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

Materia

Aire y atmósfera, Recursos minerales

Palabra clave

Control de la contaminación Calidad del aire/contaminación del aire Gas natural Carbón Tasa/impuesto Recopilación de datos/informes Procedimientos judiciales/procedimientos administrativos Solución de controversias

Área geográphica

Americas, Ártico, Asia y Pacifico, Pacífico Oriental, América del Norte, Atlántico Norte

Resumen

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.

Texto completo

Inglés

Página web

www.gov.bc.ca

Referencias - Legislación

Implementado por

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

Legislación | Canadá | 2008 (2014)

Palabra clave: Control de la contaminación, Calidad del aire/contaminación del aire, Gas natural, Carbón, Tasa/impuesto, Recopilación de datos/informes, Procedimientos judiciales/procedimientos administrativos, Solución de controversias

Fuente: FAO, FAOLEX