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

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 Regulation enacts the Carbon Tax Act. The Regulations sets out in details the modalities for the levying of the tax imposed on carbon emissions. The text consists of 46 sections divided into 10 Parts as follows: Definitions (1); Issuance of certificates (2); Payments and returns (3); Exemptions from payment of tax and security (4); Refunds (5); Records (6); Interest (7); IFTA Commercial vehicles (8); General (9); Offences (10). One Schedule is enclosed.

Full text

English

Website

www.gov.bc.ca

References - Legislation

Implements

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

Legislation | Canada | 2008 (2015)

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

Source: FAO, FAOLEX