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| B.C. Reg. 414/85 O.C. 2416/85 |
Deposited December 20, 1985 |
| This archived regulation consolidation is current to August 5, 2005 and includes changes enacted and in force by that date. For the most current information, click here. |
Motor Fuel Tax Act
[includes amendments up to B.C. Reg. 435/2004, October 1, 2004]
1 (1) In this regulation:
"Act" means the Motor Fuel Tax Act;
"base jurisdiction", in relation to a carrier, means the jurisdiction
(a) in which the carrier’s commercial motor vehicles are registered,
(b) from which control of the operations of those vehicles is exercised,
(c) where the operational records of those vehicles are maintained or can be made available, and
(d) within which at least some of those vehicles travel;
"commercial motor vehicle" means a motor vehicle that is used interprovincially or internationally for the commercial carriage of passengers or goods and that
(a) has 2 axles and a gross vehicle weight or registered gross vehicle weight exceeding 11 800 kg or 26 000 lb.,
(b) has 3 or more axles regardless of weight, or
(c) when combined with the trailer with which it is used, has a gross vehicle weight in excess of 11 800 kg or 26 000 lb.,
but does not include a recreational vehicle;
"dye" means FOM-BAG-NS;
"IFTA" means the International Fuel Tax Agreement;
"IFTA decal" means a carrier decal issued to a carrier who is registered and licensed in accordance with IFTA;
"IFTA jurisdiction" means a jurisdiction that is a member of IFTA;
"IFTA licence" means a carrier licence issued to a carrier who is registered and licensed in accordance with IFTA;
"IFTA licensee" means a holder of an IFTA licence;
"recreational vehicle" means a vehicle that is used exclusively for personal pleasure by an individual and includes, without limitation, any of the following vehicles when so used:
(a) motor homes;
(b) pickup trucks with attached campers;
(c) buses;
"tax" means a tax imposed by section 4, 5, 6, 7, 8, 9, 10, 11, 12 or 13 of the Act.
(2) For the purpose of the Act and this regulation, "alternative motor fuel" means a Category 1 alternative motor fuel or a Category 2 alternative motor fuel, within the meaning of Part 3.1.
(3) For the purposes of paragraph (b) of the definition of "family farm" in section 1 of the Act, the following are prescribed family members of an individual:
(a) the individual’s spouse, child, grandchild, great grandchild, parent, grandparent, great grandparent or sibling;
(b) the spouse of the individual’s child, grandchild, great grandchild, or sibling;
(c) the child, parent, grandparent, great grandparent or sibling of the individual’s spouse.
(4) For the purposes of paragraph (b) (iii) (B) of the definition of "family farm" in section 1 of the Act, voting shares in a corporation are controlled in the prescribed manner by individuals who are family members if the individuals, by virtue of owning shares in the corporation or in related corporations, are able to direct how the shares are voted.
[am. B.C. Regs. 234/86; 325/88, s. (a); 34/91, s.1; 394/92, s. (a); 78/94, s. 1; 188/95, s. (a); 550/95, Sch. s. 1; 26/2000, s. 1; 371/2000, s. 1; 435/2004.]
2 (1) A collector, or a retail dealer referred to in section 34 (2) of the Act, shall
(a) on or before the 15th day of each month in respect of the previous month, deliver to the director a return in a form specified by the director, and
(b) remit with the return referred to in paragraph (a) the amount of tax computed on the return.
(2) Subsection (1) applies also to a registered consumer.
[am. B.C. Regs. 27/86, s. 1; 186/89, s. (a).]
2.1 (1) A retail dealer must not sell propane to a purchaser unless the retail dealer holds a valid registration certificate issued under the Social Service Tax Act.
(2) A retail dealer who sells propane to a purchaser must collect the tax imposed by the Act and remit that tax to the minister at the same time and in the same manner as a vendor under the Social Service Tax Act is required to remit tax collected under that Act.
[en. B.C. Reg. 371/2000, s. 2.]
2.2 A person who acquires propane for resale must not pay or collect the security referred to in sections 38 to 40 of the Act.
[en. B.C. Reg. 371/2000, s. 2.]
2.3 (1) In this section, "marine gas oil" means marine diesel fuel that is suitable for use in a marine gas turbine engine.
(2) Marine gas oil that is purchased for use and is used in a marine gas turbine that propels a commercial passenger or cargo carrying ship is exempt from tax.
(3) A seller who sells marine gas oil without collecting the tax must keep, at the seller’s principal office or principal place of business in the province, the following information in respect of a sale of marine gas oil:
(a) the name of the purchaser;
(b) the name of the ship in which the marine gas oil is to be used;
(c) the quantity of marine gas oil purchased.
[en. B.C. Reg. 132/2003.]
3 (1) Subject to subsection (2), the amount of the allowance the minister may provide to collectors for their services in collecting and forwarding tax to him is
(a) 0.022¢ for each litre of fuel other than natural gas, or
(b) 0.022¢ for every 810.32 l of natural gas,
on which tax is collected and remitted, but no allowance shall be retained or paid if the tax is not remitted within the period specified in section 2 (1).
(2) With respect to tax remitted on or after April 1, 1987, no collector is entitled to an allowance of more than $10 000 for tax remitted during the period commencing on April 1 of any year and terminating on March 31 of the following year.
[am. B.C. Regs. 27/86, s. 2; 91/87, ss. 1, 2.]
3.1 (1) The amount of a refund to which a collector, wholesale dealer or retail dealer is entitled under section 21 of the Act in respect of a sale of fuel shall be calculated in accordance with the following formula:
| WO | ||||
| R | = | TR | x |
|
| TAP | ||||
where
R = the amount of the refund to which the collector, wholesale dealer or
retail dealer is entitled in respect of the sale;TR = the tax remitted on the sale; WO = the amount of money remaining unpaid on the sale that was written
off as unrealizable or uncollectable, not including interest charges;TAP = the total amount payable on the sale including all applicable taxes,
but not including interest charges.
(2) Under section 21 (3) of the Act, a collector may deduct from the taxes he would otherwise be required to remit the amount of a refund to which he is entitled under section 21 (1) of the Act where he submits with his tax return
(a) the name and address of the purchaser whose account has been written off,
(b) the amount of the sale and the tax involved,
(c) the date of the sale, and
(d) a statement that
(i) the amount of tax being deducted has been written off as unrealizable or uncollectable,
(ii) he is of the opinion that the amount of tax being deducted is unrealizable or uncollectable, and
(iii) the collector will, on recovering any part of the amount written off for which a refund is obtained or a deduction is taken under this subsection, remit to the director by the 15th day of the month following the month in which the recovery is made, the proportion of the refund or deduction that the amount recovered bears to the amount written off.
(iv) Repealed. [B.C. Reg. 196/94, s. 1 (c).]
(3) A collector, wholesale dealer or retail dealer who, under section 21 of the Act, obtains a refund or deducts the amount of the refund from the amount of taxes he is required to remit shall retain all records of the sale in relation to which the tax was imposed until their disposal is authorized by the director.
(4) Where a collector, wholesale dealer or retail dealer intends to apply for a refund under section 21 (1) of the Act, or a collector intends to deduct that refund from the amount of the taxes he is required to remit, he shall do so as soon as possible after he has written off the collection of the tax.
[en. B.C. Reg. 27/86, s. 3; am. B.C. Regs. 196/94; 93/98, s. (a).]
4 The director shall, on application, refund from the consolidated revenue fund, to a person who has paid tax under section 4 or 10 of the Act on fuel that is used for the operation of the engine of a motor vehicle while the vehicle is stationary, the difference between the tax paid under that section and the tax that would have been payable under section 5 of the Act had the fuel been coloured fuel, if the engine is operated for the purpose of
(a) rotating the drum on a ready mixed concrete truck and pumping ready mixed concrete,
(b) pumping dry cement or flyash,
(c) pumping petroleum products,
(c.1) operating an auger or similar equipment to dispense animal feed from a truck,
(d) operating a mobile crane, or
(e) operating a hydraulic arm mounted on a logging truck.
[am. B.C. Regs. 78/94, s. 2; 119/96; 94/99, s. 1.]
4.1 (1) In this section "North America" means Canada and the continental United States of America.
(2) The director shall, on application, refund from the consolidated revenue fund, to a person who purchased jet fuel after July 9, 1993, the amount paid as tax on that fuel purchase under section 7 of the Act if
(a) the person to whom the refund may be paid holds a licence issued by the National Transportation Agency and an operating certificate issued by Transport Canada by which records the person is authorized to operate an international commercial all cargo freighter air service using the aircraft to which the jet fuel was provided,
(b) the aircraft's landing in British Columbia is part of a route that
(i) begins or ends outside of North America,
(ii) is flown by that aircraft on a chartered or scheduled basis, and
(iii) is authorized by the National Transportation Agency and Transport Canada,
(c) the aircraft does not, at any time on the route referred to in paragraph (b), carry any passengers by whom or for whom a fare is paid, and
(d) the aircraft while travelling on the route referred to in paragraph (b) does not offload any cargo in North America other than cargo that was loaded outside of North America.
[en. B.C. Reg. 227/93; am. B.C. Reg. 197/94, s. 1.]
4.2 Repealed. [B.C. Reg. 181/2001, s. 1.]
4.3 (1) In this section:
"cargo weight" means, in relation to a flight of an aircraft, the weight of cargo carried on that flight for which shipping charges are charged to the shipper;
"North America" means Canada and the continental United States of America;
"total payload" means, in relation to a flight of an aircraft, the aggregate weight of
(a) the cargo carried on that flight for which shipping charges are charged to the shipper, and
(b) the baggage, passengers and company material carried on that flight.
(2) This section applies to a person who purchases jet fuel for an aircraft on or after July 1, 1994 if
(a) the person holds a licence issued by the National Transportation Agency and an operating certificate issued by Transport Canada by which records the person is authorized to operate an international commercial air service using the aircraft to which the jet fuel was provided,
(b) the aircraft's landing in British Columbia is part of a route that
(i) begins or ends outside of North America,
(ii) is flown by that aircraft on a chartered or scheduled basis, and
(iii) is authorized by the National Transportation Agency and Transport Canada,
(c) the aircraft, while on the route referred to in paragraph (b), transports both
(i) passengers by whom or for whom a fare is paid, and
(ii) cargo for which shipping charges are charged to the shipper, and
(d) the aircraft while traveling on the route referred to in paragraph (b) does not offload any passengers or cargo in North America other than passengers who boarded the aircraft or cargo that was loaded onto the aircraft outside of North America.
(3) Where tax is paid under section 7 (1) of the Act in respect of a purchase of jet fuel to which subsection (2) of this section applies, the director shall, on application, provide from the consolidated revenue fund to the person who paid the tax a refund calculated in accordance with the following formula:
| CW | ||||
| R | = | T | x |
|
| TPA | ||||
R = the amount of the refund to which the person is entitled; T = the tax paid by the person on the purchase less the amount of any
tax that has been or may be refunded to the person under section 4.2 (4);CW = the cargo weight on the aircraft at the time that it departed from the
location at which the purchase was made to travel the route
referred to in subsection (2) (b);TPA = the total payload on the aircraft at the time that it departed from the
location at which the purchase was made to travel the route
referred to in subsection (2) (b).
[en. B.C. Reg. 197/94, s. 2.]
5 A vendor or wholesale dealer who refines or sells fuel shall keep, at his principal office or principal place of business in the Province, records of his purchases, inventories and sales of gasoline, leaded gasoline, coloured fuel, aviation fuel, locomotive fuel, a motor fuel described in section 51.5, marine diesel fuel or motive fuel.
[am. B.C. Regs. 406/87, s. (a); 181/2001, s. 2.]
5.1 A registered consumer shall keep at its principal office or principal place of business in the Province all records of its imports, purchases, inventories and consumption of fuel.
[en. B.C. Reg. 82/90, s. 1.]
5.2 Interest payable under the Act must be
(a) compounded monthly, and
(b) calculated on the number of days since the last compounding of interest, or if no compounding has yet occurred, from the date that interest is payable under the Act.
[en. B.C. Reg. 262/2000.]
6 (1) An authorized person shall, for the purpose of colouring fuel,
(a) unless subsection (1.1) applies, obtain the dye from the director,
(b) make a pre-mixed dye solution by mixing 3.5 kg of FOM-BAG-NS dye with 200 litres of any liquid petroleum product, and
(c) colour
(i) gasoline by mixing one litre of pre-mixed dye solution with 1 250 litres of gasoline, and
(ii) middle distillate fuel by mixing one litre of pre-mixed dye solution with 1 250 litres of middle distillate fuel.
(1.1) On approval from the director, an authorized person may obtain dye from an administrator of a fuel tax statute of another province.
(2) No person shall sell or offer for sale any fuel as coloured fuel unless the fuel has been coloured in accordance with subsection (1).
[am. B.C. Regs. 207/87, s. 1; 325/88, s. (b); 78/94, s. 3; 188/95, s. (b); 255/97; 26/2000, s. 2.]
7 An authorized person shall not mix dye or pre-mixed dye solution with fuel or store dye or pre-mixed dye solution except
(a) at a refinery within the Province,
(b) on the premises of a bulk storage plant owned or leased by the authorized person, or
(c) at the director's discretion, on board a vessel owned or leased by the authorized person.
[en. B.C. Reg. 94/99, s. 2.]
8 (1) All dye obtained from the director remains the property of the government until the dye is mixed with fuel by the authorized person.
(2) On cancellation by the director of a person's authority to colour fuel, the person shall promptly return the dye and pre-mixed dye solution to the director or deliver it to a person specified by the director.
[am. B.C. Reg. 78/94, s. 4.]
9 On or before the 15th day of the month following the month in which an authorized person uses dye to colour fuel in a refinery or bulk storage plant, he shall deliver to the director, in the form specified by him, in respect of each refinery or plant a statement of the quantity of dye and pre-mixed dye solution
(a) in stock at the beginning of the preceding month,
(b) received from the director during the preceding month,
(c) used in the preceding month, and
(d) in stock at the end of the preceding month.
[am. B.C. Reg. 78/94, s. 5.]
9.1 Repealed. [B.C. Reg. 78/94, s. 6.]
10 Unless section 7 (c) applies, no person shall carry dye or pre-mixed dye solution
(a) in a motor vehicle or other conveyance being used to transport petroleum products for sale or delivery, or
(b) on his person while he is engaged in selling or delivering petroleum products.
[am. B.C. Regs. 78/94, s.7; 26/2000, s. 3.]
11 (1) A vendor, wholesale dealer or retail dealer shall ensure that
(a) a pump from which he dispenses coloured fuel, or
(b) a container in which he transports or delivers coloured fuel
is clearly labelled "MARKED" on the outside of the pump or container.
(2) An authorized person shall ensure that a container in which he colours fuel is clearly labelled "MARKED" on the outside of the container.
(3) No person shall use a pump or container that is labelled in accordance with subsection (1) or (2) for a fuel other than coloured fuel.
12 A vendor or wholesale dealer shall, in every invoice furnished by him for coloured fuel sold by him,
(a) specify
(i) the date of the sale,
(ii) the name and address of the person to whom the fuel is sold,
(iii) the quantity sold,
(iv) the price per unit of sale, and
(v) the rate of tax and the total tax, and
(b) designate the coloured fuel covered by the invoice as "Marked Fuel".
13 A retail dealer shall, with respect to each sale of coloured fuel made by him that exceeds 45 l,
(a) issue to the purchaser an invoice, one copy of which shall be retained by the retail dealer,
(b) specify on the invoice
(i) the date of the sale,
(ii) the name and address of the person to whom the coloured fuel is sold, and
(iii) the number of litres sold, and
(c) designate the coloured fuel covered by the invoice as "Marked Fuel".
14 On application by the operator of a family farm in the form specified by the director, the director shall, for each family farm truck used in the operation of the family farm, issue a family farm truck emblem in form A.
15 (1) Subject to subsection (2), a family farm truck emblem ceases to be valid and the person to whom it was issued shall promptly return it to the director if
(a) the family farm truck for which the emblem was issued is sold or ceases to be used as a family farm truck, or
(b) the person to whom it was issued ceases to operate the family farm.
(2) Where a family farm truck for which an emblem was issued is sold or ceases to be used as a family farm truck and the person to whom it was issued acquires another family farm truck in substitution for the truck sold or ceased to be used, that emblem continues to be validly issued for the substituted truck for a period of 30 days from the day the person acquires the substitute truck.
[am. B.C. Reg. 374/89.]
15.1 The following are designated as industrial machines:
(a) a bulldozer;
(b) a shovel;
(c) a backhoe;
(d) any machine equipped with caterpillar tracks;
(e) a crusher;
(f) an earth compactor;
(g) a grader;
(h) a grass mower;
(i) a roller;
(j) a skidder.
[en. B.C. Reg. 207/87, s. 3; am. B.C. Regs. 215/90; 34/91, s. 2.]
15.2 (1) The only types of motor vehicle prescribed for the purposes of section 15 (1) (d) of the Act are
(a) trucks when used for hauling logs,
(b) trucks when used for hauling lumber,
(c) crew crummies or buses used exclusively for the transportation of company employees,
(d) fire trucks when used as fire trucks, and
(e) ambulances when used as ambulances.
(2) The only types of motor vehicle prescribed for the purposes of section 15 (1) (e) of the Act are
(a) trucks when used to transport minerals,
(b) crew crummies or buses used exclusively for the transportation of company employees,
(c) fire trucks when used as fire trucks, and
(d) ambulances when used as ambulances.
[en. B.C. Reg. 186/89, s. (b).]
15.3 The prescribed period under section 14 (4) of the Act is
(a) 3 months, if there has been no previous suspension or cancellation under section 14 (4) of the Act, and
(b) 12 months, if there has been a previous suspension or cancellation under section 14 (4) of the Act.
[en. B.C. Reg. 78/94, s. 8.]
15.4 (1) For the purpose of section 5 (3) of the Act, a bona fide farmer is eligible for exemption on purchases of coloured fuel if
(a) the seller delivers the fuel to a storage receptacle located on the bona fide farmer's land and the land is classified as farm land,
(b) the fuel is purchased on account from a bulk agent, or
(c) the fuel is purchased through a keylock or cardlock system.
(2) If a bona fide farmer purchases coloured fuel that does not qualify for exemption under subsection (1), the bona fide farmer must pay tax at the time of purchase and may apply to the director for a refund of the tax paid.
(3) Applications for refund of the tax must include the following:
(a) the seller's name and address;
(b) the date of purchase;
(c) the number of litres purchased;
(d) the type of fuel purchased;
(e) a "Certificate of Exemption as a Farmer" completed and signed by the applicant or a copy of the applicant's Farmer Identity Card issued by the British Columbia Agricultural Council.
[en. B.C. Reg. 276/98.]
15.5 (1) If a bona fide farmer claims exemption on purchases of coloured fuel, the seller of the fuel must ensure the sale meets the criteria for exemption under section 15.4, and
(a) obtain
(i) an imprint or copy of the purchaser's Farmer Identity Card issued by the British Columbia Agricultural Council, and
(ii) the purchaser's signature, or
(b) ensure that a "Certificate of Exemption as a Farmer" form is completed and signed by the bona fide farmer.
(2) Persons who sell coloured fuel to a bona fide farmer must issue an invoice to the purchaser and specify on the invoice whether tax was included in the sale.
(3) The documentation referred to in subsection (1) must be retained by the seller to substantiate non-collection of tax on that sale.
[en. B.C. Reg. 276/98.]
Division 1 — International Fuel Tax Agreement
16 A carrier who brings motive fuel into the Province in the supply tank of a commercial motor vehicle must do so,
(a) if the carrier's base jurisdiction is the Province, in accordance with
(i) section 42, or
(ii) an IFTA licence issued to that person by the director,
(b) if the carrier's base jurisdiction is an IFTA jurisdiction other than the Province, in accordance with
(i) a motive fuel user permit issued to that person under section 40, or
(ii) an IFTA licence issued by the carrier's base jurisdiction, or
(c) if the carrier's base jurisdiction is not the Province or an IFTA jurisdiction, in accordance with
(i) a motive fuel user permit issued to that person under section 40, or
(ii) an IFTA licence issued to that person by the director.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 15/97, s. 1.]
17 (1) A carrier referred to in section 16 (a) or (c) seeking to obtain or renew an IFTA licence must submit to the director
(a) an IFTA registration and licensing application in Form F,
(b) an IFTA decal application,
(c) any bond required by the director, and
(d) the required fees.
(2) The fees required under subsection (1) (d) are,
(a) in the case of a new licence, an initiation fee of $200 and a licence fee of $100, and
(b) in the case of a renewal of a licence, a licence fee of $100.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 15/97, s. 2.]
18 After receipt of the materials required under section 17 (1) for the issuance of a new IFTA licence, the director must issue to the applicant under section 19 of the Act
(a) an IFTA licence in the form established by IFTA, and
(b) 2 IFTA decals in the form established by IFTA for each commercial motor vehicle listed in the IFTA decal application.
[en. B.C. Reg. 550/95, Sch. s. 2.]
19 (1) An IFTA licence and IFTA decals issued by the director are effective January 1 and expire December 31 of the same year.
(2) On an application made after October 1 but during the currency of an IFTA licence, the director must renew the IFTA licence if
(a) the applicant files with the director the materials required under section 17 for the renewal of a licence,
(b) the applicant has filed all necessary returns and has paid all taxes and amounts equivalent to tax that the carrier is required to pay to the Province and all other IFTA jurisdictions along with all penalties and interest due on those payments, and
(c) the applicant's licence is not, at the time the application is received, suspended or cancelled.
(3) On the renewal of an IFTA licence, the director must provide to the applicant
(a) an IFTA licence in the form established by IFTA, and
(b) 2 IFTA decals in the form established by IFTA for each commercial motor vehicle owned or operated by the carrier.
[en. B.C. Reg. 550/95, Sch. s. 2.]
20 If the director is satisfied that an IFTA licence or an IFTA decal is lost, destroyed or illegible, the director must, on application, issue a replacement licence or decal.
[en. B.C. Reg. 550/95, Sch. s. 2.]
21 (1) An IFTA licensee must
(a) carry a copy of the IFTA licence in the cab of each commercial motor vehicle operating under that IFTA licence,
(b) present the copy of the IFTA licence for inspection at the request of a police officer or other authorized person, and
(c) affix an IFTA decal on each side of the cab of each commercial motor vehicle operating under that IFTA licence.
(2) An IFTA licensee who ceases to engage in interjurisdictional transportation of passengers or goods must promptly remove all IFTA decals from its vehicles, return the original IFTA licence to the director and destroy all copies of the IFTA licence.
(3) An IFTA licensee who ceases to use a commercial motor vehicle for which an IFTA decal has been acquired under section 18 or 19 for the interjurisdictional transportation of passengers or goods must promptly remove the IFTA decals from the vehicle.
[en. B.C. Reg. 550/95, Sch. s. 2.]
22 If the legal status, name or address of an IFTA licensee changes, the carrier must promptly return the IFTA licence to the director for amendment or as part of an application for a new IFTA licence, as the case may be.
[en. B.C. Reg. 550/95, Sch. s. 2.]
23 (1) The holder of an IFTA licence issued by the director must quarterly, in accordance with IFTA, deliver to the director a return, in a form specified by the director, setting out all of the information required under IFTA.
(2) Each return referred to in subsection (1) must be provided to the director on or before the date by which that return is to be provided under IFTA.
[en. B.C. Reg. 550/95, Sch. s. 2.]
24 (1) With each return submitted under section 23, an IFTA licensee must calculate, for each IFTA jurisdiction, including the Province, in which the commercial motor vehicles of the carrier in respect of which the IFTA licence was acquired travelled during the period for which the report is prepared,
(a) the quantity of fuel consumed by those vehicles in that jurisdiction,
(b) the quantity of the fuel acquired by the carrier in that jurisdiction for which the tax payable to that jurisdiction has been paid, and
(c) the tax payable to that jurisdiction for the difference between the quantity of fuel referred to in paragraph (a) and the quantity of fuel referred to in paragraph (b) or, if the quantity of fuel referred to in paragraph (b) exceeds the quantity of fuel referred to in paragraph (a), the refund claimed from that jurisdiction.
(2) The IFTA licensee must remit with each report the tax payable to the Province as calculated under subsection (1) and an amount equal to the tax payable to each of the other IFTA jurisdictions referred to in the report as calculated under subsection (1) or, if the aggregate amount of tax-paid fuel referred to in subsection (1) (b) exceeds the aggregate amount of fuel referred to in subsection (1) (a), the carrier may claim a refund.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 131/2003, s. 1.]
24.1 If the amount of tax-paid fuel acquired by an IFTA licensee in the province for use in a commercial motor vehicle in respect of which the IFTA licence was acquired exceeds the amount of fuel consumed in the province, the licensee is entitled to a refund in respect of the excess of
(a) 14.5¢ per litre for gasoline, and
(b) 15¢ per litre for motive fuel.
[en. B.C. Reg. 131/2003, s. 2; am. B.C. Reg. 133/2003.]
25 (1) The holder of an IFTA licence issued by the director must maintain records of its operations, including documentation supporting all travel as well as all fuel purchases and related receipts, to substantiate the information provided on its tax returns.
(2) The records specified in subsection (1) must be retained for a period of 4 years after the date on which the tax return to which those records relate was due.
(3) Promptly after receiving the request of the director to do so, an IFTA licensee must provide access to the records specified in subsection (1) to
(a) the director, or
(b) officials from other IFTA jurisdictions.
[en. B.C. Reg. 550/95, Sch. s. 2.]
26 (1) On the request of a holder of an IFTA licence issued by the director, the director must cancel the carrier's IFTA licence if the licensee has satisfied
(a) all reporting requirements under IFTA, and
(b) all liabilities for taxes under IFTA that are due to IFTA jurisdictions, including the Province, or amounts equal to those taxes and any related penalty or interest charges.
(2) In addition to the director's powers under subsection (1), the director may cancel or suspend an IFTA licence and IFTA decals for any failure by the licensee to comply with
(a) the provisions of the Act or the regulations, including, without limitation,
(i) the failure to deliver a return as required under section 23 (1), or
(ii) the failure to remit a payment as required under section 24, or
(b) the terms of IFTA, including, without limitation, the failure to pay an audit assessment within the time period established under IFTA unless that assessment has been appealed.
(3) If the director cancels or suspends a licence under section 19 (4) of the Act, the director must promptly notify, in writing, the licensee and all IFTA member jurisdictions as to the cancellation or suspension.
(4) An IFTA licensee whose IFTA licence is cancelled or suspended under this section must,
(a) promptly after receiving notice of that cancellation,
(i) return the IFTA licence and all unused IFTA decals to the director, and
(ii) remove from its commercial vehicles all IFTA decals and copies of the licence, and
(b) for a period of 4 years after the date of the last tax return and payment, retain all records pertaining to its operations under IFTA.
(5) Any IFTA jurisdiction may conduct a final audit of the records of a carrier whose IFTA licence has been cancelled, provided that the audit is conducted within 4 years after the date of the cancellation of the licence.
[en. B.C. Reg. 550/95, Sch. s. 2.]
27 (1) The director may reinstate a suspended or cancelled IFTA licence if the licensee
(a) files all required returns,
(b) remits to the director all outstanding liabilities due to the Province and all other IFTA jurisdictions,
(c) posts a bond, if required by the director, in an amount required by the director, and
(d) meets any other conditions imposed by the director for the reinstatement of the licence.
(2) If an IFTA licensee meets all of the terms and conditions imposed under subsection (1), the director must
(a) reinstate the carrier's IFTA licence, and
(b) promptly notify all IFTA jurisdictions that the suspension or cancellation has been lifted.
[en. B.C. Reg. 550/95, Sch. s. 2.]
Division 2 — Motive Fuel User Permits
28 to 39 Repealed. [B.C. Reg. 15/97, s. 3.]
Division 3 — Motive Fuel User Permit
40 (1) The director must, on application, issue a motive fuel user permit for a commercial motor vehicle to a person who
(a) brings motive fuel into the Province in the supply tank of the commercial motor vehicle, and
(b) pays
(i) if the distance the commercial motor vehicle will travel in the Province can be estimated by the director from the applicant's load manifests, bills of lading, trip sheets or other documentation, a deposit equal to the greater of
(A) $10, or
(B) 7¢ for each kilometre that the commercial motor vehicle will travel, as estimated by the director, or
(ii) in any other case, tax at the rate payable under sections 10 and 13 of the Act, and section 12.1 of the Act where applicable, on the amount of motive fuel brought into the Province in the supply tank of the commercial motor vehicle.
(2) If in the opinion of the director the applicant's documentation is inadequate for the purpose of making an estimate under subsection (1) (b) (i), the director may estimate the number of kilometres by whatever method the director considers appropriate.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 15/97, s. 5; 54/2004, s. 1.]
41 On request of a peace officer or person authorized by the director, the operator of a commercial motor vehicle in respect of which a motive fuel user permit has been issued must produce the permit for inspection.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 15/97, s. 6.]
Division 4 — Records and Exemptions
42 (1) A person who brings motive fuel into the Province is, in respect of that motive fuel, exempt from the requirements of section 16 (1) of the Act if the person
(a) is resident in the Province,
(b) on bringing motive fuel into the Province in the supply tank of a commercial motor vehicle, delivers to the director a statement of the amount of motive fuel brought into the Province, and
(c) with the statement, remits tax at the rate payable under sections 10 and 13 of the Act on the amount of motive fuel brought into the Province.
(2) On request of a peace officer or person authorized by the director, a person described in subsection (1) must produce for inspection a copy of the statement referred to in subsection (1) (b).
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 15/97, s. 7.]
43 A person is exempt from the requirements of section 16 (1) and (2) of the Act in respect of a commercial motor vehicle if the person, in respect of that vehicle,
(a) holds a permit issued under Division 4 of the Commercial Transport Regulations, B.C. Reg. 30/78, or Division 14 of the Motor Vehicle Regulations, B.C. Reg. 26/58, and
(b) has paid to the director an amount equal to the amount of the deposit or tax that would have been payable under section 40 (1) (b) had the person applied for a motive fuel user permit for the commercial motor vehicle.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 15/97, s. 6.]
44 A person who sells fuel must, if requested to do so by the person to whom the fuel is sold, provide that person with an invoice specifying
(a) the name and address of the seller,
(b) the name and address of the person to whom the fuel is sold,
(c) the date of the sale,
(d) the quantity of motive fuel sold, and
(e) the licence number of the vehicle for which the motive fuel was sold.
[en. B.C. Reg. 550/95, Sch. s. 2.]
45 Carriers who hold an IFTA licence or a motive fuel user permit issued in the Province and who operate a bulk storage facility must
(a) maintain a record, in the form specified by the director, of the quantity of fuel handled during each month, specifying
(i) the fuel in stock, received, used and sold, and
(ii) whether tax was paid on the acquisition of that fuel, and
(b) retain any documents necessary to substantiate the record maintained under paragraph (a).
[en. B.C. Reg. 550/95, Sch. s. 2.]
46 Section 16 does not apply to
(a) persons operating ambulances, school buses, firetrucks, taxis or police vehicles, or
(b) persons operating recreational vehicles exclusively for their personal use.
[en. B.C. Reg. 550/95, Sch. s. 2.]
47 Repealed. [B.C. Reg. 15/97, s. 8.]
48 Section 16 (1) and (2) of the Act does not apply to persons operating motor vehicles that are not commercial motor vehicles.
[en. B.C. Reg. 550/95, Sch. s. 2.]
49 (1) A person who is a holder of a motive fuel user permit, a registered consumer, a vendor, a retailer dealer or a wholesale dealer must retain in British Columbia records or other documents required for the purposes of the Act or this regulation for a period of 7 years.
(2) If a person who is a holder of a motive fuel user permit, a registered consumer, a vendor, a retail dealer or a wholesale dealer makes a written application to the director for permission to destroy a record or other document, the director may authorize the requested destruction prior to the expiry of the period described in subsection (1).
(3) Despite any other provision of this section, if a record or other document might be necessary for the purposes of an appeal under section 50 or 51 of the Act, the person who is a holder of a motive fuel user permit, a registered consumer, a vendor or a wholesale dealer must retain the record or other document after the expiry of the period described in subsection (1) and until the appeals under section 50 or 51 of the Act have been exhausted.
[en. B.C. Reg. 302/2001; am B.C. Reg. 417/2004, s. 2.]
50 (1) A person who uses motive fuel in the operation of a commercial motor vehicle that is registered for farm use outside the Province is, in respect of motive fuel brought by the person into the Province in the supply tank of the commercial motor vehicle, exempt from tax under sections 10 and 13 of the Act.
(2) Sections 36, 38 and 49 do not apply in respect of a person who is exempt from tax under subsection (1).
[en. B.C. Reg. 550/95, Sch. s. 2.]
51 Fuel purchased for use by a visiting force as defined in section 2 of the Visiting Forces Act (Canada) is exempt from the tax.
[en. B.C. Reg. 550/95, Sch. s. 2.]
Part 3.1 — Alternative Motor Fuels
51.1 In this Part:
"air toxic" means
(a) for fuels used in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, benzene, 1,3 butadiene, formaldehyde, acetaldehyde or polycyclic organic matter, and
(b) for fuels used in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine, benzene, 1,3 butadiene, formaldehyde, acetaldehyde or polycyclic aromatic hydrocarbons;
"alternative motor fuel" means a Category 1 alternative motor fuel, a Category 2 alternative motor fuel, a Category 3 alternative motor fuel, or the motor fuel described in section 51.5;
"Category 1 alternative motor fuel" means
(a) a fuel, used to propel motor vehicles, that when compared to
(i) gasoline, if the fuel is for use in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, or
(ii) diesel fuel, if the fuel is for use in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine
is shown in tests and analyses approved by the Minister of Water, Land and Air Protection and performed by a testing agency approved by that ministry to have the potential
(iii) to produce at least a 15% reduction in emissions from motor vehicle operation of at least one emission group,
(iv) to produce at least a 5% reduction in emissions from motor vehicle operation of at least one other emission group, and
(v) to produce no more than 5% increase in emissions from motor vehicle operation of any other emission group, or
(b) propane used for one or more of the purposes for which coloured fuel may be used under section 15 or 15.1 of the Act;
"Category 2 alternative motor fuel" means fuel, used to propel motor vehicles, that when compared to
(a) gasoline, if the fuel is for use in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, or
(b) diesel fuel, if the fuel is for use in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine
is shown in tests and analyses approved by the Minister of Water, Land and Air Protection and performed by a testing agency approved by that ministry to have the potential
(c) to reduce greenhouse gas emissions from motor vehicle operation by at least 20%, and
(d) to produce no increase in emissions from motor vehicle operation of any other emission group;
"Category 3 alternative motor fuel" means fuel, used to propel motor vehicles, that when compared to
(a) gasoline, if the fuel is for use in a gasoline engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a gasoline engine, or
(b) diesel fuel, if the fuel is for use in a diesel engine or an engine that is used to propel a type of vehicle that would ordinarily be propelled by a diesel engine
is shown in tests and analyses approved by the Minister of Water, Land and Air Protection and performed by a testing agency approved by that minister to have the potential
(c) to reduce greenhouse gas emissions from motor vehicle operation by at least 35%, and
(d) to produce no increase in emissions from motor vehicle operation of any other emission group;
"emission group" means one of the following groups:
(a) greenhouse gases;
(b) nitrogen oxides;
(c) Repealed. [B.C. Reg. 54/2004, s. 2 (f) (i).]
(d) particulate matter and air toxics;
(e) volatile organic compounds;
(f) Repealed. [B.C. Reg. 54/2004, s. 2 (f) (i).]
"greenhouse gases" means a combination of carbon dioxide, methane and nitrous oxide, evaluated on a life-cycle basis;
"market share" means the results from the following formula:
| A | ||||
| MS | = |
|
x | 100 |
| B | ||||
where
MS = the market share; A = the energy measured in terajoules of the total volume of a type of alternative motor fuel sold in British Columbia, as determined by data published by Statistics Canada for the last calendar year for which data is available from Statistics Canada; B = the energy measured in terajoules of the total volume of all motor fuel sold in British Columbia, as determined by data published by Statistics Canada for the last calendar year for which data is available from Statistics Canada.
"volatile organic compound" means any organic compound other than methane that participates in atmospheric photochemical reactions.
[en. B.C. Reg. 371/2000, s. 4; am. B.C. Regs. 181/2001, s. 3; 109/2002, s. 1; 54/2004, s. 2.]
51.2 (1) The tax rate established for an alternative motor fuel increases in accordance with subsection (3) as the market share for that fuel increases.
(2) Despite subsection (3), the tax rate for an alternative motor fuel does not decrease if the market share for that fuel decreases.
(3) The tax rates applicable to Categories 1, 2 and 3 alternative motor fuels are set out in the following table:
| TAX RATES FOR ALTERNATIVE MOTOR FUELS | ||
|---|---|---|
| Market Share | Tax Rates (cents per litre) | |
| Categories 1 and 2 | Category 3 | |
| Less than 3.5% | exempt | exempt |
| 3.5% to less than 6.5% | 3.6 | 2.2 |
| 6.5% to less than 10% | 7.3 | 5.1 |
(4) Tax rates set out in subsection (3) take effect 90 days after the data used to determine market shares is published by Statistics Canada.
[en. B.C. Reg. 371/2000, s. 4; am. B.C. Reg. 54/2004, s. 3.]
51.3 Despite section 51.2, the tax rate for an alternative motor fuel set out in Column 1 of the following table is the rate set out opposite in Column 2.
TAX RATES FOR SPECIFIC ALTERNATIVE MOTOR FUELS |
|
|---|---|
| COLUMN 1 | COLUMN 2 |
| Fuel | Tax Rates (cents per litre) |
| The biodiesel portion of a blend of biodiesel and diesel fuel if the biodiesel portion is not less than 5% or more than 50% | Exempt |
| The ethanol portion of a blend of ethanol and gasoline or diesel fuel if the ethanol portion is not less than 5% or more than 25% | Exempt |
| Fuel with 85% methanol | Exempt |
| Fuel with 85% ethanol | Exempt |
| Natural gas | Exempt |
| Propane | 2.7¢ |
[en. B.C. Reg. 371/2000, s. 4; am. B.C. Regs. 54/2003; 264/2004.]
51.4 A farmer is exempt from the tax imposed by the Act in respect of propane purchased for a use referred to in section 15 (1) (b), (i), (j) or (k) of the Act.
[en. B.C. Reg. 371/2000, s. 4.]
51.5 A motor fuel made by blending diesel fuel, at least 15% water, a PuriNOxTM additive package and seasonal components as necessary is exempt from tax payable under the Act, when purchased on or after August 1, 2001, and before August 1, 2004.
[en. B.C. Reg. 181/2001, s. 4.]
52 A person who contravenes section 2, 5, 5.1, 6 (2), 7, 8 (2), 9, 10, 11 (3), 12, 13, 15, 16, 21 to 25, 26 (4), 42 (2) and 45 commits an offence and is liable
(a) on the first conviction, to a fine of not less than $200 and not more than $500, and
(b) on a subsequent conviction for contravention of the same or another provision of this regulation, to a fine of not less than $500 and not more than $2 000 or to imprisonment for not less than 3 months and not more than 6 months, or to both.
[en. B.C. Reg. 550/95, Sch. s. 2; am. B.C. Reg. 15/97, s. 9.]
Repealed. [B.C. Reg. 15/97, s. 10.]
[en. B.C. Reg. 550/95, s. 3; am. B.C. Reg. 15/97, s. 11.]
Repealed. [B.C. Reg. 15/97, s. 10.]
Provisions of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, relevant to the enactment of this regulation: sections 15, 34, 48 and 71]
Copyright (c) 2005: Queen's Printer, Victoria, British Columbia, Canada