Exemptions

1Subject to section 2, the following persons in their capacity as purchasers under the Hotel Room Tax Act, as purchasers or lessees under the Social Service Tax Act, as consumers under the Tobacco Tax Act, or as purchasers or users of fuel under the Motor Fuel Tax Act are exempt from the Hotel Room Tax Act, Social Service Tax Act, Tobacco Tax Act or Motor Fuel Tax Act, as the case may be:

(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 External Affairs 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), (b), (c) and (d).

(f)Repealed. [B.C. Reg. 293/87, s. (b).]

[am. B.C. Regs. 293/87, ss. (a), (b); 434/87.]

Applicability

2This order does not apply to Canadian citizens or landed immigrants.