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"Point in Time" Regulation Content

Carbon Tax, Consumption Tax Rebate and Transition, Social Service Tax, South Coast British Columbia Transportation Authority and Tobacco Tax Acts

Consular Tax Exemption Regulation

B.C. Reg. 127/2008

NOTE: Links below go to reg content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to present)
SECTIONEFFECTIVE DATE
Section 1 July 1, 2010
April 1, 2013
Section 2 April 1, 2013
July 28, 2014
Section 3 April 1, 2013

 Section 1 (b.1) and (b.2) were added by BC Reg 216/2010, effective July 1, 2010.

 Section 1 (part) BEFORE amended by BC Reg 216/2010, effective July 1, 2010.

are exempt from the Hotel Room Tax Act, Social Service Tax Act, Tobacco Tax Act, Motor Fuel Tax Act or Carbon Tax Act, as the case may be.

 Section 1 BEFORE amended by BC Reg 91/2013, effective April 1, 2013.

 Exemptions

1  Subject to section 3, the persons described in section 2, in their capacity as

(a) purchasers under the Hotel Room Tax Act,

(b) purchasers or lessees under the Social Service Tax Act,

(b.1) persons liable to pay tax under the Consumption Tax Rebate and Transition Act,

(b.2) purchasers under Part 7.1 of the South Coast British Columbia Transportation Authority Act,

(c) consumers under the Tobacco Tax Act,

(d) purchasers or users of fuel under the Motor Fuel Tax Act, or

(e) purchasers or users of fuel or persons who burn combustibles under the Carbon Tax Act

are exempt from the Hotel Room Tax Act, Social Service Tax Act, Consumption Tax Rebate and Transition Act, South Coast British Columbia Transportation Authority Act, Tobacco Tax Act, Motor Fuel Tax Act or Carbon Tax Act, as the case may be.

[am. B.C. Reg. 216/2010, Sch. s. 2.]

 Section 2 BEFORE amended by BC Reg 150/2013, effective April 1, 2013.

 Persons who are exempt

2  Section 1 applies to the following persons:

(a) diplomatic agents of a diplomatic mission situated in Canada who are citizens of the country operating the diplomatic mission;

(b) senior officials of United Nations' agencies situated in Canada who have been accorded diplomatic privileges by the Department of Foreign Affairs and International Trade of the government of Canada;

(c) career consular officers of a consular post situated in British Columbia, or of a consular post situated elsewhere in Canada but accredited in British Columbia, who are citizens of the country operating the consular post;

(d) administrative and support staff of consular posts situated in British Columbia who are citizens of the country operating the consular post;

(e) spouses of the persons referred to in paragraphs (a) to (d).

 Section 2 (f) and (g) were added by BC Reg 149/2014, effective July 28, 2014.

 Section 3 BEFORE re-enacted by BC Reg 150/2013, effective April 1, 2013.

 Applicability

3  This order does not apply to Canadian citizens or permanent residents as defined in the Immigration and Refugee Protection Act (Canada).