Exemptions

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

(a) to (b.1) Repealed. [B.C. Reg. 91/2013, Sch. s. 3 (a).]

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

(b.3) persons liable to pay tax under the Provincial Sales Tax 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 South Coast British Columbia Transportation Authority Act, Provincial Sales Tax Act, Tobacco Tax Act, Motor Fuel Tax Act or Carbon Tax Act, as the case may be.

[am. B.C. Regs. 216/2010, Sch. s. 2; 91/2013, Sch. s. 3; 65/2021, App. 2, s. 1.]

Persons who are exempt

2   (1) Section 1 applies to the following persons:

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

(b) officials of United Nations' agencies situated in Canada, or of any other international organization situated in Canada, who have diplomatic privileges and immunities recognized by the foreign affairs department;

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

(d) career consular employees 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);

(f) United Nations' agencies situated in Canada;

(g) an international organization situated in Canada, to the extent that the international organization has privileges and immunities under section 5 of the Foreign Missions and International Organizations Act (Canada).

(2) In subsection (1), "foreign affairs department" means the department of the government of Canada responsible for recognizing diplomatic privileges and immunities and accrediting consular posts.

[am. B.C. Regs. 150/2013, s. 1; 149/2014; 65/2021, App. 2, s. 2.]

Persons who are not exempt

3   Section 1 does not apply to the following persons:

(a) Canadian citizens;

(b) permanent residents as defined in the Immigration and Refugee Protection Act (Canada);

(c) honorary consular officers.

[en. B.C. Reg. 150/2013, s. 2.]