Carbon Tax Act

[SBC 2008] CHAPTER 40

Assented to May 29, 2008

Contents
Section
Part 1 to 4
 1-14 Not in force
Part 5 — Collection of Tax and Security
 Division 1 — Appointments and Certificates
 15 Not in force
 16 Appointment of vendor as collector
 17-18 Not in force
 19 Issue of registration certificate to retail dealer
 20 Issue of registered consumer certificate
 21 Issue of registered air or marine service certificate
 22 Limitation respecting type of fuel
 23-35 Not in force
Part 6-13
 36-95 Not in force
Part 14 — Consequential Amendments
 96-156 Consequential Amendments
 157 Not in force
Schedule 1
Schedule 2

Part 1 to 4

Not in force

1-14  [Not in force.]

Part 5 — Collection of Tax and Security

Division 1 — Appointments and Certificates

Not in force

15  [Not in force.]

Appointment of vendor as collector

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.

Not in force

17-18  [Not in force.]

Issue of registration certificate to retail dealer

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).

Issue of registered consumer certificate

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).

Issue of registered air or marine service certificate

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.

Limitation respecting type of fuel

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.

Not in force

23-35  [Not in force.]

Part 6-13

Not in force

36-95  [Not in force.]

Part 14 — Consequential Amendments

Consequential Amendments

[Note: See Table of Legislative Changes for the status of sections 96 to 156.]

Section(s)   Affected Act
96   British Columbia Railway Act
97   Financial Administration Act
98-154   Motor Fuel Tax Act
155-156   Amendments to this Act

Not in force

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

Schedule 1

[Not in force.]

Schedule 2

[Not in force.]