B.C. Reg. 435/2004, deposited October 1, 2004, pursuant to the MOTOR FUEL TAX ACT [Section 1]. Order in Council 941/2004, approved and ordered September 30, 2004.

On the recommendation of the undersigned, the Administrator, by and with the advice and consent of the Executive Council, orders that section 1 of the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended by adding the following subsections:

(3) For the purposes of paragraph (b) of the definition of "family farm" in section 1 of the Act, the following are prescribed family members of an individual:

(a) the individual's spouse, child, grandchild, great grandchild, parent, grandparent, great grandparent or sibling,

(b) the spouse of the individual's child, grandchild, great grandchild, or sibling, and

(c) the child, parent, grandparent, great grandparent or sibling of the individual's spouse.

(4) For the purposes of paragraph (b) (iii) (B) of the definition of "family farm" in section 1 of the Act, voting shares in a corporation are controlled in the prescribed manner by individuals who are family members if the individuals, by virtue of owning shares in the corporation or in related corporations, are able to direct how the shares are voted.

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

Copyright © 2004: Queen's Printer, Victoria, British Columbia, Canada