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:
94929
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 South Coast British Columbia Transportation Authority (TransLink) and the British Columbia
Transportation Financing Authority.

The Carbon Tax Act imposes a tax on fossil 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 ethanol, biodiesel, rubber
tires and peat when used as fuel. The carbon tax rate is based on the carbon dioxide equivalent emissions from each
type of fuel.
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 appointments, assessments including penalties and interest for late or underpaid returns and return errors; and

A desk audit/refund analyst program to verify taxpayer filing accuracy and compliance.
Motor fuel and carbon taxes are direct taxes imposed on the end consumer. However, the legislation requires that an
amount equal to the tax (i.e., security) be remitted when fuel is sold for the first time after its manufacture in and/or
importation into the province. Collectors remit this security and reimburse themselves for the security paid when the fuel
is sold to a deputy collector or retail dealer. The retail dealer, 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),
variations in provincial tax rates depending on the location purchased (e.g., transit region, on reserve), the type of
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 and/or refunds available under both Acts.
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PURPOSE OF POSITION
Fuel and Carbon Tax Technicians review and analyse tax returns submitted by motor fuel collectors, carbon collectors,
natural gas consumers, registered consumers, casual tax remitters, and IFTA carriers. They also assist in the registration
of collectors, registered consumers, IFTA carriers, coloured fuel sellers and other businesses/taxpayers and provide
detailed information to the public regarding a variety of programs and tax issues under 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., bookkeepers, accountant, or legal counsel) regarding:
 identifying and resolving tax reporting anomalies, and providing explanations in accordance with legislation, policy
and rulings;
 registration activities for a variety of fuel and carbon tax programs (e.g., coloured fuel sellers, and IFTA);
 requests from new businesses/tax preparers for assistance in understanding their responsibilities under the
legislation; 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 others regarding taxpayer registration and audit issues);
 Provincial agencies such as Ministry of Transportation and ICBC for the registration and enforcement of IFTA, and
Treasury Board for revenue estimates;
 Other Canadian and foreign jurisdictions (e.g., Alberta Treasury to verify imports reported by collectors, enabling
Alberta Treasury to issue corresponding refunds on exports); and
 Service Providers (HPAS) 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
multi-national companies) 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 in the tax return. (Examples of errors/anomalies
include difference in tax return submissions compared to prior reports and application forms; inconsistent average
fuel consumption, travel statistics such as an appearance of over/ understated distance and reported fuel purchases,
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 especially for IFTA carriers and coloured fuel sellers, creates
compliance leads for field auditors.
4. Posts tax return information into Taxpayer Administration & Compliance Services (TACS) using excel worksheets or
manual input.
5. Determines the need for, initiates, and creates 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 (HPAS) and reverses or revises
and reposts information due to taxpayer, data entry or payment processing staff errors.
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9. Creates and dispatches journal vouchers as required for funds transferred between government accounts.
10. 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.
11. Resolves batching anomalies (e.g., missing or mismatched payments and returns) by reconciliation, research, and
communication with other sections, HPAS, and taxpayers.
Registration Applications
12. Reviews taxpayer registration applications for completeness and compliance with related tax acts, verifying
registration information by performing BC Online searches, and address and phone searches in telephone and
address directories, reviewing historic data in TACS including contacting ICBC, and in some cases contacting tax
officials in other jurisdictions to determine potential compliance issues. Makes recommendations to approve, or not
approve, various business applications.
13. Contacts taxpayers and their agents to clarify, validate, or otherwise address registration concerns.
14. Registers businesses and update 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
letters of credit if required.
15. 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 into TACS.
Other
16. Assists in the development and system testing relating to programming changes and enhancements, and provides
training as required for new functionality after testing.
17. Provides direction, drafts written procedures and makes presentations/training sessions to HPAS staff.
18. Respond to monthly requests from Alberta Treasury to verify imports reported by collectors, enabling Alberta
Treasury to issue corresponding refunds on exports.
19. 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.
20. Provides input for and edits drafts of fuel tax letters, manuals, bulletins and notices to the public.
21. 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

2015/16 Motor Fuel Tax Revenue Forecasts:
o
o
o
o
Province: $509,200,000
BCTFA: $413,000,000
TransLink: $346,100,000
BCTA: $11,800,000

2015/16 Carbon Tax Revenue Forecast: $1,261,000,000

Has authority to make decisions on overpayments/underpayments by taxpayers and to issue credits or
refunds/invoices for amounts less than $10,000. Return credits/refunds greater than $10,000 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
# of FTE’s
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SPECIAL REQUIREMENTS
TOOLS / EQUIPMENT
 TACS system (Taxpayer Administration and Compliance Services)

Microsoft Office Suite (Outlook, Excel, Word)

CTB InfoBase

BC Online
WORKING CONDITIONS
The nature of work can be confrontational and the position must be able to work with frustrated and/or angry individuals.
The position must be able to communicate effectively, ensure that return reviews remain focused, and convey information
that may not be welcomed by the recipient.
WORK EXAMPLES
Fuel and Carbon Tax Technicians are required to understand and administer the Motor Fuel Tax Act and the Carbon Tax
Act including:
 Impositions of tax and the tax rates for all fuel types;
 Remittance of tax by fuel and / or carbon collectors;
 Allowable exemptions from fuel tax and carbon tax;
 Remittance of tax by natural gas consumers on marketable gas;
 Imposition of tax on clear gas and diesel fuel inside and outside TransLink & BCTT;
 Authorized uses of coloured fuel;
 The International Fuel Tax Agreement (IFTA); and
 Certain provisions for return credits/refunds of fuel and carbon tax.
Technicians require an understanding of fuel tax regulations at weigh scales in order to:
 Monitor the requirements of IFTA-licensed carriers;
 Determine the use of Motive Fuel User Permits for non-IFTA vehicles coming into BC and adjacent jurisdictions;
and
 Process IFTA temporary permits for licensing (insurance and plate).
Technicians are required to apply the Motor Fuel Tax Act and Regulations the Carbon Tax Act and Regulations to:
 The collection of tax, annual inventory reporting and remittance of security by retailers, register consumers;
 Casual remitters/self assessors of motor fuel and carbon tax on fuels used but not purchased in the province;
 Use of coloured fuel, collection of tax, casual remitters of fuel tax, coloured fuel sellers; 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 other fuel tax programs including:
 The Exempt Fuel Retailer Program;
 People with disabilities;
 Fuel used in logging industry;
 Off-road fuel consumption;
 Fuel used in pumping off liquids; and
 Fuel used as a feedstock.
COMMENTS
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For more information on Motor Fuel and Carbon Tax , visit: http://www2.gov.bc.ca/gov/content/taxes/sales-taxes/motorfuel-carbon-tax
PREPARED BY
NAME:
DATE:
Gord Donahoe
June 23, 2015
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:
Hugh Hughson
DATE:
June 23, 2015
ORGANIZATION CHART – see attached
SELECTION CRITERIA
Education/Experience:
 Completion of Grade 12 plus an additional five years of a combination of education and financial experience (i.e.,
financial program(s), bookkeeping, accounting, or audit activities). Financial experience must be a minimum of
two years, and gained within the last seven years
 Minimum one year experience (gained within the last seven years) with a high volume workload consisting of
similar tasks (e.g., data entry of tax returns, application processing)
 Basic experience using MS Office software including: Outlook (eg. managing email messages and attachments,
creating and organizing email folders, using basic search functions, creating and managing contacts), and Word
(eg. editing documents, formatting text and paragraphs, creating and formatting tables)
 Intermediate experience using Excel (eg. working with multiple worksheets, finding and replacing data, sorting
and filtering database, creating charts)
Preference may be given to applicants with:
 Experience interpreting and explaining legislation.
 Experience with TACS Version 9 software.
Knowledge Skills & Abilities:
 Working knowledge 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 and regulations while meeting tight deadlines;
 Effective verbal, written and interpersonal communication including translating a complex situation or response
into plain language;
 Ability to perform professionally and calmly under urgent matters or situations involving irate taxpayers;
 Diplomacy, sound judgment and tact in dealing with sensitive or confidential issues;
 Flexibility to react to shifting priorities;
 Accurate keyboarding skills;
 Ability to work well in a team environment;
 Working knowledge of the Motor Fuel Tax Act and Carbon Tax Act and Regulations – preferred; and
 Ability to conduct research, review, interpret and apply complex legislation – preferred.
Lesser qualified candidates may be considered at a lower classification level.
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COMPETENCIES
Results Orientation, Teamwork and Co-operation, Service Orientation, Analytical Thinking, Organizational Commitment,
Conceptual Thinking, Decisive Insight
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