The province of British Columbia has issued this new bulletin which explains the requirements for becoming a registered consumer under the Motor Fuel Tax Act and/or Carbon Tax Act. Only certain types of businesses may become registered consumers. Businesses that operate as an interjurisdictional air or railway service or use at least 50% of a type of fuel for exempt purposes may qualify as registered consumers. This bulletin replaces Notice 2008-019, “Registered Consumers - Carbon Tax”.
This bulletin does not apply to commercial airlines that operate primarily outside of British Columbia, but have flights between two points in British Columbia. These businesses may apply to become a registered air service. In addition, this bulletin does not apply to interjurisdictional cruise ships that have scheduled ports of call outside of British Columbia, or other ships prohibited from coasting trade under the Coasting Trade Act (Canada). Fuel used in the operation of these ships is exempt from carbon tax. However, if the fuel used in the operation of these ships is marine bunker fuel or marine gas oil, the fuel may also be exempt from motor fuel tax.