Section 1 (2) definitions "interjurisdictional air service", "interjurisdictional leg" and "intraprovincial leg" BEFORE amended by BC Reg 258/2009 effective October 30, 2009 [retro from July 1, 2008].
"interjurisdictional air service" means a person who
(a) owns or operates a commercial air service that offers interprovincial or international air transportation of passengers, goods or both to members of the public for a fee on a scheduled or chartered basis, and
(b) does not offer any scheduled or chartered flights that connect 2 locations in British Columbia in any commercial air service;
"interjurisdictional leg" means a portion of a trip on a ship that
(a) begins at or near a port or other similar place that is in a foreign state and ends at a location in British Columbia, or
(b) ends at or near a port or other similar place that is in a foreign state and begins at a location in British Columbia;
"intraprovincial leg" means a portion of a trip on a ship that
(a) connects a port in British Columbia where passengers embark or goods are loaded
with
(b) the same port or another port in British Columbia where the passengers permanently disembark or the goods are unloaded
if the ports referred to in paragraphs (a) and (b) are connected on the trip either directly or via one or more other ports in British Columbia;
Section 1 (2) definition of "industrial oil" was added by BC Reg 294/2009 effective January 1, 2010.
Section 1 definitions of "interjurisdictional leg" and "intraprovincial leg" BEFORE amended by BC Reg 24/2012 effective February 22, 2012.
"interjurisdictional leg" means a portion of a trip on a ship that
(a) begins at a port or other similar place that is in a foreign state and ends at a location in British Columbia, or
(b) ends at a port or other similar place that is in a foreign state and begins at a location in British Columbia;
"intraprovincial leg" means a portion of a trip on a ship that
(a) connects a port in British Columbia where passengers embark or goods are loaded
with
(b) the same port or another port in British Columbia where the passengers permanently disembark or the goods are unloaded
if the ports referred to in paragraphs (a) and (b) are connected on the trip either directly or via one or more other ports in British Columbia;
Section 4 (3) BEFORE amended by BC Reg 258/2009 effective October 30, 2009 [retro from July 1, 2008.
(3) The director may issue a registered consumer certificate to an interjurisdictional air service only if
(a) the interjurisdictional air service holds a licence issued by the Canadian Transportation Agency and an operating certificate issued by Transport Canada for each aircraft owned or operated by the interjurisdictional air service, and
(b) all flights offered by the interjurisdictional air service that begin or end in British Columbia are authorized by the Canadian Transportation Agency and Transport Canada.
Section 6 (1) (a) and (2) (a) BEFORE amended by BC Reg 258/2009 effective October 30, 2009 [retro from July 1, 2008.
(a) the person owns or operates a commercial marine service that offers marine transportation of passengers, goods or both to members of the public for a fee on a scheduled or chartered basis, and
(a) the person owns or operates a commercial marine service that offers marine services to members of the public for a fee, and
Section 6 (5) was added by BC Reg 258/2009 effective July 1, 2008.
Section 6 BEFORE amended by BC Reg 24/2012 effective February 22, 2012.
Registered marine service certificate
6 (1) The director may issue a registered marine service certificate under section 21 of the Act to a person if
(a) the person owns or operates a commercial marine service that provides marine transportation of passengers, goods or both to members of the public for a fee on ships owned or operated by the person, and
(b) during the person's fiscal year that ended immediately before the date the person applied for the registered marine certificate, at least 50% of all the trips of the ships owned or operated by the person that began or ended in British Columbia did not include an intraprovincial leg.
(2) The director may issue a registered marine service certificate under section 21 of the Act to a person if
(a) the person owns or operates a commercial marine service that provides marine services, other than the marine transportation of passengers, goods or both to members of the public, for a fee using ships owned or operated by the person, and
(b) during the person's fiscal year that ended immediately before the date the person applied for the registered marine certificate, at least 50% of all the trips of the ships owned or operated by the person that began or ended in British Columbia included an interjurisdictional leg.
(3) Subsection (2) does not apply to a person who is eligible to apply for a registered marine service certificate under subsection (1).
(4) For the purpose of subsections (1) and (2), trips by a ship that is referred to in section 19 or 20 must not be included in the calculation of trips under those subsections.
(5) For the purposes of subsections (1) and (2), if the provision of a commercial marine service involves 2 or more ships, the trips of each ship must be considered separately in the calculation of trips under those subsections.
[am. B.C. Reg. 258/2009, s. 4.]
Section 10 BEFORE amended by BC Reg 294/2009 effective January 1, 2010.
Retail dealers of marketable natural gas or propane
10 (1) Subject to subsection (2), a retail dealer of marketable natural gas or propane must, under section 28 (1) of the Act, on or before the 15th day of each month in respect of tax collected on sales of marketable natural gas or propane in the previous month,
(a) deliver to the director a return in a form specified by the director, and
(b) remit with the return referred to in paragraph (a) the amount of tax collected for that previous month.
(2) The director may allow a retail dealer of marketable natural gas or propane to deliver returns and remit tax on a quarterly or annual basis.
(3) A retail dealer of marketable natural gas or propane permitted under subsection (2) to deliver returns and remit tax on a quarterly basis must deliver returns and remit tax on or before the 15th day of the first month following each 3 month period beginning on January 1, April 1, July 1 or October 1.
(4) A retail dealer of marketable natural gas or propane permitted under subsection (2) to deliver returns and remit tax on an annual basis must deliver returns and remit tax on or before July 15 of each year.
[am. B.C. Reg. 200/2009, s. 5.]
Section 10 BEFORE amended by BC Reg 106/2010 effective July 1, 2010.
Retail dealers of natural gas or propane
10 (1) Subject to subsection (2), a retail dealer of natural gas or propane must, under section 28 (1) of the Act, on or before the 15th day of each month in respect of tax collected on sales of natural gas or propane in the previous month,
(a) deliver to the director a return in a form specified by the director, and
(b) remit with the return referred to in paragraph (a) the amount of tax collected for that previous month.
(2) The director may allow a retail dealer of natural gas or propane to deliver returns and remit tax on a quarterly or annual basis.
(3) A retail dealer of natural gas or propane permitted under subsection (2) to deliver returns and remit tax on a quarterly basis must deliver returns and remit tax on or before the 15th day of the first month following each 3 month period beginning on January 1, April 1, July 1 or October 1.
(4) A retail dealer of natural gas or propane permitted under subsection (2) to deliver returns and remit tax on an annual basis must deliver returns and remit tax on or before July 15 of each year.
[am. B.C. Regs. 200/2009, s. 5; 294/2009, s. 3.]
Section 13 (0.1) was added by BC Reg 142/2012 effective May 1, 2012.
Section 13 (4) BEFORE amended by BC Reg 142/2012 effective May 1, 2012.
(4) The director may permit a person referred to in subsections (1), (2) and (3) to deliver returns and pay tax on a quarterly or annual basis.
Section 17 Table BEFORE amended by BC Reg 293/2009 effective September 2, 2009.
| Table | |||
| Item | Column 1 Amount per tonne of lead |
Column 2 Amount per tonne of zinc |
Column 3 Period during which coke, high heat value coal, low heat value coal, petroleum coke or combination of them is used as a reductant |
| 1 | $1.440 | $4.565 | September 2, 2009 to June 30, 2009 |
| 2 | $2.161 | $6.847 | During the year beginning July 1, 2009 |
| 3 | $2.881 | $9.129 | During the year beginning July 1, 2010 |
| 4 | $3.601 | $11.412 | During the year beginning July 1, 2011 |
| 5 | $4.321 | $13.694 | Any time on or after July 1, 2012 |
Section 17 (1) (e) and (f) BEFORE amended by BC Reg 294/2009 effective January 1, 2010.
(e) used to remove natural gas liquids or impurities in the processing of marketable natural gas;
(f) used as a refrigerant in a closed system in the processing of marketable natural gas;
Section 18 BEFORE amended by BC Reg 258/2009 effective October 30, 2009 [retro from July 1, 2008.
Exemption — interjurisdictional flights
18 (1) Fuel used in a flight is exempt from tax under section 11 of the Act if the flight
(a) is offered by a commercial air service to members of the public for a fee,
(b) transports passengers, goods or both on a scheduled or chartered basis,
(c) begins or ends outside British Columbia, and
(d) is authorized by the Canadian Transportation Agency and Transport Canada.
(2) Without limiting subsection (1), fuel used by a registered consumer for interjurisdictional air travel or transport for a fee in the circumstances set out in paragraphs (b) to (d) of that subsection is exempt from tax under section 14 (2) (f) of the Act.
Section 26 Table BEFORE amended by BC Reg 293/2009 effective September 2, 2009.
| Table | |||
| Item | Column 1 Amount per tonne of lead |
Column 2 Amount per tonne of zinc |
Column 3 Period during which coke, high heat value coal, low heat value coal or combination of them purchased for use as a reductant |
| 1 | $1.440 | $4.565 | September 2, 2009 to June 30, 2009 |
| 2 | $2.161 | $6.847 | During the year beginning on July 1, 2009 |
| 3 | $2.881 | $9.129 | During the year beginning on July 1, 2010 |
| 4 | $3.601 | $11.412 | During the year beginning on July 1, 2011 |
| 5 | $4.321 | $13.694 | Any time on or after July 1, 2012 |
Section 27 BEFORE amended by BC Reg 258/2009 effective October 30, 2009 [retro from July 1, 2008.
Refund — interjurisdictional flights
27 For the purposes of section 39 of the Act, if the director is satisfied that an amount has been paid as tax on fuel that was used in a flight that
(a) was offered by a commercial air service to members of the public for a fee,
(b) transported passengers, goods or both on a scheduled or chartered basis,
(c) began or ended outside British Columbia, and
(d) was authorized by the Canadian Transportation Agency and Transport Canada,
the director must, on application, pay the applicant a refund of the tax paid on the fuel.
Section 26 BEFORE amended by BC Reg 294/2009 effective January 1, 2010.
(e) used to remove natural gas liquids or impurities in the processing of marketable natural gas;
(f) used as a refrigerant in a closed system in the processing of marketable natural gas;
Section 28 BEFORE amended by BC Reg 258/2009 effective October 30, 2009 [retro from July 1, 2008.
Refund — interjurisdictional marine travel or transportation
28 (1) For the purposes of section 39 of the Act, if the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a trip that
(a) transported passengers, goods or both for a fee on a scheduled or chartered basis, and
(b) did not include an intraprovincial leg,
the director must, on application, pay the applicant a refund of the tax paid on the fuel used on that trip.
(2) For the purposes of section 39 of the Act, if the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a trip that
(a) transported passengers, goods or both for a fee on a scheduled or chartered basis, and
(b) included an intraprovincial leg,
the director must, on application, pay the applicant a refund of the tax paid on the fuel used on the portion of the trip not included in the intraprovincial leg.
Section 28 BEFORE amended by BC Reg 24/2012 effective February 22, 2012.
Refund — interjurisdictional marine travel or transportation
28 (1) For the purposes of section 39 of the Act, if the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a trip that
(a) transported passengers, goods or both on the ship,
(b) was provided to members of the public for a fee, and
(c) did not include an intraprovincial leg,
the director must, on application, pay the applicant a refund of the tax paid on the fuel used on that trip.
(2) For the purposes of section 39 of the Act, if the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a trip that
(a) transported passengers, goods or both on the ship,
(b) was provided to members of the public for a fee, and
(c) included an intraprovincial leg,
the director must, on application, pay the applicant a refund of the tax paid on the fuel used on the portion of the trip not included in the intraprovincial leg.
[am. B.C. Reg. 258/2009, s. 6.]
Section 29 BEFORE amended by BC Reg 258/2009 effective October 30, 2009 [retro from July 1, 2008].
Refund — commercial marine services
29 If the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a trip that
(a) included an interjurisdictional leg, and
(b) was made in the course of providing marine services to members of the public for a fee,
the director must, on application, pay the applicant a refund of the tax paid on the fuel used on the interjurisdictional leg.
Section 29 BEFORE amended by BC Reg 24/2012 effective February 22, 2012.
Refund — commercial marine services
29 If the director is satisfied that an amount has been paid as tax for fuel that was used by a ship for a trip that
(a) was made in the course of providing marine services using the ship, other than the marine transport of passengers, goods or both, to members of the public for a fee, and
(b) included an interjurisdictional leg that was integral to the provision of the marine services,
the director must, on application, pay the applicant a refund of the tax paid on the fuel used on the interjurisdictional leg.
[en. B.C. Reg. 258/2009, s. 7.]
Section 32 (3) BEFORE amended by BC Reg 259/2009 effective October 30, 2009 [retro from September 2, 2009].
(3) Despite any other provision of this section, if a record might be necessary for the purposes of an appeal under section 56 or 57 of the Act, the person required to keep the records must retain the record after the expiry of the period described in subsection (1) and until the appeals under section 56 or 57 of the Act have been exhausted.
Section 35 (2) (part) BEFORE amended by BC Reg 294/2009 effective January 1, 2010.
(2) A person who holds a registration certificate and is not required to collect tax from a buyer of marketable natural gas or propane because the buyer is not a purchaser must, at the time of sale,
Section 41.8 (1) (c), (1.1), (1.2) and (4) (c) were added by BC Reg 259/2009 effective October 30, 2009 [retro from September 2, 2009].
Section 44 (1) (c) and (e) BEFORE amended by BC Reg 294/2009 effective January 1, 2010.
(c) raw natural gas;
(e) marketable natural gas.
Section 44 (1) (f) to (i) were added by BC Reg 294/2009 effective January 1, 2010.
Section 46 BEFORE amended by BC Reg 112/2011 effective February 16, 2011.
Offences
46 A person who contravenes section 8, 9, 10, 11, 12, 13, 14, 30, 31, 32, 34 or 41.5 commits an offence and is liable
(a) on the first conviction, to a fine of not less than $200 and not more than $500, and
(b) on a subsequent conviction for contravention of the same or another provision of this regulation, to a fine of not less than $500 and not more than $2 000 or to imprisonment for not less than 3 months and not more than 6 months, or to both.
[am. B.C. Reg. 312/2008, App. 1, s. 2.]
Schedule BEFORE amended by BC Reg 4/2010 effective January 14, 2010.
[am. B.C. Reg. 4/2010, s. 3.]
| CREST | Province of British Columbia | Ministry of Small Business and Revenue |
IN THE MATTER OF THE CARBON TAX ACT, S.B.C. 2008, CHAPTER 40, SECTION 64, AND IN THE MATTER OF THE INTEREST
OF .................................................................................................................................................... [name]
IN .................................................................................................................................................................
........................................................................................ [P.I.D. number and full legal description of land]
CERTIFICATE OF LIEN
I certify that:
1 .......................................................................................................................................... [name]
....................................................................................................................................... [address]
is
(a) required to pay or remit an amount under the Carbon Tax Act but has not paid or remitted that amount, or
(b) an associated corporation or related individual, as defined in the Carbon Tax Act, of a person who is required to pay or remit an amount under the Carbon Tax Act and has not paid or remitted that amount.
2 The amount of taxes and security remaining unpaid as of the date of this certificate is $.....................
AND TAKE NOTICE that on registration of this certificate in the land title office, the amount of the indebtedness to Her Majesty the Queen in right of the Province of British Columbia is a lien against the land described above.
Dated at ........................................, British Columbia, on ..................................[date]
...................................................................................................
Director, Carbon Tax
Act