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| B.C. Reg. 391/2003 O.C. 1022/2003 |
Deposited October 31, 2003 |
Columbia Basin Trust Act
1 Lands and improvements are exempt from all taxes described under section 31 (3) of the Columbia Basin Trust Act for the 2004 and subsequent taxation years if included in a facility constructed in whole or in part by or on behalf of
(a) Columbia Power Corporation, and
(b) CBT Brilliant Expansion Power Corp.
2 An exemption of land or an improvement under section 1 is rescinded if the land or the improvement is not owned by
(a) Columbia Basin Trust or a subsidiary of Columbia Basin Trust,
(b) Columbia Power Corporation or a subsidiary of Columbia Power Corporation,
(c) Brilliant Expansion Power Corporation, or
(d) the government.
[Provisions of the Columbia Basin Trust Act, R.S.B.C. 1996, c. 53, relevant to the enactment of this regulation: section 31 (3)]
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