (Royal Assent).

(2.1) Before cancelling an appointment under subsection (2), the director must give the collector

(a) notice of the reasons for the proposed cancellation, and

(b) an opportunity to show the director why the appointment should not be cancelled.

  Section 30 (6) (a) and (b) BEFORE amended by 2019-36-37(c), effective October 31, 2019 (Royal Assent).

(a) is not required to provide advance notice of the cancellation to the collector, and

(b) must provide written reasons to the collector.

  Section 30 (7) and (8) BEFORE repealed by 2025-5-11(a), effective April 1, 2025.

(7) If the appointment of a person as a collector under the Carbon Tax Act is suspended under that Act, the appointment of that person as collector under this Act is automatically suspended without notice for the same period as the suspension under the Carbon Tax Act, if both appointments are in relation to the same substance.

(8) If the appointment of a person as a collector under the Carbon Tax Act is cancelled under that Act, the appointment of that person as collector under this Act is automatically cancelled without notice if both appointments are in relation to the same substance.

  Section 30 (9) and (10) BEFORE amended by 2025-5-11(b), effective April 1, 2025.

(9) If the appointment of a person as a collector under this Act or the Carbon Tax Act is suspended under either Act, the appointment of that person as refiner collector under this Act is automatically suspended without notice for the same period as the suspension under this Act or the Carbon Tax Act.

(10) If the appointment of a person as a collector under this Act or the Carbon Tax Act is cancelled under either Act, the appointment of that person as refiner collector under this Act is automatically cancelled without notice.

  Section 31 BEFORE repealed by 2008-40-112, effective July 1, 2008.

  Section 32 BEFORE repealed by 2008-40-112, effective July 1, 2008.

  Section 33 BEFORE re-enacted by 2008-40-113, effective July 1, 2008.

  Section 33 (4) and (5) were added by 2014-4-31, effective March 24, 2014 (Royal Assent).

  Section 34 BEFORE re-enacted by 2008-40-114, effective July 1, 2008.

  Section 34 (7) BEFORE amended by 2016-10-45, effective August 1, 2016 (BC Reg 180/2016).

(7) A retail dealer or deputy collector who does not remit the tax collected in accordance with subsection (5) or (6) must remit the tax collected to the minister at the prescribed time and in the prescribed manner.

  Section 34.01 was enacted by 2014-4-32, effective March 24, 2014 (Royal Assent).

  Section 34.1 was enacted by 2008-40-115, effective July 1, 2008.

  Section 35 (1) and (2) BEFORE amended by 2008-40-116, effective July 1, 2008.

(1)  A collector must remit to the minister all taxes collected by the collector under this Act at the prescribed time and in the prescribed manner.

(2)  Despite section 21, any money received by a collector, wholesale dealer or retail dealer in respect of a sale of fuel, up to the full amount of the taxes owing, is deemed to be payment of the taxes owing by the purchaser under this Act.

  Section 35 (1) BEFORE amended by 2012-8-75, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

(1)  Subject to section 38, a collector must remit to the minister all taxes collected by the collector under this Act at the prescribed time and in the prescribed manner.

  Section 35.1 (2) BEFORE amended by 2007-14-212,Sch, effective December 1, 2007 (BC Reg 354/2007).

(2)  A person who collects an amount of tax under this Act, or collects an amount as if it were tax under this Act, 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 the regulations.

  Section 35.1 (1.1) was added by 2008-40-117, effective July 1, 2008.

  Section 35.1 (2) BEFORE amended by 2008-40-117, effective July 1, 2008.

(2)  A person who collects an amount of tax under this Act, or collects an amount as if it were tax under this Act, 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.

  Section 35.1 (3) BEFORE repealed by 2008-40-117, effective July 1, 2008.

(3)  Until an amount of tax and an amount collected as if it were tax referred to in subsection (2) are paid, the unpaid amount forms a lien and charge on the entire assets of the person who collected it, or the person's estate in the hands of any trustee, and has priority over all other claims of any person.

  Section 35.1 (1) and (1.1) BEFORE amended by 2012-8-76(a), effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

(1)  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.

(1.1)  A person, other than a collector or a 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 35.1 (1.2) was added by 2012-8-76(b), effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 35.1 BEFORE amended by 2016-10-46, effective August 1, 2016 (BC Reg 180/2016).

  Section 36 BEFORE re-enacted by 2019-7-30, effective February 20, 2015 [retro from April 11, 2019 (Royal Assent)].

  Section 37 BEFORE re-enacted by 2008-40-118, effective July 1, 2008.

  Section 37 (4) BEFORE amended by 2012-8-77, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

(4)  Sections 4 (1) to (2.1), 5 (1), 6 (1) and (3), 7 (1) and (3), 8 (1) and (3), 9 (2) (a) and (c) and (6), 10 (1) to (2.1), 10.1 (1) and (2), 12.1 (2) and 13 (1) do not apply to a purchaser who is a registered consumer with respect to the type or subcategory of a type of fuel specified on that person's registered consumer certificate.

  Section 37 (4) BEFORE amended by 2013-1-100, effective April 1, 2013.

(4)  Sections 4 (1) to (2.1), 5 (1) and (1.1), 6 (1), (1.1) and (3), 7 (1), (1.1) and (3), 8 (1), (1.1) and (3), 9 (2) (a) and (c) and (6), 10 (1) to (2.1), 10.1 (1), (1.1) and (2), 12.1 (2) and (2.1) and 13 (1) and (2) do not apply to a purchaser who is a registered consumer with respect to the type or the subcategory of a type of fuel specified on that purchaser's registered consumer certificate.

  Section 37 (3.1) and (3.2) were added by 2015-8-44, effective March 25, 2015 (Royal Assent).

  Section 37 (4) BEFORE amended by 2015-9-37, effective July 1, 2015.

(4) Sections 4 (1) to (2.1), 5 (1) and (1.1), 6 (1), (1.1) and (3), 7 (1), (1.1) and (3), 8 (1), (1.1) and (3), 10 (1) to (2.1), 10.1 (1), (1.1) and (2), 10.3 (1) and (2), 12.1 (2) and (2.1) and 13 (1) and (2) do not apply to a purchaser who is a registered consumer with respect to the type or the subcategory of a type of fuel specified on that purchaser's registered consumer certificate.

  Section 37 (1) BEFORE amended by 2024-13-134, effective April 25, 2024 (Royal Assent).

(1) Subject to subsection (3) and on receipt of an application in the form specified by the director, the director may

(a) issue a registered consumer certificate for a type or subcategory of a type of fuel specified by the director to an applicant who

(i) the director considers suitable,

(ii) is included in a prescribed category of persons, and

(iii) meets the prescribed conditions and requirements, if any, and

(b) make the registered consumer certificate subject to any other conditions and limitations specified by the director.

  Section 37.1 was enacted by 2008-40-119, effective July 1, 2008.

  Section 37.1 (1) (b) (iv) and (3) (b) (iv) were added by 2009-14-49, effective September 2, 2009 [retro from October 29, 2009 (Royal Assent)].

  Section 37.1 (3) (part) BEFORE amended by BC Reg 262/2014 under RS1996-440-12, effective December 22, 2014 (BC Reg 262/2014).

(3) Subject to subjection (4), the director may, by notice delivered to a registered consumer, cancel the registered consumer's certificate

  Section 37.1 (3) (part) BEFORE amended by 2019-36-38(a), effective October 31, 2019 (Royal Assent).

(3) Subject to subsection (4), the director may, by notice delivered to a registered consumer, cancel the registered consumer's certificate

  Section 37.1 (5) (a) BEFORE amended by 2019-36-38(a), effective October 31, 2019 (Royal Assent).

(a) the date that notice of it is delivered to the person, and

  Section 37.1 (7) (a) and (b) BEFORE amended by 2019-36-38(b), effective October 31, 2019 (Royal Assent).

(a) is not required to provide advance notice of the cancellation to the registered consumer, and

(b) must provide written reasons to the registered consumer.

  Section 37.1 (8) and (9) BEFORE repealed by 2025-5-12, effective April 1, 2025.

(8) If a registered consumer certificate issued to a person under the Carbon Tax Act is suspended under that Act, the registered consumer certificate issued to that person under this Act is automatically suspended without notice for the same period as the suspension under the Carbon Tax Act, if both certificates are in relation to the same substance.

(9) If a registered consumer certificate issued to a person under the Carbon Tax Act is cancelled under that Act, the registered consumer certificate issued to that person under this Act is automatically cancelled without notice if both certificates are in relation to the same substance.

  Section 38 (1) BEFORE amended by 2001-3-39, effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].

(1)  A collector must, in respect of fuel that is manufactured in or imported into British Columbia by the collector or that is otherwise acquired by the collector for sale in British Columbia, pay, as security to the director, within the time required by the director, an amount equal to the tax that would be collectable if that fuel were sold to a purchaser.

  Section 38 BEFORE re-enacted by 2008-40-120, effective July 1, 2008.

  Section 38 (3) BEFORE amended by 2009-14-50, effective January 1, 2010 (BC Reg 292/2009).

(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 fuel by one collector to another collector if both collectors own and operate refineries in Canada.

  Section 38 BEFORE amended by 2012-8-78, effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 38 (5.1) was added by 2016-3-43, effective March 1, 2016 [retro from March 10, 2016 (Royal Assent)].

  Section 38 (1) BEFORE amended by 2016-10-47, 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 39 (1) BEFORE amended by 2001-3-39, effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].

(1)  A deputy collector must, in respect of fuel acquired by the deputy collector from a collector, pay, as security to that collector, an amount equal to the tax that would be collectable if that fuel were sold to a purchaser.

  Section 39 BEFORE re-enacted by 2008-40-121, effective July 1, 2008.

  Section 39 (0.1) and (1.1) were added by 2016-3-44, effective March 1, 2016 [retro from March 10, 2016 (Royal Assent)].

  Section 39 (1), (3) and (4) BEFORE amended by 2016-10-48, 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

(3) For the purposes of subsections (1) and (1.1), a sale of fuel within British Columbia for the first time 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) or (1.1), as applicable, if the collector sells the fuel in circumstances other than those described in subsection (3).

  Section 40 (1) BEFORE amended by 2001-3-39, effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].

(1)  A retail dealer must, in respect of fuel acquired by the retail dealer from a collector or deputy collector, pay, as security to that person, an amount equal to the tax that would be collectable if that fuel were sold to a purchaser.

  Section 40 BEFORE re-enacted by 2008-40-122, effective July 1, 2008.

  Section 40 (1) BEFORE amended by 2016-10-49, effective August 1, 2016 (BC Reg 180/2016).

  Section 40 (1.1) was added by 2018-4-45, effective February 18, 2014 [retro from March 15, 2018 (Royal Assent)].

  Section 40.1 was enacted by 2008-40-123, effective July 1, 2008.

  Section 40.1 (4), (5) and (8) BEFORE amended by 2016-10-50, effective August 1, 2016 (BC Reg 180/2016).

(4) 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 (5), within the time required by the director.

(5) 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.

(8) The refund payable under subsection (7) 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 41 (1) BEFORE amended by 2003-64-5(a), effective June 21, 2007 (BC Reg 224/2007).

(1)  Except as limited by subsection (3), the director may enter at any reasonable time the business premises occupied by a person, or the premises where the records of the person are kept, in order to do any of the following:

  Section 41 (1) (d) was added by 2003-64-5(b), effective June 21, 2007 (BC Reg 224/2007).

  Section 41 (4) BEFORE amended by 2003-64-5(c), effective June 21, 2007 (BC Reg 224/2007).

(4)  On being satisfied by evidence on oath that there are in a place records or other things for which there are reasonable grounds to believe that they are relevant to the matters referred to in subsection (1), a justice may issue a warrant authorizing a person named in the warrant to enter the place in accordance with the warrant in order to exercise the powers referred to in subsection (1) (a) to (c).

  Section 41 (1) BEFORE amended by 2008-40-124(a), effective July 1, 2008.

(1)  Except as limited by subsection (3), the director may enter at any reasonable time the business premises occupied by a person, the premises where the records of the person are kept or the work site at which fuel is coloured, stored or used in order to do any of the following:

(a) determine whether this Act and the regulations are being or have been complied with;

(b) inspect, audit and examine books of account or other records;

(c) ascertain the quantities of fuel sold, stored, used or coloured by the person;

(d) inspect and take samples of the contents of fuel storage tanks, including fuel tanks of motor vehicles or fuel tanks mounted on motor vehicles, to ascertain compliance with this Act or the regulations.

  Section 41 (2) (part) BEFORE amended by 2008-40-124(b), effective July 1, 2008.

(2)  A person occupying premises referred to in subsection (1) must

  Section 41 (4) BEFORE amended by 2008-40-124(c), effective July 1, 2008.

(4)  On being satisfied by evidence on oath that there are in a place records or other things for which there are reasonable grounds to believe that they are relevant to the matters referred to in subsection (1), a justice may issue a warrant authorizing a person named in the warrant to enter the place in accordance with the warrant in order to exercise the powers referred to in subsection (1) (a) to (d).

  Section 41 (1) (part) BEFORE amended by 2009-14-51, effective July 1, 2008 [retro from October 29, 2009 (Royal Assent)].

(1)  Except as limited by subsection (4), to determine whether this Act and the regulations are being or have been complied with, the director may enter at any reasonable time the business premises occupied by a person, the premises where the records of the person are kept or a site at which fuel is manufactured, coloured, stored, sold or used, in order to do any of the following:

  Section 41 (1) BEFORE amended by 2013-1-101, effective April 1, 2013.

(1)  Except as limited by subsection (3), to determine whether this Act and the regulations are being or have been complied with, the director may enter at any reasonable time the business premises occupied by a person, the premises where the records of the person are kept or a site at which fuel is manufactured, coloured, stored, sold or used, in order to do any of the following:

(a) inspect, audit and examine books of account or other records;

(b) inspect, ascertain the quantities of, and take samples of fuel, including, without limitation, fuel in fuel tanks of motor vehicles, aircraft or ships or fuel tanks mounted on motor vehicles, aircraft or ships.

  Section 41.1 was enacted by 2018-4-46, effective April 1, 2020 (BC Reg 12/2020).

  Section 42 (2) and (3) were added by 2003-23-67, effective April 10, 2003 (Royal Assent).

  Section 42 (2) BEFORE amended by 2007-1-13, effective February 21, 2007 [retro from March 12, 2007 (Royal Assent)].

(2)  In making an estimate under this section the director must not consider or include a period longer than 6 years before the date of the first notice of assessment.

  Section 42 (1) BEFORE amended by 2008-40-125, effective July 1, 2008.

(1)  If a collector, wholesale dealer, retail dealer, licensed carrier, motive fuel permit holder or registered consumer fails to make a return or to remit tax as required under this Act, or if the returns are not substantiated by the records, the director may make an estimate of the amount of the tax

(a) that was collected by the collector, wholesale dealer or retail dealer or is payable by the licensed carrier, motive fuel permit holder or registered consumer, and

(b) for which the collector, wholesale dealer, retail dealer, licensed carrier, motive fuel permit holder or registered consumer has not accounted,

and that amount is deemed to be the amount collected or payable by the person in respect of whom the estimate is made.

  Section 42 (1.1) was added by 2008-40-125, effective July 1, 2008.

  Section 42 (1) and (1.1) BEFORE amended by 2016-10-51(a) to (e), 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 to 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.

(1.1) 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 42 (2.11) was added by 2016-10-51(f), effective May 19, 2016 (Royal Assent).

  Section 43 (5) was added by 2003-23-68, effective April 10, 2003 (Royal Assent).

  Section 43 (3) BEFORE amended by 2007-1-13, effective February 21, 2007 [retro from March 12, 2007 (Royal Assent)].

(3)  In making an assessment under this section the director must not consider or include a period longer than 6 years before the date of the first notice of assessment.

  Section 43 (1) BEFORE amended by 2007-14-204,Sch, effective December 1, 2007 (BC Reg 354/2007).

(1)  If it appears from an inspection, audit or examination or from other information available to the director that taxes have not been paid or remitted as required by this Act or the regulations, the director must

  Section 43 (2.01) was added by 2008-10-76, effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

  Section 43 (1) BEFORE amended by 2008-40-126(a), effective July 1, 2008.

(1)  If it appears from an inspection, audit or examination or from other information available to the director that taxes have not been paid or remitted as required under this Act, the director must

(a) calculate in the manner and by the procedure the director considers appropriate, the tax not paid or remitted, and

(b) assess the person liable to pay the tax, the collector, wholesale dealer or retail dealer.

  Section 43 (2.1) BEFORE amended by 2008-40-126(b), effective July 1, 2008.

(2.1)  If it appears from an inspection, audit or examination or from other information available to the director that a person has received a refund of tax under this Act that was in excess of the refund amount that was due to the person, the director must make an assessment against the person in an amount equal to the excess amount refunded plus interest calculated at the rate and in the manner prescribed.

  Section 43 (1.1) and (1.2) were added by 2014-4-33, effective March 24, 2014 (Royal Assent).

  Section 43 (2.02), (2.2) and (2.3) were added by 2015-8-45, effective March 25, 2015 (Royal Assent).

  Section 43 (2) (part) BEFORE amended by 2015-9-38, effective July 1, 2015.

(2) If it appears from an inspection, audit or examination or from information available to the director that fuel on which a person has paid tax under section 5 has been used for a purpose not authorized by section 15, the director must

  Section 43 (1) and (1.1) BEFORE amended by 2016-10-52, 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 43 (0.1) and (2.11) were added by 2016-10-52, effective May 19, 2016 (Royal Assent).

  Section 44 (5) and (6) were added by 2003-23-69, effective April 10, 2003 (Royal Assent).

  Section 44 (5) BEFORE amended by 2007-1-13, effective February 21, 2007 [retro from March 12, 2007 (Royal Assent)].

(5)  In imposing a penalty under this section the director must not consider or include a period longer than 6 years before the date of the first notice of assessment.

  Section 44 (1) and (3) BEFORE amended by 2008-40-127(a) and (b), effective July 1, 2008.

(1)  If it appears from an inspection, audit or examination or from other information available to the director that an amount of tax imposed under this Act should have been but was not collected, the director must impose on the person who should have collected the tax a penalty equal to the amount of the tax that should have been collected, plus interest calculated at the rate and in the manner prescribed.

(3)  If a person is assessed a penalty under subsection (2), that person must not be assessed under subsection (1) in respect of the motor fuel that gave rise to the assessment under subsection (2).

  Section 44 (2) BEFORE repealed by 2008-40-127(b), effective July 1, 2008.

(2)  If it appears from an inspection, audit or examination or from other information available to the director that an amount of security imposed under this Act should have been but was not paid, the director must impose on the person who should have paid that amount of security a penalty equal to the amount of security that should have been paid, plus interest calculated at the rate and in the manner prescribed.

  Section 44 (4) BEFORE amended by 2008-40-127(c), effective July 1, 2008.

(4)  A person who has paid an amount imposed under subsection (1) or (2) may, in a court of competent jurisdiction, sue the person who was liable to pay the tax in order to recover the amount imposed under subsection (1), and any amount recovered in the action may be retained by the plaintiff as compensation for the amount paid under subsection (1).

  Section 44 (5.1) was added by 2008-40-127(d), effective July 1, 2008.

  Section 44 (1.1) was added by 2014-4-34, effective March 24, 2014 (Royal Assent).

  Section 44 (3) BEFORE amended by 2014-4-34, effective March 24, 2014 (Royal Assent).

(3)  If a person is assessed for failing to pay security under section 43, 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 43.

  Section 44 (3) (c) and (d) were added by 2016-10-53, effective May 19, 2016 (Royal Assent).

  Section 45 (a) and (c) BEFORE amended by 2007-14-204,Sch, effective December 1, 2007 (BC Reg 354/2007).

(a) if the director is satisfied that a person wilfully failed to remit tax collected as required by this Act or the regulations, impose on the person a penalty equal to 100% of the amount not remitted;

(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 as required by this Act or the regulations, impose on the person a penalty equal to 10% of the amount not remitted or paid.

  Section 45 was renumbered as 45 (1) by 2008-40-128(a), effective July 1, 2008.

  Section 45 (1) (a) and (b) BEFORE amended by 2008-40-128(b), effective July 1, 2008.

(a) if the director is satisfied that a person wilfully failed to remit tax collected as required under this Act, impose on the person a penalty equal to 100% of the amount not remitted;

(b) if the director is satisfied that a person evaded the payment of tax 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;

  Section 45 (1) (c) BEFORE amended by 2008-40-128(c), effective July 1, 2008.

(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 as required under this Act, impose on the person a penalty equal to 10% of the amount not remitted or paid.

  Section 45 (1) was renumbered as section 45 by BC Reg 18/2010 under RS1996-440-12, effective January 15, 2010 (BC Reg 18/2010).

  Section 45 (2) and (3) were added by 2010-2-89, effective March 3, 2010 [retro from March 31, 2010 (Royal Assent).

  Section 45 BEFORE amended by 2014-4-35, effective March 24, 2014 (Royal Assent).

  Section 45 (1) BEFORE amended by 2016-10-54, 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 willful 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 45 (1) (b) BEFORE amended by 2024-13-135, 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 21 (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 25 (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 45.1 was enacted by 2004-40-43, effective May 13, 2004 (Royal Assent).

  Section 45.1 (1) (a) and (b) BEFORE amended by 2015-8-46(a), effective March 25, 2015 (Royal Assent).

(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.

  Section 45.1 (2) (a) BEFORE amended by 2015-8-46(b), effective March 25, 2015 (Royal Assent).

(a) a certificate has been filed under section 55 (1 with respect to the amount the corporation is liable to pay under this Act;

  Section 45.1 (2) (d) BEFORE amended by 2015-8-46(c), effective March 25, 2015 (Royal Assent).

(d) a receiving order has been made against the corporation under the Bankruptcy and Insolvency Act (Canada);

  Section 45.1 (2) (e) BEFORE amended by 2015-8-46(d), effective March 25, 2015 (Royal Assent).

(e) the corporation has obtained a court order granting a stay of proceedings under section 11 (3) of the Companies' Creditors Arrangement Act (Canada);

  Section 45.2 was enacted by 2004-40-43, effective May 13, 2004 (Royal Assent).

  Section 45.2 (5) BEFORE amended by 2019-36-39, 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 45.2 (1) BEFORE amended by 2024-13-136, 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 45.3 was enacted by 2005-16-30, effective February 16, 2005 [retro from March 3, 2005 (Royal Assent)].

  Section 45.3 (1) BEFORE amended by 2006-2-18, effective February 22, 2006 [retro from March 28, 2006 (Royal Assent)].

(1)  If the director is satisfied that a person purchased or used coloured fuel other than as authorized by section 15 or 15.1, the director may impose on the person a penalty equal to 3 times the tax that would have been payable on the fuel if it had not been coloured fuel.

  Section 45.3 (1) BEFORE amended by 2015-9-39, effective July 1, 2015 (BC Reg 79/2015).

(1) If the director is satisfied that a person purchased or used coloured fuel other than as authorized by section 15, the director may impose on the person a penalty equal to 3 times the tax that would have been payable on the fuel if it had not been coloured fuel.

  Section 45.3 (1.1), (1.2), and (1.3) were added by 2015-9-39, effective July 1, 2015 (BC Reg 79/2015).

  Section 45.3 (2) BEFORE amended by 2015-9-40, effective July 1, 2015.

(2) A penalty under subsection (1) is in addition to any tax that is payable under section 5 or 15 (3) in respect of the coloured fuel.

  Section 45.4 was enacted by 2013-1-102, effective April 1, 2013.

  Sections 45.5 to 45.9 were enacted by 2024-13-137, effective July 1, 2024.

  Section 46 (2) and (3) were added by 2003-23-70, effective April 10, 2003 (Royal Assent).

  Section 46 (1) BEFORE amended by 2005-16-31, effective February 16, 2005 [retro from March 3, 2005 (Royal Assent)].

(1)  On making an estimate or assessment under section 42 or 43 or imposing a penalty under section 44 or 45, the director must issue a notice of assessment to the person liable to pay the amount estimated, assessed or imposed.

  Section 46 (1) BEFORE amended by 2008-40-129, effective July 1, 2008.

(1)  On making an estimate or assessment under section 42 or 43 or imposing a penalty under section 44, 45 or 45.3, the director must issue a notice of assessment to the person liable to pay the amount estimated, assessed or imposed.

  Section 46 (1) BEFORE amended by 2013-1-103, effective April 1, 2013.

(1)  On making an estimate or assessment under section 42, 43 or 46.1 or imposing a penalty under section 44, 45 or 45.3, the director must issue a notice of assessment to the person liable to pay the amount estimated, assessed or imposed.

  Section 46 (1.1) was added by 2014-4-36(a), effective June 23, 2014 (BC Reg 116/2014).

  Section 46 (2) BEFORE amended by 2014-4-36(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 46 (1) BEFORE amended by 2015-8-47(a), effective March 25, 2015 (Royal Assent).

(1) On making an estimate or assessment under section 42, 43 or 46.1 or imposing a penalty under section 44, 45, 45.3 or 45.4, the director must issue a notice of assessment to the person liable to pay the amount estimated, assessed or imposed.

  Section 46 (1.2) was added by 2015-8-47(b), effective March 25, 2015 (Royal Assent).

  Section 46 (1) (part), (1.1), (1.2) and (2) BEFORE amended by 2019-36-40, 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 48 or 48.1, the director may issue a notice of assessment to the person liable to pay the amount of interest assessed.

(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).

(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 46 (1) (b) BEFORE amended by 2018-4-47(a), effective April 1, 2020 (BC Reg 12/2020).

(b) imposes a penalty under section 44, 45, 45.3 or 45.4.

  Section 46 (1.01), (1.02) and (4) were added by 2018-4-47(b), effective April 1, 2020 (BC Reg 12/2020).

  Section 46 (1.01) (part) BEFORE amended by 2021-3-20, effective March 25, 2021 (Royal Assent).

(1.01) Despite section 51 (1) (b) of the Carbon 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 43.1 of the Carbon Tax Act as if the fee were a fee imposed under section 41.1 of this Act if

  Section 46 (1.02) (part) BEFORE amended by 2021-3-20, 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 41.1 of this Act if

  Section 46 (1) (b) BEFORE amended by 2024-13-138, effective July 1, 2024.

(b) imposes a fee under section 41.1 or imposes a penalty under section 44, 45, 45.3 or 45.4.

  Section 46.1 was enacted by 2004-40-43, effective May 13, 2004 (Royal Assent).

  Section 46.1 (1) (b) BEFORE amended by 2008-40-130, effective July 1, 2008.

(b) the amount estimated under section 42 as the tax the corporation collected during the term of the board member, including penalties and interest on that amount.

  Section 46.1 (a) and (b) BEFORE amended by 2015-8-48, effective March 25, 2015 (Royal Assent).

(a) the amount assessed under section 43 or 44 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 42

(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 47 BEFORE amended by 2019-36-41, effective October 31, 2019 (Royal Assent).

  Section 47 BEFORE amended by 2018-4-48, effective April 1, 2020 (BC Reg 12/2020).

  Section 48 (1) BEFORE amended by 2007-31-22, effective May 18, 2006 [retro from May 31, 2007 (Royal Assent)].

(1)  In addition to any amount of money payable under this Act, interest, at the prescribed rate and compounded as prescribed, is payable on the amount due from the time it was due or a later prescribed time.

  Section 48 (1) BEFORE amended by 2008-40-131, effective July 1, 2008.

(1)  In addition to any amount of money 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.

  Section 48 BEFORE re-enacted by 2014-4-37, effective June 23, 2014 (BC Reg 116/2014).

  Section 48 (1) definition of "non-assessed amount", paragraphs (c) and (d) were added by 2016-10-55(a), effective May 19, 2016 (Royal Assent).

  Section 48 (3.1) and (3.2) were added by 2016-10-55(b), effective May 19, 2016 (Royal Assent).

  Section 48 (1) definition of "non-assessed amount" (part) BEFORE amended by 2019-36-42(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 48 (2) BEFORE amended by 2019-36-42(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 48 (12) (b) BEFORE amended by 2019-36-42(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 48 (2.1) was added by 2018-4-49, effective April 1, 2020 (BC Reg 12/2020).

  Section 48.1 was enacted by 2014-4-37, effective June 23, 2014 (BC Reg 116/2014).

  Section 48.1 BEFORE amended by 2019-36-43, effective October 31, 2019 (Royal Assent).

  Section 49 (0.1) was added by 2013-1-104(a), effective April 1, 2013.

  Section 49 (1) and (2) BEFORE amended by 2013-1-104(b), effective April 1, 2013.

(1)  A justice, who is satisfied by information on oath that there are reasonable grounds to believe that section 14 (3) or 15 is not being complied with, may at any time issue a warrant, under the justice's signature, authorizing a peace officer, named in the warrant, to enter and to search any premises or motor vehicle in order to inspect and take samples of the contents of a tank or container, including the fuel supply tank of a motor vehicle.

(2)  If a peace officer has reasonable grounds to believe that section 14 (3) or 15 is not being complied with, and if it is impracticable to obtain a warrant, the peace officer may, without a warrant,

  Section 49.1 was enacted by 2008-40-132, effective July 1, 2008.

  Section 49.1 BEFORE re-enacted by 2015-8-49, effective March 25, 2015 (Royal Assent).

  Section 50 (1) (b) BEFORE amended by 2003-23-71, effective April 10, 2003 (Royal Assent).

(b) a refund under section 20, 20.1, 21, 22, 23, 24 or 27 (3);

  Section 50 (1) (b) BEFORE amended by 2004-40-44(a), effective May 13, 2004 (Royal Assent).

(b) a refund under section 20, 20.1, 21, 22, 23, 24 or 27 (3) or under the regulations;

  Section 50 (1) (d) BEFORE amended by 2004-40-44(b), effective May 13, 2004 (Royal Assent).

(d) an estimate, assessment or imposition under sections 42 to 45 and 48;

  Section 50 (1) (g) was added by 2004-40-44(c), effective May 13, 2004 (Royal Assent).

  Section 50 (1) (a) BEFORE amended by 2003-64-6, effective September 15, 2004 (BC Reg 417/2004).

(a) a suspension or cancellation of an authorization under section 14 (4);

  Section 50 (1) (d) BEFORE amended by 2005-16-32, effective February 16, 2005 [retro from March 3, 2005 (Royal Assent)].

(d) an estimate, assessment or imposition under sections 42 to 45, 46.1 and 48;

  Section 50 (1) (b) and (c) BEFORE amended by 2008-40-133(a) and (b), effective July 1, 2008.

(b) a refund under section 20, 20.1, 20.2, 21, 22, 23, 24 or 27 (3) or under the regulations;

(c) a cancellation of an appointment of a collector under section 30;

  Section 50 (c.1) to (c.3) were added by 2008-40-133(c), effective July 1, 2008.

  Section 50 (g) BEFORE amended by 2008-40-133(d), effective July 1, 2008.

(g) a decision of the director under section 45.2 (2) (b).

  Section 50 (1.1) was added by 2008-40-134(a), effective July 1, 2008.

  Section 50 (4) (b) BEFORE amended by 2008-40-134(b), effective July 1, 2008.

(b) affirm, amend or change the assessment, decision, estimate, interest charge, penalty or the nature of the assessment, and

  Section 50 (5) and (6) were added by 2008-40-134(c), effective July 1, 2008.

  Section 50 (1) (c.4) was added by 2009-14-52(a), effective July 1, 2008 [retro from October 29, 2009 (Royal Assent)].

  Section 50 (5) (part) BEFORE amended by 2009-14-52(b), effective July 1, 2008 [retro from October 29, 2009 (Royal Assent)].

(5)  If an appeal relates to a matter referred to in subsection (1) (c.3), the minister may

  Section 50 (6) (part) BEFORE amended by 2009-14-52(c), effective July 1, 2008 [retro from October 29, 2009 (Royal Assent)].

(6)  If an appeal relates to a matter referred to in subsection (1) (c.4), the minister may

  Section 50 (7) was added by 2009-14-52(d), effective July 1, 2008 [retro from October 29, 2009 (Royal Assent)].

  Section 50 (1) (b) BEFORE amended by 2009-14-53, effective September 2, 2009 [retro from October 29, 2009 (Royal Assent)].

(b) a refund under section 20, 20.1, 20.11, 20.2, 21, 22, 23 or 24 or under the regulations;

  Section 50 (1) (c) BEFORE amended by 2009-14-54(a) and (b), effective January 1, 2010 (BC Reg 292/2009).

(c) a cancellation of an appointment of a collector under section 30 (2) (a) or (b);

  Section 50 (1) (c.2) BEFORE amended by 2009-14-54(a), effective January 1, 2010 (BC Reg 292/2009).

(c.2) a refusal to appoint a collector under section 28 or to issue a registered consumer certificate under section 37;

  Section 50 (1.1) BEFORE amended by 2009-14-54(c), effective January 1, 2010 (BC Reg 292/2009).

(1.1)  If the director cancels a collector's appointment under section 30 (2) (c) or cancels a registered consumer certificate under section 37.1 (3) (c), an appeal lies from the decision of the director to the minister, unless an appeal is not permitted under the regulations.

  Section 50 (5) (b) (i) BEFORE amended by 2009-14-54(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 50 (1) (a), (b) and (d) BEFORE amended by 2013-1-105, effective April 1, 2013.

(a) a suspension or cancellation of an authorization under section 14 or 14.1;

(b) a refund under section 20, 20.1, 20.101, 20.11, 20.2, 21, 22, 23 or 24 or under the regulations;

(d) an estimate, assessment or imposition under section 42, 43, 44, 45, 45.3, 46.1 or 48;

  Section 50 (1) (d) BEFORE amended by 2014-4-38, effective June 23, 2014 (BC Reg 116/2014).

(d) an estimate, assessment or imposition under section 42, 43, 44, 45, 45.3, 45.4, 46.1 or 48;

  Section 50 (1) (b) BEFORE amended by 2015-9-41, effective July 1, 2015.

(b) a refund under section 9.1 (2), 20, 20.1, 20.101, 20.11, 20.2, 21, 22, 23 or 24 or under the regulations;

  Section 50 (1) (b) BEFORE amended by 2016-10-56, effective May 19, 2016 (Royal Assent).

(b) a refund under section 9.1 (2), 20, 20.1, 20.101, 20.11, 20.12, 20.2, 21, 22, 23 or 24 or under the regulations;

  Section 50 (1) (c.4) BEFORE amended by 2019-7-31, effective April 11, 2019 (Royal Assent).

(c.4) a refusal of an authorization under section 29 (2);

  Section 50 (2) BEFORE amended by 2019-36-44(a), effective October 31, 2019 (Royal Assent).

(2) 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 50 (4) (c) BEFORE amended by 2019-36-44(b), effective October 31, 2019 (Royal Assent).

(c) promptly notify the appellant in writing of the result of the appeal.

  Section 50 (8) and (9) were added by 2020-18-56, effective August 14, 2020 (Royal Assent).

  Section 50 (4) (b) BEFORE amended by 2024-13-140(a), effective April 25, 2024 (Royal Assent).

(b) subject to subsections (5) and (6), affirm, amend or change the assessment, decision, estimate, amount imposed or the nature of the assessment, and

  Section 50 (4.1), (4.2) and (4.3) were added by 2024-13-140(b), effective April 25, 2024 (Royal Assent).

  Section 50 (1) (d) BEFORE amended by 2024-13-139, effective July 1, 2024.

(d) an estimate, assessment or imposition under section 42, 43, 44, 45, 45.3, 45.4, 46.1, 48 or 48.1;

  Section 50.1 was enacted by 2022-11-38, effective October 1, 2022.

  Section 50.1 (1) BEFORE amended by 2024-13-141, effective April 25, 2024 (Royal Assent).

(1) The date on which a notice of appeal is given to the minister under section 50 (2) is the date it is received by the minister.

  Section 51 (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 51 (1) BEFORE amended by 2010-6-93,Sch 3, effective July 1, 2010.

(1)  A decision of the minister under section 50 (4) may be appealed to the Supreme Court by way of an originating application.

  Section 51 (6) BEFORE repealed by 2021-18-51, effective June 17, 2021 (Royal Assent).

(6) 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 51 (1) BEFORE amended by 2024-13-142, effective April 25, 2024 (Royal Assent).

(1) A decision of the minister under section 50 (4) may be appealed to the Supreme Court by way of a petition proceeding.

  Section 51 (2) BEFORE amended by 2024-13-143, 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 51 (2.1) was added by 2024-13-143, effective July 1, 2024 (BC Reg 133/2024).

  Section 52 (2) BEFORE amended by 2008-40-135, effective July 1, 2008.

(2)  If the director's or the minister's decision is set aside or the amount of an estimate, assessment or penalty reduced on appeal, the director must refund from the consolidated revenue fund to the appellant

  Section 52 (2) BEFORE amended by 2015-8-50(a), effective March 25, 2015 (Royal Assent).

(2) If the director's or the minister's decision is set aside or the amount of an estimate, assessment or amount imposed is reduced on appeal, the director must refund from the consolidated revenue fund to the appellant

(a) the amount or excess amount paid, and

(b) any additional interest or penalty imposed and paid.

  Section 52 (3) was added by 2015-8-50(b), effective March 25, 2015 (Royal Assent).

  Part 9, heading BEFORE amended by 2008-40-136, effective July 1, 2008.

Part 9 — Recovery of Taxes

  Section 53 BEFORE re-enacted by 2015-8-51, effective March 25, 2015 (Royal Assent).

  Section 53 (5) BEFORE amended by 2016-10-57, 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 54 BEFORE amended by 2008-40-137, effective July 1, 2008.

  Section 55 (1) BEFORE amended by 2008-40-138, effective July 1, 2008.

(1)  If a person fails to pay or remit money owing to the government under this Act, the director may issue a certificate specifying the amount owed and the name of the person who owes it.

  Section 55 (3) BEFORE amended by 2015-8-52, 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 55 (4), (5) and (6) were added by 2015-8-52, effective March 25, 2015 (Royal Assent).

  Section 56 (1) and (2) BEFORE amended by 2008-40-139, effective July 1, 2008.

(1)  Remedies available to the government for the recovery of money under this Act may be exercised separately, concurrently or cumulatively.

(2)  The liability of a person for the payment of money under this Act is not affected by a fine or penalty imposed on or paid by the person for contravention of this Act.

  Section 57 (1) BEFORE amended by 2004-40-45, effective May 13, 2004 (Royal Assent).

(1)  In this section, "taxpayer" includes a collector, wholesale dealer, retail dealer, licensed carrier, motive fuel permit holder and registered consumer.

  Section 57 (1) BEFORE amended by 2008-40-140, effective July 1, 2008.

(1)  In this section, "taxpayer" includes a collector, wholesale dealer, retail dealer, licensed carrier, motive fuel permit holder, registered consumer and a board member who is jointly and severally liable with a corporation under section 45.1 (1).

  Section 57 (3.1) BEFORE repealed by 2019-36-45(a), effective October 31, 2019 (Royal Assent).

(3.1) A demand under this section may be served by

(a) personal service,

(b) registered mail, or

(c) electronic mail or fax.

  Section 57 (5) (a) and (b) BEFORE amended by 2019-36-45(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 57 (6) (b) BEFORE amended by 2019-36-45(b), effective October 31, 2019 (Royal Assent).

(b) 90 days after the demand is served,

  Section 57 (7) BEFORE amended by 2019-36-45(b), effective October 31, 2019 (Royal Assent).

(7) Despite subsection (6), if a demand is made in respect of a periodic payment referred to in subsection (4), 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 57 (7.1) BEFORE amended by 2019-36-45(c), effective October 31, 2019 (Royal Assent).

(7.1) 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 57.1 (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 57.1 was enacted by 2008-40-141, effective July 1, 2008.

  Section 57.1 (9) (part) BEFORE amended by 2010-21-71, effective June 3, 2010 (Royal Assent).

(9)  Despite section 62, the director must,

  Section 57.1 (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 57.1 (1) definition of "amount owing" was added by 2015-8-53(a), effective March 25, 2015 (Royal Assent).

  Section 57.1 (1) definitions of "associated corporation" and "financing statement" BEFORE amended by 2015-8-53(a), effective March 25, 2015 (Royal Assent).

"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;

"financing statement" has the same meaning as in the Miscellaneous Registrations Act, 1992;

  Section 57.1 (1) definition of "secured party" BEFORE repealed by 2015-8-53(a), effective March 25, 2015 (Royal Assent).

"secured party" has the same meaning as in the Personal Property Security Act;

  Section 57.1 (2) BEFORE amended by 2015-8-53(b), effective March 25, 2015 (Royal Assent).

(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

(i) the person,

(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

(i) the person,

(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.

  Section 57.1 (3) BEFORE amended by 2015-8-53(c), effective March 25, 2015 (Royal Assent).

(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.

  Section 57.1 (4) BEFORE amended by 2015-8-53(d), effective March 25, 2015 (Royal Assent).

(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:

(a) if the lien relates to

(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.

  Section 57.1 (7) (b) BEFORE amended by 2015-8-53(e), effective March 25, 2015 (Royal Assent).

(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),

  Section 57.1 (7) (c) and (d) BEFORE amended by 2015-8-53(f), effective March 25, 2015 (Royal Assent).

(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).

  Section 57.1 (8) and (9) BEFORE amended by 2015-8-53(g), effective March 25, 2015 (Royal Assent).

(8) If a lien results from an estimate under section 42 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 purposes of subsection (7) the new registration is deemed to be registered at the same time as the registration it revises.

(9) Despite section 62 (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.

  Section 57.1 (8.1), (8.2), (8.3) and (8.4) were added by 2015-8-53(g), effective March 25, 2015 (Royal Assent).

  Section 57.1 (14) (b) BEFORE amended by 2015-8-53(h), effective March 25, 2015 (Royal Assent).

(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,

(i) to the corporation, or

(ii) if the director considers it appropriate to do so, into the Supreme Court under Rule 10-3 of the Supreme Court Civil Rules.

  Section 57.1 (1) definition of "associated corporation" BEFORE amended by 2016-10-58, 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 57.1 (4) (a) BEFORE amended by 2016-10-58, effective May 19, 2016 (Royal Assent).

(a) if the lien relates to

(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 57.1 (11) BEFORE amended by 2016-10-58, effective May 19, 2016 (Royal Assent).

(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 confirm the director's belief that the corporations are associated.

  Section 57.1 (13) (a) and (b) BEFORE amended by 2019-36-46, 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 50 (2), the date on which the minister upholds the determination under that appeal.

  Section 57.1 (9) (part) BEFORE amended by 2023-23-138, effective May 11, 2023 (Royal Assent).

(9) Despite section 62 (1), the director must,

  Section 57.1 (10) and (13) BEFORE amended by 2024-13-144, 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.

(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 given to the corporation, and

(b) if a notice of appeal is given to the minister in respect of the determination within the time provided by section 50 (2), the date on which the minister upholds the determination under that appeal.

  Section 57.2 was enacted by 2008-40-141, effective July 1, 2008.

  Section 57.2 BEFORE re-enacted by 2015-8-54, effective March 25, 2015 (Royal Assent).

  Section 57.2 (2) and (6) BEFORE amended by 2016-10-59, 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.

(6) Subsections (3) to (5) also apply to a person who, before July 1, 2008, in a capacity described in subsection (2),

(a) took control or possession of the property of another person who has collected tax, is required to collect or remit tax or is required to pay security under this Act, and

(b) has not yet distributed the proceeds of the realization of the property.

  Section 59 BEFORE re-enacted by 2004-28-29, effective February 18, 1998 [retro from April 29, 2004 (Royal Assent)].

  Section 59 BEFORE re-enacted by 2015-8-55, effective March 25, 2015 (Royal Assent).

  Section 59 (4) to (6) BEFORE amended by 2016-5-39,Sch 1, 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

(a) in writing,

(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 60 BEFORE amended by 2013-1-106, effective April 1, 2013.

  Section 60.1 was enacted by 2008-40-142, effective July 1, 2008.

  Section 61 (3) was added by 2008-40-143, effective July 1, 2008.

  Section 61 (2) BEFORE amended by 2020-18-57, 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 62 was renumbered to 62 (1) by 2010-21-72(a), effective June 3, 2010 (Royal Assent).

  Section 62 (2) was added by 2010-21-72(b), effective June 3, 2010 (Royal Assent).

  Section 62 (1) (c) BEFORE amended by 2011-25-413, effective March 18, 2013 (BC Reg 131/2012).

[2011-25-413 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 62 (1) (c.1) was added by 2021-18-52, effective June 17, 2021 (Royal Assent).

  Section 62 BEFORE re-enacted by 2023-23-139, effective May 11, 2023 (Royal Assent).

  Section 62.1 was enacted by 2023-23-139, effective May 11, 2023 (Royal Assent).

  Section 63 (1) and (2) BEFORE amended by 2007-14-215,Sch, effective December 1, 2007 (BC Reg 354/2007).

(1)  If service of a notice or other document is required or authorized under this Act or the regulations, the notice or document is conclusively deemed to have been served if

(a) served on the person, or

(b) sent by registered mail to the last known address 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 or the regulations, the notice or document is conclusively deemed to have been served if delivered to the office of the deputy minister.

  Section 63 (1) BEFORE amended by 2008-40-144, effective July 1, 2008.

(1)  If service of a notice or other document is required or authorized under this Act, the notice or document is conclusively deemed to have been served if

(a) served on the person, or

(b) sent by registered mail to the last known address of the person according to the records of the director.

  Section 63 (1) (c) was added by 2008-40-144(d), effective July 1, 2008.

  Section 63 (3) BEFORE amended by 2008-40-144(e), effective July 1, 2008.

(3)  If service is by registered mail, the notice or document is conclusively deemed to be served 14 days after its deposit in a Canada Post Office at any place in Canada.

  Section 63 (6), (7) and (8) were added by 2008-40-144(f), effective July 1, 2008.

  Section 63 BEFORE re-enacted by 2019-36-47, effective October 31, 2019 (Royal Assent).

  Section 63.01 was enacted by 2019-36-48, effective October 31, 2019 (Royal Assent).

  Section 63.02 was enacted by 2019-36-48, effective October 31, 2019 (Royal Assent).

  Section 63.03 was enacted by 2019-36-48, effective October 31, 2019 (Royal Assent).

  Section 63.04 was enacted by 2019-36-48, effective October 31, 2019 (Royal Assent).

  Section 63.04 BEFORE repealed by 2022-11-39, effective October 1, 2022.

  Section 63.1 (1) BEFORE amended by 2008-40-145(a), effective July 1, 2008.

(1)  For any purpose related to the administration or enforcement of this Act or the regulations, the director or a person authorized by the director may, by demand notice, require from any person

  Section 63.1 (4) (part) BEFORE amended by 2008-40-145(b), effective July 1, 2008.

(4)  Under this Act, an affidavit by the director, or the authorized person referred to in subsection (1), in which are stated the facts necessary to establish

  Section 63.1 (4) (a) BEFORE amended by 2008-40-145(c), effective July 1, 2008.

(a) compliance by the director or authorized person with this section, or

  Section 63.1 (2) (a) BEFORE amended by 2019-36-49(a), effective October 31, 2019 (Royal Assent).

(a) must be delivered to the person by personal service, registered mail, electronic mail or fax,

  Section 63.1 (3) BEFORE amended by 2019-36-49(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 63.1 (1) BEFORE amended by 2024-13-145, 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

(a) a return,

(b) any information or additional information,

(c) the production of any records, or

(d) a written statement.

  Section 63.2 was enacted by 2008-40-146, effective July 1, 2008.

  Section 64 (4) (a) BEFORE amended by 2007-14-215,Sch, effective December 1, 2007 (BC Reg 354/2007).

(a) makes or participates in, assents to or acquiesces in the making of a false or deceptive statement in a return, certificate or form required to be made or filed under this Act or the regulations;

  Section 64 (4) (e) BEFORE amended by 2007-14-204,Sch, effective December 1, 2007 (BC Reg 354/2007).

(e) wilfully, in any manner, evades or attempts to evade compliance with this Act or the regulations or remittance or payment of taxes required by this Act or the regulations;

  Section 64 (4) (b), (c) and (e) BEFORE amended by 2008-40-147(a), effective July 1, 2008.

(b) in order to evade remittance of tax collected by the person, destroys, alters, mutilates, hides or otherwise disposes of a record or book of accounts of a vendor, wholesale dealer or retail dealer;

(c) in a record or book of accounts of a purchaser, vendor, wholesale dealer or retail dealer, makes or assents to or acquiesces in the making of a false or deceptive entry or omits or assents to or acquiesces in the omission to enter a material particular;

(e) wilfully, in any manner, evades or attempts to evade compliance with this Act or the regulations or remittance or payment of taxes required under this Act;

  Section 64 (5) (b) BEFORE amended by 2008-40-147(b), effective July 1, 2008.

(b) in addition, to a fine equal to the amount of any tax not collected, remitted or paid.

  Section 64 (6) BEFORE amended by 2008-40-147(c), effective July 1, 2008.

(6)  In a prosecution under subsection (4), a certificate signed by the director stating the amount of tax referred to in subsection (5) (b) is evidence of the amount of tax referred to in subsection (5) (b).

  Section 64 (3) BEFORE amended by 2010-21-71, effective June 3, 2010 (Royal Assent).

(3)  A person who contravenes section 62 commits an offence and is liable to a fine of not more than $2 000.

  Section 64 (7) was added by 2015-8-56, effective March 25, 2015 (Royal Assent).

  Section 64 (4) (a.1) was added by 2015-9-42, effective July 1, 2015.

  Section 64 (3) BEFORE repealed by 2023-23-140, effective May 11, 2023 (Royal Assent).

(3) A person who contravenes section 62 (1) commits an offence and is liable to a fine of not more than $2 000.

  Section 64 (4) (c.1) BEFORE repealed by 2024-13-146(a), effective July 1, 2024.

(c.1) 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 64 (5) BEFORE amended by 2024-13-146(b), effective July 1, 2024.

(5) A person who commits an offence under subsection (4) 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 64 (5.1) was added by 2024-13-146(b), effective July 1, 2024.

  Section 64 (6) BEFORE amended by 2024-13-146(c), effective July 1, 2024.

(6) In a prosecution under subsection (4), a certificate signed by the director stating the amount of tax or security referred to in subsection (5) (b) is evidence of the amount of tax or security referred to in subsection (5) (b).

  Section 64.1 was enacted by 2023-23-141, effective May 11, 2023 (Royal Assent).

  Section 64.2 was enacted by 2024-13-147, effective July 1, 2024.

  Section 65 BEFORE amended by 2008-40-148, effective July 1, 2008.

  Section 66 (1) BEFORE amended by 2008-40-149, effective July 1, 2008.

(1)  The minister may designate a person as an analyst for the purpose of the enforcement of this Act.

  Section 67 (2) BEFORE amended by 2003-23-72, effective April 10, 2003 (Royal Assent).

(2)  A notice of assessment is evidence that the amount stated in the notice of assessment is due and owing.

  Section 67 (1) BEFORE amended by 2008-40-150, effective July 1, 2008.

(1)  In a prosecution brought against a collector or registered consumer, his or her application for appointment or registration is evidence that the person charged is a collector or consumer appointed or registered under this Act.

  Section 68 BEFORE re-enacted by 2008-40-151, effective July 1, 2008.

  Section 71 (2) (c) BEFORE amended by 2001-3-40, effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].

(c) prescribing the method of payment, collection and remittance of tax on fuel or of a security and any other conditions or requirements affecting the payment, collection and remittance of tax or of a security and may prescribe different methods, conditions or requirements for different classes of persons;

  Section 71 (2) (c.1) was added by 2001-3-40, effective March 16, 2001 [retro from March 29, 2001 (Royal Assent)].

  Section 71 (2) (j) BEFORE repealed by 2001-34-24, effective August 1, 2001 [retro from August 16, 2001 (Royal Assent)].

(j) for the purposes of section 7 (1) (b), with power to set different rates of tax for different classes of persons;

  Section 71 (2) (o.4) was added by 2003-3-27, effective February 19, 2003 [retro from March 12, 2003 (Royal Assent)].

  Section 71 (2) (o) and (q) BEFORE amended by 2003-64-8(b),(c), effective September 15, 2004 (BC Reg 417/2004).

(o) requiring reports to be made by persons authorized under section 14 to colour fuel and requiring the marking of equipment or containers used for coloured fuel;

(q) prescribing the periods for which an authorization may be suspended by the director under section 14 (4);

  Section 71 (2) (m) BEFORE amended by 2003-64-8(a), effective October 27, 2005 (BC Reg 321/2005).

(m) respecting the conditions subject to which dye is furnished, the manner of colouring fuel and the places in which fuel may be coloured;

  Section 71 (2) (z) was added by 2007-31-23, effective May 31, 2007 (Royal Assent).

  Section 71 (4) was added by 2007-31-24, effective May 18, 2006 [retro from May 31, 2007 (Royal Assent)].

  Section 71 (2) (x) BEFORE amended by 2007-41-81, effective November 30, 2007 (BC Reg 399/2007).

(x) respecting any matter or thing that the Lieutenant Governor in Council considers necessary for or in relation to the payment to the Greater Vancouver Transportation Authority or to the regional transit commission for the Victoria regional transit service area of the tax imposed under sections 4 (1) (c) and 10 (1) (c) or section 12.1 (2) respectively;

  Section 71 (2) (e) (iii) BEFORE repealed by 2008-10-77(a), effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

(iii)  family farm truck emblems, and

  Section 71 (2) (f) BEFORE amended by 2008-10-77(b), effective February 20, 2008 [retro from May 1, 2008 (Royal Assent)].

(f) respecting the duties of licensed carriers, holders of motive fuel user permits, temporary motive fuel user emblems, family farm truck emblems or a class of them;

  Section 71 (2) (part) BEFORE amended by 2008-40-152(a), effective July 1, 2008.

(2)  Without limiting subsection (1), the Lieutenant Governor in Council may make regulations as follows:

  Section 71 (2) (a) BEFORE amended by 2008-40-152(b), effective July 1, 2008.

(a) prescribing records to be kept by collectors, wholesale dealers, retail dealers, registered consumers and holders of motive fuel user permits;

  Section 71 (2) (b) BEFORE amended by 2008-40-152(c), effective July 1, 2008.

(b) requiring persons who sell fuel to furnish prescribed information to purchasers;

  Section 71 (2) (b.1) and (b.2) were added by 2008-40-152(c), effective July 1, 2008.

  Section 71 (2) (c) and (c.1) BEFORE amended by 2008-40-152(d), effective July 1, 2008.

(c) prescribing the method of payment, collection and remittance of tax on fuel or of a security and any other conditions or requirements affecting the payment, collection and remittance of tax or of a security and may prescribe different methods, conditions or requirements for different classes of persons or different types of fuel;

(c.1) prescribing circumstances in which a person or class of persons must not pay or collect the security referred to in sections 38 to 40;

  Section 71 (2) (d) BEFORE amended by 2008-40-152(e), effective July 1, 2008.

(d) establishing a system of permits for retail dealers, wholesale dealers and vendors who sell fuel that is not taxable under this Act and, in relation to this,

(i)  prohibiting these dealers and vendors from acquiring and selling fuel in British Columbia unless authorized by a permit,

(ii)  prohibiting persons from selling fuel to these dealers and vendors unless the dealer or vendor is authorized to sell the fuel by a permit,

(iii)  prescribing different requirements, limits and conditions in relation to different classes of permits for retail dealers, for wholesale dealers and for vendors, and

(iv)  providing for the issue, refusal to issue, suspension and cancellation by the director of the permits;

  Section 71 (e) (i) BEFORE repealed by 2008-40-152(f), effective July 1, 2008.

(i)  registered consumer certificates,

  Section 71 (2) (f) BEFORE amended by 2008-40-152(g), effective July 1, 2008.

(f) respecting the duties of licensed carriers, holders of motive fuel user permits, temporary motive fuel user emblems or a class of them;

  Section 71 (2) (f.1) was added by 2008-40-152(g), effective July 1, 2008.

  Section 71 (2) (g) and (i) BEFORE amended by 2008-40-152(h), effective July 1, 2008.

(g) providing for a refund of tax or a portion of tax to be made, in circumstances other than those described in sections 20 to 24, to any person or class of person;

(i) exempting any user or class of user of fuel from tax;

  Section 71 (2) (h) BEFORE repealed by 2008-40-152(h), effective July 1, 2008.

(h) prescribing the records and material to be provided on an application for a refund of tax;

  Section 71 (2) (o.3) and (o.4) BEFORE repealed by 2008-40-152(i), effective July 1, 2008.

(o.3) exempting fuel or classes of fuel from tax;

(o.4) prescribing the circumstances in which a fuel or class of fuel is exempt from tax;

  Section 71 (2) (p) BEFORE repealed by 2008-40-152(j), effective July 1, 2008.

(p) defining any expression used in this Act and not defined in it;

  Section 71 (2) (w) BEFORE amended by 2008-40-152(k), effective July 1, 2008.

(w) prescribing the fees for applying for, issuing and renewing carrier licences and carrier decals;

  Section 71 (2) (w.1) was added by 2008-40-152(k), effective July 1, 2008.

  Section 71 (2) (z) BEFORE repealed by 2008-40-152(l), effective July 1, 2008.

(z) defining "IFTA commercial vehicle".

  Section 71 (2) (aa) and (bb) were added by 2008-40-152(m), effective July 1, 2008.

  Section 71 (5) and (6) were added by 2008-40-153, effective July 1, 2008.

  Section 71 (2) (f) BEFORE repealed by 2009-14-55, effective July 1, 2008 [retro from October 29, 2009 (Royal Assent)].

(f) respecting the duties of holders of farm truck emblems;

  Section 71 (2) (d) (iv) BEFORE amended by 2009-14-56(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 71 (2) (o.1) BEFORE amended by 2009-14-56(b), effective September 2, 2009 [retro from October 29, 2009 (Royal Assent)].

(o.1) defining alternative motor fuels by naming the fuel or by reference to environmental benefits, market share or other criteria set out in the regulations;

  Section 71 (7) was added by 2009-14-56(c), effective September 2, 2009 [retro from October 29, 2009 (Royal Assent)].

  Section 71 (2) (a) BEFORE amended by BC Reg 18/2010 under RS1996-440-12, effective January 15, 2010 (BC Reg 18/2010).

(a) prescribing records to be kept by collectors, deputy collectors, vendors and persons who are required to file returns for the payment of tax under this Act wholesale dealers, retail dealers, registered consumers, licensed carriers and holders of motive fuel user permits;

  Section 71 (2) (a) BEFORE amended by 2012-8-79(a), effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

(a) prescribing records to be kept by collectors, deputy collectors, vendors and persons who are required to file returns for the payment of tax under this Act, wholesale dealers, retail dealers, registered consumers, licensed carriers and holders of motive fuel user permits;

  Section 71 (2) (b.3), (b.4) and (8) were added 2012-8-79(b) and (c), effective May 1, 2012 [retro from May 14, 2012 (Royal Assent)].

  Section 71 (2) (g.1), (q.1), (q.2) and (9) were added by 2013-1-107(a), (c) and (d), effective April 1, 2013.

  Section 71 (2) (o) and (q) BEFORE amended by 2013-1-107(b) and (c), effective April 1, 2013.

(o) requiring reports to be made by persons authorized under section 14 to colour fuel or under section 14.1 to sell coloured fuel and requiring the marking of equipment or containers used for coloured fuel;

(q) prescribing the periods for which an authorization may be suspended by the director under section 14 (4) or 14.1;

  Section 71 (2) (l.1) was added by 2015-9-43, effective July 1, 2015 (BC Reg 79/2015).

  Section 71 (2) (c.01) was added by 2019-7-32(a), effective February 20, 2015 [retro from April 11, 2019 (Royal Assent)].

  Section 71 (10) was added by 2019-7-32(b), effective February 20, 2015 [retro from April 11, 2019 (Royal Assent)].

  Section 71 (2) (l.2) was added by 2018-4-50, effective April 1, 2020 (BC Reg 12/2020).

  Section 71 (2) (t) BEFORE repealed by 2022-11-40, effective June 2, 2022 (Royal Assent).

(t) prescribing the form of the licence application referred to in section 19 including, without limitation, the terms and conditions of the licence that an applicant, by submitting the application, agrees to comply with and to be bound by;

  Section 71 (4.1) was added by 2024-13-148, effective April 25, 2024 (Royal Assent).

  Section 71 (11) was added by 2025-5-13, effective March 31, 2025 (Royal Assent).

  Section 73 was enacted by 2008-40-154, effective July 1, 2008.

  Section 73 BEFORE repealed by 1996-317-73(4), effective July 1, 2011.