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Volume 47, No. 4
B.C. Reg. 54/2004
The British Columbia Gazette, Part II
February 24, 2004

B.C. Reg. 54/2004, deposited February 17, 2004, pursuant to the MOTOR FUEL TAX ACT [Sections 1 and 71]. Order in Council 141/2004, approved and ordered February 17, 2004.

On the recommendation of the undersigned, the Administrator, by and with the advice and consent of the Executive Council, orders that, effective February 18, 2004, the Motor Fuel Tax Act Regulation, B.C. Reg. 414/85 is amended as set out in the attached Appendix.

— G. COLLINS, Minister of Finance; G. CAMPBELL, Presiding Member of the Executive Council.

Appendix

1 Section 40 (1) (b) of the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended

(a) in subparagraph (i) (B) by striking out "4.5¢" and substituting "7¢", and

(b) in subparagraph (ii) by adding ", and section 12.1 of the Act where applicable," after "sections 10 and 13 of the Act".

2 Section 51.1 is amended

(a) by adding the following definition:

"air toxic" means

(a) for fuels used in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, benzene, 1,3 butadiene, formaldehyde, acetaldehyde or polycyclic organic matter, and

(b) for fuels used in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine, benzene, 1,3 butadiene, formaldehyde, acetaldehyde or polycyclic aromatic hydrocarbons; ,

(b) by repealing the definition of "alternative motor fuel" and substituting the following:

"alternative motor fuel" means a Category 1 alternative motor fuel, a Category 2 alternative motor fuel, a Category 3 alternative motor fuel, or the motor fuel described in section 51.5; ,

(c) in the definition of "Category 1 alternative motor fuel"

(i) in paragraph (a) by striking out "Ministry of" and substituting "Minister of",

(ii) in paragraph (a) (iii) by striking out "10%" and substituting "15%",

(iii) by repealing paragraph (a) (iv) and substituting the following:

(iv) to produce at least a 5% reduction in emissions from motor vehicle operation of at least one other emission group, and , and

(iv) in paragraph (a)(v) by striking out "less" and substituting "no more",

(d) in the definition of "Category 2 alternative motor fuel"

(i) in paragraph (a) by striking out "Ministry of" and substituting "Minister of",

(ii) in paragraph (c) by striking out "35%" and substituting "20%", and

(iii) in paragraph (d) by striking out "less than 5%" and substituting "no",

(e) by adding the following definition:

"Category 3 alternative motor fuel" means fuel, used to propel motor vehicles, that when compared to

(a) gasoline, if the fuel is for use in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, or

(b) diesel fuel, if the fuel is for use in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine

is shown in tests and analyses approved by the Minister of Water, Land and Air Protection and performed by a testing agency approved by that minister to have the potential

(c) to reduce greenhouse gas emissions from motor vehicle operation by at least 35%, and

(d) to produce no increase in emissions from motor vehicle operation of any other emission group; ,

(f) in the definition of "emission group"

(i) by repealing paragraphs (c) and (f), and

(ii) in paragraph (d) by adding "and air toxics" after "particulate matter",

(g) by repealing the definition of "greenhouse gases" and substituting the following:

"greenhouse gases" means a combination of carbon dioxide, methane and nitrous oxide, evaluated on a life-cycle basis; , and

(h) by adding the following definition:

"volatile organic compound" means any organic compound other than methane that participates in atmospheric photochemical reactions; .

3 Section 51.2 (3) is repealed and the following substituted:

(3) The tax rates applicable to Categories 1, 2 and 3 alternative motor fuels are set out in the following table:

TAX RATES FOR ALTERNATIVE MOTOR FUELS
Market Share Tax Rates (cents per litre)
  Categories 1 and 2 Category 3
Less than 3.5% Exempt Exempt
3.5% to less than 6.5% 3.6 2.2
6.5% to less than 10% 7.3 5.1

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