POSITION DESCRIPTION
Ministry of Small Business and Revenue
POSITION TITLE:
Fuel and Carbon Tax Technician
DIVISION:
(e.g., Division, Region, Department)
Revenue Programs Division (RPD)
UNIT:
(e.g., Branch, Area, District)
Consumer Taxation Programs Branch (CTPB)
SUPERVISOR’S TITLE:
SUPERVISOR’S CLASSIFICATION:
Supervisor, Fuel and Carbon Tax
FO N24
POSITION
NUMBER(S):
LOCATION:
POSITION
NUMBER
PHONE NUMBER:
FOR AGENCY USE ONLY
NOC CODE:
APPROVED CLASSIFICATION:
CLASS CODE:
ENTERED BY:
PHONE NUMBER:
8373
Victoria
9232
PROGRAM
The Fuel and Carbon Tax Section is responsible for the tax administration and the revenue collection for the Motor Fuel
Tax Act, and the Carbon Tax Act:

The Motor Fuel Tax Act imposes tax on fuels used to power internal combustion engines, such as cars, trucks,
recreational vehicles, boats, ships, locomotives, industrial equipment and planes. These taxes generate
approximately $1.2 billion in annual revenue for the province and other organizations including the British Columbia
Transit Authority, the Greater Vancouver Transportation Authority and the British Columbia Transportation Financing
Authority.

The Carbon Tax Act imposes a tax on fossel fuels such as gasoline, diesel, natural gas, heating fuel, propane and
coal which are purchased and used within the province. The carbon tax also applies to rubber tires when used as
fuel. The carbon tax rate is based on the carbon dioxide equivalent emissions from each type of fuel. These taxes
are expected to generate approximately $0.5 billion in 2008 and increase by 25% each year after as the tax rate
increases.
Under both Acts, the Section is responsible for:

registering businesses to sell fuel for the first time after its manufacture in the province, or after its importation into the
province, registering businesses to purchase fuels exempt of tax, registering businesses to colour and to sell coloured
fuel, and registering businesses under the International Fuel Tax Agreement (IFTA);

taxpayer education, return processing, and specific compliance activities including, the suspension and cancellation
of collector’s appointments, assessments including penalties and interest for late returns, return errors and under
payment of taxes; and

a desk audit/refund analyst program to verify taxpayer accuracy and compliance.
Motor Fuel and Carbon taxes are a direct tax imposed on the end consumer. However, the legislation requires that an
amount equal to the tax (i.e., security) be remitted when fuel is manufactured and/or imported into the province for resale.
Collectors remit this security and reimburse themselves for the security paid when the fuel is sold to a deputy collector or
retailer. The retailer, in turn reimburses himself when collecting the tax from the final consumer. This process reduces
the number of businesses reporting to the province and the risk to provincial revenue.
Risk factors associated with motor fuel and carbon taxes include tax inconsistencies between jurisdictions, ease of fuel
movement between jurisdictions, the interchangeable use of fuel (e.g., diesel fuel, jet fuel, locomotive fuel, heating fuel),
and variations in provincial tax rates depending on the location purchased (e.g., transit region, on reserve), the type
purchaser (e.g., farmer), the type of business (e.g., tax paid on purchase vs. tax based on consumption) how the fuel is
used (e.g., heating or manufacturing), and the colour (e.g., clear vs. coloured fuel). Risk factors are further complicated
by differing point of sale exemptions or refunds available under both Acts.
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PURPOSE OF POSITION
To review and analyse tax returns submitted by motor fuel collectors, carbon collectors, natural gas consumers,
registered consumers, casual tax remitters, and IFTA carriers. To assist in the registration of collectors, IFTA carriers,
and other businesses/taxpayers and provides detailed information to the public regarding a variety of programs and tax
issues under the both Acts.
The Fuel and Carbon Tax Technician must develop and maintain an in-depth understanding of the Motor Fuel Tax Act
(MFTA), the Carbon Tax Act (CTA) and regulations in order to communicate related information to the public and to
process a variety of tax return types and registration applications.
The nature of work can be confrontational and the position must be able to work with frustrated, hostile or angry
individuals or groups. The position must be able to communicate effectively, remain focused on outcomes, and convey
information that may not be welcomed by the recipient.
NATURE OF WORK AND POSITION LINKS
Position links include:
 Taxpayers and/or their representatives (e.g., book keeping, accounting, or legal) regarding:
 identified tax reporting anomalies, providing explanations in accordance with legislation, policy and rulings;
 registration activities for a variety of fuel tax programs (e.g., coloured fuel sellers, and IFTA); and
 requests from new businesses/tax preparers for assistance in understanding and completing tax returns
 Other ministry staff (e.g., assisting collections staff in resolving and collecting outstanding fuel tax debts by explaining
requirements to delinquent taxpayers or to collectors, and by adjusting estimated tax assessments in situations
involving closure or insolvency, and REG/COB staff regarding Coloured Fuel Sellers)
 Provincial agencies such as Ministry of Transportation and ICBC for the registration and enforcement of IFTA,
Treasury Board, for revenue estimates and revenue recycling of carbon tax revenues;
 Other Canadian and US jurisdictions (e.g., Alberta Treasury to verify imports reported by collectors, enabling Alberta
Treasury to issue corresponding refunds on exports); and
 Service Providers (EDS) and Accudata - providing direction regarding keying and tax payment processing and
resolving related processing problems.
SPECIFIC ACCOUNTABILITIES / DELIVERABLES
Tax Returns
1. Receives and reviews motor fuel and carbon tax returns for completeness, valid backup documentation, and apparent
reporting errors. Tax returns vary greatly both in the size of the organization (e.g. sole owner proprietorships to
multinational companies such as Shell) and in the amount of tax collected on a monthly basis (from $0 - $25 million).
2. Contacts taxpayers or their agents regarding apparent errors to validate data submitted by providing backup
documentation, or revising incorrect information or inconsistencies within the tax return. (Examples of
errors/anomalies include difference in tax return submissions compared to prior reports and application forms;
inconsistent fuel consumption averages, travel statistics such as an appearance of over or understated distance and
volume statistics; mismatched GVTT adjustments, incorrect math or coding of tax adjustments; strange
imports/exports; refined/manufactured; rebrands; swaps/exchanges; and excessive volume adjustments
[gains/losses] such as tax exempt purchases/sales, spills and waste).
3. Ensures changes and corrections are documented with the taxpayer and serious/potentially intentional errors are
identified for a formal desk audit. On occasion, and specifically for IFTA carriers, creates compliance leads for field
auditors.
4. Posts return information using Excel worksheets and Taxpayer Automated Compliance System (TACS.)
5. Determines need for, initiates, and posts Statements of Change, Credit Notices, Late and Overdue Warnings,
Suspension, Revocation, Cancellation and Assessment Notices.
6. Recommends cancellation of licenses, frequency of future audits and concurrent audits of related businesses.
7. Accepts external leads provided by individuals and other businesses regarding non-compliant activities and takes
action as required.
8. Tracks and analyzes financial processing reports provided by the Service Partner (EDS) and reverses or revises and
reposts information due to taxpayer, data entry (Accudata) or payment processing staff (EDS) errors. Creates and
dispatches journal vouchers as required for funds transferred between government accounts.
9. Analyzes and resolves monthly systems reports to ensure that all tax returns and payments due have been received,
matched and posted, allowing for the correct distribution of tax revenues to transit authorities and other jurisdictions,
following month-end processing. Resolves batching anomalies (e.g., missing or mismatched payments and returns)
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by reconciliation, research, and communication with other sections, EDS, and taxpayers.
Registration Applications
10. Reviews taxpayer registration applications for completeness and compliance with related tax acts, verifying
registration information by performing companies’ searches on BC Online and address and phone searches in
telephone and address directories, reviewing historic data in the ministry’s Taxpayer Automated Compliance System
(TACS) and ICBC databases, including contacting ICBC, and in some cases contacting tax officials in other
jurisdictions to determine potential compliance issues. Makes decisions to approve or not approve applications.
11. Contacts taxpayers and their agents to clarify, validate, or otherwise address registration concerns.
12. Registers businesses and updates registration information records in TACS. Creates and mails taxpayer licenses,
permits, decals, letters of appointment, letters of rejection, and letters requesting additional information, or registration
bonds if required.
13. Reviews and processes voluntary requests for account closure by resolving compliance issues such as outstanding
returns and taxes, obtaining any documentation or decals to ensure taxpayer is no longer taxable, and entering
closure information in TACS
Other
14. Assists in the development and system testing relating to programs changes and enhancements, and provides
training as required for new functionality after testing.
15. Provides direction, drafts written procedures and makes presentations/training sessions to EDS staff.
16. Respond to monthly requests from Alberta Treasury to verify imports reported by collectors, enabling Alberta
Treasury to issue corresponding refunds on exports.
17. Provides backup to the IFTA Specialist, running month-end IFTA transmittal processes and related reports; reviewing,
authorizing and processing outgoing inter-jurisdictional payments; processing and posting and matching incoming
inter-jurisdictional IFTA returns and payments; and reviewing and authorizing or rejecting refunds to IFTA carriers.
18. Provides input for and edits drafts of fuel tax letters, manuals, bulletins and notices to the public.
19. Assist the Supervisor in the training and monitoring new and auxiliary fuel and carbon section staff interfacing with
TACS or in business functions relating to fuel tax reporting and reconciliation.
FINANCIAL RESPONSIBILITY
2008 Fuel Tax Revenue Forecasts:

Province: $481,000,000

BCTFA: $419,000,000

GVTA: $268,000,000
 BCTA: $8,000,000
2008 Carbon Tax Revenue Forecasts:
 Province: $450,000,000 (increasing by 25% each year)
Has authority to make decisions on overpayments/underpayments by taxpayers and to issue credits or refunds/invoices
for amounts less than $100,000. Return credits/refunds greater than $100,000.01 are forwarded to the Desk Auditors for
final review and approval.
DIRECT SUPERVISION (i.e., responsibility for signing the employee appraisal form)
# of Regular FTE’s
Role
# of Auxiliary FTE’s
Directly supervises staff
Supervises staff through subordinate supervisors
PROJECT /TEAM LEADERSHIP OR TRAINING (Check the appropriate boxes)
Role
# of FTE’s
Role
Supervises students or volunteers
Provides formal training to other staff
Lead project teams
Assigns, monitors and examines the work of staff
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# of FTE’s
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SPECIAL REQUIREMENTS
TOOLS / EQUIPMENT
Frequent use of computer for generating reports, etc.
WORKING CONDITIONS
WORK EXAMPLES
Fuel Tax Technicians are required to understand and administer:
 all sections in Part 4 of the Motor Fuel Tax Act on International Fuel Tax Agreement (IFTA),
 all sections of the Carbon Tax Act
 impositions of tax and the tax rates for specific fuel types,
 remittance of tax by fuel and or carbon collectors,
 allowable exemptions of fuel tax and carbon tax,
 remittance of tax by natural gas consumers on marketable gas,
 imposition of tax on motive fuel inside and outside GVTT & BCTT,
 authorized uses of coloured fuel, and
 certain provisions for return credits/refunds of fuel and carbon tax.
Technicians require an understanding of fuel tax regulation at weigh scales in order to:
 monitor the requirements of IFTA-licensed carriers, and
 determine the use of Motive Fuel User Permits for non-IFTA vehicles coming into BC, and adjacent jurisdictions,
 process permits for licensing (insurance and plate).
Technicians are required to apply the Motor Fuel Tax Act and Regulations to
 use of coloured fuel, collection of tax, casual remitters of fuel tax, coloured fuel sellers, and family farm truck
emblems; and
 import and sale of new alternative fuels, including developing procedures for tracking and taxing these fuels, and
applying these new procedures to return processing and reporting.
Technicians must also have knowledge of the Native Fuel Program; the Family Farm Truck Emblem program (FFE); and
fuel tax refund programs for:
 people with disabilities,
 fuel used in logging industry,
 off-road fuel consumption, and
 fuel used in pumping off liquids.
Technicians are required to apply the Carbon Tax Act and Regulations to
 collection of tax, annual inventory reporting and remittance of security by retailers, register consumers, casual
remitters/self assessors of carbon tax on fuels used but not purchased in the province.
COMMENTS
More info on new Carbon Tax, visit: See
http://www.sbr.gov.bc.ca/individuals/Consumer_Taxes/Carbon_Tax/carbon_tax.htm
PREPARED BY
NAME:
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DATE:
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EXCLUDED MANAGER AUTHORIZATION
I confirm that:
1. the accountabilities / deliverables were assigned to this position effective: (Date).
2. the information in this position description reflects the actual work performed.
3. a copy has / will be provided to the incumbent(s).
NAME:
SIGNATURE:
DATE:
ORGANIZATION CHART – see attached
SELECTION CRITERIA
Education/Experience:
 Completion of Grade 12 with an additional five years combined education and experience
 Experience must include at least 2 years book keeping, accounting, or audit experience
 Experience interpreting and explaining legislation – preferred
 Experience using the full suite of MS Office software including: Outlook, Excel, and Word
Knowledge Skills & abilities:
 Working knowledge of the Motor Fuel Tax Act and Carbon Tax Act and Regulations – preferred
 Working know of legal documents including financial statements, purchase and sale agreements
 Good or documented organizational skills and the ability to work independently, make decisions, manage
competing priorities and produce quality results while ensuring compliance with well defined procedures and
or legislation regulations while meeting tight deadlines.
 Effective written and verbal interpersonal communication including translating a complex situation or
response into plan language
 Ability to conduct research, review, interpret and apply complex legislation – preferred
 Ability to perform professionally and calmly under urgent matters or situations involving irate taxpayers
 Diplomacy, sound judgment and tact in dealing with sensitive issues
 Accurate keyboarding skills

COMPETENCIES
Results Orientation, Teamwork and Co-operation, Service Orientation
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