Carbon Tax Act ([SBC 2008] Chapter 40).

Subject

Air & atmosphere, Mineral resources

Keyword

Pollution control Air quality/air pollution Natural gas Coal Tax/levy Data collection/reporting Legal proceedings/administrative proceedings Dispute settlement

Geographical area

Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic

Abstract

The present Act imposes a broadly-based carbon tax on the purchase and use of fossil fuels in British Columbia, such as gasoline, diesel, natural gas, heating fuel, propane and coal. The carbon tax is also intended to apply to tires when used as fuel. The proposed tax rates will increase over the next four years, based on the dollars per tonne of CO2 emissions. The text consists of 157 sections divided into 14 Parts as follows: Interpretation (1); Plans and reports respecting the carbon tax (2); Imposition of tax and setting the rate of tax (3); Exemptions from payment of tax (4); Collection of tax and security (5); Refunds (6); Tax collection administration (7); Appeals (8); Recovery of amounts owing (9); General (10); Offences and penalties (11); Regulations (12); Transitional provisions (13); Consequential Amendments (14). Two Schedules are enclosed.

Full text

English

Website

www.gov.bc.ca

References - Legislation

Implemented by

Carbon Tax Regulation (B.C. Reg. 125/2008).

Legislation | Canada | 2008 (2014)

Keyword: Pollution control, Air quality/air pollution, Natural gas, Coal, Tax/levy, Data collection/reporting, Legal proceedings/administrative proceedings, Dispute settlement

Source: FAO, FAOLEX