Whereas in 2022 the BC Government initiated a Provincial Sales Tax increase of an extra 5 to be paid on all Fossil Fuel Combustion Systems for heating homes including: central forced air furnaces, unit heaters, fireplaces, boilers, storage water heaters, instantaneous water heaters, air conditioners and all replacement parts for said heating systems or similar systems to those listed: Therefore be it resolved that UBCM lobby the provincial government to exempt those who live in the northern regions of British Columbia from paying the Provincial Sales Tax surcharge of 5 on Fossil Fuel Combustion Systems in consideration of the climate in this geographical area and the inefficiencies of electric heat pumps in heating northern homes when temperatures drop to -20 degrees Celsius or below.