The following electronic version is for informational purposes only.
The printed version remains the official version.
Certified correct as passed Third Reading on the 29th day of May, 2008
Ian D. Izard, Q.C., Law Clerk
HONOURABLE CAROLE TAYLOR
MINISTER OF FINANCE
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:
1 (1) In this Act:
"assessment" includes reassessment;
"biodiesel" means a substance that is made up of mono-alkyl esters of long chain fatty acids derived from plant or animal matter;
"board member" means a member of a board of directors of a corporation and includes a person who is deemed to be a board member under section 50;
"buy" includes to obtain ownership by barter or exchange;
"collector" means a person who is or is deemed to be appointed as a collector under section 16;
"combustible" means an item or material set out in column 2 of the Table in Schedule 2;
"deputy collector" means a person who is deemed appointed as a deputy collector under section 17;
"director" means a person appointed by the minister to administer this Act;
"fuel" means a substance set out in column 2 of the Table in Schedule 1 but does not include
(a) ethanol or methanol produced from biomass,
(b) biodiesel and other biofuels, and
(c) methane produced by waste in a landfill;
"IFTA commercial vehicle" has the prescribed meaning;
"litre" means,
(a) with respect to fuel in liquid form, one cubic decimetre, or
(b) with respect to fuel in the form of liquefied petroleum gas, 0.5 kg;
"manufacture" includes the production, refining or compounding of fuel;
"marketable natural gas" means marketable natural gas as defined in section 1 of Schedule 1;
"month" means a calendar month;
"motive fuel user permit" means a motive fuel user permit issued under the Motor Fuel Tax Act;
"motor vehicle" means a vehicle that is designed to be self propelled on land;
"person" includes the government of Canada;
"purchaser" means a person who, within British Columbia, buys or receives delivery of 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 an agent for a principal for use by the principal or by other persons at the expense of the principal;
"registered air service" means a person who holds a registered air service certificate;
"registered air service certificate" means a registered air service certificate issued under section 21;
"registered consumer" means a person who holds a registered consumer certificate;
"registered consumer certificate" means a registered consumer certificate issued or deemed to be issued under section 20;
"registered marine service" means a person who holds a registered marine service certificate;
"registered marine service certificate" means a registered marine service certificate issued under section 21;
"registration certificate" means a registration certificate issued or deemed to be issued under section 19;
"retail dealer" means a person who, within British Columbia, sells fuel to a purchaser;
"scheduled rate change" means a modification in a rate of tax, made in accordance with the Table in Schedule 1, as that Table read on July 1, 2008;
"security" includes all penalties and interest that are or may be added to security under this Act;
"sell" includes to transfer ownership by barter or exchange;
"ship" includes any vessel that is designed to be self propelled in or on water;
"tax" includes all penalties and interest that are or may be added to tax under this Act;
"unscheduled rate change" means
(a) a modification made by regulation in a rate of tax for a type of fuel set out in the Table in Schedule 1, or
(b) the addition of a new rate of tax prescribed for a type of fuel added by regulation to the Table in Schedule 1;
"use" includes flaring and incineration of raw natural gas, marketable natural gas, or refinery gas, and a prescribed type of activity in circumstances, if any, that are prescribed;
"vendor" means a person who, within British Columbia, sells fuel for the first time after
(a) its manufacture in British Columbia, or
(b) its importation into British Columbia;
"wholesale dealer" means a person who, within British Columbia, buys fuel for resale to a person other than a purchaser.
(2) "Tax" as defined in subsection (1) does not apply to the definition of "non-carbon tax" in section 2.
Part 2 — Plans and Reports Respecting the Carbon Tax
2 (1) In this Part:
"adjustment amount" means the dollar amount by which
(a) the estimated or, if known, actual amount of carbon tax collected in a fiscal year
exceeds
(b) the estimated dollar amount of the reduction in Provincial revenues, as a result of revenue measures, in the same fiscal year;
"adjustment measures" means measures or portions of measures designated by the minister to offset an adjustment amount by reducing Provincial revenues through one or more of the following:
(a) granting a non-carbon tax exemption or reducing or eliminating a non-carbon tax or a fee or charge imposed under an Act other than this Act;
(b) continuing for more than one fiscal year a non-carbon tax exemption granted, or the reduction or elimination of a non-carbon tax or a fee or charge imposed under an Act other than this Act;
(c) granting or increasing a non-carbon tax credit, or continuing for more than one fiscal year a non-carbon tax credit or the increasing of a non-carbon tax credit;
"carbon tax" means the tax imposed under this Act;
"carbon tax plan" means the carbon tax plan referred to in section 3 (1) (a) (i);
"minister" means the Minister of Finance;
"non-carbon tax" means a tax, including penalties and interest, that is collected by or for the government, other than the carbon tax;
"non-carbon tax credit" includes an amount that under an enactment is deemed to be a payment or overpayment of non-carbon taxes;
"Provincial revenues" means revenues collected by or for the government that are derived from the payment of a non-carbon tax or a fee or charge imposed under an Act other than this Act;
"report" means the report referred to in section 3 (1) (a) (ii);
"revenue measures" means measures or portions of measures designated by the minister to reduce Provincial revenues through one or more of the following:
(a) granting a non-carbon tax exemption or reducing or eliminating a non- carbon tax or a fee or charge imposed under an Act other than this Act;
(b) continuing for more than one fiscal year a non-carbon tax exemption granted, or the reduction or elimination of a non-carbon tax or fee or charge imposed, under an Act other than this Act;
(c) granting or increasing a non-carbon tax credit, or continuing for more than one fiscal year a non-carbon tax credit or the increasing of a non-carbon tax credit,
but does not include adjustment measures.
(2) In this Part, the carbon tax is revenue neutral if the dollar amount of the carbon tax collected in a fiscal year is less than or equal to the estimated dollar amount of the reduction in Provincial revenues in the same fiscal year as a result of revenue measures.
3 (1) The minister
(a) must annually prepare
(i) a carbon tax plan that meets the requirements set out in subsection (2), and
(ii) a report that meets the requirements set out in subsection (3),
(b) must, if a report includes an adjustment amount in the earlier fiscal year of the report, prepare an adjustment amount plan that meets the requirements set out in subsection (4) (a) to (d), and
(c) may, if a report includes an adjustment amount in the more recent fiscal year of a report, prepare an adjustment amount plan that includes the matters referred in subsection (4) (e).
(2) A carbon tax plan must
(a) cover a 3 year period beginning at the start of the fiscal year following the fiscal year in which the carbon tax plan is presented to the Legislative Assembly under section 4,
(b) set out the following for each fiscal year of the plan:
(i) a forecast of the carbon tax revenues to be collected;
(ii) the revenue measures that the minister proposes be implemented;
(iii) a forecast of the reduction in the Provincial revenues as a result of the revenue measures referred to in subparagraph (ii), and
(c) forecast that the carbon tax will be revenue neutral in relation to each fiscal year of the carbon tax plan.
(3) A report must
(a) cover a 2 year period that ends at the beginning of the first fiscal year of the carbon tax plan presented to the Legislative Assembly under section 4 at the same time as the report, and
(b) set out the following for each fiscal year of the report:
(i) the estimated or, if known, actual carbon tax revenues collected;
(ii) the estimated reduction in Provincial revenues as a result of the revenue measures that were implemented;
(iii) the adjustment amount, if any.
(4) An adjustment amount plan
(a) must cover the period beginning on the date that the report that includes an adjustment amount is presented to the Legislative Assembly and ending on the last date of the carbon tax plan that is presented to the Legislative Assembly at the same time as the adjustment amount plan,
(b) must include the following with respect to an adjustment amount in the earlier fiscal year of the report:
(i) adjustment measures that the minister proposes be implemented at any time during the period of the adjustment amount plan to offset the adjustment amount;
(ii) a forecast of the reduction of Provincial revenues as a result of the adjustment measures referred to in subparagraph (i),
(c) must include, if the adjustment amount plan of the prior fiscal year included adjustment measures, a revised forecast of the reduction of Provincial revenues as a result of those adjustment measures,
(d) if there is an adjustment amount in the earlier fiscal year of the report, must forecast that the adjustment amount will be offset by a reduction in Provincial revenues resulting from the sum of
(i) the adjustment measures that are proposed for that same fiscal year in the adjustment amount plan, and
(ii) the adjustment measures that were proposed for that same fiscal year in the adjustment amount plan, if any, of the prior fiscal year, and
(e) may include the following with respect to an adjustment amount in the more recent fiscal year of the report:
(i) adjustment measures that the minister proposes be implemented at any time during the period of the adjustment amount plan to offset the adjustment amount;
(ii) a forecast of the reduction of Provincial revenues as a result of the adjustment measures referred to in subparagraph (i).
4 At the same time that the main estimates for a fiscal year are presented to the Legislative Assembly, the minister
(a) must also present the following to the Legislative Assembly:
(i) the carbon tax plan for the fiscal year for which the main estimates are presented and the 2 subsequent fiscal years;
(ii) the report for the 2 fiscal years preceding the first year of the carbon tax plan;
(iii) if the report referred to in subparagraph (ii) includes an adjustment amount in the earlier fiscal year of the report, an adjustment amount plan that includes the information referred to in section 3 (4) (b) to (d);
(iv) a statement of all material assumptions and policy decisions underlying the preparation of the report, the plans referred to in subparagraphs (i) and (iii), and an adjustment amount plan referred to in paragraph (b) if that adjustment amount plan is presented to the Legislative Assembly;
(v) a statement, signed by the secretary to Treasury Board, that the requirements referred to in section 3 and the disclosure requirements referred to in subparagraph (iv) of this paragraph have been met, or explaining how those requirements have not been met, and
(b) if the report referred to in paragraph (a) (ii) includes an adjustment amount in the more recent fiscal year of the report, may present to the Legislative Assembly an adjustment amount plan that includes the information referred to in section 3 (4) (e).
5 (1) In this section, "specified period" means the period starting on the date an adjustment amount plan is presented to the Legislative Assembly under section 4 (a) (iii) and ending on the last day of the following fiscal year.
(2) The salary payable to the minister for the fiscal year in which a carbon tax plan and report are presented to the Legislative Assembly is deemed to be reduced in accordance with subsection (3) (a) or (b), whichever is applicable, if legislation for the purpose of implementing
(a) the revenue measures proposed for the first year of the carbon tax plan, and
(b) the adjustment measures proposed for the specified period of the adjustment amount plan to offset the adjustment amount, if there is an adjustment amount in the earlier year of the report,
is reasonably necessary but is not introduced into the Legislative Assembly within 120 days of the date that the carbon tax plan and report are presented to the Legislative Assembly.
(3) If the minister who presented a carbon tax plan and report to the Legislative Assembly is the minister
(a) for the whole of the fiscal year during which that plan and report are presented to the Legislative Assembly, the salary of the minister that is otherwise payable under section 4 of the Members' Remuneration and Pensions Act in that fiscal year is deemed to be reduced by 15%, and
(b) for only part of the fiscal year during which that plan and report are presented to the Legislative Assembly, the salary of the minister that is otherwise payable under section 4 of the Members' Remuneration and Pensions Act is deemed to be reduced by the product of the following:
| minister's salary payable in that fiscal year under section 4 of Members' Remuneration and Pensions Act |
x .15 | x | days as minister 365 |
(4) The minister must repay the amount of the deemed salary reduction resulting from the operation of this section on or before the 150th day after the date that the minister is required to present the carbon tax plan and report to the Legislative Assembly.
6 No action or other proceeding may be brought in respect of an obligation established under this Part, other than an action brought by the government to enforce the obligation of the minister under section 5 (4).
7 (1) The plan called the "Revenue Neutral Carbon Tax Plan" presented to the Legislative Assembly with the main estimates on February 19, 2008 is deemed to be a carbon tax plan presented to the Legislative Assembly under section 4 for the purposes of the reports presented to the Legislative Assembly in the 2008-2009 and 2009-2010 fiscal years.
(2) Despite sections 3 and 4,
(a) the report that is prepared and presented to the Legislative Assembly under those sections in the 2008-2009 fiscal year, although it relates to a carbon tax plan for only the 2008-2009 fiscal year, is a report under those sections, and
(b) the fiscal year to which the report referred to in paragraph (a) applies is deemed to be the more recent fiscal year of the report for the purposes of section 3.
Part 3 — Imposition of Tax and Setting the Rate of Tax
8 (1) Subject to this section and the regulations, a purchaser of a fuel must pay to the government, at the time of purchase, tax on the fuel at the rate for that type of fuel set out in the column of the Table in Schedule 1 that applies for the period of time in which the fuel is purchased.
(2) If a scheduled rate change for a fuel takes effect between the time a purchaser buys the fuel and the time the purchaser receives delivery of the fuel, the purchaser must pay to the government tax on the fuel at the rate for that type of fuel set out in the column of the Table in Schedule 1 that applies for the period of time in which the purchaser receives delivery.
(3) If an unscheduled rate change for a fuel takes effect between the time a purchaser buys the fuel and the time the purchaser receives delivery of the fuel, the purchaser must pay to the government tax on the fuel at the rate for that type of fuel as determined by the regulations.
(4) This section does 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.
(5) A registered air service or registered marine service who purchases the type or subcategory of a type of fuel specified on that person's registered air or marine service certificate must pay the tax under subsection (1) at the prescribed time and in the prescribed manner.
9 (1) Subject to this section, a person who is not a purchaser of a fuel but who, within British Columbia, transfers the fuel into the receptacle that supplies the turbine or other engine of
(a) a ship,
(b) any rolling stock or other vehicle run on rails, or
(c) an aircraft
must pay to the government, at the prescribed time and in the prescribed manner, tax on the fuel at the rate for that type of fuel set out in the column of the Table in Schedule 1 that applies for the period of time in which the fuel is transferred.
(2) Subsection (1) applies to a person only if the person transfers the 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 an agent for a principal for use by the principal or by another person at the expense of the principal.
(3) Subsection (1) does not apply to a person 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.
(4) A registered air service or registered marine service who transfers the type or subcategory of a type of fuel specified on that person's registered air or marine service certificate must pay the tax under subsection (1) at the prescribed time and in the prescribed manner.
10 (1) Subject to this section, a person who
(a) resides, ordinarily resides or carries on business in British Columbia or enters British Columbia with the intention of residing or carrying on business in British Columbia, and
(b) brings or sends into British Columbia fuel in the supply tank or a supplemental supply tank of a motor vehicle, aircraft or ship
must pay to the government, at the prescribed time and in the prescribed manner, tax on the fuel at the rate for that type of fuel set out in the column of the Table in Schedule 1 that applies for the period of time in which the fuel is brought into British Columbia.
(2) Subsection (1) applies to a person only if the person brings or sends into British Columbia the 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 an agent for a principal for use by the principal or by another person at the expense of the principal.
(3) For the purposes of subsection (1), a person is deemed to be carrying on business in British Columbia if
(a) an employee or other representative of that person carries on activities in British Columbia on that person's behalf for the purpose of promoting or facilitating the carrying on of that person's business, or
(b) the person routinely loads or unloads passengers, cargo or both in British Columbia.
(4) Subsection (1) does not apply to a person 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.
(5) In the case of an IFTA commercial vehicle to which this Act applies, this section does not apply to fuel in the supply tank or a supplemental supply tank of the IFTA commercial vehicle if a deposit has been paid in accordance with the regulations in respect of tax payable on that fuel under this Act.
(6) A registered air service or registered marine service who brings or sends into British Columbia the type or subcategory of a type of fuel specified on that person's registered air or marine service certificate must pay the tax under subsection (1) at the prescribed time and in the prescribed manner.
11 A person who, within British Columbia, uses a fuel on which tax is not otherwise payable under sections 8, 9 and 10 must pay to the government, at the prescribed time and in the prescribed manner, tax on the fuel at the rate for that type of fuel set out in the column of the Table in Schedule 1 that applies for the period of time in which the fuel is used.
12 A person who, within British Columbia, burns a combustible to produce energy or heat must pay to the government, at the prescribed time and in the prescribed manner, tax on the combustible at the rate for that type of combustible set out in the column of the Table in Schedule 2 that applies for the period of time in which the combustible is burned.
13 (1) If a mixture or blend is composed of one or both of the following combinations:
(a) one or more fuels, with or without one or more non-taxable substances or items;
(b) one or more combustibles, with or without one or more non-taxable substances or items,
the amount of tax payable for a fuel or combustible in the mixture or blend is to be determined by multiplying the rate of tax determined under the applicable provision of this Act by the amount of that fuel or combustible in the mixture or blend.
(2) Subsection (1) does not apply to a prescribed fuel, combustible, substance or item or in prescribed circumstances.
(3) Subject to subsection (4), if a mixture or blend includes a prescribed fuel, combustible, substance or item referred to in subsection (2), the amount of tax payable on the mixture or blend is the amount determined in accordance with the regulations.
(4) If a substance or item is not taxable under this Act, the regulations may deem the substance or item to be taxable at a prescribed rate if the substance or item is included in a mixture or blend but comprises less than the prescribed percentage of the mixture or blend.
Part 4 — Exemptions from Payment of Tax
14 (1) In this section:
"common carrier" means a person who is in the business of transporting goods for members of the public;
"non-commercial aircraft or ship" means an aircraft or ship that is not used to
(a) transport goods for members of the public,
(b) transport members of the public, or
(c) provide a service to members of the public
for a fee.
(2) In addition to exemptions established by regulation, the following are exempt from tax under this Act:
(a) fuel that is brought into British Columbia in the supply tank or a supplemental supply tank of a non-commercial aircraft or ship, if the fuel in the supply tank or supplemental supply tank is to be used in the operation of the aircraft or ship;
(b) up to and including 182 litres of fuel that is brought into British Columbia in the supply tank or a supplemental supply tank of a motor vehicle, other than an IFTA commercial vehicle or a locomotive, if the fuel in the supply tank or supplemental supply tank is to be used in the operation of the motor vehicle;
(c) fuel that is purchased in British Columbia for use outside of British Columbia and is to be removed from British Columbia by
(i) the collector, deputy collector or retail dealer who sold the fuel, or a person acting on behalf of the collector, deputy collector or retail dealer, or
(ii) the purchaser or a person acting on behalf of the purchaser, if the purchaser or the person acting on behalf of the purchaser has at the time of the purchase entered into a contract with a common carrier for the removal of the fuel from British Columbia;
(d) fuel that is purchased in British Columbia for use outside of British Columbia and is to be removed from British Columbia in prescribed circumstances;
(e) fuel for use in the operation of an IFTA commercial vehicle by a licensed carrier, as defined in the Motor Fuel Tax Act;
(f) fuel that is used by a registered consumer for interjurisdictional air or marine travel or transport in the prescribed circumstances and in accordance with the prescribed rules.
Part 5 — Collection of Tax and Security
Division 1 — Appointments and Certificates
15 (1) A vendor must not sell, within British Columbia, a fuel unless the vendor is appointed a collector for that type or subcategory of a type of fuel.
(2) This section does not apply to the sale of marketable natural gas and propane.
16 (1) Subject to subsection (2), and on receipt of an application in the form specified by the director, the director may, if the director considers that the applicant is suitable,
(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) Before an applicant is appointed as a collector, the applicant must enter into an agreement with the director, on behalf of the government, setting out the duties to be performed by the applicant when acting as a collector and any other matters the director considers necessary or advisable.
(3) Effective on July 1, 2008, a person who, immediately before that date, was
(a) a vendor, as defined in section 1 of this Act, and was not required to be a collector under the Motor Fuel Tax Act, or
(b) a collector appointed under section 28 (1) or 32 (2) of the Motor Fuel Tax Act, as it read on June 30, 2008,
is deemed to be appointed as a collector under subsection (1).
(4) If the appointment of a person as a collector under section 28 (1) or 32 (2) of the Motor Fuel Tax Act, as it read on June 30, 2008, is subject to terms and conditions, the deemed appointment of the person as a collector under subsection (3) is subject to the same terms and conditions, unless the director specifies different terms and conditions.
(5) If the appointment of a person as a collector under section 28 (1) or 32 (2) of the Motor Fuel Tax Act, as it read on June 30, 2008, is not subject to terms and conditions, the director may specify terms and conditions for the deemed appointment of the person as a collector under subsection (3).
(6) An appointment deemed to be made under subsection (3) has a term that ends on the date that is the earliest of the following:
(a) the end of the day on December 31, 2008;
(b) the date the deemed appointment as a collector is suspended or cancelled under this Act;
(c) the date the person is appointed as a collector under subsection (1) of this section.
17 (1) If a wholesale dealer buys fuel
(a) from a collector, the wholesale dealer is deemed, with respect to that fuel, to have been appointed a deputy collector by the collector, or
(b) from a deputy collector, the wholesale dealer is deemed, with respect to that fuel, to have been appointed a deputy collector by the deputy collector
from whom the wholesale dealer bought that fuel.
(2) Subsection (1) does not apply to a wholesale dealer who is appointed a collector and who buys fuel from another collector in a sale described in section 30 (3).
(3) A person who is a deputy collector must comply with the obligations of a deputy collector imposed by this Act even if the person is also a collector or a registered consumer with respect to other fuel.
18 A person must not sell, within British Columbia, marketable natural gas or propane to a purchaser unless the person is a retail dealer who holds a registration certificate.
19 (1) On receipt of an application in the form specified by the director, the director may, if the director considers that the applicant is suitable,
(a) issue a registration certificate to a retail dealer authorizing the retail dealer to sell marketable natural gas or propane, and
(b) make the registration certificate subject to any other conditions and limitations specified by the director.
(2) The director may require that before a registration certificate is issued under subsection (1), the applicant enter into an agreement with the director, on behalf of the government, setting out the duties to be performed by the applicant when acting as a retail dealer of marketable natural gas or propane and any other matters the director considers necessary or advisable.
(3) Effective on July 1, 2008, a person who, immediately before that date,
(a) was a retail dealer of marketable natural gas or propane, and
(b) held a registration certificate issued under the Social Service Tax Act
is deemed to be issued a registration certificate under subsection (1).
(4) If a person holds a registration certificate issued under the Social Service Tax Act that is subject to terms and conditions, the registration certificate that is deemed to be issued to the person under subsection (3) is subject to the same terms and conditions, unless the director specifies different terms and conditions.
(5) If a registration certificate issued to a person under the Social Service Tax Act is not subject to terms and conditions, the director may specify terms and conditions for the registration certificate that is deemed to be issued to the person under subsection (3).
(6) A registration certificate deemed to be issued to a person under subsection (3) has a term that ends on the date that is the earliest of the following:
(a) the end of the day on December 31, 2008;
(b) the date that registration certificate is suspended or cancelled under this Act;
(c) the date the person is issued a registration certificate under subsection (1).
20 (1) Subject to subsection (2) 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.
(2) Before an applicant is issued a registered consumer certificate, the applicant must enter into an agreement with the director, on behalf of the government, setting out the duties to be performed by the applicant when acting as a registered consumer and any other matters the director considers necessary or advisable.
(3) Effective on July 1, 2008, a person who, immediately before that date, held a registered consumer certificate under the Motor Fuel Tax Act is deemed to be issued a registered consumer certificate under subsection (1).
(4) If a person holds a registered consumer certificate issued under the Motor Fuel Tax Act that is subject to terms and conditions, the registered consumer certificate that is deemed to be issued to the person under subsection (3) is subject to the same terms and conditions, unless the director specifies different terms and conditions.
(5) If a registered consumer certificate issued to a person under the Motor Fuel Tax Act is not subject to terms and conditions, the director may specify terms and conditions for the registered consumer certificate that is deemed to be issued to that person under subsection (3).
(6) A registered consumer certificate deemed to be issued under subsection (3) has a term that ends on the date that is the earliest of the following:
(a) the end of the day on December 31, 2008;
(b) the date that the deemed registered consumer certificate is suspended or cancelled under this Act;
(c) the date the person is issued a registered consumer certificate under subsection (1).
21 (1) Subject to subsection (2) and on receipt of an application in the form specified by the director, the director may
(a) issue a registered air service certificate or registered marine service certificate, for a type or subcategory of a type of fuel specified by the director, to an applicant who
(i) the director considers is 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 air service or marine service certificate subject to any other conditions and limitations specified by the director.
(2) Before an applicant is issued a registered air service certificate or registered marine service certificate, the applicant must enter into an agreement with the director, on behalf of the government, setting out the duties to be performed by the applicant when acting as a registered air service or a registered marine service and any other matters the director considers necessary or advisable.
22 The director may limit the application of a collector's appointment, a registered consumer certificate or a registered air service or marine service certificate to a subcategory of a type of fuel, if the subcategory is prescribed under this Act.
23 (1) In this section:
"appointment" means an appointment as a collector;
"certificate" means a registration certificate, registered consumer certificate, registered air service certificate or registered marine service certificate;
"person" means a collector, registered consumer, registered air service, registered marine service and a person who holds a registration certificate.
(2) The director may, without advance notice to a person, suspend the person's appointment or certificate for a period of up to 60 days
(a) if the director is satisfied that the person knowingly gave false information on an application for the appointment or certificate,
(b) if the person refuses or neglects to comply with
(i) a provision of this Act or the regulations,
(ii) a condition or limitation specified by the director on the appointment or certificate held by the person, or
(iii) a provision of the agreement referred to in section 16 (2), 19 (2), 20 (2) or 21 (2), or
(c) if authorized by the regulations.
(3) If the director suspends an appointment or certificate of a person under subsection (2), the director must, as soon as reasonably possible,
(a) advise the person of the reasons for the suspension, and
(b) provide the person with an opportunity to show the director why the suspension should be lifted.
(4) Subject to subsection (5), the director may, by notice delivered to a person, cancel the person's appointment or certificate
(a) if the director is satisfied that the person knowingly gave false information on an application for the appointment or certificate,
(b) if the person refuses or neglects to comply with
(i) a provision of this Act or the regulations,
(ii) a condition or limitation specified by the director on the appointment or certificate held by the person, or
(iii) a provision of the agreement referred to in section 16 (2), 19 (2), 20 (2), or 21 (2), or
(c) if authorized by the regulations.
(5) Before cancelling an appointment or a certificate under subsection (4), the director must
(a) give the person notice of the reasons for the proposed cancellation, and
(b) provide the person with an opportunity to show the director why the appointment or certificate should not be cancelled.
(6) Cancellation of an appointment or certificate under subsection (4) takes effect on the later of
(a) the date that notice of it is delivered to the person, and
(b) the date stated in the notice.
(7) If required by the regulations, the director must cancel a person's appointment or certificate in accordance with the regulations.
(8) If the director cancels a person's appointment or certificate under subsection (7) the director
(a) is not required to provide advance notice of the cancellation to the person, and
(b) must provide written reasons to the person.
(9) A suspension or cancellation of an appointment or certificate of a person under this section or section 24 does not relieve the person from any liability.
24 (1) If the appointment of a person as a collector under the Motor Fuel 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 Motor Fuel Tax Act, if both appointments are in relation to the same substance.
(2) If the appointment of a person as a collector under the Motor Fuel 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.
(3) If a registration certificate issued to a person under the Social Service Tax Act is suspended under that Act, the registration certificate issued to that person under this Act is automatically suspended without notice for the same period as the suspension under the Social Service Tax Act.
(4) If a registration certificate issued to a person under the Social Service Tax Act is cancelled under that Act, the registration certificate issued to that person under this Act is automatically cancelled without notice.
(5) If a registered consumer certificate issued to a person under the Motor Fuel 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 Motor Fuel Tax Act, if both certificates are in relation to the same substance.
(6) If a registered consumer certificate issued to a person under the Motor Fuel 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.
Division 2 — Duties of Retail Dealers, Deputy Collectors and Collectors
25 (1) Subject to subsection (3) and the regulations, a retail dealer must collect the tax imposed by this Act at the time of selling fuel to a purchaser.
(2) A person who is a retail dealer must comply with the obligations of a retail dealer even if the person is also a collector or a registered consumer with respect to other fuel.
(3) If a retail dealer sells to a purchaser who is a registered consumer, registered air service or registered marine service fuel that is the type or subcategory of a type of fuel specified on the purchaser's certificate, the retail dealer is not required to collect tax from the purchaser.
26 (1) Subject to sections 30, 31 and 32 and the regulations, a collector or deputy collector who sells fuel to a deputy collector or retail dealer must collect the tax from the deputy collector or retail dealer who bought the fuel.
(2) Subject to section 31 and the regulations, a deputy collector who buys fuel from a collector or other deputy collector must, on demand of the collector or the other deputy collector, remit the tax on the fuel collected from a retail dealer or another deputy collector to the person who made the demand.
(3) Subject to section 32 and the regulations, a retail dealer who buys fuel from a collector or deputy collector must, on demand of the collector or deputy collector, remit the tax on the fuel collected from a purchaser to the person who made the demand.
(4) A retail dealer or deputy collector who does not remit the tax collected in accordance with subsection (2) or (3) must remit the tax collected to the director at the prescribed time and in the prescribed manner.
(5) Despite section 38 and the regulations, any money received by a collector, deputy collector 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.
27 A person who sells fuel is deemed to be an agent of the government and as agent must levy and collect tax as required by this Act.
28 (1) A retail dealer of marketable natural gas or propane must remit the tax collected to the director at the prescribed time and in the prescribed manner.
(2) Subject to section 30, a collector must remit to the director all taxes collected by the collector under this Act at the prescribed time and in the prescribed manner.
(3) If a person collects an amount as if it were a tax imposed under this Act, the person must remit the amount collected to the director at the same time and in the same manner as tax collected under this Act.
(4) A person, other than a collector or deputy collector, who sells fuel to a retail dealer and receives money in respect of the tax payable on the fuel must immediately remit that money to the director.
29 If a person collects an amount of tax under this Act or collects an amount as if it were tax under this Act,
(a) the person is deemed to hold the amount in trust for the government and for the payment of the amount to the government in the manner and at the time required under this Act, and
(b) the amount collected is deemed to be held separate from and does not form a part of the person's money, assets or estate, whether or not the amount collected has in fact been kept separate and apart from either the person's own money or the assets of the estate of the person who collected the amount.
30 (1) Subject to subsections (3) and (4), a collector who, within British Columbia, sells a fuel for the first time after the fuel is manufactured in British Columbia or imported into British Columbia must pay, with respect to that fuel, security to the director in an amount equal to the tax that would be collectable if the fuel were sold to a purchaser at that time.
(2) The security referred to in subsection (1) must be paid to the director at the prescribed time and in the prescribed manner.
(3) For the purposes of subsection (1), a sale of a fuel within British Columbia for the first time after the fuel is manufactured in British Columbia or imported into British Columbia does not include a sale of fuel by one collector to another collector if both collectors own and operate refineries in Canada.
(4) A collector who sells fuel that the collector bought in the circumstances described in subsection (3) is deemed to be making the first sale of fuel for the purposes of subsection (1) if the collector sells the fuel in circumstances other than those described in subsection (3).
(5) A collector who, as a retail dealer, sells
(a) fuel that is exempt from tax under section 14 (2) (c), (d) or (e),
(b) fuel to a purchaser who is not liable to pay tax on that purchase, or
(c) to a person who is a registered air service or registered marine service, fuel that is the type or subcategory of the type specified on that person's registered air service certificate or registered marine service certificate
is exempt from the requirement to pay security under subsection (1) in respect of that fuel.
(6) On application by a collector, the director may, in writing and on conditions the director considers appropriate, exempt the collector from the requirements of subsection (1) in respect of a fuel if the collector satisfies the director that the fuel
(a) is to be sold to a purchaser who is not liable to pay tax on that purchase,
(b) is not to be sold to a purchaser, or
(c) is to be sold to a person who is a registered air service or registered marine service and the fuel is the type or subcategory of a type of fuel specified on the certificate held by that person.
(7) An amount that is paid by a collector as security under subsection (1) may, unless the amount is refunded under this Act, be retained by the government in satisfaction of the collector's obligation to collect and remit the tax imposed by this Act on a purchaser of fuel.
31 (1) A deputy collector who buys fuel from a collector or another deputy collector must pay, as security to the collector or the other deputy collector, an amount equal to the tax that would be collectable if that fuel were sold to a purchaser at that time.
(2) On application by a deputy collector, the director may, in writing and on conditions the director considers appropriate, exempt the deputy collector from the requirements of subsection (1) in respect of a fuel if the deputy collector satisfies the director that the fuel
(a) is to be sold to a purchaser who is not liable to pay tax on that purchase,
(b) is not to be sold to a purchaser, or
(c) is to be sold to a person who is a registered air service or registered marine service and the fuel is the type or subcategory of a type of fuel specified on the certificate held by that person.
(3) A collector or deputy collector who, in respect of fuel, has paid an amount as security under section 30 (1) or subsection (1) of this section may retain any amount received under subsection (1) of this section instead of collecting the tax imposed on the purchaser in respect of that fuel.
(4) If, under subsection (1), a deputy collector pays an amount as security in respect of fuel and that amount is retained under subsection (3), the deputy collector is, subject to section 35, deemed to have satisfied the deputy collector's obligation to remit the tax that is imposed by this Act on the purchaser of the fuel.
32 (1) If a retail dealer buys fuel from a collector or deputy collector, the retail dealer must pay, as security to the collector or deputy collector, an amount equal to the tax that would be collectable if that fuel were sold to a purchaser at that time.
(2) On application by a retail dealer, the director may, in writing and on conditions the director considers appropriate, exempt the retail dealer from the requirements of subsection (1) in respect of a fuel if the retail dealer satisfies the director that the fuel
(a) is to be sold to a purchaser who is not liable to pay tax on that purchase,
(b) is not to be sold to a purchaser, or
(c) is to be sold to a person who is a registered air service or registered marine service and the fuel is the type or subcategory of a type of fuel specified on the certificate held by that person.
(3) A collector or deputy collector who, in respect of fuel, has paid an amount as security under section 30 (1) or 31 (1) may retain any amount received under subsection (1) of this section instead of collecting the tax imposed on the purchaser in respect of that fuel.
(4) If, under subsection (1), a retail dealer pays an amount as security in respect of fuel and that amount is retained under subsection (3), the retail dealer is, subject to section 35, deemed to have satisfied the retail dealer's obligation to remit the tax that is imposed by this Act on the purchaser of the fuel.
33 (1) A person who buys marketable natural gas or propane for resale must not pay security on that marketable natural gas or propane.
(2) A person who sells marketable natural gas or propane must not collect security on that marketable natural gas or propane.
Division 5 — Change in the Rate of Tax
34 (1) If a scheduled rate change for a fuel takes effect between the time a retail dealer sells the fuel to a purchaser and the time the purchaser receives delivery of the fuel, the retail dealer must collect tax on that fuel at the rate that applies at the time the purchaser receives delivery of the fuel.
(2) If an unscheduled rate change for a fuel takes effect between the time a retail dealer sells the fuel to a purchaser and the time the purchaser receives delivery of the fuel, the retail dealer must collect tax on that fuel at a rate determined by the regulations.
35 (1) If a deputy collector or retail dealer who owns fuel at the time the rate of tax for the fuel changes, was required to pay security on the fuel before the tax rate changed, the deputy collector or retail dealer must provide the director with an inventory of that fuel, in accordance with the instructions of the director.
(2) For the purposes of subsection (1), if there is a scheduled rate change for a fuel between the time a retail dealer enters into an agreement to sell that fuel to a purchaser and the time the purchaser receives delivery of the fuel, the retail dealer is deemed to own the fuel on the date of the scheduled rate change.
(3) For the purposes of subsection (1), if there is an unscheduled rate change for a fuel between the time a retail dealer enters into an agreement to sell that type of fuel to a purchaser and the time the purchaser receives delivery of the fuel, the ownership of the fuel on the date of the unscheduled rate change is determined in accordance with the regulations.
(4) For the purposes of subsection (1), a deputy collector or retail dealer, as the case may be, is deemed to own a fuel on the date the tax rate for the fuel changes, if
(a) the deputy collector or retail dealer has entered into an agreement to buy the fuel and the agreement provides that the deputy collector or retail dealer owns the fuel on the date the tax rate changes,
(b) the deputy collector or the retail dealer has not received delivery of the fuel before the date the tax rate changes, and
(c) the deputy collector or the retail dealer has not entered into an agreement with another person that provides that the other person owns the fuel on the date of the tax rate change.
(5) Subject to the regulations, the director may pay a deputy collector or retail dealer who provided an inventory under subsection (1) an allowance in an amount determined under the regulations.
(6) Subject to the regulations, if the rate of tax increases, a deputy collector or retail dealer who is required to provide an inventory under subsection (1) must pay to the director the additional amount of security determined under subsection (7), within the time required by the director.
(7) The amount of additional security payable is the difference between
(a) an amount equal to the tax that would be collectable for the fuel that was required to be included in the inventory, if that fuel were sold to a purchaser immediately after the increase in the rate of tax, and
(b) the amount the deputy collector or retail dealer paid as security in respect of the fuel.
(8) An amount that is paid by a deputy collector or retail dealer as security under subsection (6) may, unless the amount is refunded under this Act, be retained by the government in satisfaction of the deputy collector's or retail dealer's obligation to collect and remit the tax imposed by this Act on a purchaser of the fuel.
(9) Subject to subsection (11), if the rate of tax decreases, a deputy collector or retail dealer who was required to provide an inventory under subsection (1) may apply to the director for a refund of the amount of security determined under subsection (10).
(10) The refund payable under subsection (9) equals the portion of the security the deputy collector or retail dealer paid that exceeds the amount of tax that would be collectable for the fuel required to be included in the inventory, if that fuel were sold to a purchaser immediately after the decrease in the rate of tax.
(11) The director must pay to a person a refund under subsection (9), from the consolidated revenue fund, if the director is satisfied that the person has not received and is not to receive a refund of the security from any person with respect to the fuel.
36 (1) If the director is satisfied that an amount has been paid as tax in circumstances where there was no legal obligation to pay the amount as tax, the director must refund, from the consolidated revenue fund, that amount to the person entitled to it.
(2) If the director is satisfied that a collector has remitted to the director an amount as collected taxes that the collector neither collected nor was required to collect under this Act, the director must refund the amount to the collector from the consolidated revenue fund.
37 (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.
(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 was not liable to pay tax on that purchase,
(b) was not sold and is not to be sold to a purchaser, or
(c) was sold to a registered air service or registered marine service, and was the type or subcategory of a type of fuel specified on the registered air service's or registered marine service's certificate,
the director must pay, from the consolidated revenue fund, to the person the difference between the amount of security the person paid on the fuel and the amount of security or tax the person received for the fuel.
(3) A deputy collector or retail dealer who has received an amount under subsection (2) for a fuel is not entitled to, and must not request, a refund of security from the person who sold the fuel to the deputy collector or retail dealer.
(4) If a vendor, wholesale dealer or retail dealer receives an amount under subsection (2) for a fuel and subsequently receives security or collects tax or an amount as if it were tax on the fuel with respect to which the amount was paid, the vendor, wholesale dealer or retail dealer must pay to the government the amount received or collected on the fuel at the prescribed time and in the prescribed manner.
38 (1) The director may, in accordance with the regulations, refund from the consolidated revenue fund to a collector, deputy collector or retail dealer who sells fuel, a portion, determined in the prescribed manner, of the amount remitted or paid to the government in respect of taxes or security payable on that fuel under this Act.
(2) The director may pay a refund under subsection (1) if
(a) the collector, deputy collector or retail dealer, in accordance with this Act,
(i) remits the tax required to be levied and collected under this Act, or
(ii) pays the security required to be paid under this Act
on the fuel referred to in subsection (1),
(b) the person buying the fuel subsequently fails to pay to the collector, deputy collector or retail dealer the full amount of
(i) the consideration and tax payable on that sale, or
(ii) the consideration and security required to be paid under this Act, and
(c) the collector, deputy collector or retail dealer writes off as unrealizable or uncollectable the amount owing by the person buying the fuel.
(3) A collector may, in the prescribed manner, deduct the amount of the refund payable to the collector under this section from the amount of taxes or security that the collector is required to remit or pay under this Act.
(4) If a collector who has obtained a refund under subsection (1) or has made a deduction under subsection (3) recovers some or all of the amount referred to in subsection (2) (c) with respect to which the refund was paid or the deduction was made, the collector must add an amount, determined in the prescribed manner, to the tax to be remitted or security to be paid by the collector under this Act with respect to the reporting period in which the recovery was made.
(5) Subsections (3) and (4) apply to a retail dealer of marketable natural gas or propane as if the retail dealer were a collector.
(6) Subject to subsection (7), if a deputy collector or retail dealer who is not a collector and who has obtained a refund under subsection (1) recovers some or all of the amount referred to in subsection (2) (c) with respect to which the refund was paid, the deputy collector or retail dealer must, promptly after that recovery, pay to the government an amount determined in the prescribed manner.
(7) Subsection (6) does not apply to a retail dealer of marketable natural gas or propane.
39 If the director is satisfied that an amount has been paid as tax for fuel that was used for interjurisdictional air or marine travel or transport in the prescribed circumstances and in accordance with the prescribed rules, the director must pay a refund, from the consolidated revenue fund, in accordance with the regulations.
40 The director
(a) if authorized by the regulations, may pay from the consolidated revenue fund a refund of all or a portion of tax or security paid by an applicant for a refund, and
(b) if required by the regulations, must pay from the consolidated revenue fund a refund of all or a portion of tax or security paid by an applicant for a refund.
41 (1) To claim a refund under this Act, a person must
(a) submit to the director a written application signed by the person who paid the amount claimed, and
(b) provide sufficient evidence to satisfy the director that the person who paid the amount is entitled to the refund.
(2) For the purposes of subsection (1) (a), if the person who paid the amount claimed is a corporation, the application must be signed by a board member or authorized employee of the corporation.
(3) A person who is required to file a return for tax or security under this Act may
(a) instead of submitting a written application under subsection (1) (a), submit, as part of the return, a claim for a refund for the reporting period to which the return relates, and
(b) deduct the amount of the refund claimed from the amount of tax or security required to be remitted or paid by the person.
42 (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.
Part 7 — Tax Collection Administration
43 (1) Except as limited by subsection (4), to determine whether, with respect to a fuel, 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, sold, stored 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.
(2) Except as limited by subsection (4), to determine whether, with respect to combustibles, 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 combustibles are burned for the purpose of producing energy or heat, 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 combustibles.
(3) A person occupying premises or a site referred to in subsection (1) or (2) must
(a) produce all books of account or other records as may be required by the director, and
(b) answer all questions of the director regarding the matters referred to in that subsection.
(4) The power to enter a place under subsection (1) or (2) must not be used to enter a dwelling occupied as a residence without the consent of the occupier except under the authority of a warrant under subsection (5).
(5) 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) or (2), 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) and (b) or (2) (a) and (b).
(6) When required by the director, a person must provide to the director all books of account and other records that the director considers necessary to determine whether this Act and the regulations are being or have been complied with.
(7) A person must not
(a) hinder, molest or interfere with a person doing anything that the person is authorized to do under this section, or
(b) prevent or attempt to prevent a person from doing anything that the person is authorized to do under this section.
44 (1) If a person who is required to file a return for tax or security under this Act fails to file a return or pay or remit tax or pay security as required under this Act, or if the records of a person do not substantiate a return of the person for tax or security, the director may make an estimate of the amount of the
(a) tax that was collected or is payable by the person and for which the person has not accounted, or
(b) security that is payable by the person and for which the person has not accounted.
(2) The amount estimated under subsection (1) is deemed to be the amount of tax collected or payable or security payable by the person in respect of whom the estimate is made.
(3) In making an estimate under this section the director must not consider or include a period longer than 4 years before the date of the first notice of assessment.
(4) Despite subsection (3), the director may enter into a written agreement with a person in which the person waives subsection (3) and allows the director, in making an estimate under this section, to consider and include any period specified in the agreement.
45 (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.
(2) 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 an amount under this Act or has deducted an amount under section 41 (3) 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 or deducted plus interest calculated at the rate and in the manner prescribed.
(3) In making an assessment under this section the director must not consider or include a period longer than 4 years before the date of the first notice of assessment.
(4) Despite subsection (3), in making an assessment under this section the director may consider and include any period, if the assessment relates to a contravention, of this Act or the regulations, involving wilful default or fraud.
(5) Despite subsection (3), the director may enter into a written agreement with a person in which the person waives subsection (3) and allows the director, in making an assessment under this section, to consider and include any period specified in the agreement.
46 (1) Subject to subsection (2), 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.
(2) If a person is assessed for failing to pay security under section 45, the director must not impose a penalty on the person under subsection (1) of this section in respect of the fuel that gave rise to the assessment under section 45.
(3) A person who has paid an amount imposed under subsection (1) 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).
(4) In imposing a penalty under this section the director must not consider or include a period longer than 4 years before the date of the first notice of assessment.
(5) Despite subsection (4), in imposing a penalty under this section the director may consider and include any period, if the penalty is imposed as a result of a contravention, of this Act or the regulations, involving wilful default or fraud.
(6) Despite subsection (4), the director may enter into a written agreement with a person in which the person waives subsection (4) and allows the director, in imposing a penalty under this section, to consider and include any period specified in the agreement.
47 In addition to any other penalty, the director may do any of the following:
(a) if the director is satisfied that a person who collected tax or received security in respect of a fuel wilfully failed to remit the tax or pay security on the fuel to the government as required under this Act, impose on the person a penalty equal to 100% of the amount not remitted or paid;
(b) in any case other than a case referred to in paragraph (a), if the director is satisfied that a person evaded the payment of tax or security to the government by wilfully making a false or deceptive statement or by wilful default or fraud, impose on the person a penalty equal to 25% of the amount evaded;
(c) in any case other than a case referred to in paragraph (a) or (b), if the director is satisfied that a person failed to remit or pay any tax or security to the government as required under this Act, impose on the person a penalty equal to 10% of the amount not remitted or paid.
48 (1) Subject to this section, if a corporation has failed to collect or remit taxes, or to pay an amount of security as required under this Act, a board member of that corporation is jointly and severally liable with the corporation to pay an amount equal to
(a) the taxes that the corporation failed to collect or remit during the term of the board member, including penalties and interest on that amount, and
(b) the security that the corporation failed to pay during the term of the board member, including penalties and interest on that amount.
(2) A board member is not liable under subsection (1) unless one of the following has occurred:
(a) a certificate has been filed under section 61 with respect to the amount the corporation is liable to pay under this Act;
(b) the corporation has been dissolved or has commenced liquidation or dissolution proceedings in any jurisdiction;
(c) the corporation has, under the Bankruptcy and Insolvency Act (Canada),
(i) made an assignment in bankruptcy,
(ii) filed a notice of intention to make a proposal with the official receiver, or
(iii) made a proposal under Division 1 of Part III of that Act;
(d) a receiving order has been made against the corporation under the Bankruptcy and Insolvency Act (Canada);
(e) the corporation has obtained a court order granting a stay of proceedings under section 11 (3) of the Companies' Creditors Arrangement Act (Canada);
(f) the corporation has been or is subject in any jurisdiction to a proceeding of a similar nature to a proceeding referred to in paragraphs (c) to (e).
(3) A board member is not liable under subsection (1) if the board member exercised the care, diligence and skill that a reasonably prudent person would exercise in comparable circumstances to prevent the corporation's failure to collect or remit taxes or to pay security as required under this Act.
49 (1) Despite sections 36 (2) and 37, 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 48 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:
(a) if only one board member paid all or part of the amount for which one or more board members and the corporation were jointly and severally liable under section 48 (1), refund to the board member the amount of the excess, up to the amount paid by the board member;
(b) if 2 or more board members paid the amount or a part of the amount for which board members and the corporation were jointly and severally liable under section 48, refund to the board members the amount of the excess divided proportionately between the board members, up to the amount paid by each board member;
(c) after making the payment under paragraph (a) or (b), refund to the corporation any remaining amount of the excess, up to the amount paid by the corporation.
(2) A refund under subsection (1) (b) must be based on the ratio of the amounts paid by the board members who are jointly and severally liable under section 48 (1) for the applicable period of the refund.
(3) A refund may be paid under subsection (1) only to a board member or corporation who has applied for a refund.
50 (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.
(2) Subject to subsection (3), the director may decide that a person performed some or all of the functions of a member of the board of directors of a corporation if
(a) the person or the corporation that has been requested to provide records or information to the director under subsection (1) fails or refuses to comply with the 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 that the person performed some or all of the functions of a member of the board of directors of the corporation.
(3) The director must not decide under subsection (2) (b) that a person performed some or all of the functions of a member of the board of directors of a corporation if the decision is based solely on
(a) the person participating in the corporation's management under the direction or control of a shareholder, one or more members of the board of directors or a senior officer of the corporation,
(b) the person being a lawyer, accountant or other professional whose primary participation in the management of the corporation was the provision of professional services to the corporation,
(c) the corporation being bankrupt and the person being a trustee in bankruptcy who participates in the management of the corporation or exercises control over its property, rights and interests primarily for the purposes of the administration of the bankrupt's estate, or
(d) the person being a receiver, receiver manager or secured creditor who participates in the management of the corporation or exercises control over any of its property, rights and interests primarily for the purposes of enforcing a debt obligation of the corporation.
(4) If the director decides under subsection (2) that a person performed some or all of the functions of a member of the board of directors of a corporation, the person is deemed a board member of the corporation for the purposes of this Act for a term that equals the period the person performed those functions.
(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.
51 (1) On making an estimate or assessment under section 44, 45 or 52 or imposing a penalty under section 46 or 47, the director must issue a notice of assessment to the person liable to pay the amount estimated, assessed or imposed.
(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.
(3) Subject to being amended, changed or varied on appeal or by reassessment, an estimate, assessment or penalty made or imposed under this Act is valid and binding despite any error, defect or omission in the estimate, assessment or penalty or in procedure.
52 (1) If the director decides that a board member is jointly and severally liable for an amount under section 48, the director may assess the board member for
(a) the amount assessed under section 45 or 46 or both against the corporation for the corporation's failure to collect or remit taxes or pay security or both as required during the term of the board member, including penalties and interest on that amount, and
(b) the amount estimated under section 44
(i) as the tax the corporation collected, or
(ii) as the security payable by the corporation
during the term of the board member, including penalties and interest on that amount.
(2) The director must not make an assessment under subsection (1) in respect of the liability of a board member under section 48 if
(a) the person is no longer a board member of that corporation, and
(b) it is more than 2 years after the last date that the person was a board member of that corporation.
53 (1) In this section, "sale in bulk" means
(a) a sale of fuel out of the usual course of business of a vendor, wholesale dealer or retail dealer,
(b) a sale of substantially all the fuel of a vendor, wholesale dealer or retail dealer, or
(c) a sale of an interest in the business of a vendor, wholesale dealer or retail dealer.
(2) A vendor, wholesale dealer or retail dealer must not dispose of fuel through a sale in bulk without first obtaining a certificate in duplicate from the director that all amounts owing under this Act by that person have been paid.
(3) A person buying fuel through a sale in bulk must obtain from the person selling the fuel the duplicate copy of the certificate obtained under subsection (2).
(4) If the person buying fuel fails to obtain the duplicate copy as required by subsection (3), that person is responsible for payment to the director of all amounts owing under this Act by the person selling the fuel.
54 An estimate or assessment made, or a penalty imposed, by the director under this Act must not be varied or disallowed by a court because of an irregularity, informality, omission or error on the part of a person in the observation of any directory provision up to the date of the issuing of the notice of assessment.
55 (1) In addition to any amount payable under this Act, interest, calculated at the rate and in the manner prescribed, is payable on the amount due from the time it was due or a later prescribed time.
(2) The director may assess at any time interest payable under subsection (1).
56 (1) An appeal to the minister lies from a decision of the director about any of the following:
(a) a refund of tax or security paid under this Act;
(b) a refusal to appoint a collector or to issue a registration certificate, registered consumer certificate, registered air service certificate or registered marine service certificate;
(c) a cancellation of an appointment of a collector or a registration certificate, registered consumer certificate, registered air service certificate or registered marine certificate under section 23 (4) (a) or (b);
(d) an estimate, assessment or imposition of a penalty under sections 44, 45, 46, 47, 52 or 55;
(e) a decision of the director under section 50 (2) (b) or 64 (11) (b);
(f) a refusal under section 30 (6), 31 (2) or 32 (2) to exempt a collector, deputy collector or retail dealer from the requirement to pay security.
(2) If the director cancels a collector's appointment or cancels a registration certificate, registered consumer certificate, registered air service certificate or registered marine service certificate under section 23 (4) (c), an appeal lies from the decision of the director to the minister, unless an appeal is not permitted under the regulations.
(3) Written notice of the appeal must be served on the minister within 90 days after the date on the director's notice of the decision.
(4) The appellant must set out in the notice of appeal a statement of all material facts and the reasons in support of the appeal.
(5) On receiving the notice of appeal, the minister must
(a) consider the matter,
(b) subject to subsections (6) and (7), affirm, amend or change the assessment, decision, estimate, amount imposed or the nature of the assessment, and
(c) promptly notify the appellant in writing of the result of the appeal.
(6) If an appeal relates to a matter referred to in subsection (1) (b), the minister may
(a) affirm the decision of the director , or
(b) direct the director to
(i) appoint the appellant as a collector subject to the conditions and limitations that the director specifies, or
(ii) issue a certificate of the type that was the subject of the appeal to the appellant, subject to the conditions and limitations that the director specifies.
(7) If an appeal relates to a matter referred to in subsection (1) (f), the minister may
(a) affirm the decision of the director, or
(b) direct the director to exempt the appellant from the requirement to pay security, subject to the conditions that the director specifies.
57 (1) A decision of the minister under section 56 may be appealed to the Supreme Court by way of an originating application.
(2) The Rules of Court relating to originating applications apply, but Rule 49 does not apply.
(3) A petition must be filed in the court registry within 90 days after the date on the minister's notification of decision.
(4) Within 14 days after the filing of the petition under subsection (3), it must be served on the government in accordance with section 8 of the Crown Proceeding Act and the government must be designated "Her Majesty the Queen in right of the Province of British Columbia".
(5) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.
(6) The court may dismiss the appeal, allow the appeal, vary the decision from which the appeal is made or refer the decision back to the director for reconsideration.
(7) An appeal lies from a decision of the court to the Court of Appeal with leave of a justice of the Court of Appeal.
58 (1) Neither the giving of a notice of appeal by a person nor a delay in the hearing of an appeal
(a) affects the date of payment, the interest or penalties or any liability for payment under this Act in respect of the amount estimated, assessed or imposed that is the subject matter of the appeal, or
(b) delays the collection of the amount estimated, assessed or imposed.
(2) If the director's or the minister's decision is set aside or the amount of an estimate or assessment or an 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.
Part 9 — Recovery of Amounts Owing
59 (1) The director may require a collector, the holder of a motive fuel user permit, a retail dealer of marketable natural gas or propane, a registered consumer, registered air service or registered marine service to deposit with the director a bond, by way of cash or other security, satisfactory to the director.
(2) The amount of the bond is to be determined by the director, but it must not be greater than 6 times the estimated amount of the monthly tax collection or payment, determined in a manner the director considers appropriate.
(3) The amount of a bond under subsection (2) for a retail dealer of marketable natural gas or propane must not be greater than 6 times the estimated amount of the monthly tax collection or payment related to marketable natural gas or propane, determined in a manner the director considers appropriate.
(4) If a person, who has deposited a bond under subsection (1), fails to collect, remit or pay tax or pay security in accordance with this Act, the director, after giving written notice to the person who is bonded, may apply all or part of the bond to the amount that should have been collected, remitted or paid by the person, and to the interest due on that amount under this Act.
60 An amount owing to the government under this Act may be recovered by action in a court.
61 (1) If a person fails to pay or remit an amount 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.
(2) The director may file with the Supreme Court a certificate issued under subsection (1).
(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.
62 (1) Remedies available to the government for the recovery of an amount owing under this Act may be exercised separately, concurrently or cumulatively.
(2) The liability of a person for the payment of an amount owing under this Act is not affected by a fine or penalty imposed on or paid by the person for contravention of this Act.
63 (1) In this section, "taxpayer" means any person who is liable to pay or remit an amount under this Act.
(2) If the director knows or suspects that a person is or is about to become indebted or liable to make a payment to a taxpayer, the director may demand that that person pay all or part of the money otherwise payable to the taxpayer to the government on account of the taxpayer's liability under this Act.
(3) Without limiting subsection (2), if the director knows or suspects that a person is about to advance money to, or make a payment on behalf of a taxpayer, or make a payment in respect of a negotiable instrument issued by a taxpayer, the director may demand that that person pay to the government on account of the taxpayer's liability under this Act the money that would otherwise be advanced or paid.
(4) A demand under this section may be served by
(a) personal service,
(b) registered mail, or
(c) electronic mail or fax.
(5) If, under this section the director demands that a person pay to the government, on account of the liability under this Act of a taxpayer, money otherwise payable by that person to the taxpayer as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the demand
(a) is applicable to all of those payments to be made by the person to the taxpayer until the liability under this Act is satisfied, and
(b) operates to require payments to the government out of each payment of the amount stipulated by the director in the demand.
(6) Money or a beneficial interest in money in a savings institution
(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,
is money for which the savings institution is indebted to the taxpayer within the meaning of this section, but money on deposit or deposited to the credit of a taxpayer as described in paragraph (a) or (b) does not include money on deposit or deposited to the credit of the taxpayer in the taxpayer's capacity as a trustee.
(7) A demand under this section continues in effect until
(a) the demand is satisfied, or
(b) 90 days after the demand is served,
whichever is earlier.
(8) Despite subsection (7), if a demand is made in respect of a periodic payment referred to in subsection (5), the demand continues in effect until it is satisfied unless no periodic payment is made or is liable to be made within 90 days after the demand is served, in which case the demand ceases to have effect at the end of that period.
(9) Money demanded from a person by the director under this section becomes payable
(a) as soon as the person is served with the demand, if the person is indebted or liable to make a payment to the taxpayer at the time the demand is served, or
(b) as soon as the person becomes indebted or liable to make a payment to the taxpayer, in any other case.
(10) A person who fails to comply with a demand under subsection (2) or (5) is liable to pay to the government an amount equal to the amount that the person was required to pay under subsection (2) or (5).
(11) A person who fails to comply with a demand under subsection (3) is liable to pay to the government an amount equal to the lesser of
(a) the aggregate of the money advanced or paid, and
(b) the amount that the person was required to pay under subsection (3).
(12) The receipt of the director for money paid under this section is a sufficient discharge of the original liability to the extent of the payment.
(13) Money paid by any person to the government in compliance with a demand under this section is deemed to have been paid by that person to the taxpayer.
64 (1) In this section:
"associated corporation" means a corporation that
(a) is associated with another corporation within the meaning of section 256 of the Income Tax Act (Canada), or
(b) is determined under subsection (11) to be associated with another corporation for the purposes of this section;
"collateral" has the same meaning as in the Personal Property Security Act;
"financing statement" has the same meaning as in the Miscellaneous Registrations Act, 1992;
"inventory" has the same meaning as in the Personal Property Security Act;
"personal property registry" means the registry under the Personal Property Security Act;
"proceeds" has the same meaning as in the Personal Property Security Act;
"property", when referring to the property of an associated corporation or a related individual, means property that is used in, or in conjunction with, the business in respect of which the amount referred to in subsection (2) is required to be collected, remitted or paid;
"purchase money security interest" has the same meaning as in the Personal Property Security Act;
"related individual" has the same meaning as in the Property Transfer Tax Act;
"secured party" has the same meaning as in the Personal Property Security Act;
"security interest" has the same meaning as in the Personal Property Security Act.
(2) If a person is required to pay or remit an amount under this Act and does not pay or remit that amount, the director may register a lien
(a) against the real property of
(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.
(3) On registration of a certificate of lien against the real property of a person under subsection (2) (a), a lien is created on the real property against which the lien is registered for the amount remaining unpaid and any related penalty or interest on that amount.
(4) On registration of a lien against the personal property of a person under subsection (2) (b), a lien is created on the personal property in which the person has a legal or equitable interest, including, in the case of a lien referred to in paragraph (a) of this subsection, any portion of the property that is subject to a prior lien or security interest, for the following:
(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.
(5) Subject to subsections (6) and (7), a lien, other than a lien referred to in subsection (4) (b), that is registered under subsection (2) (b) against personal property
(a) is not limited to the equity that the person against whose personal property the lien is registered has in the personal property, and
(b) despite the provisions of any other enactments, has priority over a security interest or other lien, whether or not the security interest or other lien existed before the lien was registered under subsection (2) (b).
(6) A lien registered under subsection (2) (b) against personal property does not have priority over
(a) a security interest that secures unpaid wages under section 87 (3) of the Employment Standards Act, regardless of when that security interest arises, or
(b) a purchase money security interest in collateral other than collateral that at the time the purchase money security interest attaches is inventory or its proceeds.
(7) If
(a) one or more liens are registered under subsection (2) (b) against the personal property of a person, and
(b) the property referred to in paragraph (a) is subject to
(i) a security interest perfected under the Personal Property Security Act before the registration of the first lien under subsection (2) (b), or
(ii) another lien created before the registration of the first lien under subsection (2) (b),
the total amount secured by all the liens registered under subsection (2) (b), other than liens referred to in subsection (4) (b), is limited in amount, with respect to all the prior security interests or other liens referred to in paragraph (b) of this subsection, to the sum of the amount of
(c) taxes remaining uncollected or unremitted, or both, that were required to be collected or were collected by the person for the 6 calendar months before the date of the most recent registration of a lien under subsection (2) (b) and
(d) security remaining unpaid that was required to be paid by the person for the 6 calendar months before the date of the most recent registration of a lien under subsection (2) (b).
(8) If a lien results from an estimate under section 44 and the estimate is for an amount that is different from the actual amount of the lien as established under subsections (3) and (4), the director may correct the amount by registering a new lien in the revised amount and discharging the original lien, but for the purpose of subsection (7) the new registration is deemed to be registered at the same time as the registration it revises.
(9) Despite section 71, the director must,
(a) on the oral or written request of a person, disclose in writing whether a lien is registered against the personal or real property of a named person, or
(b) on the written request of a person accompanied by the written consent of a named person, disclose in writing whether a lien is registered against the personal or real property of the named person and, if a lien is registered, the amount of the lien and the date of its registration.
(10) If the director believes that one corporation is associated with another corporation within the meaning of section 256 of the Income Tax Act (Canada), the director may request one or both of the corporations to provide to the director the records and information required by the director to confirm or rebut that belief.
(11) The director may determine that the corporations are associated corporations for the purposes of this section if
(a) a corporation that has been requested to provide records or information to the director under subsection (10) fails or refuses to comply with that request within a period of time considered by the director to be reasonable in the circumstances, or
(b) the records or information provided to the director under this section confirms the director's belief that the corporations are associated.
(12) Immediately after a corporation is determined under this section to be associated with a person referred to in subsection (2) (a) (i) and (b) (i), the director
(a) must notify the corporation of this in writing, and
(b) may register a lien under this section against the real and personal property of the corporation.
(13) The director may seize personal property against which a lien is registered under subsection (12) at any time after the registration of the lien, but must not take any action to realize on those assets until the later of
(a) the date that is 90 days after the date on which the notice required under subsection (12) (a) was sent to the corporation, and
(b) if a notice of appeal is served on the minister in respect of the determination within the time provided by section 56, the date on which the minister upholds the determination under that appeal.
(14) If, at any time, the director becomes convinced that the corporations were not associated within the meaning of section 256 of the Income Tax Act (Canada) at the time that the lien was registered under subsection (12) (b) of this section or if the minister or a court of competent jurisdiction upholds the corporation's appeal against the director's determination on the basis that the corporations were not associated at the time that the lien was registered, the director must,
(a) if the director has not realized on any of the assets against which the lien was registered, promptly release the lien, and
(b) if the director has realized on some or all of the assets against which the lien was registered, promptly release the lien against the remaining assets and pay the proceeds realized from the sale of the realized assets, minus any costs or expenses incurred in the sale,
(i) to the corporation, or
(ii) if the director considers it appropriate to do so, into the Supreme Court under Rule 48 of the Rules of Court.
(15) The release of the lien under subsection (14) (a) or the release of the lien and payment of the applicable net sale proceeds under subsection (14) (b) is deemed to be full satisfaction of all claims any person, including the corporation, might have arising out of or in any way connected with the determination made under subsection (11), the registration of the lien or the seizure or sale of any or all of the assets against which the lien was registered.
65 (1) This section applies to a person who, as assignee, liquidator, administrator, receiver, receiver manager, trustee, secured party as defined in section 64 or similar person, other than a trustee appointed under the Bankruptcy and Insolvency Act (Canada), takes control or possession of the property of a person who has collected tax, is required to collect or remit tax or is required to pay security under this Act.
(2) Before distributing the property referred to in subsection (1), or the proceeds from the realization of it, a person to whom this section applies must obtain from the director a certificate that the amount that constituted a lien under section 64 has been paid or that a bond or other security acceptable to the director has been given.
(3) If a person to whom this section applies distributes the property referred to in subsection (1), or the proceeds of the realization of it, without having obtained the certificate required by subsection (2), the person is personally liable to the government for an amount equal to the amount required to be paid to obtain the certificate.
66 (1) Before taking proceedings for the recovery of an amount owing under this Act, the director must give to the person who owes the amount notice of the director's intention to enforce payment.
(2) Failure to give notice under subsection (1) does not affect the validity of proceedings taken for the recovery of an amount owing under this Act.
67 (1) In this section, "proceeding" means
(a) an action for the recovery of taxes,
(b) the filing of a certificate,
(c) the making of a demand, and
(d) the registration or enforcement of a lien
under this Act.
(2) A proceeding may be commenced at any time within 7 years after the date of an assessment or reassessment of the amount claimed in the proceeding.
(3) Despite subsection (2), a proceeding that relates to a contravention of this Act or the regulations and that involves wilful default or fraud may be commenced at any time.
68 The director may apply to the Supreme Court for an injunction ordering a person who sells or offers to sell fuel in British Columbia to cease selling or offering to sell fuel until the person complies with this Act and the regulations and the person's obligations under this Act are fulfilled.
69 The minister may appoint a person as director for the purpose of administering this Act.
70 (1) The director may, in writing, delegate any of the director's powers or duties under this Act.
(2) The delegation under subsection (1) may be to a named person or to a class of persons.
(3) Without limiting subsection (1), the director's powers, functions and duties with respect to IFTA commercial vehicles to which this Act applies may be delegated by the director to a named person or class of persons in a government corporation, as defined in the Financial Administration Act, or a ministry of the government.
71 A person who has custody or control over information or records under this Act must not disclose the information or records to any other person except
(a) in the course of administering or enforcing this or another taxation Act,
(b) in court proceedings relating to this or another taxation Act,
(c) as provided in, or ordered under, section 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,
(d) under an agreement that
(i) is between the government and another government,
(ii) relates to the administration or enforcement of taxation enactments, and
(iii) provides for disclosure of information and records to and the exchange of similar information with that other government, or
(e) for the purpose of the compilation of statistical information by the government or the government of Canada.
72 (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.
(2) A demand notice under subsection (1)
(a) must be delivered to the person by personal service, registered mail, electronic mail or fax,
(b) must specify a reasonable time by which the person must comply with the demand notice, and
(c) in relation to a requirement under subsection (1) (d), may require the written statement to be made by way of affidavit or statutory declaration.
(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.
(4) Under this Act, an affidavit by the director in which are stated the facts necessary to establish
(a) compliance by the director with this section, or
(b) default by a person on whom a demand was made under this section
must be admitted as evidence in any court and is proof, in the absence of evidence to the contrary, of the facts stated.
73 (1) If service of a notice or other document by the director is required or authorized under this Act, the notice or document is conclusively deemed to have been served if
(a) served on the person,
(b) sent by registered mail to the last known address of the person according to the records of the director, or
(c) sent by electronic mail or fax to the last known electronic mail address or fax number of the person according to the records of the director.
(2) If service of a notice or other document on the minister is required or authorized under this Act, the notice or document is conclusively deemed to have been served if delivered to the office of the deputy minister.
(3) If service under subsection (1) is by registered mail, electronic mail or fax, the notice or document is conclusively deemed to be served when sent.
(4) If a person carries on business under a name or style other than the person's own name, the notice or document may be addressed to the name or style under which the person carries on business and, in the case of personal service, is deemed to have been validly served if it was left with an adult employed at the place of business of the addressee.
(5) If persons carry on business in partnership, the notice or document may be addressed to the partnership name and, in the case of personal service, is deemed to have been validly served if it was served on one of the partners or left with an adult employed at the place of business of the partnership.
(6) In the case of personal service, a notice or document is deemed to have been validly served
(a) on a corporation, if it was delivered to any board member, senior officer, liquidator or receiver manager of the corporation, and
(b) on an extraprovincial corporation, if it was delivered to a person referred to in paragraph (a) or to an attorney for the extraprovincial corporation.
(7) Proof of the receipt by a person of any document or notice may be established in any court by showing that the document or notice was served or sent in a manner provided in this section, and the burden of proof is on the person seeking to establish the fact that the document or notice was not received by the person.
(8) In a prosecution or any proceeding for any matter arising under this Act, the facts necessary to establish compliance on the part of the director with this section may be sufficiently proved in any court by the production of an affidavit of the director setting out the facts.
74 For the purpose of determining the amount of tax that is payable under this Act, the director may establish a formula for converting a measure of an amount of a fuel or combustible into a different measure of the amount of the fuel or combustible.
Part 11 — Offences and Penalties
75 (1) A person who contravenes section 71 commits an offence and is liable to a fine of not more than $2 000.
(2) A person who does any of the following commits an offence:
(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;
(b) in order to evade payment of an amount to be paid or remitted under this Act, destroys, alters, mutilates, hides or otherwise disposes of a record or book of account;
(c) makes or assents to or acquiesces in the making of a false or deceptive entry in a record or book of account, or omits or assents to or acquiesces in the omitting to enter in a record or book of account a material particular related to an amount to be paid or remitted under this Act;
(d) refuses to produce records or books of account or hinders or molests or interferes with an inspection, audit or examination, or prevents or attempts to prevent a person from carrying out an inspection, audit or examination under this Act;
(e) wilfully, in any manner, fails to comply with this Act or the regulations;
(f) wilfully, in any manner, evades or attempts to evade compliance with this Act or the regulations or remittance or payment of taxes or payment of security required under this Act;
(g) conspires with any person to do anything described in paragraphs (a) to (f).
(3) A person who commits an offence under subsection (2) is liable
(a) to a fine of not more than $10 000 or to imprisonment for not more than 2 years or to both fine and imprisonment, and
(b) in addition, to a fine equal to the amount of any tax or security not collected, remitted or paid.
(4) In a prosecution under subsection (2), a certificate signed by the director stating the amount of tax or security referred to in subsection (3) (b) is evidence of the amount of tax or security referred to in subsection (3) (b).
76 In a prosecution for failure to collect, remit or pay an amount under this Act, the onus is on the accused to prove that the amount was collected by the accused or was paid or remitted, as the case may be, to the government.
77 (1) In this section, "analyst" means a person designated as an analyst under subsection (2).
(2) The director may designate a person as an analyst for the purpose of the enforcement of this Act.
(3) In a prosecution under this Act, a certificate of an analyst stating that the analyst has analyzed or examined a substance submitted to the analyst and stating the results of the analysis or examination is evidence of the statements contained in the certificate.
(4) The party against whom a certificate of an analyst is produced under subsection (3) may, with leave of the court, require the attendance of the analyst for the purpose of cross examination.
(5) A certificate must not be received in evidence under subsection (3) unless the party intending to produce it has, before the trial, given to the party against whom it is intended to be produced reasonable notice of that intention together with a copy of the certificate.
78 (1) In a prosecution, evidence that a person applied to be appointed a collector or applied to obtain a registration certificate, registered consumer certificate, registered air service certificate or registered marine service certificate is evidence that the person is appointed as a collector or holds the certificate for which the person applied.
(2) In a prosecution, a notice of assessment is evidence that the amount stated in the notice of assessment is due and owing.
79 If a corporation commits an offence under this Act, an employee, officer, board member or agent of the corporation who authorized, permitted or acquiesced in the offence also commits that offence, whether or not the corporation is prosecuted or convicted.
80 No prosecution for an offence against this Act or the regulations may be instituted more than 6 years after the day the alleged offence was committed.
81 Section 5 of the Offence Act does not apply to this Act or the regulations.
82 In this Part, "greenhouse gas" has the same meaning as in the Greenhouse Gas Reduction Targets Act.
83 (1) Subject to subsection (3), the Lieutenant Governor in Council may, by regulation, amend Schedules 1 and 2 on or before July 1, 2011.
(2) Without limiting subsection (1) but subject to subsection (3), the Lieutenant Governor in Council may by regulation amend Schedules 1 and 2 as follows:
(a) by adding a substance, material or item to, or modifying or deleting a fuel or combustible listed in, column 2 of the Table in either schedule;
(b) by adding, modifying or deleting a rate of tax for a type of fuel or combustible;
(c) by adding, modifying or deleting a definition in either schedule.
(3) The Lieutenant Governor in Council may amend Schedule 1 or 2 under this section by adding a substance, material or item to column 2 of either schedule, only if the substance, material or item is one that is capable of being burned to produce energy or heat and when burned emits greenhouse gas.
(4) For the purposes of this section, the Lieutenant Governor in Council may enact regulations considered appropriate for the purpose of preventing, minimizing or otherwise addressing any administrative or transitional difficulties related to an amendment to Schedule 1 or 2.
(5) A regulation that relates to an amendment to Schedule 1 or 2, other than an amendment that increases a tax rate or imposes a new tax rate, may be made retroactive to July 1, 2008 or a later date, and if made retroactive is deemed to have come into force on the specified date.
(6) This section and any regulations made under this section that are still in force on June 30, 2011 are repealed on July 1, 2011.
84 (1) The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.
(2) The Lieutenant Governor in Council may make regulations respecting any matter for which regulations by the Lieutenant Governor in Council are contemplated by this Act.
(3) Without limiting this section or section 83 or 85, the Lieutenant Governor in Council may make regulations, including regulations that are considered necessary as a result of an amendment to Schedule 1 or 2, as follows:
(a) prescribing records to be kept by vendors, wholesale dealers, retail dealers, collectors, deputy collectors, registered consumers, registered air services, registered marine services, motive fuel user permit holders and persons who are required to file returns for the payment of tax under this Act;
(b) requiring a person who sells fuel to furnish prescribed information to the person who buys the fuel in prescribed circumstances;
(c) respecting the duties of vendors, wholesale dealers, retail dealers, collectors, deputy collectors, registered consumers, registered air services, registered marine services and persons who are required to file returns for the payment of tax under this Act;
(d) respecting the manner of payment, collection and remittance of tax and payment of security and any other conditions or requirements affecting the payment, collection and remittance of tax or security;
(e) establishing, for the purposes of section 13, an amount of tax payable, or a method for determining the amount of tax payable, for a blend or mixture;
(f) respecting the payment of an allowance under section 35, including, without limitation, the following:
(i) determining the amount of an allowance;
(ii) determining the circumstances in which an allowance or a portion of an allowance is not to be paid;
(iii) establishing a manner of payment of an allowance;
(g) defining a word or expression used but not defined in this Act;
(h) for the purpose of the definition of "use", prescribing circumstances in which a type of activity is a use;
(i) establishing a system of permits for retail dealers, wholesale dealers and vendors who sell a fuel on which tax is not payable under this Act and, without limitation, for the purpose of establishing a system of permits, may also
(i) prohibit these dealers and vendors from acquiring and selling the fuel on which tax is not payable under this Act in British Columbia unless authorized by a permit,
(ii) prohibit persons from selling the fuel on which tax is not payable under this Act to these dealers and vendors unless the dealer or vendor is authorized to sell that fuel by a permit,
(iii) provide for the issue, refusal to issue, suspension and cancellation of the permits by the director, and
(iv) provide for appeals from a decision respecting the issue or cancellation of a permit;
(j) with respect to refunds under paragraph (l), (n) or (o), may, without limiting those provisions, do the following:
(i) permit or require the payment of a refund to a person or a class of persons;
(ii) establish circumstances in which a refund may or must be paid;
(iii) set conditions of, or limitations on, the payment of a refund;
(k) with respect to granting exemptions under paragraph (m), (n) or (o), may, without limiting those provisions, do the following:
(i) provide a full or partial exemption from the payment, collection or remittance of tax or security under one of more provisions of this Act;
(ii) establish circumstances in which an exemption applies;
(iii) set conditions of, or limitations on, the application of an exemption;
(l) providing for refunds of all or part of a tax, security or other amount paid or remitted under this Act;
(m) providing for exemptions from one or more provisions of this Act;
(n) providing for exemptions from the payment of tax, or for refunds of all or part of the tax paid, with respect to a fuel or combustible that is the source for greenhouse gas emissions that are subject to
(i) section 2 (1) (b) of the Greenhouse Gas Reduction (Cap and Trade) Act,
(ii) section 76.3 (1) of the Environmental Management Act, if equivalent emissions are captured and stored, or captured and sequestered, in accordance with subsection (2) of that section, or
(iii) section 76.4 (b) of the Environmental Management Act;
(o) providing for exemptions from the payment of tax, or for refunds of all or part of the tax paid, with respect to a fuel or combustible that
(i) is used to operate equipment that captures and stores, or captures and sequesters, greenhouse gas in accordance with the regulations, or
(ii) does not or did not emit greenhouse gas into the atmosphere when the fuel or combustible is or was used, as a result of the greenhouse gas being captured and stored, or captured and sequestered, in accordance with the regulations;
(p) prescribing interest rates and the manner of calculating interest for the purposes of this Act;
(q) respecting fees for certificates under sections 53 and 65, including setting the fee and time and manner of payment of the fee;
(r) respecting appeals to the minister under section 56, including, without limitation, establishing circumstances in which an appeal to the minister under section 56 (2) is not permitted;
(s) respecting duties of persons that own or operate IFTA commercial vehicles to which this Act applies, including, without limitation,
(i) the payment and refund of deposits, and
(ii) authorizing the director to determine the amount of deposits;
(t) establishing circumstances in which a retail dealer is exempt from the requirement to collect tax and permitting the director to establish rules for the collection of tax in those circumstances.
(4) For the purposes of a regulation under subsection (3) (p), interest may be calculated in a manner that applies, or has the effect of applying, different rates of interest to all or part of an assessment if a person is entitled to a refund under this Act.
(5) In making a regulation under this Act, the Lieutenant Governor in Council may do one or more of the following:
(a) delegate a matter to a person;
(b) confer a discretion on a person;
(c) make different regulations for different persons, fuels, combustibles, places, things, uses or transactions, or classes of persons, fuels, combustibles, places, things, uses or transactions;
(d) establish or define classes of persons, fuels, combustibles, places, things, uses or transactions.
(6) A regulation made under this section that relates to the granting of an exemption or the provision of a refund may be made retroactive to July 1, 2008 or a later date, and if made retroactive is deemed to have come into force on the specified date.
(7) Subsection (6) is repealed on July 1, 2011.
85 (1) Despite this or any other Act, the Lieutenant Governor in Council may make regulations as follows:
(a) respecting any matter that the Lieutenant Governor in Council considers is not provided for, or is not sufficiently provided for, in this Act;
(b) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of more effectively bringing this Act into operation;
(c) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of preventing, minimizing or otherwise addressing any transitional difficulties in bringing this Act into effect, including, without limitation, provisions making an exception to or a modification of a provision in an enactment or providing for the application or continued application of a previous enactment;
(d) resolving any errors, inconsistencies or ambiguities in this Act.
(2) A regulation under subsection (1) may be made retroactive to July 1, 2008 or a later date, and if made retroactive is deemed to have come into force on the specified date.
(3) To the extent of any conflict between a regulation under subsection (1) and another enactment, the regulation prevails.
(4) This section and any regulations made under this section that are still in force on June 30, 2011 are repealed on July 1, 2011.
Part 13 — Transitional Provisions
86 (1) If a purchaser buys fuel before July 1, 2008 and the purchaser receives delivery of the fuel on or after that date, the purchaser must pay to the government tax on the fuel at the rate for that type of fuel set out in the column of the Table in Schedule 1 that applies for the period of time in which the purchaser receives delivery.
(2) If a retail dealer sells a fuel to a purchaser before July 1, 2008 and the purchaser receives delivery of the fuel on or after that date, the retail dealer must collect tax on that fuel at the rate for that type of fuel set out in the column of the Table in Schedule 1 that applies for the period of time in which the purchaser receives delivery.
(3) A reference to "purchaser" in this section does not include a person 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.
87 (1) Subject to subsection (2), a person who uses a fuel on or after July 1, 2008 is not required to pay tax on the use of the fuel under section 11, if tax was paid on the fuel under section 86 or if the fuel was, before that date,
(a) bought and received,
(b) transferred, or
(c) brought into British Columbia
within the meaning of section 8, 9 or 10.
(2) Subsection (1) does not apply to a registered consumer who uses fuel on or after July 1, 2008 if the fuel used is the type or subcategory of a type specified on the registered consumer certificate of the registered consumer.
(3) Section 11 applies to a registered consumer referred to in subsection (2) even if the fuel used by the registered consumer was, before July1, 2008,
(a) bought and received,
(b) transferred, or
(c) brought into British Columbia
within the meaning of section 8, 9 or 10.
88 (1) If
(a) a deputy collector or retail dealer owns fuel on July 1, 2008, and
(b) security would have been payable by the deputy collector or retail dealer if this Act were in force on the date the deputy collector or retail dealer bought the fuel,
the deputy collector or retail dealer must provide to the director by August 15, 2008 an inventory of that fuel, in accordance with the instructions of the director.
(2) For the purposes of subsection (1), if a retail dealer entered into an agreement to sell fuel to a purchaser before July 1, 2008 and the purchaser has not received delivery of the fuel before July 1, 2008, the retail dealer is deemed to own the fuel.
(3) For the purposes of subsection (1), a deputy collector or retail dealer, as the case may be, who meets the requirements of paragraphs (a) to (c), is deemed to own a fuel on July 1, 2008 if
(a) the deputy collector or retail dealer has entered into an agreement to buy the fuel and the agreement provides that the deputy collector or retail dealer owns the fuel on July 1, 2008,
(b) the deputy collector or the retail dealer has not received delivery of the fuel before July 1, 2008, and
(c) the deputy collector or the retail dealer has not entered into an agreement with another person that provides that the other person owns the fuel on July 1, 2008.
(4) Subject to the regulations, the director may pay an allowance of $250 to a deputy collector or retail dealer who provided an inventory by August 15, 2008 under subsection (1).
(5) Subject to the regulations, a deputy collector or retail dealer who is required to provide an inventory under subsection (1) must pay to the director by August 15, 2008 the amount of security on fuel included in the inventory equal to the tax that would be collectable if the fuel were sold to a purchaser on July 1, 2008.
89 (1) Subject to subsection (2), if, on or after July 1, 2008 a purchaser takes delivery of fuel and pays to the government tax on the purchase of the fuel under this Act, the director, on application and on receipt of evidence satisfactory to the director, must pay to the purchaser, from the consolidated revenue fund, a refund of tax paid if the delivery is taken, under a fixed-price contract made by the purchaser with the seller before February 20, 2008, in respect of a quantity of fuel that does not exceed the quantity specified in the contract.
(2) No refund is to be paid under subsection (1) if the purchaser
(a) is entitled, under the fixed-price contract, to recover the tax on the fuel imposed under this Act, or
(b) receives delivery of the fuel after June 30, 2009.
Division 2 — Motor Fuel Tax Act
90 (1) Effective on July 1, 2008, a person who, immediately before that date, was a collector appointed under section 28 (1) or 32 (2) of the Motor Fuel Tax Act, as those provisions read before the date this Act receives Royal Assent, is deemed to be appointed as a collector under section 28 of the Motor Fuel Tax Act, as enacted by this Act.
(2) An appointment deemed to be made under subsection (1) has a term that ends on the date that is the earliest of the following:
(a) the end of the day on December 31, 2008;
(b) the date the deemed appointment as a collector is suspended or cancelled under the Motor Fuel Tax Act, as amended by this Act;
(c) the date the person is appointed as a collector under section 28, as enacted by this Act.
(3) If the appointment of a person as a collector under section 28 (1) or 32 (2) of the Motor Fuel Tax Act, as those provisions read before the date this Act receives Royal Assent, is subject to terms and conditions, the deemed appointment of a person as a collector under subsection (1) of this section is subject to the same terms and conditions, unless the director specifies different terms and conditions.
(4) If the appointment of a person as a collector under section 28 (1) or 32 (2) of the Motor Fuel Tax Act, as those provisions read before the date this Act receives Royal Assent, is not subject to terms and conditions, the director may specify terms and conditions for the deemed appointment of the person as a collector under subsection (1) of this section.
91 If, at the time section 110 of this Act comes into force, a person was appointed as a collector under section 29 (2) of the Motor Fuel Tax Act, as it read before the coming into force of section 110, the person is deemed to be authorized to sell a substance as a type of fuel in circumstances in which the person bought the substance as another type of fuel, subject to the conditions the director specifies, if any, until the date that is earliest of the following:
(a) the end of the day on December 31, 2008;
(b) the date the authorization is suspended or cancelled by the director;
(c) the date the person is
(i) appointed as a collector under section 28 of the Motor Fuel Tax Act, as enacted by this Act, or,
(ii) authorized by the director, under section 29 (2) of the Motor Fuel Tax Act, as enacted by this Act.
92 (1) Effective on July 1, 2008, a person who, immediately before that date, was a registered consumer, as defined in section 1 of the Motor Fuel Tax Act as it read before the coming into force of section 98 of this Act, is deemed to have been issued a registered consumer certificate under section 37 of the Motor Fuel Tax Act, as enacted by this Act.
(2) The certificate deemed to be issued under subsection (1) has a term that ends on the date that is the earliest of the following:
(a) the end of the day on December 31, 2008;
(b) the date the deemed registered consumer certificate is suspended or cancelled under the Motor Fuel Tax Act, as amended by this Act;
(c) the date the person is issued a registered consumer certificate under section 37 of the Motor Fuel Tax Act, as enacted by this Act.
(3) If a person holds a registered consumer certificate under section 37 of the Motor Fuel Tax Act, as it read before the coming into force of section 118 of this Act, that is subject to terms and conditions, the deemed registered consumer certificate under subsection (1) is subject to the same terms and conditions, unless the director specifies different terms and conditions.
(4) If a registered consumer certificate issued to a person under section 37 the Motor Fuel Tax Act, as it read before the coming into force of section 118 of this Act, is not subject to terms and conditions, the director may specify terms and conditions for the registered consumer certificate that is deemed to be issued to the person under subsection (1).
93 If a retail dealer sells fuel to a licensed carrier before July 1, 2008 and the licensed carrier receives delivery of the fuel on or after that date, the retail dealer must collect tax on that fuel at the rate that applies at the time the licensed carrier receives delivery of the fuel.
94 The Motor Fuel Tax Act, as it read immediately before the date this Act receives Royal Assent, continues to apply to
(a) an application for a refund received by the director under that Act, and
(b) an action commenced under that Act
before July 1, 2008.
95 The director may impose a penalty on a person referred to in section 45 of the Motor Fuel Tax Act, as amended by section 128 of this Act, in respect of a failure by the person to remit tax or pay security before July 1, 2008.
Part 14 — Consequential Amendments
British Columbia Railway Act
96 Section 6 (1) of the British Columbia Railway Act, R.S.B.C. 1996, c. 36, is amended by adding "the Carbon Tax Act," after "for tax under".
Financial Administration Act
97 Section 19.1 (4) of the Financial Administration Act, R.S.B.C. 1996, c. 138, is amended by striking out "on any other tax imposed or levied under an Act." and substituting "on any tax imposed or levied under an Act other than the enactments referred to in subsection (3) and the Carbon Tax Act."
Motor Fuel Tax Act
98 Section 1 of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, is amended
(a) by adding the following definitions:
"buy" includes to obtain ownership by barter or exchange;
"deputy collector" means a person who is deemed appointed as a deputy collector under section 33;
"registered consumer certificate" means a registered consumer certificate issued under section 37;
"security" includes all penalties and interest that are or may be added to security under this Act;
"sell" includes to transfer ownership by barter or exchange;
"tax" includes all penalties and interest that are or may be added to tax under this Act; ,
(b) by repealing the definition of "collector" and substituting the following:
"collector" means a person who is appointed as a collector under section 28; ,
(c) by repealing the definition of "mistake of law",
(d) by repealing the definition of "registered consumer" and substituting the following:
"registered consumer" means a person who holds a registered consumer certificate; , and
(e) by repealing the definition of "standard reference conditions" and substituting the following:
"standard reference conditions" means, in the case of
(a) a gas, a temperature of 15°C and an atmospheric pressure of 101.325 kPa, and
(b) a liquid, a temperature of 15°C; .
99 Section 2 is amended
(a) in subsection (1) by striking out "Subject to subsection (2), the following" and substituting "The following",
(b) in paragraph (b) by striking out "and that is" and substituting ", if the fuel in the supply tank or supplemental supply tank",
(c) by repealing paragraph (c) and substituting the following:
(c) up to and including 182 litres of fuel that is brought into British Columbia in the supply tank or a supplemental supply tank of a motor vehicle, other than an IFTA commercial vehicle or a locomotive, if the fuel in the supply tank or supplemental supply tank is to be used in the operation of the motor vehicle. , and
(d) by repealing subsection (2).
100 Section 4 is amended by adding the following subsections:
(1.2) 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.
(2.1) A licensed carrier who uses in British Columbia gasoline 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 gasoline was used, tax on that gasoline at the rate established under that subsection.
101 Section 10 is amended by adding the following subsections:
(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.
(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.
102 Section 20 (1) is repealed and the following substituted:
(1) If the director is satisfied an amount has been paid as tax in circumstances where there was no legal obligation to pay the amount as tax, the director must refund, from the consolidated revenue fund, that amount to the person entitled to it.
103 The following section is added:
20.11 (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.
(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.
(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.
(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.
104 Section 20.2 (1) is amended by striking out "Despite section 20 (2)" and substituting "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,".
105 Section 21 is repealed and the following substituted:
21 (1) The director may, in accordance with the regulations, refund from the consolidated revenue fund to a collector, deputy collector or retail dealer who sells fuel, a portion, determined in the prescribed manner, of the amount remitted or paid to the minister in respect of taxes or security payable on that fuel under this Act.
(2) The director may pay a refund under subsection (1) if
(a) the collector, deputy collector or retail dealer, in accordance with this Act,
(i) remits the tax required to be levied and collected under this Act, or
(ii) pays the security required to be paid under this Act
on the fuel referred to in subsection (1),
(b) the person buying the fuel subsequently fails to pay to the collector, deputy collector or retail dealer, as the case may be, the full amount of
(i) the consideration and tax payable on that sale, or
(ii) the consideration and the security required to be paid under this Act, and
(c) the collector, deputy collector or retail dealer writes off as unrealizable or uncollectable the amount owing by the person buying the fuel.
(3) A collector may, in the prescribed manner, deduct the amount of the refund payable to the collector under this section from the amount of taxes or security that the collector is required to remit or pay under this Act.
(4) If a collector who has obtained a refund under subsection (1) or has made a deduction under subsection (3) recovers some or all of the amount referred to in subsection (2) (c) with respect to which the refund was paid or the deduction was made, the collector must add an amount, determined in the prescribed manner, to the tax to be remitted or security to be paid by the collector under this Act with respect to the reporting period in which the recovery was made.
(5) If a deputy collector or retail dealer who is not a collector and who has obtained a refund under subsection (1) recovers some or all of the amount referred to in subsection (2) (c) with respect to which the refund was paid, the deputy collector or retail dealer must, promptly after that recovery, pay to the government an amount determined in the prescribed manner.
106 Section 25 is amended
(a) in subsection (2) by striking out "director" and substituting "board member", and
(b) by adding the following subsection:
(3) A person who is required to file a return for tax or security under this Act may
(a) instead of submitting a written application under subsection (1) (a), submit, as part of the return, a claim for a refund for the reporting period to which the return relates, and
(b) deduct the amount of the refund claimed from the amount of tax or security required to be remitted or paid by the person.
107 Section 26 (2) is repealed and the following substituted:
(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.
108 Section 27 is repealed.
109 Section 28 is repealed and the following substituted:
28 (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) The director may limit the application of a collector's appointment to a subcategory of a type of fuel, if the subcategory is prescribed under this Act.
(3) Before an applicant is appointed as a collector, the applicant must enter into an agreement with the director, on behalf of the government, setting out the duties to be performed by the applicant when acting as a collector and any other matters the director considers necessary or advisable.
(4) A vendor must not sell, within British Columbia, fuel unless the vendor is appointed a collector for that type or subcategory of a type of fuel.
110 Section 29 is amended
(a) in subsection (1) by striking out "A person other than" and substituting "Subject to subsection (2), a person other than", and
(b) by repealing subsection (2) and substituting the following:
(2) The director may, in writing and on conditions the director specifies, authorize a person other than a collector to sell a substance as a type of fuel in circumstances in which the person bought the substance as another type of fuel.
111 Section 30 is amended
(a) by repealing subsections (1) and (2) and substituting the following:
(1) The director may, without advance notice to a collector, suspend the collector's appointment for a period of up to 60 days
(a) if the director is satisfied that the collector knowingly gave false information on an application for the appointment,
(b) if the collector refuses or neglects to comply with
(i) a provision of this Act or the regulations,
(ii) a condition or limitation specified by the director under section 28 (1),
(iii) a provision of the agreement referred to in section 28 (3), or
(c) if authorized by the regulations.
(2) Subject to subsection (2.1), the director may, by notice delivered to a collector, cancel the collector's appointment
(a) if the director is satisfied that the collector knowingly gave false information on an application for the appointment,
(b) the collector refuses or neglects to comply with
(i) a provision of this Act or the regulations,
(ii) a condition or limitation specified by the director under section 28 (1),
(iii) a provision of the agreement referred to in section 28 (3), or
(c) if authorized by the regulations. ,
(b) in subsection (3) by adding "under subsection (2)" after "an appointment", and
(c) by adding the following subsections:
(5) If required by the regulations, the director must cancel a collector's appointment in accordance with the regulations.
(6) If the director cancels a collector's appointment under subsection (5), the director
(a) is not required to provide advance notice of the cancellation to the collector, and
(b) must provide written reasons to the collector.
(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.
112 Sections 31 and 32 are repealed.
113 Section 33 is repealed and the following substituted:
33 (1) If a wholesale dealer buys fuel
(a) from a collector, the wholesale dealer is deemed, with respect to that fuel, to have been appointed a deputy collector by the collector, or
(b) from a deputy collector, the wholesale dealer is deemed, with respect to that fuel, to have been appointed a deputy collector by the deputy collector
from whom the wholesale dealer bought that fuel.
(2) Subsection (1) does not apply to a wholesale dealer who is appointed a collector and who buys fuel from another collector in a sale described in section 38 (3).
(3) A person who is a deputy collector must comply with the obligations of a deputy collector imposed by this Act even if the person is also a collector or registered consumer with respect to other fuel.
114 Section 34 is repealed and the following substituted:
34 (1) Subject to subsection (3) and the regulations, a retail dealer must collect the tax imposed by this Act at the time of selling fuel to a purchaser.
(2) A person who is a retail dealer must comply with the obligations of a retail dealer imposed under this Act even if the person is also a collector or a registered consumer with respect to other fuel.
(3) If a retail dealer sells to a registered consumer fuel that is the type or subcategory of a type of fuel specified on the registered consumer's certificate, the retail dealer is not required to collect tax from the registered consumer.
(4) Subject to sections 38, 39 and 40 and the regulations, a collector or deputy collector who sells fuel to a deputy collector or retail dealer must collect the tax from the deputy collector or retail dealer who bought the fuel.
(5) Subject to section 39 and the regulations, a deputy collector who buys fuel from a collector or other deputy collector must, on the demand of the collector or the other deputy collector, remit the tax on the fuel collected from a retail dealer or another deputy collector to the person who made the demand.
(6) Subject to section 40 and the regulations, a retail dealer who buys fuel from a collector or deputy collector must, on demand of the collector or deputy collector, remit the tax on the fuel collected from the purchaser to the person who made the demand.
(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.
115 The following section is added:
34.1 A person who sells fuel is deemed to be an agent of the government and as agent must levy and collect tax as required by this Act.
116 Section 35 is amended
(a) in subsection (1) by striking out "A collector" and substituting "Subject to section 38, a collector", and
(b) in subsection (2) by striking out "section 21," and substituting "section 21 and the regulations," and by striking out "wholesale dealer" and substituting "deputy collector".
117 Section 35.1 (2) and (3) is repealed and the following substituted:
(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.
(2) If a person collects an amount of tax under this Act or collects an amount as if it were tax under this Act,
(a) the person is deemed to hold the amount in trust for the government and for the payment of the amount to the government in the manner and at the time required under this Act, and
(b) the amount collected is deemed to be held separate from and does not form a part of the person's money, assets or estate, whether or not the amount collected has in fact been kept separate and apart from either the person's own money or the assets of the estate of the person who collected the amount.
118 Section 37 is repealed and the following substituted:
37 (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.
(2) The director may limit the application of a registered consumer certificate to a subcategory of a type of fuel, if the subcategory is prescribed under this Act.
(3) Before an applicant is issued a registered consumer certificate, the applicant must enter into an agreement with the director, on behalf of the government, setting out the duties to be performed by the applicant when acting as a registered consumer and any other matters the director considers necessary or advisable.
(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.
119 The following section is added:
37.1 (1) The director may, without advance notice to a registered consumer, suspend the registered consumer's certificate for a period of up to 60 days
(a) if the director is satisfied that the registered consumer knowingly gave false information on the application for the registered consumer certificate,
(b) if the registered consumer refuses or neglects to comply with
(i) a provision of this Act or the regulations,
(ii) a condition or limitation specified by the director under section 37 (1), or
(iii) a provision of the agreement referred to in section 37 (3), or
(c) if authorized by the regulations.
(2) If the director suspends a registered consumer certificate under subsection (1), the director must, as soon as reasonably possible,
(a) advise the person of the reasons for the suspension, and
(b) provide the person with an opportunity to show the director why the suspension should be lifted.
(3) Subject to subjection (4), the director may, by notice delivered to a registered consumer, cancel the registered consumer's certificate
(a) if the director is satisfied that the person knowingly gave false information on the application for the registered consumer certificate,
(b) if the registered consumer refuses or neglects to comply with
(i) a provision of this Act or the regulations,
(ii) a condition or limitation specified by the director under section 37 (1), or
(iii) a provision of the agreement referred to in section 37 (3), or
(c) if authorized by the regulations.
(4) Before cancelling a registered consumer certificate under subsection (3), the director must
(a) give the registered consumer notice of the reasons for the proposed cancellation, and
(b) provide the registered consumer with an opportunity to show the director why the registered consumer's certificate should not be cancelled.
(5) Cancellation of a registered consumer certificate under subsection (3) takes effect on the later of
(a) the date that notice of it is delivered to the person, and
(b) the date stated on the notice.
(6) If required by the regulations, the director must cancel a registered consumer certificate in accordance with the regulations.
(7) If the director cancels a registered consumer certificate under subsection (6) the director
(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.
(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.
(10) A suspension or cancellation of a registered consumer certificate under this section does not relieve the registered consumer from any liability.
120 Section 38 is repealed and the following substituted:
38 (1) Subject to subsections (3) and (4), a collector who, within British Columbia, sells a fuel for the first time after the fuel is manufactured in British Columbia or imported into British Columbia must pay, with respect to that fuel, security to the director in an amount equal to the tax that would be collectable if the fuel were sold to a purchaser at that time.
(2) The security referred to in subsection (1) must be paid to the director at the prescribed time and in the prescribed manner.
(3) For the purposes of subsection (1), a sale of fuel within British Columbia for the first time after the fuel is manufactured in British Columbia or imported into British Columbia does not include a sale of fuel by one collector to another collector if both collectors own and operate refineries in Canada.
(4) A collector who sells fuel that the collector bought in the circumstances described in subsection (3) is deemed to be making the first sale of fuel for the purposes of subsection (1) if the collector sells the fuel in circumstances other than those described in subsection (3).
(5) A collector who, as retail dealer, sells fuel to a purchaser who is not liable to pay tax on that purchase is exempt from the requirement to pay security under subsection (1) in respect of that fuel.
(6) On application by a collector, the director may, in writing and on conditions the director considers appropriate, exempt the collector from the requirements of subsection (1) in respect of a fuel if the collector satisfies the director that the fuel
(a) is to be sold to a purchaser who is not liable to pay tax on that purchase, or
(b) is not to be sold to a purchaser.
(7) An amount that is paid by a collector as security under subsection (1) may, unless the amount is refunded under this Act, be retained by the government in satisfaction of the collector's obligation to collect and remit the tax imposed by this Act on a purchaser of fuel.
121 Section 39 is repealed and the following substituted:
39 (1) A deputy collector who buys fuel from a collector or another deputy collector must pay, as security to the collector or the other deputy collector, an amount equal to the tax that would be collectable if that fuel were sold to a purchaser at that time.
(2) On application by a deputy collector, the director may, in writing and on conditions the director considers appropriate, exempt the deputy collector from the requirements of subsection (1) in respect of a fuel if the deputy collector satisfies the director that the fuel
(a) is to be sold to a purchaser who is not liable to pay tax on that purchase, or
(b) is not to be sold to a purchaser.
(3) A collector or deputy collector who, in respect of fuel, has paid an amount of security under section 38 (1) or subsection (1) of this section may retain any amount received under subsection (1) of this section instead of collecting the tax imposed on the purchaser in respect of that fuel.
(4) If, under subsection (1), a deputy collector pays an amount as security in respect of fuel, and that amount is retained under subsection (3), the deputy collector is, subject to section 40.1, deemed to have satisfied the deputy collector's obligation to remit the tax that is imposed by this Act on the purchaser of the fuel.
122 Section 40 is repealed and the following substituted:
40 (1) If a retail dealer buys fuel from a collector or deputy collector, the retail dealer must pay, as security to the collector or deputy collector, an amount equal to the tax that would be collectable if that fuel were sold to a purchaser at that time.
(2) On application by a retail dealer, the director may, in writing and on conditions the director considers appropriate, exempt the retail dealer from the requirements of subsection (1) in respect of a fuel if the retail dealer satisfies the director that the fuel
(a) is to be sold to a purchaser who is not liable to pay tax on that purchase, or
(b) is not to be sold to a purchaser.
(3) A collector or deputy collector who, in respect of fuel, has paid an amount of security under section 38 (1) or section 39 (1) may retain any amount received under subsection (1) of this section instead of collecting the tax imposed on the purchaser in respect of that fuel.
(4) If, under subsection (1), a retail dealer pays an amount as security in respect of fuel and that amount is retained under subsection (3), the retail dealer is, subject to section 40.1, deemed to have satisfied the retail dealer's obligation to remit the tax that is imposed by this Act on the purchaser of the fuel.
123 The following sections are added to Part 6:
40.1 (1) If a deputy collector or retail dealer who owns fuel at the time the rate of tax for the fuel changes was required to pay security on the fuel before the rate of tax changed, the deputy collector or retail dealer must provide the director with an inventory of that fuel, in accordance with the instructions of the director.
(2) For the purposes of subsection (1), a deputy collector or retail dealer, as the case may be, is deemed to own a fuel on the date the tax rate for the fuel changes if
(a) the deputy collector or retail dealer has entered into an agreement to buy the fuel and the agreement provides that the deputy collector or retail dealer owns the fuel on the date the tax rate changes,
(b) the deputy collector or the retail dealer has not received delivery of the fuel before the date the tax rate changes, and
(c) the deputy collector or retail dealer has not entered into an agreement with another person that provides that the other person owns the fuel on the date of the tax rate change.
(3) Subject to the regulations, the director may pay a deputy collector or retail dealer who provided an inventory under subsection (1) an allowance in an amount determined under the regulations.
(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.
(6) An amount that is paid by a deputy collector or retail dealer as security under subsection (4) may, unless the amount is refunded under this Act, be retained by the government in satisfaction of the deputy collector's or retail dealer's obligation to collect and remit the tax imposed by this Act on a purchaser of the fuel.
(7) Subject to subsection (9), if the rate of tax decreases, a deputy collector or retail dealer who was required to provide an inventory under subsection (1) may apply to the director for a refund of the amount of security determined under subsection (8).
(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.
(9) The director must pay to a person a refund under subsection (7) from the consolidated revenue fund, if the director is satisfied that the person has not received and is not to receive a refund of the security from any person with respect to the fuel.
124 Section 41 is amended
(a) by repealing subsection (1) and substituting the following:
(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:
(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. ,
(b) in subsection (2) by adding "or a site" after "premises", and
(c) in subsection (4) by striking out "subsection (1) (a) to (d)" and substituting "subsection (1) (a) and (b)".
125 Section 42 (1) is repealed and the following substituted:
(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.
126 Section 43 is amended
(a) by repealing subsection (1) and substituting the following:
(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. , and
(b) by repealing subsection (2.1) and substituting the following:
(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 an amount under this Act or has deducted an amount under section 25 (3) 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 or deducted plus interest calculated at the rate and in the manner prescribed.
127 Section 44 is amended
(a) in subsection (1) by striking out "If it appears" and substituting "Subject to subsection (3), if it appears",
(b) by repealing subsections (2) and (3) and substituting the following:
(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. ,
(c) in subsection (4) by striking out "subsection (1) or (2)" and substituting "subsection (1)", and
(d) by adding the following subsection:
(5.1) Despite subsection (5), in imposing a penalty under this section, the director may consider and include any period, if the penalty is imposed as a result of a contravention, of this Act or the regulations, involving wilful default or fraud.
128 Section 45 is amended
(a) by renumbering the section as section 45 (1),
(b) in subsection (1) by repealing paragraphs (a) and (b) and substituting 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; , and
(c) in subsection (1) (c) by adding "or security to the government" after "pay any tax".
129 Section 46 (1) is amended striking out "section 42 or 43" and substituting "section 42, 43 or 46.1".
130 Section 46.1 (1) is amended by repealing paragraph (b) and substituting the following:
(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.
131 Section 48 (1) is amended by striking out "of money".
132 The following section is added to Part 7:
49.1 (1) In this section, "sale in bulk" means
(a) a sale of fuel out of the usual course of business of a vendor, wholesale dealer or retail dealer,
(b) a sale of substantially all the fuel of a vendor, wholesale dealer or retail dealer, or
(c) a sale of an interest in the business of a vendor, wholesale dealer or retail dealer.
(2) A vendor, wholesale dealer or retail dealer must not dispose of fuel through a sale in bulk without first obtaining a certificate in duplicate from the director that all amounts owing under this Act by that person have been paid.
(3) A person buying fuel through a sale in bulk must obtain from the person selling the fuel the duplicate copy of the certificate obtained under subsection (2).
(4) If the person buying fuel fails to obtain the duplicate copy as required by subsection (3), that person is responsible for payment to the director of all amounts owing under this Act by the person selling the fuel.
133 Section 50 (1) is amended
(a) in paragraph (b) by adding "20.11," after "20.1" and by striking out ", 24 or 27 (3)" and substituting "or 24",
(b) in paragraph (c) by striking out "section 30" and substituting "section 30 (2) (a) or (b)",
(c) by adding the following paragraphs:
(c.1) a cancellation of a registered consumer certificate under section 37.1 (3) (a) or (b);
(c.2) a refusal to appoint a collector under section 28 or to issue a registered consumer certificate under section 37;
(c.3) a refusal under section 38 (6), 39 (2), or 40 (2) to exempt a collector, deputy collector or retail dealer from the requirement to pay security; , and
(d) in paragraph (g) by striking out "section 45.2 (2) (b)." and substituting "section 45.2 (2) (b) or 57.1 (11) (b)."
134 Section 50 is amended
(a) by adding the following subsection:
(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.
(b) in subsection (4) (b) by striking out "affirm" and substituting "subject to subsections (5) and (6), affirm" and by striking out "interest charge, penalty" and substituting "amount imposed", and
(c) by adding the following subsections:
(5) If an appeal relates to a matter referred to in subsection (1) (c.3), the minister may
(a) affirm the decision of the director, or
(b) direct the director to
(i) appoint the appellant as a collector, subject to the conditions and limitations that the director specifies, or
(ii) issue a registered consumer certificate to the appellant, subject to the conditions and limitations that the director specifies.
(6) If an appeal relates to a matter referred to in subsection (1) (c.4), the minister may
(a) affirm the decision of the director, or
(b) direct the director to exempt the appellant from the requirement to pay security, subject to the conditions that the director specifies.
135 Section 52 (2) is amended by striking out "penalty reduced" and substituting "amount imposed is reduced".
136 The heading for Part 9 is repealed and the following substituted:
Part 9 — Recovery of Amounts Owing .
137 Section 54 is amended by striking out "Money due" and substituting "An amount owing".
138 Section 55 (1) is amended by striking out "money owing" and substituting "an amount owing".
139 Section 56 (1) and (2) are amended by striking out "money" and substituting "an amount owing".
140 Section 57 (1) is repealed and the following substituted:
(1) In this section, "taxpayer" means any person who is liable to pay or remit an amount under this Act.
141 The following sections are added:
57.1 (1) In this section:
"associated corporation" means a corporation that
(a) is associated with another corporation within the meaning of section 256 of the Income Tax Act (Canada), or
(b) is determined under subsection (11) to be associated with another corporation for the purposes of this section;
"collateral" has the same meaning as in the Personal Property Security Act;
"financing statement" has the same meaning as in the Miscellaneous Registrations Act, 1992;
"inventory" has the same meaning as in the Personal Property Security Act;
"personal property registry" means the registry under the Personal Property Security Act;
"proceeds" has the same meaning as in the Personal Property Security Act;
"property", when referring to the property of an associated corporation or a related individual, means property that is used in, or in conjunction with, the business in respect of which the amount referred to in subsection (2) is required to be collected, remitted or paid;
"purchase money security interest" has the same meaning as in the Personal Property Security Act;
"related individual" has the same meaning as in the Property Transfer Tax Act;
"secured party" has the same meaning as in the Personal Property Security Act;
"security interest" has the same meaning as in the Personal Property Security Act.
(2) If a person is required to pay or remit an amount under this Act and does not pay or remit that amount, the director may register a lien
(a) against the real property of
(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.
(3) On registration of a certificate of lien against the real property of a person under subsection (2) (a), a lien is created on the real property against which the lien is registered for the amount remaining unpaid and any related penalty or interest on that amount.
(4) On registration of a lien against the personal property of a person under subsection (2) (b), a lien is created on the personal property in which the person has a legal or equitable interest, including, in the case of a lien referred to in paragraph (a) of this subsection, any portion of the property that is subject to a prior lien or security interest, for the following:
(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.
(5) Subject to subsections (6) and (7), a lien, other than a lien referred to in subsection (4) (b), that is registered under subsection (2) (b) against personal property
(a) is not limited to the equity that the person against whose personal property the lien is registered has in the personal property, and
(b) despite the provisions of any other enactments, has priority over a security interest or other lien, whether or not the security interest or other lien existed before the lien was registered under subsection (2) (b).
(6) A lien registered under subsection (2) (b) against personal property does not have priority over
(a) a security interest that secures unpaid wages under section 87 (3) of the Employment Standards Act, regardless of when that security interest arises, or
(b) a purchase money security interest in collateral other than collateral that at the time the purchase money security interest attaches is inventory or its proceeds.
(7) If
(a) one or more liens are registered under subsection (2) (b) against the personal property of a person, and
(b) the property referred to in paragraph (a) is subject to
(i) a security interest perfected under the Personal Property Security Act before the registration of the first lien under subsection (2) (b), or
(ii) another lien created before the registration of the first lien under subsection (2) (b),
the total amount secured by all the liens registered under subsection (2) (b), other than liens referred to in subsection (4) (b), is limited in amount, with respect to all the prior security interests or other liens referred to in paragraph (b) of this subsection, to the sum of the amount of
(c) taxes remaining uncollected or unremitted, or both, that were required to be collected or were collected by the person for the 6 calendar months before the date of the most recent registration of a lien under subsection (2) (b) and
(d) security remaining unpaid that was required to be paid by the person for the 6 calendar months before the date of the most recent registration of a lien under subsection (2) (b).
(8) If a lien results from an estimate under section 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, the director must,
(a) on the oral or written request of a person, disclose in writing whether a lien is registered against the personal or real property of a named person, or
(b) on the written request of a person accompanied by the written consent of a named person, disclose in writing whether a lien is registered against the personal or real property of the named person and, if a lien is registered, the amount of the lien and the date of its registration.
(10) If the director believes that one corporation is associated with another corporation within the meaning of section 256 of the Income Tax Act (Canada), the director may request one or both of the corporations to provide to the director the records and information required by the director to confirm or rebut that belief.
(11) The director may determine that the corporations are associated corporations for the purposes of this section if
(a) a corporation that has been requested to provide records or information to the director under subsection (10) fails or refuses to comply with that request within a period of time considered by the director to be reasonable in the circumstances, or
(b) the records or information provided to the director under this section confirm the director's belief that the corporations are associated.
(12) Immediately after a corporation is determined under this section to be associated with a person referred to in subsection (2) (a) (i) and (b) (i), the director
(a) must notify the corporation of this in writing, and
(b) may register a lien under this section against the real and personal property of the corporation.
(13) The director may seize personal property against which a lien is registered under subsection (12) at any time after the registration of the lien, but must not take any action to realize on those assets until the later of
(a) the date that is 90 days after the date on which the notice required under subsection (12) (a) was sent to the corporation, and
(b) if a notice of appeal is served on the minister in respect of the determination within the time provided by section 50 (2), the date on which the minister upholds the determination under that appeal.
(14) If, at any time, the director becomes convinced that the corporations were not associated within the meaning of the section 256 of the Income Tax Act (Canada) at the time that the lien was registered under subsection (12) (b) of this section or the minister or a court of competent jurisdiction upholds the corporation's appeal against the director's determination on the basis that the corporations were not associated at the time that the lien was registered, the director must,
(a) if the director has not realized on any of the assets against which the lien was registered, promptly release the lien, and
(b) if the director has realized on some or all of the assets against which the lien was registered, promptly release the lien against the remaining assets and pay the proceeds realized from the sale of the realized assets minus any costs or expenses incurred in the sale,
(i) to the corporation, or
(ii) if the director considers it appropriate to do so, into the Supreme Court under Rule 48 of the Rules of Court.
(15) The release of the lien under subsection (14) (a) or the release of the lien and payment of the applicable net sale proceeds under subsection (14) (b) is deemed to be full satisfaction of all claims any person, including the corporation, might have arising out of or in any way connected with the determination made under subsection (11), the registration of the lien or the seizure or sale of any or all of the assets against which the lien was registered.
57.2 (1) This section applies to a person who, as assignee, liquidator, administrator, receiver, receiver manager, trustee, secured party as defined in section 57.1 or similar person, other than a trustee appointed under the Bankruptcy and Insolvency Act (Canada), takes control or possession of the property of a person who has collected tax, is required to collect or remit tax or is required to pay security under this Act.
(2) Before distributing the property referred to in subsection (1), or the proceeds from the realization of it, a person to whom this section applies must obtain from the director a certificate that the amount that constituted a lien under section 57.1 has been paid or that a bond or other security acceptable to the director has been given.
(3) If a person to whom this section applies distributes the property referred to in subsection (1), or the proceeds of the realization of it, without having obtained the certificate required by subsection (2), the person is personally liable to the government for an amount equal to the amount required to be paid to obtain the certificate.
(4) Subsections (2) and (3) also apply to a person who, before July 1, 2008, in a capacity described under subsection (1),
(a) took control or possession of the property of another person who has collected tax or is required to collect or remit tax or is required to pay security under this Act, and
(b) has not yet distributed the property or the proceeds of the realization of it.
142 The following section is added to Part 10:
60.1 The minister may appoint a person as director for the purpose of administering this Act.
143 Section 61 is amended by adding the following subsection:
(3) Without limiting subsection (1), the director's powers and duties with respect to IFTA commercial vehicles may be delegated by the director to a named person or class of persons in a government corporation, as defined in the Financial Administration Act, or a ministry of the government.
144 Section 63 is amended
(a) in subsection (1) by adding "by the director" after "or other document",
(b) in subsection (1) (a) by striking out "person, or" and substituting "person,",
(c) in subsection (1) (b) by striking out "director." and substituting "director, or"
(d) in subsection (1) by adding the following paragraph:
(c) sent by electronic mail or fax to the last known electronic mail address or fax number of the person according to the records of the director. ,
(e) by repealing subsection (3) and substituting the following:
(3) If service under subsection (1) is by registered mail, electronic mail or fax, the notice or document is conclusively deemed to be served when sent. , and
(f) by adding the following subsections:
(6) In the case of personal service, a notice or document is deemed to have been validly served
(a) on a corporation, if it was delivered to any board member, senior officer, liquidator or receiver manager of the corporation, and
(b) on an extraprovincial corporation, if it was delivered to a person referred to in paragraph (a) or to an attorney for the extraprovincial corporation.
(7) Proof of the receipt by a person of any document or notice may be established in any court by showing that the document or notice was served or sent in a manner provided in this section, and the burden of proof is on the person seeking to establish the fact that the document or notice was not received by the person.
(8) In a prosecution or any proceeding for any matter arising under this Act, the facts necessary to establish compliance on the part of the director with this section may be sufficiently proved in any court by the production of an affidavit of the director setting out the facts.
145 Section 63.1 is amended
(a) in subsection (1) by striking out "or a person authorized by the director",
(b) in subsection (4) by striking out ", or the authorized person referred to in subsection (1),", and
(c) in subsection (4) (a) by striking out "or authorized person".
146 The following section is added to Part 10:
63.2 For the purpose of determining the amount of tax that is payable under this Act, the director may establish a formula for converting a measure of an amount of a fuel into a different measure of the amount of a fuel.
147 Section 64 is amended
(a) in subsection (4) by repealing paragraphs (b), (c) and (e) and substituting the following:
(b) in order to evade payment of an amount to be paid or remitted under this Act, destroys, alters, mutilates, hides or otherwise disposes of a record or book of account;
(c) makes or assents to or acquiesces in the making of a false or deceptive entry in a record or book of account, or omits or assents to or acquiesces in the omitting to enter in a record or book of account, a material particular related to an amount to be paid or remitted under this Act;
(e) wilfully, in any manner, evades or attempts to evade compliance with this Act or the regulations or remittance or payment of taxes or payment of security required under this Act; ,
(b) in subsection (5) (b) by adding "or security" after "the amount of any tax", and
(c) in subsection (6) by adding "or security" after "the amount of tax" in both places.
148 Section 65 is amended by striking out "money under this Act, the onus is on the accused to prove that the money" and substituting "an amount under this Act, the onus is on the accused to prove that the amount".
149 Section 66 (1) is amended by striking out "minister" and substituting "director".
150 Section 67 (1) is repealed and the following substituted:
(1) In a prosecution, evidence that a person applied to be appointed a collector or applied to obtain a registered consumer certificate is evidence that the person is appointed as a collector or holds a registered consumer certificate.
151 Section 68 is repealed and the following substituted:
68 If a corporation commits an offence under this Act, an employee, officer, board member or agent of the corporation who authorized, permitted or acquiesced in the offence also commits that offence, whether or not the corporation is prosecuted or convicted.
152 Section 71 (2) is amended
(a) by striking out "Without limiting subsection (1)" and substituting "Without limiting this section",
(b) in paragraph (a) by adding "deputy collectors, vendors and persons who are required to file returns for the payment of tax under this Act" after "collectors," and by adding ", licensed carriers" after "registered consumers",
(c) by repealing paragraph (b) and substituting the following:
(b) requiring a person who sells fuel to furnish prescribed information to the person who buys the fuel in prescribed circumstances;
(b.1) establishing an amount of tax payable or a method for determining the amount of tax payable for a blend or mixture containing a fuel;
(b.2) respecting the duties of vendors, wholesale dealers, retail dealers, collectors, deputy collectors, registered consumers and persons who are required to file returns for the payment of tax under this Act; ,
(d) by repealing paragraphs (c) and (c.1) and substituting the following:
(c) respecting the manner of payment, collection and remittance of tax and payment of security and any other conditions or requirements affecting the payment, collection and remittance of tax or security;
(c.1) respecting the payment of an allowance under section 40.1, including, without limitation, the following:
(i) determining the amount of an allowance;
(ii) determining the circumstances in which an allowance or portion of an allowance is not to be paid;
(iii) establishing a manner of payment of an allowance; ,
(e) by repealing paragraph (d) and substituting the following:
(d) establishing a system of permits for retail dealers, wholesale dealers and vendors who sell a fuel on which tax is not payable under this Act, and without limitation, for the purpose of establishing a system of permits, may also
(i) prohibit these dealers and vendors from acquiring and selling the fuel on which tax is not payable under this Act in British Columbia unless authorized by a permit,
(ii) prohibit persons from selling the fuel on which tax is not payable under this Act to these dealers and vendors unless the dealer or vendor is authorized to sell that fuel by a permit,
(iii) provide for the issue, refusal to issue, suspension and cancellation of the permits by the director, and
(iv) provide for appeals from a decision respecting the issue or cancellation of a permit; ,
(f) by repealing paragraph (e) (i),
(g) by repealing paragraph (f) and substituting the following:
(f) respecting the duties of holders of farm truck emblems;
(f.1) respecting the duties of persons who own or operate IFTA commercial vehicles, including
(i) the payment and refund of deposits, and
(ii) authorizing the director to determine the amount of deposits; ,
(h) by repealing paragraphs (g) to (i) and substituting the following:
(g) providing for refunds of all or part of a tax, security or other amount paid or remitted under this Act, including
(i) permitting or requiring the payment of a refund to a person or class of persons,
(ii) establishing circumstances in which a refund may or must be paid, or
(iii) setting conditions of or limitations on the payment of a refund;
(i) providing for exemptions from one or more provisions of this Act, including
(i) providing for a full or partial exemption from the payment, collection or remittance of tax or security,
(ii) establishing the circumstances in which an exemption applies, or
(iii) setting conditions of or limitations on the application of an exemption; ,
(i) by repealing paragraphs (o.3) and (o.4),
(j) by repealing paragraph (p) and substituting the following:
(p) defining a word or expression used but not defined in this Act; ,
(k) by repealing paragraph (w) and substituting the following:
(w) respecting fees for applying for, issuing and renewing carrier licences issued by the director, including setting fees and the time and manner for payment of fees;
(w.1) respecting the fees for certificates under sections 49.1 and 57.2, including setting the fees and the time and manner for payment of the fees; ,
(l) by repealing paragraph (z), and
(m) by adding the following paragraphs:
(aa) respecting appeals to the minister under section 50, including, without limitation, establishing circumstances in which an appeal to the minister under section 50 (1.1) is not permitted;
(bb) establishing circumstances in which a retail dealer is exempt from the requirement to collect tax and permitting the director to establish rules for the collection of tax in those circumstances.
153 Section 71 is amended by adding the following subsections:
(5) The Lieutenant Governor in Council may make regulations respecting any matter for which regulations by the Lieutenant Governor in Council are contemplated by this Act.
(6) In making a regulation under this Act, the Lieutenant Governor in Council may do one or more of the following:
(a) delegate a matter to a person;
(b) confer a discretion on a person;
(c) make different regulations for different persons, fuels, places, things, uses or transactions or classes of persons, fuels, places, things, uses or transactions;
(d) establish or define classes of persons, fuels, places, things, uses or transactions.
154 The following section is added:
73 (1) Despite this or any other Act, the Lieutenant Governor in Council may make regulations as follows:
(a) respecting any matter that the Lieutenant Governor in Council considers is not provided for, or is not sufficiently provided for, by the amendments to this Act made by the Carbon Tax Act;
(b) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of more effectively bringing into operation the amendments to this Act made by the Carbon Tax Act;
(c) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of preventing, minimizing or otherwise addressing any transitional difficulties encountered in bringing into effect the amendments to this Act made by the Carbon Tax Act, including, without limitation, provisions making an exception to or a modification of a provision in an enactment or providing for the application or continued application of a previous enactment;
(d) resolving any errors, inconsistencies or ambiguities arising from the amendments to this Act made by the Carbon Tax Act.
(2) A regulation under subsection (1) may be made retroactive to a date not earlier than the date this section comes into force.
(3) To the extent of any conflict between a regulation under subsection (1) and another enactment, the regulation prevails.
(4) This section and any regulations made under this section that are still in force on June 30, 2011 are repealed on July 1, 2011.
Amendments to this Act
155 Section 1 (1) of the Carbon Tax Act is amended
(a) in the definition of "collector" by striking out "or is deemed to be", and
(b) in the definitions of "registered consumer certificate" and "registration certificate" by striking out "or deemed to be issued".
156 Sections 16 (3) to (6), 19 (3) to (6) and 20 (3) to (6) are repealed.
157 The provisions of this Act referred to in column 1 of the following table come into force as set out in column 2 of the table:
| Item | Column 1 Provisions of Act |
Column 2 Commencement |
| 1 | Anything not elsewhere covered by this table | July 1, 2008 |
| 2 | Section 16 | June 1, 2008 |
| 3 | Sections 19 to 22 | June 1, 2008 |
| 4 | Section 97 | By regulation of the Lieutenant Governor in Council, which may be made to bring section 97 into force on or after July 1, 2008 |
| 5 | Sections 155 and 156 | January 1, 2009 |
1 (1) In this Schedule:
"aviation fuel" means a substance suitable to power an aircraft that is not propelled by a turbine;
"diesel engine" means an internal combustion engine, including a stationary engine, in which internal combustion is initiated by compression;
"gasoline" means a substance suitable for generating power by means of an internal combustion engine, other than a diesel engine, but does not include any other fuel;
"heavy fuel oil" means a substance that is a distillate or a residual of crude oil and that has a viscosity of greater than 14 centistokes at 50°C;
"high heat value coal" means bituminous coal and any other coal with a heating value greater than 27 000 kJ per kg;
"internal combustion engine" includes a turbine engine that generates power by the use of fuel;
"jet fuel" means a substance suitable to power an aircraft that is propelled by a turbine;
"light fuel oil" means a substance that is a distillate of crude oil, has a viscosity of not greater than 14 centistokes at 50°C and is suitable
(a) for generating power by means of a diesel engine, or
(b) for use in a furnace, boiler or open flame burner;
but does not include butane, ethane, jet fuel, kerosene, naphtha, propane and refinery gas;
"low heat value coal" means sub-bituminous coal and any other coal with a heating value up to and including 27 000 kJ per kg;
"marketable natural gas" means natural gas that is available for direct consumption as a domestic, commercial or industrial fuel or as an industrial raw material, whether it occurs naturally or results from processing, and includes compressed natural gas but does not include refinery gas;
"natural gas liquids" means butane, ethane, propane and other condensates, whether in a gaseous or liquid form;
"raw natural gas" means natural gas, whether or not it contains natural gas liquids, but does not include marketable natural gas or refinery gas;
"refinery gas" means gas for use in an oil refinery that is produced as a result of distillation, cracking, reforming or other oil refining processes;
"standard reference conditions" means, in the case of
(a) a gas, a temperature of 15°C and an atmospheric pressure of 101.325 kPa, and
(b) a liquid, a temperature of 15°C.
(2) For calculating the amount of tax payable for a fuel set out in column 2 of the Table, when the rate of tax is based on litres, the rate of tax must be multiplied by the amount of liquids or gaseous fuels measured in litres at standard reference conditions.
Table
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 |
| Item | Type of Fuel | Rate of tax for the year starting on July 1, 2008 | Rate of tax for the year starting on July 1, 2009 | Rate of tax for the year starting on July 1, 2010 | Rate of tax for the year starting on July 1, 2011 | Rate of tax for the year starting on July 1, 2012 |
| 1 | Aviation Fuel | 2.45 ¢/L | 3.68 ¢/L | 4.90 ¢/L | 6.13 ¢/L | 7.35 ¢/L |
| 2 | Gasoline | 2.41 ¢/L | 3.62 ¢/L | 4.82 ¢/L | 6.03 ¢/L | 7.23 ¢/L |
| 3 | Heavy Fuel Oil | 3.11 ¢/L | 4.67 ¢/L | 6.22 ¢/L | 7.78 ¢/L | 9.33 ¢/L |
| 4 | Jet Fuel | 2.62 ¢/L | 3.93 ¢/L | 5.24 ¢/L | 6.55 ¢/L | 7.86 ¢/L |
| 5 | Kerosene | 2.56 ¢/L | 3.84 ¢/L | 5.12 ¢/L | 6.40 ¢/L | 7.68 ¢/L |
| 6 | Light Fuel Oil | 2.76 ¢/L | 4.14 ¢/L | 5.52 ¢/L | 6.90 ¢/L | 8.28 ¢/L |
| 7 | Methanol | 1.09 ¢/L | 1.64 ¢/L | 2.18 ¢/L | 2.73 ¢/L | 3.27 ¢/L |
| 8 | Naphtha | 2.55 ¢/L | 3.83 ¢/L | 5.10 ¢/L | 6.38 ¢/L | 7.65 ¢/L |
| 9 | Butane | 1.76 ¢/L | 2.64 ¢/L | 3.52 ¢/L | 4.40 ¢/L | 5.28 ¢/L |
| 10 | Coke Oven Gas | 1.61 ¢/m3 | 2.42 ¢/m3 | 3.22 ¢/m3 | 4.03 ¢/m3 | 4.83 ¢/m3 |
| 11 | Ethane | 0.98 ¢/L | 1.47 ¢/L | 1.96 ¢/L | 2.45 ¢/L | 2.94 ¢/L |
| 12 | Marketable Natural Gas | 49.66 ¢/GJ | 74.49 ¢/GJ | 99.32 ¢/GJ | 124.15 ¢/GJ | 148.98 ¢/GJ |
| 13 | Propane | 1.53 ¢/L | 2.30 ¢/L | 3.06 ¢/L | 3.83 ¢/L | 4.59 ¢/L |
| 14 | Raw Natural Gas | 1.90 ¢/m3 | 2.85 ¢/m3 | 3.80 ¢/m3 | 4.75 ¢/m3 | 5.70 ¢/m3 |
| 15 | Refinery Gas | 1.76 ¢/m3 | 2.64 ¢/m3 | 3.52 ¢/m3 | 4.40 ¢/m3 | 5.28 ¢/m3 |
| 16 | High Heat Value Coal | 20.79 $/tonne | 31.19 $/tonne | 41.58 $/tonne | 51.98 $/tonne | 62.37 $/tonne |
| 17 | Low Heat Value Coal | 17.72 $/tonne | 26.58 $/tonne | 35.44 $/tonne | 44.30 $/tonne | 53.16 $/tonne |
| 18 | Coke | 24.87 $/tonne | 37.31 $/tonne | 49.74 $/tonne | 62.18 $/tonne | 74.61 $/tonne |
| 19 | Petroleum Coke | 3.67 ¢/L | 5.51 ¢/L | 7.34 ¢/L | 9.18 ¢/L | 11.01 ¢/L |
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | Column 7 |
| Item | Type of Combustible | Rate of tax for the year starting on July 1, 2008 | Rate of tax for the year starting on July 1, 2009 | Rate of tax for the year starting on July 1, 2010 | Rate of tax for the year starting on July 1, 2011 | Rate of tax for the year starting on July 1, 2012 |
| 1 | Peat | 10.22 $/tonne | 15.33 $/tonne | 20.44 $/tonne | 25.55 $/tonne | 30.66 $/tonne |
| 2 | Tires — Shredded | 23.91 $/tonne | 35.87 $/tonne | 47.82 $/tonne | 59.78 $/tonne | 71.73 $/tonne |
| 3 | Tires — Whole | 20.80 $/tonne | 31.20 $/tonne | 41.60 $/tonne | 52.00 $/tonne | 62.40 $/tonne |