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PROVINCIAL SALES TAX TRANSITIONAL PROVISIONS AND AMENDMENTS ACT, 2013 (Third Reading) |
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Royal Assent – February 28, 2013
Commencement:
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BILL 2 – 2013
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| non taxable volume = total volume | x | pre-April 1, 2013 consideration |
| total consideration |
| where | ||
| pre-April 1, 2013 consideration | = | (a) if subsection (3) of this section would apply but for subsection (4) (b), the consideration that is ascertainable before April 1, 2013, and (b) in any other case, the consideration for the propane that becomes due or is paid without becoming due before April 1, 2013; |
| total consideration | = | the total consideration for the propane; |
| total volume | = | the total volume of the propane. |
58 (1) In this section, "purchase" means a purchase of propane by a purchaser who, before April 1, 2013, receives delivery of the propane within British Columbia from a place outside Canada.
(2) Section 10.3 (1) [tax on purchase of propane] of the Motor Fuel Tax Act applies to a purchaser in relation to a purchase of propane if, on or after April 1, 2013, the propane is accounted for under section 32 (1), (2) (a) or (5) of the Customs Act (Canada) or released in the circumstances set out in section 32 (2) (b) of that Act.
59 (1) In this section:
"amount of energy allowance received" means the amount of an energy allowance, if any, that was received by a person under section 9 [point-of-sale energy credit] or 10 [energy rebate paid by director] of the Consumption Tax Rebate and Transition Act, reduced by any adjustment to that amount made under section 12 [adjustment of energy allowance if consideration reduced] of that Act;
"amount of excise tax paid" means the total amount of tax, if any, that was paid by a person under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada), in respect of British Columbia as a participating province under Part IX of that Act, and for which the person has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act;
"energy allowance" has the same meaning as in the Consumption Tax Rebate and Transition Act;
"purchase" means a purchase of propane made before April 1, 2013 within British Columbia;
"registered consumer" means a person who is a registered consumer in respect of propane.
(2) Subject to this section, section 10.3 (3) [tax on use of propane] of the Motor Fuel Tax Act does not apply to a person in respect of propane if the person purchased the propane.
(3) Subject to subsections (4) and (5) of this section, section 10.3 (3) of the Motor Fuel Tax Act applies to a person in respect of propane purchased by the person if any of the consideration for the purchase has neither been paid nor become due before April 1, 2013.
(4) Subject to subsection (5) of this section, if any of the consideration for a purchase of propane has neither been paid nor become due before April 1, 2013, the amount of tax payable by a person under section 10.3 (3) of the Motor Fuel Tax Act in respect of the propane is reduced by, as applicable,
(a) the total amount of tax, if any, that was paid by the person in respect of the propane under section 57 [section 10.3 – purchases of propane not imported from outside Canada] or 58 [section 10.3 – purchases of propane imported from outside Canada] of this Act and for which the person has not obtained and is not entitled to obtain a refund under the Motor Fuel Tax Act, or
(b) the amount by which the amount of excise tax paid by the person in respect of the propane exceeds the amount of energy allowance received by the person in respect of the propane.
(5) Subsections (2) to (4) do not apply to person who is a registered consumer.
(6) The amount of tax payable by a person who is a registered consumer under section 10.3 (3) of the Motor Fuel Tax Act in respect of propane is reduced by the amount by which the amount of excise tax paid by the person in respect of the propane exceeds the amount of energy allowance received by the person in respect of the propane.
60 (1) If
(a) a deputy collector or retail dealer owns propane on April 1, 2013, and
(b) security would have been payable by the deputy collector or retail dealer if section 10.3 of the Motor Fuel Tax Act were in force on the date the deputy collector or retail dealer bought the propane,
the deputy collector or retail dealer must provide to the director by April 15, 2013 an inventory of the propane, in accordance with the instructions of the director.
(2) If a deputy collector or retail dealer owns no propane on which security is payable under subsection (5), the deputy collector or retail dealer, unless the director directs otherwise, must provide to the director by April 15, 2013 a nil inventory, in accordance with the instructions of the director.
(3) For the purposes of subsection (1), if, before April 1, 2013, a retail dealer entered into an agreement to sell propane to a purchaser and the purchaser has not received delivery of the propane before April 1, 2013, the retail dealer is deemed to own the propane.
(4) For the purposes of subsection (1), a deputy collector or retail dealer, as the case may be, is deemed to own propane on April 1, 2013 if
(a) the deputy collector or retail dealer has entered into an agreement to buy the propane and the agreement provides that the deputy collector or retail dealer owns the propane on April 1, 2013,
(b) the deputy collector or retail dealer has not received delivery of the propane before April 1, 2013, and
(c) the deputy collector or retail dealer has not entered into an agreement with another person that provides that the other person owns the propane on April 1, 2013.
(5) A deputy collector or retail dealer who is required to provide an inventory under subsection (1) must pay to the director by April 15, 2013 the amount of security on propane included in the inventory equal to the tax that would be collectable if the propane were sold to a purchaser on April 1, 2013.
(6) If a deputy collector or retail dealer is required to include propane in an inventory under subsection (1),
(a) the deputy collector or retail dealer is not required to pay security in respect of the propane under section 39 [security from deputy collector] or 40 [security from retail dealer] of the Motor Fuel Tax Act, and
(b) the collector or deputy collector who sold the propane to the deputy collector or retail dealer required to include the propane in the inventory is not required to pay security in respect of the propane under section 38 [security from collector] or 39 of the Motor Fuel Tax Act.
61 (1) In this section:
"amount of energy allowance received" means the amount of an energy allowance, if any, that was received by a person under section 9 [point-of-sale energy credit] or 10 [energy rebate paid by director] of the Consumption Tax Rebate and Transition Act, reduced by any adjustment to that amount made under section 12 [adjustment of energy allowance if consideration reduced] of that Act;
"amount of excise tax paid" means the total amount of tax, if any, that was paid by a person under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada), in respect of British Columbia as a participating province under Part IX of that Act, and for which the person has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act;
"energy allowance" has the same meaning as in the Consumption Tax Rebate and Transition Act.
(2) Subject to subsections (3) and (4) of this section, section 16.7 [unauthorized uses of heating oil and non-motor fuel oil] of the Motor Fuel Tax Act applies to a person in relation to heating oil or non-motor fuel oil that
(a) the person, before April 1, 2013,
(i) manufactured in British Columbia,
(ii) bought in British Columbia, or
(iii) brought or sent into British Columbia, or received delivery of in British Columbia, and
(b) is used on or after April 1, 2013.
(3) If subsection (2) of this section applies to a person in relation to heating oil, the amount of tax payable by the person under section 16.7 (5) of the Motor Fuel Tax Act in respect of the heating oil is reduced by the amount by which the amount of excise tax paid by the person in respect of the heating oil exceeds the amount of energy allowance received by the person in respect of the heating oil.
(4) If subsection (2) of this section applies to a person in relation to non-motor fuel oil, the amount of tax payable by the person under section 16.7 (5) of the Motor Fuel Tax Act in respect of the non-motor fuel oil is reduced by the amount of excise tax paid by the person in respect of the non-motor fuel oil.
62 This Division, the Motor Fuel Tax Act and the regulations made under the Motor Fuel Tax Act are retroactive to the extent necessary to give full force and effect to their provisions as provided for in this Division and must not be construed as lacking retroactive effect in relation to any matter by reason that they make no specific reference to that matter.
63 (1) Despite this Act, the Motor Fuel Tax Act or any other Act, the Lieutenant Governor in Council may make regulations as follows:
(a) respecting any matter that the Lieutenant Governor in Council considers is not provided for, or is not sufficiently provided for, by the amendments to the Motor Fuel Tax Act made by this Act;
(b) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of more effectively bringing into operation the amendments to the Motor Fuel Tax Act made by this Act;
(c) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of preventing, minimizing or otherwise addressing any transitional difficulties encountered in bringing into effect the amendments to the Motor Fuel Tax Act made by this Act, including, without limitation, provisions making an exception to or a modification of a provision in an enactment or providing for the application or continued application of a previous enactment;
(d) resolving any errors, inconsistencies or ambiguities arising from the amendments to the Motor Fuel Tax Act made by this Act.
(2) A regulation under subsection (1) may be made retroactive to April 1, 2013 or a later date, and if made retroactive is deemed to have come into force on the specified date.
(3) To the extent of any conflict between a regulation under subsection (1) and another enactment, the regulation prevails.
(4) This section and any regulations made under this section are repealed on April 1, 2016.
Division 4 – Social Service Tax Act
64 Despite section 114 [repeal of Social Service Tax Act] of this Act, section 25 (3) of the Social Service Tax Act and any provision of that Act or the regulations under that Act that relates to section 25 (3) of that Act, as they read on March 31, 2013, continue to apply in respect of an amount referred to in that section that is received by a lessor.
65 Despite section 114 [repeal of Social Service Tax Act] of this Act, the Social Service Tax Act and the regulations under that Act, as they read on March 31, 2013, continue to apply in relation to
(a) tax that is payable in accordance with section 21.7 (1) (b) of the Social Service Tax Act Regulations, and
(b) tax that is payable in accordance with section 21.7 (1) (d) of the Social Service Tax Act Regulations in respect of tax imposed under the Social Service Tax Act on the purchase of tangible personal property.
66 Section 36 [repeal and replacement] of the Interpretation Act does not apply in relation to the repeal of the Social Service Tax Act.
Part 3 – Consequential and Related Amendments
67 Section 6 (1) of the British Columbia Railway Act, R.S.B.C. 1996, c. 36, is amended
(a) by striking out "the Consumption Tax Rebate and Transition Act, the Hotel Room Tax Act, the Motor Fuel Tax Act" and substituting "the Motor Fuel Tax Act, the Provincial Sales Tax Act", and
(b) by striking out "or for tax or levy under the Social Service Tax Act".
68 Section 1.1 (1) of the Carbon Tax Act, S.B.C. 2008, c. 40, is amended in the definition of "imported fuel" by striking out "other than natural gas and propane," and substituting "other than natural gas,".
69 Section 24 is amended by adding the following subsections:
(2.2) If a person's registration under section 168 of the Provincial Sales Tax Act is suspended under that Act, the registration certificate issued to that person under this Act is automatically suspended without notice for the same period as the suspension under the Provincial Sales Tax Act.
(2.3) If a person's registration under section 168 of the Provincial Sales Tax Act is cancelled under that Act, the registration certificate issued to that person under this Act is automatically cancelled without notice.
70 Section 6 of the Commercial Transport Act, R.S.B.C. 1996, c. 58, is amended
(a) in subsection (4) (c) by striking out "or" at the end of subparagraph (ii), by adding ", or" at the end of subparagraph (iii) and by adding the following subparagraph:
(iv) the Provincial Sales Tax Act. , and
(b) in subsection (12) (c) by striking out "or" at the end of subparagraph (ii), by adding ", or" at the end of subparagraph (iii) and by adding the following subparagraph:
(iv) the Provincial Sales Tax Act .
Consumption Tax Rebate and Transition Act
71 The Consumption Tax Rebate and Transition Act, S.B.C. 2010, c. 5, is repealed.
72 Sections 283, 314, 360, 365, 382, 402, 413, 446, 447, 449 and 450 of the Family Law Act, S.B.C. 2011, c. 25, are repealed and the following substituted:
283 Section 71 (1) (c) of the Carbon Tax Act, S.B.C. 2008, c. 40, is repealed and the following substituted:
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act, .
314 Section 55 (c) of the Consumption Tax Rebate and Transition Act, S.B.C. 2010, c. 5, is repealed and the following substituted:
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act; .
360 Section 142.93 (1) (c) is repealed and the following substituted:
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act, or .
365 Section 16 (c) of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, is repealed and the following substituted:
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act, .
382 Section 38 (1) (c) of the Insurance Premium Tax Act, R.S.B.C. 1996, c. 232, is repealed and the following substituted:
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act, .
402 Section 14 (1) (c) of the Logging Tax Act, R.S.B.C. 1996, c. 277, is repealed and the following substituted:
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act; .
413 Section 62 (1) (c) of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, is repealed and the following substituted:
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act, .
446 Section 4 (c) of the Social Service Tax Act, R.S.B.C. 1996, c. 431, is repealed and the following substituted:
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act; .
447 Section 169.52 (1) (c) of the South Coast British Columbia Transportation Authority Act, S.B.C. 1998, c. 30, is repealed and the following substituted:
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act; .
449 Section 3 (1) (c) of the Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, is repealed and the following substituted:
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act, .
450 Section 13 (c) of the Tobacco Tax Act, R.S.B.C. 1996, c. 452, is repealed and the following substituted:
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act, .
Finance Statutes Amendment Act (No. 2), 2010
73 Sections 74, 78 and 79 of the Finance Statutes Amendment Act (No. 2), 2010, S.B.C. 2010, c. 18, are repealed.
74 Section 19.1 of the Financial Administration Act, R.S.B.C. 1996, c. 138, is repealed.
75 Section 88 is amended by adding the following subsection:
(3) For certainty, an authorization under this or any other Act to set by regulation a rate of interest in relation to an amount payable by or to the government, a government body or a government organization includes the authority to prescribe a manner of calculating the interest unless the Act provides otherwise.
76 Section 15 (3) of the Health Authorities Act, R.S.B.C. 1996, c. 180, is amended by striking out "the Social Service Tax Act and the Consumption Tax Rebate and Transition Act" and substituting "the Provincial Sales Tax Act".
77 The Hotel Room Tax Act, R.S.B.C. 1996, c. 207, is repealed.
78 Section 7 (h) of the Insurance Corporation Act, R.S.B.C. 1996, c. 228, is amended by striking out "and" at the end of subparagraph (ii), by adding ", and" at the end of subparagraph (iii) and by adding the following subparagraph:
(iv) revenue from taxes imposed under the Provincial Sales Tax Act; .
79 Section 3.1 (1) of the Mineral Land Tax Act, R.S.B.C. 1996, c. 290, is repealed and the following substituted:
(1) In this section, "Taxation Agreement" has the same meaning as in section 6.1 of the Nisga’a Final Agreement Act.
80 Section 2.1 (1) of the Mineral Tax Act, R.S.B.C. 1996, c. 291, is repealed and the following substituted:
(1) In this section, "Taxation Agreement" has the same meaning as in section 6.1 of the Nisga’a Final Agreement Act.
81 Section 1 of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, is amended
(a) by repealing the definitions of "authorization" and "authorized person",
(b) by repealing the definition of "coloured fuel" and substituting the following:
"coloured fuel" means
(a) fuel, other than propane, coloured in accordance with section 14 and the regulations, and
(b) the following fuels if they are used for a purpose for which coloured fuel is authorized to be used under section 15:
(i) methanol based fuel;
(ii) fuel of which at least 85% is ethanol; ,
(c) in the definition of "fuel" by striking out "or" at the end of paragraph (a), by adding ", or" at the end of paragraph (b) and by adding the following paragraph:
(c) propane for any use; ,
(d) in the definition of "gasoline" by striking out "liquefied petroleum gas," and substituting "propane,",
(e) by repealing the definition of "heating oil" and substituting the following:
"heating oil" means a light fuel oil marketed or sold for use in a furnace, boiler or open flame burner; ,
(f) by adding the following definition:
"light fuel oil" has the same meaning as in section 1 (1) of Schedule 1 of the Carbon Tax Act; ,
(g) in the definition of "litre" by repealing paragraph (b) and substituting the following:
(b) despite paragraph (a), with respect to propane sold by weight, 0.5 kg; ,
(h) in the definition of "locomotive fuel" by striking out "means fuel" and substituting "means fuel, other than propane,", and
(i) by adding the following definitions:
"non-motor fuel oil" means a light fuel oil marketed or sold for a use other than
(a) for generating power by means of an internal combustion engine, or
(b) for use in a furnace, boiler or open flame burner;
"propane" includes liquefied petroleum gas that contains propane; .
82 Section 1.1 (1) is amended in the definition of "imported fuel" by striking out "other than hydrogen, natural gas and propane," and substituting "other than hydrogen and natural gas,".
83 Section 3.11 is repealed.
84 Section 4 (1.2) is amended by striking out "column 1 of the Table" and substituting "column 2 of the Table".
85 Section 9 (2) to (6) is repealed and the following substituted:
(2) Subject to subsection (4), a person who uses in a stationary internal combustion engine natural gas on which tax is not payable under Division 2, 4 or 5 of Part 3 of the Provincial Sales Tax Act must pay to the government, on or before the 15th day of the month following the month in which the natural gas is used, tax on the natural gas at the applicable rate set out in subsection (3), (5) or (6) of this section.
(3) The rate of tax payable under subsection (2) on natural gas that is used in a stationary internal combustion engine that compresses natural gas is as follows:
(a) if the compressor is located outside a gas processing plant and is used to move marketable gas from the gas processing plant to market or in or out of storage facilities, the rate of tax is 1.9¢: per each 810.32 litres, at standard reference conditions, of natural gas used;
(b) if the compressor is located within a gas processing plant and is used to compress marketable gas, the rate of tax is 1.1¢: per each 810.32 litres, at standard reference conditions, of natural gas used.
(4) Natural gas that is used in a stationary internal combustion engine that compresses natural gas is exempt from tax if the compressor
(a) is used to compress gas that is not marketable gas and is located
(i) at a well head,
(ii) along a pipeline between a well head and a gas processing plant, or
(iii) within a gas processing plant,
(b) is used to transmit waste gas, composed primarily of hydrogen sulphide and carbon dioxide, within a gas processing plant or from a gas processing plant to a well, or
(c) is located at a well head and is used to inject waste gas into a depleted well for permanent disposal.
(5) The rate of tax payable under subsection (2) on natural gas that is used in a stationary internal combustion engine that pumps oil is as follows:
(a) if the pump is located at a well head or within an oil processing plant, the rate of tax is 1.1¢: per each 810.32 litres, at standard reference conditions, of natural gas used;
(b) if the pump is located along a pipeline that moves the oil from a well head to an oil processing plant, from an oil processing plant to market, or in or out of storage facilities, the rate of tax is 1.9¢: per each 810.32 litres, at standard reference conditions, of natural gas used.
(6) The rate of tax payable under subsection (2) in respect of natural gas that is used in a stationary internal combustion engine other than as described in subsections (3), (4) and (5) is 1.1¢: per each 810.32 litres, at standard reference conditions, of natural gas used.
86 The following section is added:
9.1 (1) In this section, "sales tax" means tax under Division 2, 4 or 5 of Part 3 of the Provincial Sales Tax Act.
(2) If the director is satisfied that
(a) a person paid sales tax on natural gas and has not obtained or is not entitled to obtain a refund of that sales tax under the Provincial Sales Tax Act,
(b) the person used the natural gas in a stationary internal combustion engine, and
(c) the amount of sales tax paid by the person exceeds the amount of tax that would have been payable on the natural gas under section 9 of this Act if tax had been payable on that natural gas under that section,
the director must refund to the person, from the consolidated revenue fund, an amount equal to the difference between the amount of sales tax paid by the person and the amount of tax that would have been payable on the natural gas under section 9 of this Act if tax had been payable on that natural gas under that section.
(3) If
(a) a person paid sales tax on natural gas,
(b) the person used the natural gas in a stationary internal combustion engine, and
(c) the amount of sales tax paid by the person is less than the amount of tax that would have been payable on the natural gas under section 9 of this Act if tax had been payable on that natural gas under that section,
the person must pay to the government, on or before the 15th day of the month following the month in which the natural gas is used, tax under this Act in an amount equal to the amount by which the amount of tax that would have been payable under section 9 of this Act exceeds the amount of sales tax paid by the person.
87 Section 10 (1.2) is amended by striking out "column 1 of the Table" and substituting "column 2 of the Table".
88 Section 10.2 is repealed.
89 The following section is added:
10.3 (1) Subject to subsection (2), a purchaser of propane must pay to the government, at the time of purchase, tax on the propane at the rate of 2.7¢: per litre.
(2) A purchaser of propane in a sale to which section 1.1 (2) (a) to (c) applies must pay to the government, on or before the 15th day of the month following the month in which the propane is purchased, the tax under subsection (1) of this section.
(3) A person who uses propane on which tax is not otherwise payable under this section must pay to the government, on or before the 15th day of the month following the month in which the propane is used, tax on that propane at the rate set by subsection (1).
90 The following section is added to Part 2:
13.2 (1) If
(a) a purchaser purchased fuel for a particular purpose,
(b) the purchaser subsequently uses that fuel or allows that fuel to be used for another purpose, and
(c) the amount of tax paid on that fuel under this Act was less than the amount of tax that would have been payable under this Act if that fuel had been purchased for the purpose for which it was used,
the purchaser must pay to the government, on or before the 15th day of the month following the month in which that fuel is used, tax equal to the difference between
(d) the tax that the purchaser would have paid on that fuel if that fuel had been purchased for the purpose for which it was used, and
(e) the tax paid by the purchaser on that fuel.
(2) The tax payable under subsection (1) is in addition to any other tax payable under this Act.
91 The heading to Part 3 is repealed and the following substituted:
Part 3 – Coloured Fuel and Motive Fuel .
92 The following section is added to Part 3:
13.3 In this Part:
"authorization" means an authorization provided under section 14 (1) or 14.1 (1);
"authorized person" means a person who holds an authorization.
93 Section 14 is amended
(a) in subsection (4) by striking out "or" at the end of paragraph (b) and by adding the following paragraph:
(b.1) a term or condition relating to heating oil or non-motor fuel oil under section 16.2 (2) or 16.3 (2) or (3), or , and
(b) in subsection (5) by striking out "from any other liability." and substituting "from any obligation under this Act."
94 Section 14.2 is repealed.
95 The following Part is added:
Part 3.1 – Heating Oil and Non-Motor Fuel Oil
16.1 In this Part, "colour", in respect of heating oil or non-motor fuel oil, means colour the heating oil or non-motor fuel oil in accordance with subsections (3) and (3.1) of section 14, as those provisions apply under section 16.2 (3), and the regulations.
16.2 (1) A person who is authorized to colour fuel under section 14 is authorized to colour heating oil and non-motor fuel oil.
(2) A reference to fuel in any term or condition of an authorization under section 14 (1) is deemed to include, so far as is applicable, a reference to heating oil and non-motor fuel oil.
(3) Section 14 (2), (3) and (3.1) applies in relation to the colouring of heating oil or non-motor fuel oil as if the heating oil or non-motor fuel oil were a fuel.
16.3 (1) A person who is authorized to sell coloured fuel under section 14.1 is authorized to sell coloured heating oil and coloured non-motor fuel oil.
(2) A reference to coloured fuel in any term or condition of an authorization under section 14.1 (1) is deemed to include, so far as is applicable, a reference to coloured heating oil and coloured non-motor fuel oil.
(3) If a person is not authorized to sell coloured fuel under section 14.1, the director may, in writing, authorize the person to sell coloured heating oil or coloured non-motor fuel oil subject to the terms and conditions the director considers appropriate.
(4) A person who is authorized to sell coloured heating oil or coloured non-motor fuel oil under subsection (1) or (3) must not delegate or transfer the person's authority to sell coloured heating oil or coloured non-motor fuel oil.
(5) A person must not sell coloured heating oil or coloured non-motor fuel oil unless the person is authorized to sell coloured heating oil or coloured non-motor fuel oil under subsection (1) or (3).
(6) Section 14 (4) to (9) applies to an authorization under subsection (3) of this section.
16.4 (1) A person must not sell or offer to sell heating oil if the heating oil is not coloured before it is sold or offered for sale, as the case may be.
(2) A person must not buy heating oil if the heating oil is not coloured before it is bought.
16.5 (1) If a person has bought a substance as heating oil, the person must not sell or offer to sell the substance as a fuel or as non-motor fuel oil.
(2) Subject to subsection (3), if a person has bought a substance as non-motor fuel oil, the person must not sell or offer to sell the substance
(a) as a fuel, or
(b) if the substance was not coloured before the substance was bought, as heating oil.
(3) If
(a) a person has bought a substance as non-motor fuel oil,
(b) the substance was not coloured before the substance was bought, and
(c) the person is authorized to colour non-motor fuel oil under section 16.2 (1),
the person may sell or offer to sell the substance as heating oil if the person colours the substance before the substance is sold or offered for sale, as the case may be.
16.6 If non-motor fuel oil is sold within British Columbia to a person
(a) for the person's own use or for use by another person at the first person's expense, or
(b) on behalf of or as agent for a principal for use by the principal or by other persons at the expense of the principal,
the seller, at or before the time of the sale, must obtain from the buyer a declaration in a form acceptable to the director.
16.7 (1) This section applies to a person in relation to a substance if the person
(a) manufactured the substance as heating oil or non-motor fuel oil in British Columbia,
(b) bought the substance as heating oil or non-motor fuel oil in British Columbia, or
(c) brought or sent the substance as heating oil or non-motor fuel oil into British Columbia, or received delivery of the substance as heating oil or non-motor fuel oil in British Columbia.
(2) A person to whom this section applies must not use or allow another person to use the substance to generate power by means of an internal combustion engine.
(3) If the substance is non-motor fuel oil, a person to whom this section applies must not use or allow another person to use the substance in a furnace, boiler or open flame burner.
(4) If the substance is heating oil, a person to whom this section applies must not use or allow another person to use the substance in a furnace, boiler or open flame burner unless the substance is coloured before it is used.
(5) A person who uses or allows another person to use a substance contrary to subsection (2), (3) or (4) must pay to the government, on or before the 15th day of the month following the month in which the substance is used, tax at the rate of 15¢ per litre.
16.8 Except as provided by regulation, Parts 5 to 12, other than section 37, and the regulations apply to heating oil or non-motor fuel oil that is liable to be taxed under section 16.7 (5) as if the heating oil or non-motor fuel oil were a fuel and the type of that fuel were motive fuel.
96 Section 20.1 (1) is amended by repealing the definition of "Taxation Agreement" and substituting the following:
"Taxation Agreement" has the same meaning as in section 6.1 of the Nisga’a Final Agreement Act.
97 Section 20.11 is amended
(a) by adding the following subsection:
(3.1) If the director is satisfied that
(a) a collector, deputy collector or retail dealer has paid an amount as security on a substance bought as a fuel, and
(b) the substance was or will be sold in accordance with this Act as heating oil or non-motor fuel oil to a person
(i) for the person's own use or for use by another person at the first person's expense, or
(ii) on behalf of or as agent for a principal for use by the principal or by other persons at the expense of the principal,
the director must refund, from the consolidated revenue fund, that amount to the collector, deputy collector or retail dealer. ,
(b) in subsection (4) by striking out "under subsection (2) or (3) for a fuel" and substituting "under subsection (2), (3) or (3.1) for a fuel", and
(c) by adding the following subsection:
(6) If a vendor, wholesale dealer or retail dealer receives an amount under subsection (3.1) for a substance and subsequently receives security or collects tax, or an amount as if it were tax, as if the substance with respect to which the amount was paid were a fuel, the vendor, wholesale dealer or retail dealer must pay to the government the amount received or collected on the substance at the prescribed time and in the prescribed manner.
98 Section 25 is amended
(a) by repealing subsection (1) and substituting the following:
(1) To claim a refund under this Act, other than under section 20.1 or 20.101, a person must submit to the director
(a) subject to the regulations, a written application in the form and manner satisfactory to the director and signed by the person who paid or remitted the amount claimed, and
(b) any information or document required by the director. ,
(b) in subsection (2) by striking out "who paid the amount" and substituting "who paid or remitted the amount", and
(c) by adding the following subsection:
(2.1) Despite anything in this Act or the regulations, the director is not required to pay a refund to a person who claims a refund under subsection (1) unless the requirements of subsections (1) and (2) are met.
99 Section 28 (5) is amended by striking out "natural gas, propane or hydrogen." and substituting "natural gas or hydrogen."
100 Section 37 (4) is amended by striking out "9 (2) (a) and (c) and (6), 10 (1) to (2.1), 10.1 (1), (1.1) and (2), 12.1 (2) and (2.1)" and substituting "10 (1) to (2.1), 10.1 (1), (1.1) and (2), 10.3 (1) and (2), 12.1 (2) and (2.1)".
101 Section 41 (1) is amended
(a) by striking out "a site at which fuel is manufactured," and substituting "a site at which fuel, heating oil or non-motor fuel oil is manufactured,", and
(b) in paragraph (b) by striking out "take samples of fuel," and substituting "take samples of fuel, heating oil or non-motor fuel oil,".
102 The following section is added:
45.4 (1) If the director is satisfied that a person used or allowed another person to use a substance contrary to section 16.7 (2), the director may impose on the first person a penalty equal to,
(a) if the substance
(i) was coloured within the meaning of Part 3.1 before it was used, and
(ii) was used for a purpose for which coloured fuel is authorized to be used under section 15,
3 times the amount of the tax that would be payable under section 5 (2) if that provision applied to that use, and
(b) in any other case, 3 times the amount of the tax payable under section 16.7 (5).
(2) If the director is satisfied that a person used or allowed another person to use a substance contrary to section 16.7 (3) or (4), the director may impose on the first person a penalty equal to 3 times the amount of the tax payable under section 16.7 (5).
(3) A penalty under subsection (1) or (2) is in addition to any tax payable under this Act.
103 Section 46 (1) is amended by striking out "45 or 45.3," and substituting "45, 45.3 or 45.4,".
104 Section 49 is amended
(a) by adding the following subsection:
(0.1) In this section, "relevant provision" means
(a) section 14 (3),
(b) section 14 (3) as it applies under section 16.2 (3),
(c) section 15, or
(d) section 16.7 (2), (3) or (4). , and
(b) in subsections (1) and (2) by striking out "section 14 (3) or 15 is not being complied with," and substituting "a relevant provision is not being complied with,".
105 Section 50 (1) is amended
(a) by repealing paragraph (a) and substituting the following:
(a) a suspension or cancellation of an authorization under section 14, 14.1 or 16.3 (3) under
(i) section 14 (4), or
(ii) section 14 (4) as it applies under section 14.1 (4) or 16.3 (6); ,
(b) in paragraph (b) by striking out "section 20," and substituting "section 9.1 (2), 20,", and
(c) in paragraph (d) by striking out "45.3, 46.1" and substituting "45.3, 45.4, 46.1".
106 Section 60 is amended by striking out "fuel" in both places and substituting "fuel, heating oil or non-motor fuel oil".
107 Section 71 is amended
(a) in subsection (2) by adding the following paragraph:
(g.1) respecting applications for a refund under section 25; ,
(b) in subsection (2) (o) by striking out "persons authorized under section 14 to colour fuel or under section 14.1 to sell coloured fuel" and substituting "persons authorized under this Act to colour fuel or to sell coloured fuel",
(c) by repealing subsection (2) (q) and substituting the following:
(q) prescribing the periods for which an authorization under section 14, 14.1 or 16.3 (3) may be suspended by the director under
(i) section 14 (4), or
(ii) section 14 (4) as it applies under section 14.1 (4) or 16.3 (6);
(q.1) in relation to heating oil or non-motor fuel oil, respecting anything for which regulations may be made under this Act in relation to fuel;
(q.2) respecting provisions of this Act or the regulations made applicable by section 16.8, including, without limitation, doing one or more of the following:
(i) providing that, in applying a provision, in addition to any necessary changes, that provision is to be read with specified changes;
(ii) specifying circumstances in which a provision applies;
(iii) setting conditions of, or limitations on, the application of a provision;
(iv) exempting a provision that would otherwise apply, entirely or in specified circumstances; , and
(d) by adding the following subsection:
(9) A regulation made on or before March 31, 2016 under this Act in relation to propane, heating oil or non-motor fuel oil may be made retroactive to April 1, 2013 or a later date, and if made retroactive is deemed to have come into force on the specified date.
108 Section 3 of the Motor Vehicle Act, R.S.B.C. 1996, c. 318, is amended
(a) in subsection (4) by striking out "or section 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada)." and substituting ", section 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada) or the Provincial Sales Tax Act.", and
(b) in subsection (10) (c) by striking out "or" at the end of subparagraph (ii), by adding ", or" at the end of subparagraph (iii) and by adding the following subparagraph:
(iv) the Provincial Sales Tax Act .
109 Section 17 is amended
(a) in subsection (1) by striking out "or section 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada)." and substituting ", section 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada) or the Provincial Sales Tax Act.", and
(b) in subsection (5) (c) by adding the following subparagraph:
(iv) the Provincial Sales Tax Act.
110 The Nisga’a Final Agreement Act, S.B.C. 1999, c. 2, is amended by adding the following section:
6.1 (1) In this section, "Taxation Agreement" means the Taxation Agreement, referred to in paragraphs 21 to 23 of the Taxation Chapter of the Nisga’a Final Agreement, which agreement was tabled in the Legislative Assembly on November 30, 1998, and includes an amendment to the Taxation Agreement, made in accordance with the terms of the Taxation Agreement, if the amending agreement setting out the amendment
(a) is substantially in the form approved by the Lieutenant Governor in Council, and
(b) has been signed by the parties and published under subsection (5).
(2) The Taxation Agreement continues in effect and remains valid and its provisions have the force of law during the period they are in effect.
(3) The minister charged with the administration of the Financial Administration Act is authorized to enter into an agreement amending the Taxation Agreement and may sign the amending agreement before or after it has been approved by the Lieutenant Governor in Council.
(4) As provided in paragraphs 21 and 22 of the Taxation Chapter of the Nisga’a Final Agreement, the Taxation Agreement does not form part of the Nisga’a Final Agreement and is not a treaty or land claims agreement within the meaning of section 25 or 35 of the Constitution Act, 1982.
(5) The minister must publish in the Gazette the Taxation Agreement and any agreement amending the Taxation Agreement.
111 Section 80.1 (1) of the Petroleum and Natural Gas Act, R.S.B.C. 1996, c. 361, is repealed and the following substituted:
(1) In this section, "Taxation Agreement" has the same meaning as in section 6.1 of the Nisga’a Final Agreement Act.
112 Section 2.1 (1) of the Property Transfer Tax Act, R.S.B.C. 1996, c. 378, is repealed and the following substituted:
(1) In this section, "Taxation Agreement" has the same meaning as in section 6.1 of the Nisga’a Final Agreement Act.
Provincial Revenue Statutes Amendment Act (No. 2), 2003
113 Section 4 of the Provincial Revenue Statutes Amendment Act (No. 2), 2003, S.B.C. 2003, c. 64, is repealed.
114 The Social Service Tax Act, R.S.B.C. 1996, c. 431, is repealed.
South Coast British Columbia Transportation Authority Act
115 Section 6 (2) (f) of the South Coast British Columbia Transportation Authority Act, S.B.C. 1998, c. 30, is amended by striking out "and under section 61 (1) and (2) of the Social Service Tax Act".
116 Section 38 (14) is amended by striking out "Social Service Tax Act" in both places and substituting "Provincial Sales Tax Act".
Special Accounts Appropriation and Control Act
117 Section 9.5 (2) and (4) of the Special Accounts Appropriation and Control Act, R.S.B.C. 1996, c. 436, is repealed and the following substituted:
(2) The special account consists of the following:
(a) all amounts credited to the special account before August 1, 2010;
(b) for each quarter of the fiscal year, as that term is defined in the Financial Administration Act, an amount that the Minister of Finance, by written estimate, estimates to be equal to all the revenue received during that quarter that has been derived from tax imposed under Division 11 of Part 3 of the Provincial Sales Tax Act;
(c) any other amounts received by the government for payment into the special account.
Sustainable Environment Fund Act
118 Section 4 of the Sustainable Environment Fund Act, R.S.B.C. 1996, c. 445, is amended by adding the following paragraph:
(e.1) an amount, for each quarter of a fiscal year, that the Minister of Finance, by written estimate, estimates to be equal to all the revenue received during that quarter that has been derived from the taxation under the Provincial Sales Tax Act of disposable diapers designed for babies and young children; .
119 Section 2.1 (1) of the Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, is repealed and the following substituted:
(1) In this section, "Taxation Agreement" has the same meaning as in section 6.1 of the Nisga’a Final Agreement Act.
120 Section 1 (2) (b) of the Tobacco Tax Act, R.S.B.C. 1996, c. 452, is amended by striking out "39 (4) (d) and 43 (2) (b)," and substituting "39 (4) (d), 43 (2) (b) and 46.1,".
121 Section 2 is amended
(a) in subsection (1.1) by striking out "77%" and substituting "90.5%" and by striking out "$6" and substituting "$7", and
(b) in subsections (2) and (3) by striking out "18.5¢:" and substituting "21.3¢:".
122 The following section is added:
46.1 Despite the Provincial Sales Tax Act, tobacco within the meaning of this Act is deemed not to be tangible personal property under that Act, and that Act does not apply to a consumer of tobacco under this Act.
123 The Transportation Act, S.B.C. 2004, c. 44, is amended by adding the following section:
35.1 For each fiscal year of the government, the Minister of Finance must pay to the authority out of the consolidated revenue fund, without an appropriation other than this section, an amount that the Minister of Finance, by written estimate, estimates to be equal to the net revenue received during that fiscal year that has been derived from tax imposed under section 43 of the Provincial Sales Tax Act.
Wills, Estates and Succession Act
124 Section 253 of the Wills, Estates and Succession Act, S.B.C. 2009, c. 13, is repealed.
Part 4 – Amendments to New Housing Transition Tax and Rebate Act
125 Section 1 (1) of the New Housing Transition Tax and Rebate Act, S.B.C. 2012, c. 31, is amended
(a) in the definition of "completion percentage" by striking out "the relevant construction or substantial renovation of the complex or addition," and substituting "the relevant construction or substantial renovation in respect of the complex or addition,",
(b) by adding the following definition:
"condominium complex" means an affixed residential complex that contains more than one residential condominium unit; ,
(c) by repealing the definition of "relevant construction or substantial renovation" and substituting the following:
"relevant construction or substantial renovation", in respect of an affixed residential complex or addition, means,
(a) in the case of a complex that is a residential condominium unit situated in a condominium complex that is being constructed or substantially renovated, that construction or substantial renovation of the condominium complex,
(b) in the case of a complex, other than a residential condominium unit described in paragraph (a), that has been substantially renovated, the last substantial renovation of the complex, and
(c) in any other case, the construction of the complex or the addition, as the case may be; , and
(d) by adding the following definition:
"residential condominium unit" means a residential condominium unit, within the meaning of Part IX of the federal Act, except that, for the purposes of this definition, the definition of "residential condominium unit" in section 123 (1) [definitions] of the federal Act is to be read as if
(a) the phrase "a residential complex" were excluded and replaced by "an affixed residential complex", and
(b) the phrase "laws of a province" were excluded and replaced by "laws of British Columbia"; .
126 Section 1 (2) is amended by striking out everything after "prior taxable sale of" and by adding the following paragraphs:
(a) the particular interest in the complex,
(b) a fractional interest in the complex of which the particular interest was a part, or
(c) the complex.
127 Section 3 (1) is amended by striking out "unless a contrary intention appears in this Act," and substituting "unless a contrary intention appears in this Act or a regulation made under this Act,".
128 Section 4 is amended
(a) by striking out "In this Act," and substituting "In this Act or a regulation made under this Act,", and
(b) by repealing paragraph (a) and substituting the following:
(a) is not part of this Act or the regulation, and .
129 Section 19 is amended by adding the following subsection:
(5) In the case of a taxable sale, other than a grandparented taxable sale, that is made by a foreign supplier and in respect of which tax under subsection (1) is payable by the recipient of the sale, the recipient must pay that tax by remitting it to the minister as part of the recipient's remittance amount for the reporting period of the recipient in which that tax becomes payable.
130 Section 21 is amended by adding the following subsection:
(6.1) Despite this section, if there is more than one supplier in respect of the same taxable self-supply of an affixed residential complex or addition, only one of those suppliers may apply for, and may be entitled to, a rebate under this section in respect of that complex or addition.
131 Section 24 (1) is repealed and the following substituted:
(1) In this section, "Taxation Agreement" has the same meaning as in section 6.1 of the Nisga’a Final Agreement Act.
132 Section 30 (3) (b) is amended by striking out "or interest, as the case may be,".
133 Section 32 (2) is amended by striking out "taxable sale" and substituting "taxable sale, other than a grandparented taxable sale,".
134 Section 37 (4) is repealed and the following substituted:
(4) If
(a) a reporting entity who is an agent of a supplier in respect of a taxable sale of
(i) an affixed residential complex, or
(ii) an interest in an affixed residential complex
files a return under section 38 in which the reporting entity reports for a reporting period of the reporting entity a remittance amount that includes the tax collectible under this Act in respect of the sale, and
(b) the supplier would, at the time that return is filed, be entitled to a prescribed rebate under this Act in respect of that sale if the supplier filed an application for the rebate at the same time as that return is filed,
the following apply:
(c) the rebate may be claimed in that return if an application of the supplier for the rebate is filed under this Act at the same time as that return is filed;
(d) if the rebate is claimed in that return in accordance with paragraph (c), the reporting entity is deemed to have remitted, at the time that return is filed, on account of the reporting entity's remittance amount reported in that return, and the minister is deemed to have paid at that time to the supplier, on account of the rebate, an amount equal to the lesser of the remittance amount and the amount of the rebate.
135 Section 42 (2) is repealed and the following substituted:
(2) Section 272.1 (1), (2), (4), (5) and (6) [partnerships] of the federal Act applies for the purposes of this Act except that the reference to the registration of a partnership in section 272.1 (6) of the federal Act is to continue to be read as a reference to the registration of a partnership under Part IX of the federal Act.
Part 5 – Amendments to Provincial Sales Tax Act
136 Section 1 of the Provincial Sales Tax Act, S.B.C. 2012, c. 35, is amended
(a) in the definition of "affixed machinery" by adding the following paragraph:
(c) other prescribed machinery, equipment or apparatus; ,
(b) in paragraph (b) of the definition of "board member" by striking out "sections 165 (2)" and substituting "sections 165",
(c) in paragraph (b) of the definition of "collection agent" by striking out "the Minister of National Revenue for Canada and the Canada Post Corporation" and substituting "the Canada Post Corporation and the government of Canada or an agent of the government of Canada",
(d) in the definition of "dedicated telecommunication service" by striking out "one or more telecommunications" and substituting "a telecommunication",
(e) in the definition of "dedicated telecommunication system" by striking out "one or more telecommunications" and substituting "a telecommunication",
(f) in the definition of "designated recipient" by striking out "section 123 (1)" and substituting "sections 123 (1), 123.2 (3) and 123.3 (3)",
(g) by repealing the definition of "electronic device" and substituting the following:
"electronic device" means a device by which a person may
(a) send, receive, download, view or access a telecommunication, or
(b) use software; ,
(h) by adding the following definitions:
"eligible charity" means
(a) a registered charity, or
(b) a corporation that
(i) is incorporated under the Society Act, and
(ii) is a member of the British Columbia Association of Healthcare Auxiliaries;
"Excise Tax Act" means the Excise Tax Act (Canada); ,
(i) in the definition of "exclusive product" by repealing paragraph (b) and substituting the following:
(b) is primarily offered to a purchaser at a retail sale by an independent sales contractor of the direct seller,
but does not include liquor, a vehicle, a boat, an aircraft or a manufactured building; ,
(j) in paragraph (a) of the definition of "fair market value" by adding "other than a boat or a modified motor vehicle" after "in relation to tangible personal property",
(k) in the definition of "fair market value" by adding the following paragraphs:
(a.1) in relation to a boat, the price at which the legal and beneficial interest in the boat and any property, other than prescribed property, that, at or before the time that title to the boat passes, is, or is intended to be, attached to, stored in or used in connection with the operation of the boat, would, if unencumbered, be conveyed by a willing seller acting in good faith to a willing buyer acting in good faith in an arm's length retail sale in the open market and that must be determined
(i) in a manner that includes any charges, costs or expenses referred to in section 10 (2) (e) and (f) [original purchase price of tangible personal property] that were incurred in relation to the boat and the property, and
(ii) for the purposes of sections 49 and 100, in a manner that also includes any costs or expenses referred to in section 10 (2) (f) that were incurred in relation to the boat and the property and were incurred by the person who provided the gift;
(a.2) in relation to a modified motor vehicle, the price of the modified motor vehicle as otherwise would be determined under paragraph (a), if that paragraph were applicable, less the portion of that price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to
(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability; ,
(l) by repealing the definition of "family residential dwelling unit",
(m) by repealing the definition of "fuel oil" and substituting the following:
"fuel oil" means the following:
(a) renewable diesel fuel, as defined in Schedule 1 of the Carbon Tax Act;
(b) any liquid fuel containing any derivative of coal, petroleum or natural gas, other than the following:
(i) gasoline;
(ii) propane;
(iii) butane;
(iv) ethane;
(v) pentanes plus, as defined in Schedule 1 of the Carbon Tax Act; ,
(n) in the definition of "lessee" by striking out ", during a rental period,",
(o) by repealing the definition of "lessor" and substituting the following:
"lessor" means a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person,
(a) who, in the ordinary course of the person's business, leases or offers to lease tangible personal property to a lessee, and
(b) who does one or more of the following:
(i) carries on business in British Columbia;
(ii) enters into leases in British Columbia with a lessee;
(iii) leases, to a lessee or any other person referred to in the definition of "lessee", tangible personal property that is in British Columbia at the time the lease is entered into;
(iv) transfers possession of or delivers the tangible personal property to a lessee, or any other person referred to in the definition of "lessee", in British Columbia; ,
(p) by repealing the definition of "manufactured home" and substituting the following:
"manufactured building" means a manufactured mobile home, a manufactured modular home or a portable building; ,
(q) in the definition of "manufactured mobile home" by striking out "factory;" and substituting "factory, but does not include the following:" and by adding the following paragraphs after "following:":
(c) a recreational vehicle;
(d) a travel trailer, including a Park Model travel trailer manufactured to Canadian Standards Association Standard Z240;
(e) a slide-on camper, a chassis-mounted camper or other similar camper;
(f) a prescribed structure, vehicle or component of a vehicle used for a prescribed use; ,
(r) by adding the following definitions:
"meal" does not include a prescribed meal;
"modified business vehicle" means a passenger vehicle, other than a multijurisdictional vehicle,
(a) that, for business use, is brought or sent into British Columbia, delivered in British Columbia, purchased or leased, and
(b) that is modified by the addition of equipment or apparatus that
(i) enables the vehicle to be used for a specific business purpose, and
(ii) is not related to the operation of the vehicle as a vehicle;
"modified motor vehicle" means a motor vehicle, other than a multijurisdictional vehicle, that
(a) is manufactured or modified to facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
(b) is equipped with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability;
"non-resident" means a person who does not reside, ordinarily reside or carry on business in British Columbia and who
(a) owns real property in British Columbia, or
(b) leases, as lessee, real property in British Columbia if the term of the lease, including the cumulative total of all options and rights to extend or renew that lease, is at least 5 years; ,
(s) in paragraph (a) of the definition of "original purchase price" by adding "other than a modified business vehicle or a modified motor vehicle that is a passenger vehicle" after "to tangible personal property",
(t) in the definition of "original purchase price" by adding the following paragraphs:
(a.1) in relation to a modified business vehicle, the purchase price of the modified business vehicle under section 10 less the portion of that purchase price that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle";
(a.2) in relation to a modified motor vehicle that is a passenger vehicle, the purchase price of the modified motor vehicle under section 10 less the portion of that purchase price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to
(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability; ,
(u) by adding the following definitions:
"portable building" means a building that
(a) is in all essential features completely constructed before delivery, and
(b) is designed to be moved from location to location as a whole building without being self-propelled,
including a portable floating structure, but does not include the following:
(c) a manufactured mobile home;
(d) a manufactured modular home;
(e) a building that is principally designed for use as a building ancillary to a residence;
(f) a prescribed building;
"portable floating structure" means a floating structure that
(a) is not designed as a means of transportation or to be self-propelled, and
(b) is sold as a unit consisting of
(i) a building that covers most of the surface of the platform or barge referred to in subparagraph (ii), and
(ii) a platform or barge, the primary purpose of which is the flotation of the building; ,
(v) by repealing the definition of "promotional distribution" and substituting the following:
"promotional distribution" means the provision by a person to another person of promotional material for which
(a) the purchase price paid by the person providing the promotional material exceeds the amount of the payment specifically made for that promotional material by the person to whom it is provided, or
(b) a purchase price is not specifically charged to and required to be paid by the person to whom that promotional material is provided; ,
(w) in the definition of "promotional distributor" by striking out "tangible personal property or software" and substituting "promotional material",
(x) by adding the following definition:
"promotional material" means tangible personal property, software or a telecommunication service that is provided for one or more of the following purposes:
(a) to describe, or to promote or encourage the purchase, use or consumption of, tangible personal property, software, services or real property;
(b) to provide or distribute to a person a catalogue, directory, listing or compilation of persons, places, prices, services, commodities or businesses in respect of the purchase, use or consumption of tangible personal property, software, services or real property;
(c) a prescribed purpose,
but does not include a vehicle, boat or aircraft that is provided for one or more of the purposes referred to in paragraphs (a) to (c); , and
(y) in the definition of "purchaser" by repealing paragraph (b) (ii) and (iv) and substituting the following:
(ii) provided to another person for that person's use or benefit at the expense of the person who agrees to pay or is otherwise obliged to pay consideration for the software,
(iv) provided to another person for that person's use or benefit at the expense of a principal for whom the person who agrees to pay or is otherwise obliged to pay consideration for the software acts as agent; .
137 Section 1 is amended
(a) in the definition of "registrant" by adding ", except when used in relation to a registrant under Part IX of the Excise Tax Act," before "means a person",
(b) by repealing the definition of "related service" and substituting the following:
"related service", except in the definition of "legal services", means any service provided to tangible personal property or any service provided to install tangible personal property, but does not include the following services:
(a) a service provided to install tangible personal property that will become affixed machinery or an improvement to real property on installation;
(b) a service provided by a person to the person's employer in the course of employment;
(c) a service provided to manufacture tangible personal property that is fundamentally different from the tangible personal property from which it was manufactured;
(d) a service provided to software, or to install software, that is subject to tax or is exempt from tax imposed under Part 3 [Taxes in Relation to Tangible Personal Property]; ,
(c) in the definition of "reporting period" by adding "in relation to" before "a person",
(d) in paragraph (h) of the definition of "sale" by striking out "tangible personal property" and substituting "promotional material",
(e) in paragraph (k) of the definition of "sale" by striking out "telecommunications service" and substituting "telecommunication service",
(f) in the definition of "small seller" by adding the following paragraphs:
(b.1) who does not sell, in the ordinary course of business, vehicles, aircraft, boats or other tangible personal property prescribed for the purposes of paragraph (e) of the definition of "eligible tangible personal property",
(b.2) who does not sell liquor, other than under a special occasion licence, ,
(g) in the definition of "small seller" by repealing paragraph (g) and substituting the following:
(g) who is not any of the following:
(i) a lessor;
(ii) an independent sales contractor;
(iii) a contractor who, for the purposes of fulfilling a contract under which the contractor is required to supply and affix, or install, affixed machinery or improvements to real property, purchases at a sale in British Columbia, brings or sends into British Columbia or receives delivery of in British Columbia tangible personal property;
(iv) a vendor within the meaning of paragraph (d) of the definition of "vendor", and ,
(h) by repealing the definitions of "substantially", "telecommunication" and "telecommunication service" and substituting the following:
"substantially" means more than 90%;
"telecommunication" means signs, signals, writing, images, sound or intelligence of any nature;
"telecommunication service" means any of the following:
(a) the right, whether exercised or not, to utilize a telecommunication system to send or receive a telecommunication by means of an electronic device that is ordinarily situated in British Columbia;
(b) the utilization of a telecommunication system to send or receive a telecommunication by means of an electronic device that is ordinarily situated in British Columbia;
(c) a dedicated telecommunication service;
(d) the right, whether exercised or not, to download, view or access, by utilizing a telecommunication system, one or more of the following telecommunications by means of an electronic device that is ordinarily situated in British Columbia:
(i) an audio book;
(ii) an audio program;
(iii) music;
(iv) a ring tone;
(v) a television program, motion picture or other video;
"telecommunication system" means a wire, cable, radio, optical or other electromagnetic system, or a similar technical system, for the transmission, emission or reception of a telecommunication; ,
(i) in paragraphs (a) (vii), (b) (viii) and (c) of the definition of "use" by striking out "business" and substituting "person",
(j) in paragraph (f) (i) of the definition of "use" by striking out "one or more signs, signals, writing, images, sound or intelligence of any nature by any means, including if possession of the telecommunication" and substituting "a telecommunication by any means, including if possession of the telecommunication, telecommunication system",
(k) in paragraph (f) (ii) and (v) of the definition of "use" by striking out "one or more signs, signals, writing, images, sound or intelligence of any nature" and substituting "a telecommunication",
(l) in paragraph (f) of the definition of "use" by adding the following subparagraphs:
(v.1) the provision of a telecommunication service by way of promotional distribution;
(v.2) the utilization of a telecommunication service by the person to whom the telecommunication service is provided by way of promotional distribution;
(v.3) the utilization of, or the holding of a right to utilize, a telecommunication system; ,
(m) in paragraph (c) of the definition of "user" by striking out "tangible personal property or software" and substituting "promotional material", and
(n) in the definition of "user" by adding the following paragraph:
(d) a person who utilizes in British Columbia accommodation
(i) for the person's own use or benefit,
(ii) for the use or benefit of another person at the expense of the person utilizing the accommodation,
(iii) for the use or benefit of a principal for whom the person utilizing the accommodation acts as agent, or
(iv) for the use or benefit of another person at the expense of a principal for whom the person utilizing the accommodation acts as agent; .
138 Section 9 is amended
(a) in paragraphs (a) and (b) by striking out "(e)," and substituting "(f),",
(b) in paragraph (c) by striking out "paragraphs (d) and (e)," and substituting "paragraphs (d) to (f),",
(c) in paragraph (d) by striking out "paragraph (e)," and substituting "paragraphs (d.1) to (f),",
(d) by adding the following paragraphs:
(d.1) subject to paragraphs (d.2) to (f), if section 26 [purchase price if bundled purchase] applies in respect of the tangible personal property, the purchase price of the tangible personal property under that section;
(d.2) subject to paragraphs (e) and (f), if section 16 [purchase price of promotional material acquired or received by promotional distribution] applies in respect of the tangible personal property, the purchase price of the tangible personal property under that section;
(f) if the tangible personal property is a modified motor vehicle, the purchase price of the modified motor vehicle under paragraphs (a) to (e) less that portion of the price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to
(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability. , and
(e) in paragraph (e) by adding "subject to paragraph (f)," before "if section 25 applies".
139 Section 10 (2) is amended
(a) in paragraph (f) by striking out "user" and substituting "user, or by a person who is not a BC resident and who brought or sent into British Columbia, or received delivery of in British Columbia, the tangible personal property,",
(b) by adding the following paragraphs:
(f.1) in relation to the purchase of a boat, the total value of the consideration that is payable by the purchaser for any property that, at or before the time that title to the boat covered by the sale passes under that sale, is, or is intended to be, attached to, stored in or used in connection with the operation of the boat, whether or not shown separately on any record of the sale or billed separately;
(i) any charge relating to a warranty made with respect to the tangible personal property, or any charge relating to the maintenance of or service to the tangible personal property, that the purchaser must pay or agree to pay in order to obtain title to the tangible personal property covered by the sale, whether or not those charges are shown separately on any record of the sale or billed separately. , and
(c) in paragraph (h) by striking out "before or after" and substituting "before, at or after".
140 Section 11 is amended
(a) by renumbering the section as section 11 (1),
(b) in subsection (1) by striking out "For" and substituting "Despite sections 9 and 10, for",
(c) in subsection (1) (a) by striking out "referred to in section 79 (1) if section 79 did not apply in relation to the tangible personal property", and
(d) by adding the following subsections:
(2) Despite sections 9 and 10, for the purposes of section 80.3 (2), the purchase price of tangible personal property is equal to the greater of the following:
(a) the purchase price payable by the contractor for the tangible personal property;
(b) the purchase price of the tangible personal property set out in the agreement referred to in section 80.2 (1) (d).
(3) Despite sections 9 and 10, for the purposes of section 80.6 (2), the purchase price of tangible personal property is equal to the greater of the following:
(a) the purchase price payable by the contractor for the tangible personal property;
(b) the purchase price of the tangible personal property set out in the agreement referred to in section 80.5 (6) (a).
141 Section 12 is amended
(a) by striking out "tangible personal property, in relation to a rental period under the lease," and substituting "tangible personal property",
(b) in paragraph (a) by striking out "paragraphs (b) and (c)," and substituting "paragraphs (b) to (d)," and by striking out "for the rental period",
(c) in paragraph (b) by striking out "paragraph (c)," and substituting "paragraphs (c) and (d),",
(d) in paragraph (c) by adding "subject to paragraph (d)," before "if section 23 applies", and
(e) by adding the following paragraph:
(d) if the tangible personal property is a modified motor vehicle that is leased, at the time the lease is entered into, for a period of one year or more, the lease price of the modified motor vehicle under paragraphs (a) to (c) less that portion of the price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to
(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability.
142 Section 13 is amended
(a) by repealing subsection (1) and substituting the following:
(1) For the purposes of this Act, the lease price of tangible personal property is equal to the total value of the consideration accepted by the person leasing the tangible personal property to the lessee for the right to use the tangible personal property. ,
(b) in subsection (2) by striking out "the lease price of tangible personal property, in relation to a rental period, includes the following accepted by the lessor during the rental period:" and substituting "the lease price of tangible personal property includes the following:",
(c) in subsection (2) by adding the following paragraph:
(g) any payment or consideration, or part of a payment or consideration, relating to
(i) a warranty made with respect to the tangible personal property, or
(ii) the maintenance of or service to the tangible personal property
that must be paid under the lease and that is not otherwise included under this section in the lease price of the tangible personal property. , and
(d) by repealing subsection (3) and substituting the following:
(3) If an amount of a payment, consideration or charge referred to in subsection (1) or (2) is not attributable to a rental period under a lease, the amount is to be attributed equally across all rental periods under the lease for the purposes of the following sections:
(a) section 41 [tax if leased property used in British Columbia during rental period];
(b) section 45 [refund for leased property used outside British Columbia];
(c) section 61 [tax if sale and lease-back of conveyance];
(d) section 61.1 [tax if sale and lease-back of conveyance for which tax paid under former Act];
(e) section 62 [tax if leased conveyance used in British Columbia].
143 Section 14 is amended
(a) in paragraph (a) by striking out "paragraphs (b) and (c)," and substituting "paragraphs (b) to (e),",
(b) in paragraph (b) by striking out "paragraph (c)," and substituting "paragraphs (c) to (e),",
(c) in paragraph (c) by adding "subject to paragraphs (d) and (e)," before "if section 23 applies", and
(d) by adding the following paragraphs:
(d) subject to paragraph (e), if section 26 [purchase price if bundled purchase] applies in respect of the software, the purchase price of the software under that section;
(e) if section 16 [purchase price of promotional material acquired or received by promotional distribution] applies in respect of the software, the purchase price of the software under that section.
144 Section 15 (2) is amended
(a) by repealing paragraph (c) and substituting the following:
(c) the value of the software or tangible personal property exchanged or acquired by the seller or person from whom the software passes as the price or on account of the price of the software covered by the sale;
(c.1) in the case of software that is repossessed, the value of the software; , and
(b) by adding the following paragraph:
(h) any charge relating to a warranty made with respect to the software, or any charge relating to the maintenance of or service to the software, that the purchaser must pay or agree to pay in order to obtain the software covered by the sale, whether or not those charges are shown separately on any record of the sale or billed separately.
145 Section 16 is amended
(a) by adding the following subsection:
(0.1) In this section, "initial price" means the following:
(a) in relation to tangible personal property, the purchase price of the tangible personal property under section 9 (a) to (d.1);
(b) in relation to software, the purchase price of the software under section 14 (a) to (d);
(c) in relation to a telecommunication service, the purchase price of the telecommunication service under section 17 (a) to (d). ,
(b) in subsections (1) and (2) by striking out "tangible personal property or software" wherever it appears and substituting "promotional material", and
(c) in subsection (1) by striking out "by which the purchase price" and substituting "by which the initial price".
146 Section 17 is amended
(a) in paragraph (a) by striking out "paragraphs (b) and (c)," and substituting "paragraphs (b) to (e),",
(b) in paragraph (b) by striking out "paragraph (c)," and substituting "paragraphs (c) to (e),",
(c) in paragraph (c) by adding "subject to paragraphs (d) and (e)," before "if section 23 applies", and
(d) by adding the following paragraphs:
(d) subject to paragraph (e), if section 26 [purchase price if bundled purchase] applies in respect of the taxable service, the purchase price of the taxable service under that section;
(e) if section 16 [purchase price of telecommunication service acquired or received by promotional distribution] applies in respect of the telecommunication service, the purchase price of the telecommunication service under that section.
147 Section 19 is amended
(a) by repealing subsection (2) and substituting the following:
(2) Without limiting subsection (1), for the purposes of this Act, the purchase price of accommodation includes the following accepted by the seller of the accommodation or person from whom the accommodation is acquired as the price or on account of the price of the accommodation:
(a) a price in money;
(b) the value of services rendered. , and
(b) in subsection (3) by adding "purchased for a single price from a prescribed person, for the purposes of this Act" after "other prescribed services".
148 Section 22 (1) is amended
(a) by striking out "the original purchase price of tangible personal property," and substituting "the purchase price of the tangible personal property under section 9 (a),", and
(b) by striking out "the original purchase price of the tangible personal property" and substituting "the purchase price of the tangible personal property under section 9 (a)".
149 Section 23 is amended
(a) in subsections (2) and (4) by adding "rebate offer or" before "coupon that",
(b) in subsections (2) to (4) by striking out "provided for by the coupon" wherever it appears and substituting "provided for by the rebate offer or coupon",
(c) in subsections (2) and (4) by adding "the acceptance of the rebate offer or" before "the redemption of the coupon",
(d) in subsection (2) (a) and (b) by striking out "as if the coupon" and substituting "as if the rebate offer or coupon", and
(e) in subsection (3) by adding "rebate offer or" before "coupon from".
150 Section 24 is amended
(a) in subsection (1) in paragraph (d) of the definition of "applicable tax" by striking out "Excise Tax Act (Canada);" and substituting "Excise Tax Act, inrespect of British Columbia as a participating province under Part IX of that Act;",
(b) in subsection (3) by striking out "a collector" and substituting "the seller", and
(c) in subsection (4) by striking out "section 49 (8)," and substituting "section 49 (7.1) or (8),".
151 Section 25 is amended
(a) in subsection (1) by adding the following paragraphs:
(a.1) section 50 [tax on registration of vehicle brought into British Columbia];
(b.1) section 51.1 [tax if tangible personal property no longer for temporary use];
(f.1) section 72.1 [tax if transferred vehicle ceases to be multijurisdictional];
(f.2) section 80.4 [tax if change in use of tangible personal property used to improve real property];
(g.1) section 82.1 [tax on parts or material if property containing parts or material used for new purpose];
(g.2) section 82.3 [tax if change in use of vehicle, boat or aircraft exempt from tax under Consumption Tax Rebate and Transition Act]; ,
(b) by repealing subsection (1) (e),
(c) in subsection (2) (a) (i) by adding "50," after "section 49,",
(d) by repealing subsection (2) (a) (ii) and (iii) and substituting the following:
(ii) in the case of section 51.1, on the date the tangible personal property is used or allowed to be used in British Columbia for a purpose other than for temporary use,
(iii) in the case of section 72 or 72.1, on the date the vehicle ceases to be licensed under a licence to which a prorating agreement applies, ,
(e) in subsection (2) (a) (iv) by striking out "section 82," and substituting "section 80.4, 82, 82.1 or 82.3," and by striking out "section 82 (1) (b)," and substituting "section 80.4 (1) (c), 82 (1) (b), 82.1 (1) (b) or 82.3 (2) (b),",
(f) by repealing subsection (2) (a) (vii) and substituting the following:
(vii) in the case of section 85, on the earliest of the following dates:
(A) the date the person to whom the section applies first becomes a user of the prototype or copy of the prototype;
(B) the date the consideration for use of the prototype or copy of the prototype is paid;
(C) the date the consideration for use of the prototype or copy of the prototype becomes due; , and
(g) in subsection (3) by striking out "52, 63, 64, 72," and substituting "51.1, 52, 63, 72, 72.1," and by striking out "14 days" and substituting "15 days".
152 Section 26 is repealed and the following substituted:
26 (1) In this section, "initial price" means the following:
(a) in relation to a taxable component that is tangible personal property, the purchase price of the tangible personal property under section 9 (a) to (d);
(b) in relation to a taxable component that is software, the purchase price of the software under section 14 (a) to (c);
(c) in relation to a taxable component that is a taxable service, the purchase price of the taxable service under section 17 (a) to (c).
(2) Subject to section 19 (3), this section applies if a taxable component is sold or provided with a non-taxable component for a single price.
(3) Subject to subsections (4) and (6), for the purposes of this Act, the purchase price of a taxable component is equal to the fair market value of the taxable component.
(4) Subject to subsection (6), for the purposes of this Act, the purchase price of a taxable component is equal to the initial price accepted by the seller, or the person from whom the taxable component passes or is acquired, for all the taxable and non-taxable components sold or provided for the single price if
(a) the fair market value of the taxable component is greater than 90% of the single price and the single price is less than $500, or
(b) the non-taxable component is not ordinarily available for sale separate from the taxable component or is not ordinarily provided separate from the taxable component for a price.
(5) Subsection (6) applies in relation to accommodation if
(a) the accommodation is the only taxable component sold or provided with a meal for a single price, and
(b) the meal is the only non-taxable component sold or provided with that accommodation.
(6) For the purposes of this Act, the purchase price of accommodation to which this subsection applies is equal to the amount attributed to the purchase of the accommodation in accordance with the regulations.
153 Section 27 is amended
(a) by repealing subsection (1) (c) (i) to (iii) and substituting the following:
(i) that passes at a sale, or
(ii) that is used in British Columbia; ,
(b) in subsection (2) by striking out "this Act," and substituting "this Act, other than section 16 (2), and despite any other provision of this Act,", and
(c) in subsection (2) (a) to (d) by adding "of this section" before "is deemed to be".
154 Section 28 is amended
(a) in subsection (1) by adding the following paragraphs:
(f.1) section 89 [tax on acquisition of eligible tangible personal property];
(h.1) section 98 (1) [liquor sold under special occasion licence];
(l.1) section 112 [tax on purchase of software by small seller]; ,
(b) by repealing subsection (1) (i) and substituting the following:
(i) section 99 (1), (2) or (3) [tax on acquisition of exclusive product by independent sales contractor]; ,
(c) by repealing subsection (1) (l),
(d) in subsections (4) (b) and (8) by adding "or lease price" after "purchase price", and
(e) in subsection (5) by striking out "not been paid or becomes due" and substituting "neither been paid nor become due".
155 Section 30 is amended
(a) by repealing subsection (1) and substituting the following:
(1) Subsection (1.1) applies in relation to tax imposed in respect of a vehicle under
(a) section 37 [tax on purchase], 49 [tax if tangible personal property brought into British Columbia for use] or 52 [tax if tangible personal property brought into British Columbia by non-residents] if the tax is not levied in accordance with section 179 (1) [collection and remittance of tax by collector], or
(b) section 100 (1) [tax on gift of vehicle, boat or aircraft given in British Columbia] if the tax is not levied in accordance with section 179 (1.3).
(1.1) Tax imposed in respect of a vehicle to which this subsection applies is payable at or before, or on or before, the earliest of the following:
(a) the time that an application is made for the registration of the vehicle under the vehicle registration legislation;
(b) if the tax is payable by a person who is not a registrant, the last day of the month after the month,
(i) in the case of section 37, in which the vehicle is purchased at a sale in British Columbia,
(ii) in the case of section 49 or 52, that includes the entry date of the vehicle, and
(iii) in the case of section 100 (1), in which the person receives the gift of the vehicle;
(c) if the tax is payable by a registrant, on or before the prescribed date. ,
(b) in subsection (3) by striking out "subsection (1) (a)" and substituting "subsection (1.1) (a)",
(c) in subsection (3) (a) by striking out "or" and substituting "and",
(d) by repealing subsection (3) (b) and substituting the following:
(b) provide to the Insurance Corporation of British Columbia information in a form acceptable to the director. ,
(e) in subsection (4) by striking out "subsection (1) (b)" and substituting "subsection (1.1) (b)", and
(f) by adding the following subsections:
(5) Tax payable under section 37, 49, 52 or 100 (1) by a registrant must be paid in the prescribed manner if the tax is not levied in accordance with section 179.
(6) Subsection (7) applies in relation to a person who must pay tax imposed under section 37, 49, 50, 52 or 100 in respect of a vehicle if the person alleges
(a) that the tax has been levied in accordance with section 179 in respect of the vehicle,
(b) that the tax has been paid in accordance with subsection (1.1) (b) of this section, or
(c) that the person is exempt from paying tax imposed under those sections.
(7) If this subsection applies in relation to a person described in subsection (6), the Insurance Corporation of British Columbia must nevertheless levy and collect the tax unless the Insurance Corporation of British Columbia obtains from that person, at or before the time the tax is payable,
(a) a declaration in a form acceptable to the director, if required by the regulations,
(b) any information or document required by the regulations, and
(c) any information or document required by the director.
156 Section 30 (2) is amended by striking out "section 40 or 50" and substituting "section 40, 50 or 100 (1.3)".
157 Section 31 is repealed and the following substituted:
31 (1) Subject to subsection (2) and section 30, if a collector gives a gift of a vehicle, boat or aircraft and the person who receives the gift must pay tax imposed under section 100 (1) in respect of that gift, the tax is payable at the time the person receives the gift.
(2) If a person must pay tax imposed under section 100 in respect of a gift of a boat or aircraft and the tax is not levied in accordance with section 179 (1.3) [collection and remittance of tax by collector],
(a) the tax is payable on the last day of the month after the month in which the person receives the gift of the boat or aircraft, and
(b) the person must file a taxpayer return with the director.
(3) Despite subsection (2), tax payable under section 100 by a registrant in respect of a gift of a boat or aircraft must be paid on or before the prescribed date and in the prescribed manner.
158 Section 32 (5) is amended by adding "to the regulations and" after "subject" and by striking out "at the prescribed time" and substituting "on or before the prescribed date".
159 Section 34 is amended
(a) in subsection (1) by striking out "52, 80 to 86 and 99" and substituting "52, 80, 80.3 to 80.7, 81 to 84, 85 and 86",
(b) in subsection (2) by striking out "81 to 84" and substituting "81, 82, 82.2, 84",
(c) in subsection (3) by striking out "52 and 81 to 86" and substituting "52, 81, 82, 82.2, 82.3, 83, 84, 85 and 86",
(d) in subsection (4) by striking out everything before paragraph (a) and substituting "Subsections (5) and (6) apply in relation to a vehicle, boat or aircraft if the person who must pay tax under the applicable section on the vehicle, boat or aircraft, or another person referred to in section 49 (1) (b),",
(e) in subsection (4) (a) by striking out "by a registrant" and by striking out "(Canada)," and substituting "by a registrant,",
(f) in subsections (7) and (8) by striking out "52 and 80" and substituting "52, 80, 80.3 to 80.7 and 82.2",
(g) in subsection (7) by striking out ", if the manufactured mobile home is designed for, and will be used as, a family residential dwelling unit",
(h) in subsection (8) by striking out ", if the manufactured modular home is designed for, and will be used as, a family residential dwelling unit",
(i) by adding the following subsection:
(8.1) The rate of tax payable under sections 37, 49 (6) (a), 52 and 82.2 on a portable building is 7% of the amount equal to 45% of the purchase price of the portable building. , and
(j) by repealing subsection (9) and substituting the following:
(9) Subsections (7) to (8.1) do not apply to the following:
(a) free-standing appliances, free-standing furniture and draperies sold with a manufactured building;
(b) repair parts purchased for a manufactured building;
(c) related services provided in respect of a manufactured building.
160 Section 34 (1), (7) and (8) is amended by striking out "80.7" and substituting "80.6".
161 Section 35 is amended
(a) by repealing subsection (1) and substituting the following:
(1) In this section, "tax rate value",
(a) in relation to a passenger vehicle other than a modified business vehicle or, subject to subsection (1.1), a modified motor vehicle, means, for so long as the lessor remains the owner of the passenger vehicle, the fair market value of the passenger vehicle on the first date on which the lessor leases the passenger vehicle to any person,
(b) in relation to a modified business vehicle, means, for so long as the lessor remains the owner of the modified business vehicle, the fair market value of the modified business vehicle on the first date on which the lessor leases the modified business vehicle to any person less the portion of that fair market value that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle", and
(c) subject to subsection (1.1), in relation to a modified motor vehicle that is a passenger vehicle, means, for so long as the lessor remains the owner of the modified motor vehicle, the fair market value of the modified motor vehicle on the first date on which the lessor leases the modified motor vehicle to any person less the portion of that fair market value that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to
(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability.
(1.1) If a modified motor vehicle that is a passenger vehicle is leased to a person, at the time the lease is entered into, for a period of less than one year, for the purposes of this section the tax rate value in respect of that lease of the vehicle must be determined as if the vehicle were not a modified motor vehicle. ,
(b) in subsection (2) by striking out "subsection (3)," and substituting "this section,", and
(c) by adding the following subsections:
(4) The rate of tax payable under section 39 on a manufactured mobile home is 7% of the amount equal to 50% of the lease price of the manufactured mobile home.
(5) The rate of tax payable under section 39 on a manufactured modular home is 7% of the amount equal to 55% of the lease price of the manufactured modular home.
(6) The rate of tax payable under section 39 on a portable building is 7% of the amount equal to 45% of the lease price of the portable building.
(7) Subsections (4) to (6) do not apply to the following:
(a) free-standing appliances, free-standing furniture and draperies leased with a manufactured building;
(b) repair parts leased for a manufactured building.
162 Section 36 is amended
(a) in subsection (4) (a) by striking out "(Canada)",
(b) in subsection (7) by striking out ", if the manufactured mobile home is designed for, and will be used as, a family residential dwelling unit",
(c) in subsection (8) by striking out ", if the manufactured modular home is designed for, and will be used as, a family residential dwelling unit",
(d) by adding the following subsection:
(8.1) The rate of tax payable under section 49 (6) (c) on a portable building is 7% of the amount equal to 45% of the fair market value of the portable building on the entry date of the portable building. , and
(e) by repealing subsection (9) and substituting the following:
(9) Subsections (7) to (8.1) do not apply to the following:
(a) free-standing appliances, free-standing furniture and draperies given as a gift with a manufactured building;
(b) repair parts given as a gift for a manufactured building.
163 Section 37 is amended
(a) in subsection (2) by adding the following paragraph:
(c.1) a purchaser of an exclusive product, if the purchaser must pay tax imposed under section 99 (1) or (2) [tax on acquisition of exclusive product by independent sales contractor] in relation to the exclusive product; ,
(b) in subsection (3) by adding "the person must nevertheless pay tax under subsection (1) as if the person were a purchaser and" before "the collector must nevertheless",
(c) in subsection (3) by striking out "from that person", by striking out everything after "the tax is payable," and by adding the following paragraphs:
(a) that person's registration number, or
(b) if that person does not have a registration number, a declaration in a form acceptable to the director from that person. ,
(d) in subsection (4) by striking out everything after "the tax is payable," and by adding the following paragraphs:
(a) the account number assigned by the Insurance Corporation of British Columbia to the person who licenses the vehicle in British Columbia under a licence to which a prorating agreement applies, or
(b) a declaration in a form acceptable to the director. ,
(e) in subsection (5) by adding "or 80.5 (6)" after "section 79 (1)", by striking out "from that person", by striking out everything after "the tax is payable," and by adding the following paragraphs:
(a) that person's registration number, or
(b) a declaration in a form acceptable to the director from that person. , and
(f) by adding the following subsection:
(6) If a collector sells tangible personal property at a sale in British Columbia to a person who alleges that the person is exempt under section 80.1 (1) from paying tax under subsection (1) of this section, the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains, at or before the time the tax is payable,
(a) that person's registration number or, from that person, a declaration in a form acceptable to the director, and
(b) a declaration in a form acceptable to the director and made by the party referred to in section 80.1 (1) (c).
164 Section 39 (1) is repealed and the following substituted:
(1) A lessee of tangible personal property must pay to the government tax at the applicable rate under section 35 [rates of tax in relation to lease price] if one or more of the following apply:
(a) the lessee enters into the lease in British Columbia;
(b) the tangible personal property is located in British Columbia at the time the lessee enters into the lease;
(c) the lessee or any other person referred to in the definition of "lessee" takes or intends to take possession of the tangible personal property in British Columbia;
(d) the lessee or any other person referred to in the definition of "lessee" receives delivery in British Columbia of the leased tangible personal property;
(e) the tangible personal property is a vehicle that is registered for use in British Columbia under the vehicle registration legislation;
(f) the lessee leases the tangible personal property in prescribed circumstances.
165 Section 41 is amended
(a) in subsection (1) (a) by striking out ", or receives delivery of in British Columbia,",
(b) in subsection (1) (c) by striking out "and outside",
(c) in subsection (3) in the description of "lease price" by striking out "lease price of the tangible personal property;" and substituting "the lease price of the tangible personal property attributable to the rental period;", and
(d) by adding the following subsection:
(5) Despite subsection (4), tax payable under subsection (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
166 Section 42 is amended
(a) by repealing subsections (1) and (2) and substituting the following:
(1) If a lessee breaches a lease that provides for
(a) the lease of tangible personal property that is subject to tax under section 39, and
(b) the payment, on breach of the lease, of some or all of the outstanding balance of the lease price,
the lessee must pay to the government tax at the rate of 7% of the amount of the payment referred to in paragraph (b) of this subsection.
(2) Tax payable under subsection (1) must be paid,
(a) subject to paragraph (b) of this subsection, at the time the payment referred to in subsection (1) (b) becomes due under the terms of the lease, or
(b) if the tax is not levied in accordance with subsection (4), on or before the last day of the month after the month in which the payment referred to in subsection (1) (b) becomes due under the terms of the lease.
(2.1) Despite subsection (2), if the tax under subsection (1) is payable by a registrant and is not levied in accordance with subsection (4), the tax must be paid on or before the prescribed date and in the prescribed manner. , and
(b) in subsection (3) by striking out "subsection (2) (a)," and substituting "subsection (2) (b),".
167 Section 44 is amended
(a) by repealing subsection (1) (b) and substituting the following:
(b) the lessee had, before the sale to the lessor,
(i) paid tax imposed under this Part in respect of the tangible personal property, other than tax imposed under section 51 [tax if tangible personal property brought into British Columbia for temporary use] or Division 6 [Conveyances Used Interjurisdictionally], and for which the lessee has not obtained and is not entitled to obtain a refund under this Act,
(ii) paid tax imposed under the Consumption Tax Rebate and Transition Act or the Social Service Tax Act in respect of the tangible personal property and for which the lessee has not obtained and is not entitled to obtain a refund under those Acts, or
(iii) in respect of the tangible personal property, paid tax imposed under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under that Act, and for which the lessee has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act. , and
(b) in subsection (2) by striking out everything after "the tax is payable," and by adding the following paragraphs:
(a) any information or document required by the regulations, and
(b) any information or document required by the director.
168 Section 45 is amended
(a) in subsection (1) (a) by striking out "in respect of a rental period under the lease",
(b) in subsection (1) (b) by striking out "the rental period" and substituting "a rental period", and
(c) in subsection (2) by striking out "in respect of the rental period less" and substituting "that is in respect of the lease price attributable to the rental period less".
169 Section 48 is amended
(a) in paragraph (a) by striking out "section 37" and substituting "section 37, 99 (3) or (4)", and
(b) by repealing paragraph (e).
170 Section 49 is amended
(a) in subsection (1) (a) by striking out "tangible personal property" and substituting "tangible personal property, other than tangible personal property that is received as a gift by that person,",
(b) in subsection (1) by adding the following paragraph:
(a.1) the person is a BC resident who brings or sends into British Columbia tangible personal property that the person received as a gift and that is for use or consumption
(i) by the BC resident,
(ii) by another person at the BC resident's expense,
(iii) by a principal for whom the BC resident acts as agent, or
(iv) by another person at the expense of a principal for whom the BC resident acts as agent, ,
(c) in subsection (2) by striking out "or" at the end of paragraph (a), by adding ", or" at the end of paragraph (b) and by adding the following paragraph:
(c) the person must pay tax imposed under section 51.1 in relation to the tangible personal property. ,
(d) in subsection (5) by striking out "tax, subject to subsection (8)," and substituting "tax",
(e) in subsection (6) (b) by striking out "subsection (8) of this section," and substituting "subsection (7.1) or (8) of this section if subsection (7.1) or (8) applies to the tangible personal property,",
(f) in subsection (6) (c) by striking out "by, or is delivered in British Columbia to," and substituting "by",
(g) by repealing subsections (7), (9) and (10) and substituting the following:
(7) Subject to subsection (7.2), subsection (7.1) or (8) applies in relation to a motor vehicle if
(a) the person to whom this section applies purchased the motor vehicle outside British Columbia but in Canada,
(b) that person brought or sent into British Columbia, or received delivery of in British Columbia, that motor vehicle, and
(c) at the time of sale of the motor vehicle to that person, another motor vehicle is accepted by the seller as consideration on account of the price of the motor vehicle sold.
(7.1) Subject to subsections (7.2) and (8), the rate of tax payable under subsection (5) on a motor vehicle to which this subsection applies is 12% of the purchase price of the motor vehicle.
(7.2) In addition to the requirements in subsection (7), subsection (8) applies in relation to a motor vehicle if the person who must pay tax under subsection (5) on the motor vehicle, or another person referred to in subsection (1) (b),
(a) acquired the motor vehicle at a sale in Canada that is a taxable supply by a registrant under Part IX of the Excise Tax Act, or
(b) acquired the motor vehicle in prescribed circumstances.
(9) The amount of tax payable under subsection (5) by a person in relation to tangible personal property brought or sent into British Columbia is reduced by
(a) the amount of tax under this Act, the Consumption Tax Rebate and Transition Act or the Social Service Tax Act that the person previously paid in relation to the tangible personal property and for which the person has not obtained and is not entitled to obtain a refund under those Acts, and
(b) the amount of tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act, that the person previously paid in relation to the tangible personal property and for which the person has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act.
(10) If a collector causes tangible personal property to be delivered in British Columbia to a person who alleges that the person is exempt under section 79 (2) or 80.5 (6) from paying tax under subsection (5) of this section, the collector must nevertheless levy and collect the tax under subsection (5) unless the collector obtains, at or before the time the tax is payable,
(a) that person's registration number, or
(b) a declaration in a form acceptable to the director from that person. , and
(h) by adding the following subsections:
(11) If a collector causes tangible personal property to be delivered in British Columbia to a person who alleges that the tangible personal property is being purchased for resale, the person must nevertheless pay tax under subsection (5) as if the person were a person to whom this section applies and the collector must nevertheless levy and collect the tax under subsection (5) unless the collector obtains, at or before the time the tax is payable,
(a) that person's registration number, or
(b) if that person does not have a registration number, a declaration in a form acceptable to the director from that person.
(12) If a collector causes tangible personal property to be delivered in British Columbia to a person who alleges that the person is exempt under section 80.1 (2) from paying tax under subsection (5) of this section, the collector must nevertheless levy and collect the tax under subsection (5) unless the collector obtains, at or before the time the tax is payable,
(a) that person's registration number or, from that person, a declaration in a form acceptable to the director, and
(b) a declaration in a form acceptable to the director and made by the party referred to in section 80.1 (2) (c).
171 Section 50 is amended
(a) by adding the following subsections:
(0.1) In this section, "travel trailer" means a vehicle designed to be
(a) pulled on a highway, and
(b) used as temporary or seasonal accommodation.
(4) A non-resident is exempt from tax imposed under subsection (2) if
(a) the non-resident is an individual,
(b) the tangible personal property is a travel trailer, and
(c) the travel trailer is to be used in British Columbia solely for a non-business purpose. , and
(b) in subsection (3) by striking out "section 49" and substituting "section 49, 51.1".
172 Section 51 is amended
(a) in subsection (3) by striking out "A person" and substituting "Subject to subsection (6), a person",
(b) in subsection (4) by striking out "subsections (6) and (9)" and substituting "subsection (9)",
(c) in subsection (6) by striking out everything before "in excess of an amount" and substituting "A person is not liable to pay to the government, in relation to the tangible personal property, a total amount of tax under subsection (3) that is",
(d) in subsection (6) by repealing the description of "other sales tax" and substituting the following:
| other sales tax | = | the total of the following: | |
| (a) | the tax the person has paid on the property under the Consumption Tax Rebate and Transition Act or the Social Service Tax Act and for which the person has not obtained and is not entitled to obtain a refund under those Acts; | ||
| (b) | the sales tax the person has paid on the property to another province and for which the person has not obtained and is not entitled to obtain a refund, credit or rebate; | ||
| (c) | the tax the person has paid on the property under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act and for which the person has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act. , | ||
(e) in subsection (9) (c) by striking out "at the prescribed time." and substituting "on or before the prescribed date.", and
(f) by adding the following subsection:
(10) Despite subsections (7) and (9) (c), tax payable under subsection (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
173 The following section is added:
51.1 (1) This section applies to a person in relation to tangible personal property if
(a) section 51 applied to the person in relation to the tangible personal property, and
(b) within 3 years after the date on which the tangible personal property is first used in British Columbia and during a calculation year in respect of which tax was payable under section 51, the person uses that property, or allows that property to be used, in British Columbia for a purpose other than for temporary use.
(2) A person to whom this section applies must pay to the government tax in an amount equal to the amount of tax under section 49 that would have otherwise been payable if that section had applied to the person in relation to the tangible personal property less the amount of tax paid by the person under section 51 in respect of the tangible personal property.
(3) If this section applies to a person in relation to tangible personal property that is prescribed for the purposes of section 25 (1), the purchase price to be used for the purposes of subsection (2) in determining the amount of tax under section 49 that would have otherwise been payable in relation to the tangible personal property is to be determined in accordance with section 25 (2) (a) (ii).
(4) Tax payable under subsection (2) must be paid on or before the last day of the month after the month in which the person uses that property, or allows that property to be used, for a purpose other than for temporary use.
(5) Despite subsection (4), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
174 Section 52 is amended
(a) by repealing subsection (1) and substituting the following:
(1) In this section, "travel trailer" means a vehicle designed to be
(a) pulled on a highway, and
(b) used as temporary or seasonal accommodation. ,
(b) in subsection (5) (a) by striking out "person" and substituting "non-resident", and
(c) by repealing subsection (5) (c) and substituting the following:
(c) the boat or travel trailer is to be used in British Columbia solely for a non-business purpose.
175 Section 54 is amended
(a) in subsection (1) by adding "or an agent of the government of Canada" after "government of Canada",
(b) in subsection (2) by adding the following paragraph:
(c.1) all terrain vehicles that are required to be registered under the Motor Vehicle (All Terrain) Act; , and
(c) in subsection (2) (d) by striking out "(Canada)".
176 Section 55 is amended
(a) by adding the following subsection:
(0.1) In this section, "taxable value", in relation to tangible personal property, means the value of the tangible personal property as determined under section 215 of the Excise Tax Act. ,
(b) in subsections (1) (c) and (2) (b) by striking out "calculated in accordance with subsection (3)." and substituting "at the applicable rate under subsections (3) to (3.4).",
(c) by repealing subsection (3) and substituting the following:
(3) Subject to subsections (3.1) to (3.4), the rate of tax payable under subsections (1) and (2) is 7% of the taxable value of the tangible personal property.
(3.1) The rate of tax payable under subsections (1) and (2) on liquor is 10% of the taxable value of the liquor.
(3.2) The rate of tax payable under subsections (1) and (2) on a manufactured mobile home is 7% of the amount equal to 50% of the taxable value of the manufactured mobile home.
(3.3) The rate of tax payable under subsections (1) and (2) on a manufactured modular home is 7% of the amount equal to 55% of the taxable value of the manufactured modular home.
(3.4) The rate of tax payable under subsections (1) and (2) on a portable building is 7% of the amount equal to 45% of the taxable value of the portable building.
(3.5) Subsections (3.2) to (3.4) do not apply to the following:
(a) free-standing appliances, free-standing furniture and draperies sold with a manufactured building;
(b) repair parts purchased for a manufactured building. , and
(d) in subsection (4) by striking out "the Minister of National Revenue for Canada and the Canada Post Corporation" and substituting "the Canada Post Corporation and the government of Canada or an agent of the government of Canada".
177 Section 57 is amended
(a) in subsection (1) by adding "or under the regulations" after "Part 6", and
(b) in subsection (2) (b) by striking out "the Minister of National Revenue for Canada" and substituting "the government of Canada or an agent of the government of Canada".
178 Section 60 is amended by adding the following subsection:
(4) Despite subsection (3), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
179 Section 61 is amended
(a) by adding the following subsection:
(0.1) In this section:
"BC usage" means BC usage within the meaning of section 60, 63 or 64, as applicable;
"lease ratio", in relation to a conveyance for a rental period, means the ratio of the distance of travel by the conveyance in British Columbia or, if the conveyance is a vessel, in the waters of British Columbia during the rental period to the total distance of travel by the conveyance during that period;
"purchase ratio", in relation to a conveyance, means
(a) subject to paragraph (b), the ratio of the BC usage to the total usage that was used to determine the tax payable under section 60, 63 or 64 by a lessee, or
(b) the ratio of the BC usage to the total usage as determined in accordance with section 66 (1) (c) by the lessee;
"total usage" means total usage within the meaning of section 60, 63 or 64, as applicable. ,
(b) in subsection (1) (b) (ii) by adding "or 64" after "section 63",
(c) by repealing subsection (2) and substituting the following:
(2) A lessee to whom this section applies must pay to the government, in respect of a rental period under the lease, tax calculated in accordance with subsection (3), if the lease ratio for the conveyance for the rental period exceeds the purchase ratio for the conveyance. ,
(d) in subsection (3) by repealing the descriptions of "lease price", "lease ratio" and "purchase ratio" and substituting the following:
| lease price | = | the lease price of the conveyance attributable to the rental period; |
| lease ratio | = | the lease ratio for the conveyance for the rental period; |
| purchase ratio | = | the purchase ratio for the conveyance. , |
(e) in subsection (4) by striking out "calculations under subsections (2) and (3)," and substituting "the definition of "lease ratio" in subsection (0.1),", and
(f) by adding the following subsection:
(6) Despite subsection (5), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
180 The following section is added:
61.1 (1) In this section:
"initial ratio", in relation to a conveyance, means the ratio of the distance of travel by the conveyance in British Columbia, or, if the conveyance is a vessel, in the waters of British Columbia during the first year
(a) after the date of purchase by the person who became the lessee of the conveyance if the conveyance is purchased in British Columbia, or
(b) after the entry date for the conveyance if the conveyance is not purchased in British Columbia
to the total distance of travel by the conveyance during that first year;
"lease ratio", in relation to a conveyance for a rental period, means the ratio of the distance of travel by the conveyance in British Columbia or, if the conveyance is a vessel, in the waters of British Columbia during the rental period to the total distance of travel by the conveyance during that period.
(2) Subject to subsection (3), this section applies to a lessee of a conveyance if
(a) the lessee became lessee by selling the conveyance to the lessor under a sale and immediate lease-back arrangement,
(b) the lessee had, before the sale to the lessor, paid tax imposed under section 13 [calculation of tax if property is conveyance used interjurisdictionally] or 15 [tax if conveyance purchased in B.C. for interjurisdictional use] of the Social Service Tax Act in respect of the conveyance and for which the lessee has not obtained and is not entitled to obtain a refund under that Act, and
(c) the conveyance is
(i) interjurisdictional railway rolling stock, or
(ii) an interjurisdictional conveyance.
(3) This section does not apply to a lessee of a conveyance if section 61 applies to the lessee in respect of the conveyance.
(4) A lessee to whom this section applies must pay to the government, in respect of a rental period under the lease, tax calculated in accordance with subsection (5), if the lease ratio for the conveyance for the rental period exceeds the initial ratio for the conveyance.
(5) Tax payable under subsection (4) must be calculated in accordance with the following formula:
| tax = 7% x lease price x (lease ratio - initial ratio) |
| where | ||
| lease price | = | the lease price of the conveyance attributable to the rental period; |
| lease ratio | = | the lease ratio for the conveyance for the rental period; |
| initial ratio | = | the initial ratio for the conveyance. |
(6) For the purposes of the definition of "lease ratio" in subsection (1), the distances of travel during a rental period are whichever of the following is applicable:
(a) if the lease price for a rental period is payable at the end of or after the end of the rental period, the actual distances travelled;
(b) in any other case, an estimate made in accordance with section 65 of the distances to be travelled.
(7) Tax payable under subsection (4) must be paid on or before the last day of the month after the month in which the rental period ends.
(8) Despite subsection (7), tax payable under subsection (4) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
181 Section 62 is amended
(a) in subsection (2) by adding "or 61.1" after "section 61",
(b) in subsection (3) in the formula by striking out "amount" and substituting "tax",
(c) in subsection (3) in the description of "lease price" by adding "attributable to the rental period" after "conveyance", and
(d) by adding the following subsections:
(6) Despite subsection (5), tax payable under subsection (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
(7) A conveyance is exempt from tax imposed under this section if
(a) the conveyance was sold to the lessor by the lessee under a sale and immediate lease-back arrangement, and
(b) the lessee had, before the sale to the lessor,
(i) paid tax imposed under section 19 [tax on designated property acquired in British Columbia] or 20 [tax on designated property brought into British Columbia] of the Consumption Tax Rebate and Transition Act in respect of the conveyance and for which the person has not obtained and is not entitled to obtain a refund under that Act, or
(ii) in respect of the conveyance, paid tax imposed under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act, and for which the person has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act.
182 Section 63 is amended by adding the following subsection:
(5) Despite subsection (4), tax payable under subsection (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
183 Section 64 is amended
(a) in subsection (1) (a) and (b) by striking out "acquired, in or outside British Columbia," and substituting "purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia", and
(b) by adding the following subsection:
(4) Despite subsection (3), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
184 Section 65 is amended
(a) by renumbering the section as section 65 (2),
(b) by adding the following subsection:
(1) In this section, "relevant provision" means the following:
(a) sections 60 (2), 62 (3), 63 (3) and 64 (2);
(b) the definition of "lease ratio" in section 61 (0.1);
(c) the definitions of "initial ratio" and "lease ratio" in section 61.1 (1). , and
(c) in subsection (2) by striking out "sections 60 (2), 61 (2) and (3), 62 (3), 63 (3) and 64 (2)," and substituting "the relevant provisions,".
185 Section 66 is amended
(a) in subsection (1) by striking out "for the purposes of section 60 (2), 61 (2) and (3), 62 (3), 63 (3) or 64 (2)," and substituting "for the purposes of a relevant provision as defined in section 65 (1),",
(b) in subsection (1) by striking out "the person to whom section 60 (2), 61 (2) and (3)," and substituting "the person to whom section 60 (2), 61 (2), 61.1 (4),",
(c) in subsection (1) (c) by adding "61.1 (5)," after "61 (3),", and
(d) by adding the following subsections:
(1.1) For the purposes of subsection (1), if a conveyance is sold within a relevant period, the relevant period in relation to the conveyance is deemed to end at the time of sale.
(3.1) Despite subsection (3), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
186 Section 68 is amended
(a) by adding the following definition:
"bus" has the same meaning as in the Motor Vehicle Act; , and
(b) in paragraphs (b) and (c) of the definition of "vehicle taxable value" by adding "on the vehicle's acquisition date" after "fair market value of the vehicle".
187 Section 69 is amended
(a) in subsection (2) by repealing the descriptions of "rate", "travel ratio" and "travel months" and substituting the following:
| rate | = | the tax rate | |
| (a) | established under subsection (3), if the vehicle is not a bus, or | ||
| (b) | established under subsection (3.1), if the vehicle is a bus; | ||
| travel ratio | = | the travel ratio for the vehicle; | |
| travel months | = | the number of whole and partial months in the vehicle licence period at the time that the vehicle is licensed, divided by 12. , | |
(b) in subsection (3) by striking out "the vehicle" and substituting "a vehicle, other than a bus,", and
(c) by adding the following subsection:
(3.1) In each calendar year in which tax is payable under subsection (1), the tax rate in respect of a bus is the rate shown opposite the applicable calendar year as follows:
| Calendar Year | Tax Rate |
| acquisition year | 2.708% |
| 1st calendar year after the acquisition year | 2.046% |
| 2nd calendar year after the acquisition year | 1.559% |
| 3rd calendar year after the acquisition year | 1.200% |
| 4th calendar year after the acquisition year | 0.940% |
| 5th calendar year after the acquisition year | 0.816% |
| 6th calendar year after the acquisition year | 0.674% |
| 7th calendar year after the acquisition year | 0.570% |
| 8th calendar year after the acquisition year | 0.564% |
| 9th and subsequent calendar years after the acquisition year | 0.506% |
188 Section 71 (1) (c) is amended by striking out "hours and".
189 Section 72 is repealed and the following substituted:
72 (1) Subject to subsection (2), this section applies to a person in relation to a vehicle if
(a) the person licensed the vehicle under a licence to which a prorating agreement applies,
(b) the person paid tax under one or both of sections 69 and 71 in respect of the vehicle, and
(c) the vehicle ceases to be licensed under a licence to which a prorating agreement applies.
(2) This section does not apply to a person in relation to a vehicle if
(a) the person, as lessee, leases the vehicle,
(b) the person previously licensed the vehicle for use solely within British Columbia before licensing the vehicle under a licence to which a prorating agreement applies,
(c) the vehicle was transferred to the person under an agreement that provided that a beneficial interest in the vehicle was retained by the person who transferred the vehicle, or
(d) on ceasing to be licensed under a licence to which a prorating agreement applies, the vehicle is licensed for use within another jurisdiction and is not licensed for use within British Columbia.
(3) A person to whom this section applies must pay to the government tax at the rate of 7% of the purchase price of the vehicle.
(4) Tax payable under subsection (3) must be paid to the government by paying the tax to the Insurance Corporation of British Columbia at the time the vehicle ceases to be licensed under a licence to which a prorating agreement applies.
(5) If a person must pay tax under subsection (3), the Insurance Corporation of British Columbia must provide to the person a credit in relation to the tax paid by that person under one or both of sections 69 and 71 in respect of the vehicle.
(6) The credit to which a person is entitled under subsection (5)
(a) must be calculated in accordance with the regulations,
(b) must be applied against the tax payable under subsection (3) by the person in respect of the vehicle, and
(c) must not be provided to the person in any other manner.
190 The following section is added:
72.1 (1) Subject to subsection (2), this section applies to
(a) a person in relation to a vehicle if
(i) the person transferred the vehicle under an agreement but retained a beneficial interest in the vehicle,
(ii) the vehicle was licensed by the person to whom the vehicle was transferred under subparagraph (i) under a licence to which a prorating agreement applies and that person paid tax under one or both of sections 69 and 71,
(iii) the vehicle ceases to be licensed under a licence to which a prorating agreement applies, and
(iv) the person referred to in subparagraph (ii) has ceased to hold an interest in the vehicle, or
(b) a person in relation to a vehicle if
(i) the person received an interest in the vehicle under an agreement referred to in paragraph (a) (i),
(ii) the vehicle was licensed by the person under a licence to which a prorating agreement applies and that person paid tax under one or both of sections 69 and 71,
(iii) the vehicle ceases to be licensed under a licence to which a prorating agreement applies, and
(iv) the person continues to hold an interest in the vehicle.
(2) This section does not apply to a person in relation to a vehicle if
(a) any person referred to in subsection (1), as lessee, leases the vehicle,
(b) the vehicle was licensed for use solely within British Columbia
(i) before the vehicle was licensed under a licence to which a prorating agreement applies, and
(ii) during the period in which the person referred to in subsection (1) (a) (i) retained a beneficial interest in the vehicle, or
(c) on ceasing to be licensed under a licence to which a prorating agreement applies, the vehicle is licensed for use within another jurisdiction and is not licensed for use within British Columbia.
(3) A person to whom this section applies must pay to the government tax at the rate of 7% of the purchase price of the vehicle.
(4) Tax payable under subsection (3) must be paid to the government by paying the tax to the Insurance Corporation of British Columbia at the time the vehicle ceases to be licensed under a licence to which a prorating agreement applies.
(5) If a person must pay tax under subsection (3), the Insurance Corporation of British Columbia must provide to the person a credit in relation to the tax paid under one or both of sections 69 and 71 in respect of the vehicle.
(6) The credit to which a person is entitled under subsection (5)
(a) must be calculated in accordance with the regulations,
(b) must be applied against the tax payable under subsection (3) by the person in respect of the vehicle, and
(c) must not be provided to the person in any other manner.
191 Section 74 is amended
(a) by adding the following subsections:
(0.1) In this section, "licensed" means licensed under a licence to which a prorating agreement applies.
(1.1) Subsection (1.2) applies in relation to a vehicle if
(a) a person transferred the vehicle under an agreement but retained a beneficial interest in the vehicle,
(b) the vehicle was licensed by another person as part of a fleet,
(c) the vehicle is, before the end of the fleet licence year applicable to that fleet, licensed by the person referred to in paragraph (a) of this subsection or by a third person as part of a different fleet, and
(d) the person referred to in paragraph (a) retains a beneficial interest in the vehicle.
(1.2) If this subsection applies in relation to a vehicle, the person who licensed the vehicle as part of the different fleet referred to in subsection (1.1) (c)
(a) must pay to the government tax imposed under section 69 (1) in respect of the vehicle's vehicle licence period when licensed as part of the different fleet, and
(b) is entitled to a credit under subsection (2) or refund under subsection (3) in relation to the tax paid under one or both of sections 69 and 71 in respect of the vehicle for the last vehicle licence period under the previous licence. ,
(b) in subsection (1) by striking out "that was licensed" and substituting "that is licensed" and by striking out "licensing" and substituting "licence",
(c) in subsection (1) (a) by striking out "new fleet licence year," and substituting "vehicle licence period when licensed as part of the different fleet,",
(d) in subsection (1) (b) by striking out "of a portion of the tax previously paid in respect of the vehicle under this Division." and substituting "in relation to the tax paid by that person under one or both of sections 69 and 71 in respect of the vehicle for the last vehicle licence period under the previous licence.",
(e) in subsections (2) and (3) by striking out "this Division in respect of the vehicle" and substituting "one or both of sections 69 and 71 in respect of the vehicle for the last vehicle licence period under the previous licence", and
(f) by repealing subsection (4) and substituting the following:
(4) The credit to which a person is entitled under subsection (2)
(a) must be calculated in accordance with the regulations,
(b) must be applied against any tax payable under this Division by the person in respect of the vehicle until the full amount of the credit has been applied in that manner, and
(c) must not be provided to the person in any other manner.
(5) A refund under subsection (3) must be calculated in accordance with the regulations.
192 The following section is added:
74.1 (1) The director must pay to a person a refund of a portion of the tax paid by the person under one or both of sections 69 and 71 in respect of a vehicle for the last vehicle licence period under a licence to which a prorating agreement applies if the director is satisfied that
(a) the person licensed the vehicle under a licence to which a prorating agreement applies,
(b) the person paid tax under one or both of sections 69 and 71 in respect of the vehicle,
(c) before the end of that vehicle licence period, the vehicle ceases to be licensed under the licence to which the prorating agreement applies, and
(d) no person is entitled to a credit under section 72 or 72.1 in respect of the vehicle.
(2) A refund under subsection (1) must be calculated in accordance with the regulations.
193 Section 75 is amended
(a) by repealing subsection (1) (a) and (b) and substituting the following:
(a) the vehicle is so licensed before the end of the 4th calendar year after the calendar year in which is its acquisition date, and ,
(b) in subsection (1) (c) by striking out "or" at the end of subparagraph (i), by adding ", or" at the end of subparagraph (ii) and by adding the following subparagraph:
(iii) section 50 [tax on registration of vehicle brought into British Columbia]. ,
(c) by adding the following subsection:
(1.1) The Insurance Corporation of British Columbia must provide a credit to a person who licenses a vehicle in British Columbia under a licence to which a prorating agreement applies if
(a) the vehicle is transferred to the person under an agreement but the transferor retains a beneficial interest in the vehicle,
(b) the vehicle is so licensed before the end of the 4th calendar year after the calendar year in which is the transferor's acquisition date for the vehicle, and
(c) the transferor referred to in paragraph (a) had previously paid tax on the purchase price of the vehicle under
(i) section 37 [tax on purchase],
(ii) section 49 (5) [tax if tangible personal property brought into British Columbia for use], as that tax was calculated under section 49 (6), or
(iii) section 50 [tax on registration of vehicle brought into British Columbia]. , and
(d) in subsection (2) by adding "or (1.1)" after "subsection (1)".
194 The following section is added:
75.1 (1) The Insurance Corporation of British Columbia must provide a credit to a person who licenses a vehicle in British Columbia under a licence to which a prorating agreement applies if
(a) the vehicle is so licensed before the end of the 4th calendar year after the calendar year in which is its acquisition date,
(b) the person had previously
(i) paid tax in relation to the vehicle under section 5 [tax on purchase] or 11 (3) [tax if tangible personal property brought into British Columbia for use] of the Social Service Tax Act and for which the person has not obtained and is not entitled to obtain a refund under that Act,
(ii) paid tax in relation to the vehicle under section 19 [tax on designated property acquired in British Columbia], 20 [tax on designated property brought into British Columbia] or 21 [tax on registration of vehicle brought into British Columbia] of the Consumption Tax Rebate and Transition Act and for which the person has not obtained and is not entitled to obtain a refund under that Act, or
(iii) paid tax in relation to the vehicle under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act, that the person previously paid in relation to the tangible personal property and for which the person has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act,
(c) the vehicle was purchased in British Columbia or was first brought, sent or delivered into British Columbia after March 31, 2009 but before April 1, 2013, and
(d) the vehicle is subject to tax imposed under section 69 [tax if multijurisdictional vehicle licensed] of this Act.
(2) The Insurance Corporation of British Columbia must provide a credit to a person who licenses a vehicle in British Columbia under a licence to which a prorating agreement applies if
(a) the vehicle is transferred to the person under an agreement but the transferor retains a beneficial interest in the vehicle,
(b) the vehicle is so licensed before the end of the 4th calendar year after the calendar year in which is the transferor's acquisition date for the vehicle,
(c) the transferor referred to in paragraph (a) had previously
(i) paid tax in relation to the vehicle under section 5 or 11 (3) of the Social Service Tax Act and for which the person has not obtained and is not entitled to obtain a refund under that Act,
(ii) paid tax in relation to the vehicle under section 19, 20 or 21 of the Consumption Tax Rebate and Transition Act and for which the person has not obtained and is not entitled to obtain a refund under that Act, or
(iii) paid tax in relation to the vehicle under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act, that the person previously paid in relation to the tangible personal property and for which the person has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act,
(d) the vehicle was purchased in British Columbia or was first brought, sent or delivered into British Columbia after March 31, 2009 but before April 1, 2013, and
(e) the vehicle is subject to tax imposed under section 69 of this Act.
(3) The credit to which a person is entitled under subsection (1) or (2)
(a) must be calculated in accordance with the regulations,
(b) must be applied against any tax payable under this Division by the person in respect of the vehicle until the full amount of the credit has been applied in that manner, and
(c) must not be provided to the person in any other manner.
195 Section 76 (5) is repealed and the following substituted:
(5) The credit to which a person is entitled under subsection (2)
(a) must be calculated in accordance with the regulations,
(b) must be applied against any tax payable under this Division by the person in respect of the vehicle until the full amount of the credit has been applied in that manner, and
(c) must not be provided to the person in any other manner.
(6) A refund under subsection (3) must be calculated in accordance with the regulations.
196 Section 78 is amended
(a) in paragraph (a) (ii) by striking out "to another person" and substituting "primarily to other persons",
(b) in paragraph (b) by striking out "collected" and substituting "levied", and
(c) by striking out "on the short term rental vehicle in respect of the rental period for the lease referred to in paragraph (b) of this subsection." and substituting "for that vehicle licence period in relation to the multijurisdictional vehicle."
197 Section 79 (1) (a) is amended by adding "the" before "tangible personal property".
198 Section 80 is amended
(a) in subsection (1) (a) by striking out "section 79," and substituting "section 79 (1) (a) or (2) (a) with a contractor in relation to the tangible personal property,",
(b) in subsection (1) (b) by striking out "and was not required to pay tax in accordance with section 37 (5)", and
(c) in subsection (2) by adding "the purchase price of" before "the tangible personal property".
199 Division 8 of Part 3 is amended by adding the following sections:
80.1 (1) Subject to subsection (3), a contractor is exempt from tax imposed under section 37 [tax on purchase] in relation to tangible personal property if
(a) the contractor, for the purposes of fulfilling a written contract under which the contractor is required to supply and affix, or install, affixed machinery or improvements to real property, purchases the tangible personal property at a sale in British Columbia,
(b) under the terms of the contract, the tangible personal property will be used so that it ceases to be personal property at common law, and
(c) the other party who entered into the contract with the contractor is
(i) the government of Canada, or
(ii) a person who would be exempt under this Act or under section 87 of the Indian Act (Canada) from tax imposed under section 37 of this Act if the person were to purchase the tangible personal property.
(2) Subject to subsection (3), a contractor is exempt from tax imposed under section 49 [tax if tangible personal property brought into British Columbia for use] in relation to tangible personal property if
(a) the contractor, for the purposes of fulfilling a written contract under which the contractor is required to supply and affix, or install, affixed machinery or improvements to real property, brings or sends into British Columbia, or receives delivery of in British Columbia, the tangible personal property,
(b) under the terms of the contract, the tangible personal property will be used so that it ceases to be personal property at common law, and
(c) the other party who entered into the contract with the contractor is
(i) the government of Canada, or
(ii) a person who would be exempt under this Act or under section 87 of the Indian Act (Canada) from tax imposed under section 49 of this Act if the person were to bring or send into British Columbia, or receive delivery of in British Columbia, the tangible personal property.
(3) Subsection (1) or (2) does not apply if the government of Canada has entered into an agreement with the government of British Columbia under which the government of Canada has agreed to pay tax imposed under this Act.
80.2 (1) The director must refund to a contractor the tax paid under Division 5 [Property Brought into British Columbia from Outside Canada] by the contractor in relation to tangible personal property if the director is satisfied that
(a) the contractor, for the purposes of fulfilling a written contract under which the contractor is required to supply and affix, or install, affixed machinery or improvements to real property,
(i) brings the tangible personal property into British Columbia from a place outside Canada, or
(ii) sends the tangible personal property, or enters into an arrangement under which the tangible personal property is sent, into British Columbia from a place outside Canada,
(b) the contractor paid tax under Division 5 in relation to the tangible personal property,
(c) under the terms of the contract, the tangible personal property will be used so that it ceases to be personal property at common law,
(d) there is an agreement between the contractor and the person with whom the contractor has entered into the contract that
(i) specifically states that the person is liable for tax imposed under section 80.3, and
(ii) sets out the purchase price of the tangible personal property referred to in paragraph (a) of this subsection that is subject to tax under section 80.3, and
(e) there is written evidence of the agreement referred to in paragraph (d).
(2) Subject to subsection (3), the director must refund to a contractor the tax paid under Division 5 [Property Brought into British Columbia from Outside Canada] by the contractor in relation to tangible personal property if the director is satisfied that
(a) the contractor, for the purposes of fulfilling a written contract under which the contractor is required to supply and affix, or install, affixed machinery or improvements to real property,
(i) brings the tangible personal property into British Columbia from a place outside Canada, or
(ii) sends the tangible personal property, or enters into an arrangement under which the tangible personal property is sent, into British Columbia from a place outside Canada,
(b) the contractor paid tax under Division 5 in relation to the tangible personal property,
(c) under the terms of the contract, the tangible personal property will be used so that it ceases to be personal property at common law, and
(d) the other party who entered into the contract with the contractor is
(i) the government of Canada, or
(ii) a person who would be exempt under this Act or under section 87 of the Indian Act (Canada) from tax imposed under Division 5 of this Part if the person were to bring or send into British Columbia, or receive delivery of in British Columbia, the tangible personal property.
(3) Subsection (2) does not apply if the government of Canada has entered into an agreement with the government of British Columbia under which the government of Canada has agreed to pay tax imposed under this Act.
80.3 (1) This section applies to a person in relation to tangible personal property if
(a) the person has entered into a contract referred to in section 80.2 (1) (a) with a contractor in relation to the tangible personal property, and
(b) the contractor has obtained a refund under section 80.2 in relation to the tangible personal property.
(2) A person to whom this section applies must pay to the government tax on the purchase price of the tangible personal property at the applicable rate under section 34.
(3) Tax payable under subsection (2) must be paid on or before the prescribed date and in the prescribed manner.
80.4 (1) This section applies to a person in relation to tangible personal property if
(a) the person has entered into a contract referred to in section 80.1 (1) (a) or (2) (a) or 80.2 (2) (a) with a contractor in relation to the property,
(b) the contractor was exempt under section 80.1 (1) (c) (ii) or (2) (c) (ii) or entitled to a refund under section 80.2 (2) (d) (ii) because the person would have been exempt from tax under this Act because the property was to be used for a particular purpose, and
(c) the person subsequently uses that property, or allows that property to be used, for a purpose other than
(i) the particular purpose, or
(ii) another purpose for which the property would be exempt from tax under this Act if the property were to be used for that purpose.
(2) A person to whom this section applies must pay to the government tax on the purchase price of the tangible personal property at the applicable rate under section 34.
(3) Tax payable under subsection (2) must be paid on or before the last day of the month after the month in which the person first uses that property, or allows that property to be used, as referred to in subsection (1) (c).
(4) Despite subsection (3), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
80.5 (1) This section applies to a contractor in relation to tangible personal property if
(a) the contractor
(i) purchased tangible personal property at a sale in British Columbia, or
(ii) brought or sent into British Columbia, or received delivery of in British Columbia, the tangible personal property, and
(b) the contractor, for the purposes of fulfilling a contract under which the contractor is required to supply and affix, or install, affixed machinery or improvements to real property, uses the tangible personal property so that it ceases to be personal property at common law.
(2) A contractor to whom this section applies must pay to the government tax on the purchase price of the tangible personal property at the applicable rate under section 34.
(3) The amount of tax payable under subsection (2) by a contractor in relation to tangible personal property is reduced by the total of the following:
(a) the amount of tax under section 37, 49 or 55 payable or previously paid by the contractor in relation to the tangible personal property and for which the contractor has not obtained and is not entitled to obtain a refund under this Act;
(b) the amount of tax under the Social Service Tax Act previously paid by the contractor in relation to the tangible personal property and for which the contractor has not obtained and is not entitled to obtain a refund under that Act;
(c) the amount of tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act, previously paid by the contractor in relation to the tangible personal property and for which the contractor has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act.
(4) Tax payable under subsection (2) must be paid on or before the last day of the month after the month in which the contractor uses the tangible personal property in a manner such that the tangible personal property ceases to be personal property at common law.
(5) Despite subsection (4), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
(6) A contractor is exempt from tax imposed under subsection (2) in relation to tangible personal property if
(a) there is an agreement between the contractor and the person with whom the contractor has entered into the contract referred to in subsection (1) (b) that
(i) specifically states that the person is liable for tax imposed under section 80.6, and
(ii) sets out the purchase price of the tangible personal property referred to in subsection (1) (a) that is subject to tax imposed under section 80.6, and
(b) there is written evidence of the agreement referred to in paragraph (a).
80.6 (1) This section applies to a person in relation to tangible personal property if
(a) the person has entered into a contract referred to in section 80.5 (1) (b) with a contractor,
(b) the contractor uses the tangible personal property so that it ceases to be personal property at common law, and
(c) the contractor is exempt under section 80.5 (6) from tax imposed under section 80.5 (2) in relation to the tangible personal property.
(2) A person to whom this section applies must pay to the government tax on the purchase price of the tangible personal property at the applicable rate under section 34.
(3) The amount of tax payable under subsection (2) by a person in relation to tangible personal property is reduced by the total of the following:
(a) the amount of tax under section 80 payable or previously paid by the person in relation to the tangible personal property and for which the person has not obtained and is not entitled to obtain a refund under this Act;
(b) the amount of tax under the Social Service Tax Act previously paid by the person or the contractor in relation to the tangible personal property and for which the person or the contractor has not obtained and is not entitled to obtain a refund under that Act;
(c) the amount of tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act, previously paid by the person or the contractor in relation to the tangible personal property and for which the person or the contractor has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act.
(4) Tax payable under subsection (2) must be paid on or before the last day of the month after the month in which the contractor uses the tangible personal property in a manner such that the tangible personal property ceases to be personal property at common law.
80.7 (1) In this section:
"taxable sale" has the same meaning as in the New Housing Transition Tax and Rebate Act if that Act were read without reference to section 1 (2) and (3);
"taxable self-supply" has the same meaning as in the New Housing Transition Tax and Rebate Act if that Act were read without reference to section 1 (3).
(2) Subject to subsection (3), this section applies to a person in relation to tangible personal property if
(a) the person
(i) purchased the tangible personal property at a sale in British Columbia, or
(ii) brought or sent into British Columbia, or received delivery of in British Columbia, the tangible personal property, and
(b) the tangible personal property is incorporated into property that could be the subject matter of a taxable sale or taxable self-supply.
(3) This section does not apply to a person if the person sells the tangible personal property to another person before that tangible personal property is incorporated into property that could be the subject matter of a taxable sale or taxable self-supply.
(4) A person to whom this section applies must pay to the government tax on the purchase price of the tangible personal property at the applicable rate under section 34.
(5) The amount of tax payable under subsection (4) by a person in relation to tangible personal property is reduced by the total of the following:
(a) the amount of tax under sections 37, 49, 55, 80, 80.3, 80.5 and 80.6 payable or previously paid by the person in relation to the tangible personal property and for which the person has not obtained and is not entitled to obtain a refund under this Act;
(b) the amount of tax under the Social Service Tax Act previously paid by the person in relation to the tangible personal property and for which the person has not obtained and is not entitled to obtain a refund under that Act;
(c) the amount of tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act, previously paid by the person in relation to the tangible personal property and for which the person has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act.
(6) Tax payable under subsection (4) must be paid on or before the last day of the month after the month in which the tangible personal property is incorporated into the property referred to in subsection (2) (b).
(7) Despite subsection (6), tax payable under subsection (4) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
80.8 (1) In this section, "mobile home" has the same meaning as in Part IX of the Excise Tax Act.
(2) This section applies to a person in relation to a mobile home if,
(a) before April 1, 2013, the person acquired or manufactured a mobile home, and
(b) on or after April 1, 2013, the mobile home is, by or on behalf of the person, affixed to land situated in British Columbia for the purpose of use and enjoyment of the mobile home as a place of residence for an individual within the meaning of Part IX of the Excise Tax Act.
(3) A person to whom this section applies must pay to the government tax on the mobile home at the rate of 7% of the amount equal to 50% of the purchase price of the mobile home.
(4) The amount of tax payable under subsection (3) by a person in relation to a mobile home is reduced by the total of the following:
(a) the amount of tax under sections 37, 49, 55, 80, 80.5 and 80.6 payable or previously paid by the person in relation to the mobile home and for which the person has not obtained and is not entitled to obtain a refund under this Act;
(b) the amount of tax under the Social Service Tax Act previously paid by the person in relation to the mobile home and for which the person has not obtained and is not entitled to obtain a refund under that Act;
(c) the amount of tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act, previously paid by the person in relation to the mobile home and for which the person has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act.
(5) Tax payable under subsection (3) must be paid on or before the last day of the month after the month in which the mobile home is affixed to land as referred to in subsection (2) (b).
(6) Despite subsection (5), tax payable under subsection (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
200 Sections 80.7 and 80.8 are repealed.
201 Section 81 is amended
(a) in subsection (1) by striking out "acquired, in or outside British Columbia," and substituting "purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia",
(b) by adding the following subsections:
(1.1) Subsection (1) does not apply to a person if, when the person becomes a user of the tangible personal property, the tangible personal property is used for a purpose for which the tangible personal property would have been exempt from tax under this Act if the tangible personal property were to be used for that purpose when the person purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia that tangible personal property.
(4) Despite subsection (3), tax payable under subsection (1) by a registrant must be paid on or before the prescribed date and in the prescribed manner. , and
(c) in subsection (2) by striking out "who acquired a conveyance" and substituting "in respect of a conveyance".
202 Section 82 is amended
(a) in subsection (1) (a) by striking out "acquired, in or outside British Columbia," and substituting "purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia",
(b) by repealing subsection (1) (b) and substituting the following:
(b) subsequently uses that property, or allows that property to be used, for a purpose other than
(i) the particular purpose, or
(ii) another purpose for which that property would be exempt from tax under this Act if that property were to be used for that purpose, ,
(c) in subsection (2) by striking out "who acquired" and substituting "in relation to" and by striking out "section 142 (1) or (2)" and substituting "section 142 (1), (2) or (2.1)", and
(d) by adding the following subsection:
(4) Despite subsection (3), tax payable under subsection (1) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
203 The following sections are added:
82.1 (1) This section applies to a person in relation to tangible personal property that is a part or material if the person
(a) purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia the part or material exempt under a prescribed provision of the regulations from tax under this Act because the part or material is to be used in relation to tangible personal property that would be exempt from tax under this Act if the tangible personal property were to be used for a particular purpose, and
(b) subsequently uses that tangible personal property, or allows that tangible personal property to be used, for a purpose other than
(i) the particular purpose, or
(ii) another purpose for which the part or material would be exempt from tax under this Act if that tangible personal property were to be used for that purpose.
(2) A person to whom this section applies must pay to the government tax on the purchase price of the part or material at the applicable rate under section 34.
(3) Tax payable under subsection (2) must be paid on or before the last day of the month after the month in which the person first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in subsection (1) (b).
(4) Despite subsection (3), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
82.2 (1) This section applies to a person in relation to tangible personal property if
(a) the person purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia tangible personal property that was exempt under a prescribed provision of the regulations from tax under this Act,
(b) the prescribed provision of the regulations requires specified conditions to be maintained for a specified period, and
(c) those conditions are not maintained for that period.
(2) A person to whom this section applies must pay to the government tax on the purchase price of the tangible personal property at the applicable rate under section 34.
(3) Tax payable under subsection (2) must be paid on or before the last day of the month after the month in which the conditions referred to in subsection (1) are not maintained.
(4) Despite subsection (3), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
82.3 (1) In this section, "designated property" has the same meaning as in the Consumption Tax Rebate and Transition Act, as that Act read on March 31, 2013.
(2) This section applies to a person in relation to tangible personal property that is designated property if the person
(a) purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia the designated property in respect of which tax was not payable under the Consumption Tax Rebate and Transition Act, other than by reason of an exemption under section 26 of that Act, and
(b) subsequently uses that property, or allows that property to be used, for a purpose other than a purpose for which that property would be exempt from tax under this Act if that property were to be used for that purpose.
(3) A person to whom this section applies must pay to the government tax on the purchase price of the designated property at the applicable rate under section 34.
(4) Tax payable under subsection (3) must be paid on or before the last day of the month after the month in which the person first uses the property, or allows the property to be used, as referred to in subsection (2) (b).
(5) Despite subsection (4), tax payable under subsection (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
204 Section 83 is amended
(a) by repealing subsection (1) (a) and substituting the following:
(a) purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia tangible personal property that was exempt from tax under section 142 (4) or (5) [exemptions for tangible personal property intended for lease], and , and
(b) by adding the following subsection:
(3) Despite subsection (2), tax payable under subsection (1) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
205 Section 84 is amended
(a) in subsection (1) (a) by striking out "acquired, in or outside British Columbia," and substituting "purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia", and
(b) by adding the following subsection:
(3) Despite subsection (2), tax payable under subsection (1) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
206 The following section is added:
84.1 (1) In this section:
"dealer" means a person who is registered as a motor dealer under the Motor Dealer Act;
"eligible use" means a use referred to in paragraph (a) (ii) and (iii) of the definition of "use";
"manufacturer" means a person who makes motor vehicles but does not include a dealer.
(2) If a dealer purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia a prescribed motor vehicle for resale or for the purpose of leasing the motor vehicle to other persons and, in a month, uses that motor vehicle in British Columbia only for a prescribed use, in addition to an eligible use, the dealer must pay to the government tax calculated in accordance with the regulations.
(3) If a dealer in a month uses only for a prescribed use, in addition to an eligible use, a prescribed motor vehicle into which tangible personal property exempt from tax under section 141 (1) (a) has been processed, fabricated, manufactured or incorporated, or to which tangible personal property exempt from tax under that section has been attached, the dealer must pay to the government tax calculated in accordance with the regulations.
(4) If a manufacturer brought or sent into British Columbia, or received delivery of in British Columbia, a prescribed motor vehicle for sale or for the purpose of leasing the motor vehicle to other persons and, in a month, uses that motor vehicle in British Columbia only for a prescribed use, in addition to an eligible use, the manufacturer must pay to the government tax calculated in accordance with the regulations.
(5) If a manufacturer in a month uses only for a prescribed use, in addition to an eligible use, a prescribed motor vehicle into which tangible personal property exempt from tax under section 141 (1) (a) has been processed, fabricated, manufactured or incorporated, or to which tangible personal property exempt from tax under that section has been attached, the manufacturer must pay to the government tax calculated in accordance with the regulations.
(6) Tax payable under subsections (2) to (5) must be paid on or before the prescribed date and in the prescribed manner.
(7) A dealer or manufacturer who must pay tax under subsection (2) or (4) is exempt from tax imposed under section 81 or 82 in relation to the use of the motor vehicle that is subject to tax under this section.
(8) A dealer or manufacturer who must pay tax under subsection (3) or (5) is exempt from tax imposed under section 84 in relation to the use of the motor vehicle that is subject to tax under this section.
207 Section 85 is amended
(a) in subsection (1) (a) by striking out "acquired, in or outside British Columbia," and substituting "purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia",
(b) in subsection (1) (b) (ii) by striking out "receives" and substituting "becomes entitled to receive", and
(c) by adding the following subsection:
(4) Despite subsection (3), tax payable under subsection (1) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
208 Section 86 (1) (b) is repealed and the following substituted:
(b) subsequently uses that property, or allows that property to be used, for a purpose other than
(i) a purpose that would entitle the person to receive a refund of tax under section 155 or 156, or
(ii) another purpose for which that property would be exempt from tax under this Act if that property were to be used for that purpose, .
209 Section 87 is amended
(a) in subsection (1) (a) by striking out "who, under section 143 (b) (ii), acquired, exempt from tax," and substituting "who brought or sent into British Columbia, received delivery of in British Columbia, purchased or leased, exempt from tax under section 143 (b) (ii),", and
(b) by adding the following subsection:
(3) Despite subsection (2), tax payable under subsection (1) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
210 Section 88 (2) is amended by striking out "section 142 (1) or (2)." and substituting "section 142 (1), (2) or (2.1)."
211 Section 89 is amended
(a) in subsection (1) by striking out "acquires," and substituting "purchases," and by striking out "acquisition" and substituting "purchase", and
(b) in subsection (2) by striking out "sections 141 (1) (a), (b), (c) and (f)" and substituting "sections 141 (1) (a), (b) and (c)", by striking out "taxes" and substituting "tax" and by striking out "acquired" and substituting "purchased".
212 Sections 89 (2), 103 (3) (d), 112 (2), 119 (2), 130 (3) and 145 (2) are amended by striking out "prescribed sections" and substituting "prescribed provisions".
213 Section 90 is amended by adding the following subsection:
(4) Tangible personal property referred to in sections 141 (1) (a), (b) and (c) [exemption in relation to industry and commerce] and 143 [exemption in relation to recording of motion picture or audio production] and in prescribed provisions of the regulations is not exempt from tax imposed under this Part when the tangible personal property is brought or sent into British Columbia by, or delivered in British Columbia to, a small seller who must pay tax in accordance with subsection (3) of this section.
214 Section 91 is amended by striking out "who must pay tax in accordance with section 89 or 90 in respect of the eligible tangible personal property".
215 Section 92 is amended
(a) by renumbering the section as section 92 (1), and
(b) by adding the following subsection:
(2) If a collector sells an energy product at a sale in British Columbia to a person who alleges that the energy product is being purchased for resale, the person must nevertheless pay tax under subsection (1) as if the person were a purchaser and the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains, at or before the time the tax is payable,
(a) that person's registration number, or
(b) if that person does not have a registration number, a declaration in a form acceptable to the director from that person.
216 Section 93 is amended by adding the following subsection:
(4) If a collector causes an energy product to be delivered in British Columbia to a person who alleges that the energy product is being purchased for resale, the person must nevertheless pay tax under subsection (3) as if the person were a person to whom this section applies and the collector must nevertheless levy and collect the tax under subsection (3) unless the collector obtains, at or before the time the tax is payable,
(a) that person's registration number, or
(b) if that person does not have a registration number, a declaration in a form acceptable to the director from that person.
217 Section 95 (1) is amended
(a) by repealing paragraph (a) and substituting the following:
(a) fuel, as defined in the Motor Fuel Tax Act, other than propane included within the definition of "energy product"; , and
(b) by adding the following paragraph:
(c) natural gas brought or sent into British Columbia, or for which delivery is received in British Columbia, for use in a stationary internal combustion engine that compresses natural gas.
218 Section 98 is amended
(a) in subsection (1) by striking out "acquired" and substituting "purchased" and by striking out "acquisition" and substituting "purchase",
(b) in subsection (2) by striking out "acquired" and substituting "or is to be purchased", and
(c) by repealing subsection (5) and substituting the following:
(5) If the director is satisfied that the amount of tax under section 37 collectable by the holder of the special occasion licence on the actual sale of the liquor in respect of which payment was made under subsection (2) of this section is less than the amount paid under subsections (1) and (2), the director must refund to the holder an amount that
(a) is, subject to paragraph (b), equal to the amount of the difference less the amount of tax under subsection (1) for which the holder has obtained or is entitled to obtain a refund for returning liquor purchased for sale under the special occasion licence, and
(b) does not exceed the amount paid under subsection (2).
219 Section 99 is repealed and the following substituted:
99 (1) An independent sales contractor who purchases an exclusive product at a sale in British Columbia from a direct seller must pay to the government tax at the rate of 7% of the direct seller's suggested retail price for the exclusive product.
(2) An independent sales contractor of a direct seller who purchases an exclusive product at a sale in British Columbia from another independent sales contractor of the direct seller must pay to the government tax at the rate of 7% of the direct seller's suggested retail price for the exclusive product.
(3) An independent sales contractor who brings or sends into British Columbia, or receives delivery of in British Columbia, an exclusive product acquired from a direct seller must pay to the government tax at the rate of 7% of the direct seller's suggested retail price for the exclusive product.
(4) An independent sales contractor of a direct seller who brings or sends into British Columbia, or receives delivery of in British Columbia, an exclusive product acquired from another independent sales contractor of the direct seller must pay to the government, by paying to the direct seller as agent of the government, tax at the rate of 7% of the direct seller's suggested retail price for the exclusive product.
(5) Subsection (3) or (4) does not apply to an independent sales contractor in relation to an exclusive product if
(a) the independent sales contractor must pay tax imposed under subsection (1) or (2) in relation to that exclusive product, or
(b) the independent sales contractor must pay tax imposed under Division 5 [Property Brought into British Columbia from Outside Canada] in relation to that exclusive product.
(6) Tangible personal property referred to in section 141 (1) (a), (b) and (c) and in prescribed provisions of the regulations is not exempt from tax imposed under this section when acquired by an independent sales contractor who must pay tax in accordance with this section.
(7) Tax payable under subsection (4) must be paid on or before the last day of the month after the month that includes the entry date of the exclusive product.
220 Section 100 is amended
(a) by adding the following subsection:
(0.1) In this section, "charity" and "registrant" have the same meaning as in Part IX of the Excise Tax Act. , and
(b) by repealing subsection (5) and substituting the following:
(5) Subsections (6) and (7) apply if any of the following apply in relation to the gift:
(a) the provision of the gift is a taxable supply under Part IX of the Excise Tax Act by a registrant;
(b) the provision of the gift is an exempt supply under Part IX of the Excise Tax Act by a registrant that is a charity;
(c) the donor who gave the gift acquired the vehicle, boat or aircraft in prescribed circumstances.
221 Section 100 is amended by adding the following subsections:
(1.1) Subject to subsection (1.2), subsection (1.3) applies to a person who registers a vehicle under the vehicle registration legislation if
(a) the person received the vehicle in British Columbia as a gift on or after July 1, 2010 and before April 1, 2013, or
(b) the person received the vehicle outside British Columbia as a gift, the vehicle was brought or sent into British Columbia on or after July 1, 2010 and before April 1, 2013 and tax was not paid and is not payable under the Consumption Tax Rebate and Transition Act by that person in relation to the vehicle.
(1.2) Subsection (1.3) does not apply if any of the following apply in relation to the gift:
(a) the provision of the gift is a taxable supply under Part IX of the Excise Tax Act by a registrant;
(b) the provision of the gift is an exempt supply under Part IX of the Excise Tax Act by a registrant that is a charity;
(c) the donor who gave the gift acquired the vehicle in prescribed circumstances.
(1.3) A person to whom this subsection applies must pay to the government tax at the rate of 12% of the fair market value of the vehicle on the date the vehicle was received in British Columbia as a gift or on the entry date of the vehicle.
222 Section 102 is amended
(a) in subsection (1) by adding ", or who brings or sends into British Columbia, or receives delivery of in British Columbia, tangible personal property exempt from tax under section 142 (5)," after "section 142 (4)",
(b) in subsections (1) and (2) by striking out "government, in respect of each rental period under the lease," and substituting "government",
(c) in subsection (1) by striking out "as if the lease price" and substituting "as if the price",
(d) by repealing subsection (2) (a) and substituting the following:
(a) a person, other than a person who has paid tax under section 82 or 83, purchases in British Columbia, brings or sends into British Columbia or receives delivery of in British Columbia tangible personal property exempt from tax under section 142 (1), (2) or (2.1), , and
(e) in subsection (3) by striking out "at the prescribed time" and substituting "on or before the prescribed date".
223 Section 105 is amended
(a) in subsection (1) by striking out "purchaser of software" and substituting "purchaser in British Columbia who purchases software",
(b) in subsection (2) by striking out "person" and substituting "purchaser" and by striking out "section 106 or 107" and substituting "section 107 or 112", and
(c) by adding the following subsection:
(3) If a collector sells software at a sale in British Columbia to a person who alleges that the person must pay tax under section 107 in relation to the software in accordance with section 107 (1) (b) (i), the collector must nevertheless levy and collect the tax under subsection (1) of this section unless the collector obtains from that person, at or before the time the tax is payable, a declaration in a form acceptable to the director.
224 Section 106 is amended
(a) by repealing subsection (1) and substituting the following:
(1) Subject to subsection (2), this section applies to a purchaser of software if
(a) the purchaser is a BC resident and the software is used, on or with an electronic device ordinarily situated in British Columbia,
(i) by the BC resident,
(ii) by another person at the BC resident's expense,
(iii) by a principal for whom the BC resident acts as agent, or
(iv) by another person at the expense of a principal for whom the BC resident acts as agent, or
(b) the purchaser is a non-resident and the software is used, on or with an electronic device ordinarily situated in British Columbia,
(i) by the non-resident,
(ii) by another person at the non-resident's expense,
(iii) by a principal for whom the non-resident acts as agent, or
(iv) by another person at the expense of a principal for whom the non-resident acts as agent. ,
(b) in subsections (2) and (3) by striking out "person" wherever it appears and substituting "purchaser",
(c) in subsection (2) by striking out "section 107" and substituting "section 105, 107 or 112", and
(d) by adding the following subsections:
(4) Tax payable under subsection (3) must be paid on or before the last day of the month after the month in which the software is first used as referred to in subsection (1) (a) or (b).
(5) Despite subsection (4), tax payable under subsection (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
225 Section 107 is amended
(a) in subsection (1) by striking out "This section applies to a person in relation to" and substituting "Subject to subsection (1.1), this section applies to a purchaser of",
(b) in subsections (1) (a), (2) and (3) (a) and (b) by striking out "person" wherever it appears and substituting "purchaser",
(c) in subsection (1) (a) by adding "and" at the end of subparagraph (ii),
(d) by repealing subsection (1) (b) and (c) and substituting the following:
(b) the purchaser
(i) is in British Columbia when the purchaser purchases the software and purchases the software for use, in the course of the purchaser's business, on or with an electronic device ordinarily situated in British Columbia and on or with an electronic device ordinarily situated outside British Columbia, or
(ii) in the course of the purchaser's business, uses the software or allows the software to be used on or with an electronic device ordinarily situated in British Columbia and on or with an electronic device ordinarily situated outside British Columbia. ,
(e) by adding the following subsections:
(1.1) This section does not apply to a purchaser who must pay tax imposed under section 112 in respect of the software.
(2.1) For the purposes of subsection (2), the estimated use of the software in British Columbia must be determined by a method the director considers reasonable.
(4) Despite subsection (3), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner. ,
(f) in subsection (2) in the description of "BC usage" by striking out "estimated portion of use of the software in British Columbia, as determined in accordance with the regulations," and substituting "estimated use of the software in British Columbia", and
(g) in subsection (3) (a) by striking out "acquired," and substituting "purchased,".
226 Section 108 is amended
(a) in subsections (2), (3) and (5) by striking out "person" and substituting "purchaser",
(b) by repealing subsection (2) (a) and substituting the following:
(a) the estimated use of the software in British Columbia during the BC usage period; ,
(c) in subsection (2) (a) and (c) by striking out "portion of", and
(d) by adding the following subsections:
(2.1) For the purposes of subsection (2), the estimated use of the software in British Columbia must be determined by a method the director considers reasonable.
(4.1) Despite subsection (4), tax payable under subsection (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
227 Section 109 is repealed and the following substituted:
109 (1) If a person
(a) purchased software that is exempt from tax under this Act because the software was to be used for a particular purpose, and
(b) subsequently uses that software, or allows that software to be used, for a purpose other than
(i) the particular purpose, or
(ii) another purpose for which that software would be exempt from tax under this Act if that software were to be used for that purpose,
the person must pay to the government tax in accordance with whichever of section 105, 106 or 107 under which the person would have had to pay tax but for the exemption.
(2) Tax payable under subsection (1) must be paid on or before the last day of the month after the month in which the person first uses the software, or allows the software to be used, as referred to in subsection (1) (b).
(3) Despite subsection (2), tax payable under subsection (1) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
228 The following section is added:
109.1 (1) This section applies to a person in relation to software if
(a) the person used software that was exempt under a prescribed provision of the regulations from tax under this Act,
(b) the prescribed provision of the regulations requires specified conditions to be maintained for a specified period, and
(c) those conditions are not maintained for that period.
(2) A person to whom this section applies must pay to the government tax at the rate of 7% of the purchase price of the software.
(3) Tax payable under subsection (2) must be paid on or before the last day of the month after the month in which the conditions referred to in subsection (1) are not maintained.
(4) Despite subsection (3), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
229 Section 110 is amended
(a) in subsection (1) (a) by striking out "acquired, in or outside British Columbia," and substituting "purchased",
(b) in subsection (1) (b) by adding "other than a user of that software who uses that software only for a purpose referred to in section 113 (2)," after "incorporated into,", and
(c) by repealing subsection (2) and substituting the following:
(2) Tax payable under subsection (1) must be paid on or before the last day of the month after the month in which the person first becomes
(a) a user of the software first referred to in subsection (1) (b), or
(b) a user of the tangible personal property referred to in subsection (1) (b).
(3) Despite subsection (2), tax payable under subsection (1) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
230 Section 111 is amended
(a) by renumbering the section as section 111 (1),
(b) by repealing subsection (1) (b) and substituting the following:
(b) subsequently uses that software, or allows that software to be used, for a purpose other than
(i) a purpose that would entitle the person to receive a refund of tax under section 155 or 156, or
(ii) another purpose for which that software would be exempt from tax under this Act if that software were to be used for that purpose, ,
(c) in subsection (1) by striking out "would have applied to the person" and substituting "under which the person would have had to pay tax", and
(d) by adding the following subsection:
(2) Tax payable under subsection (1) must be paid on or before the last day of the month after the month in which the person first uses the software, or allows the software to be used, as referred to in subsection (1) (b).
231 Section 112 is amended
(a) by repealing subsection (1) and substituting the following:
(1) A small seller who purchases software for resale must pay to the government tax at the rate of 7% of the purchase price of the software. , and
(b) in subsection (2) by striking out "taxes" and substituting "tax" and by striking out "acquired" and substituting "purchased".
232 Section 113 is amended
(a) in subsection (1) by striking out "taxes" and substituting "tax",
(b) in subsections (1) (a) and (3) by striking out "used" and substituting "purchased",
(c) by repealing subsection (1) (b),
(d) in subsection (1) (c) by striking out "that is used" and substituting "purchased" and by striking out "where" and substituting "if",
(e) in subsection (1) by adding the following paragraph:
(d) software, other than prescribed software, that is purchased for the purpose of being incorporated into a prototype, or copies of the prototype made for a prescribed purpose, if the prototype is a result of research and development activities aimed at developing a new or improved product or a new or improved process. , and
(f) in subsection (2) by striking out "the rights comprising".
233 Section 114 is amended by striking out "who must pay tax in accordance with section 112 in respect of the software".
234 Section 116 (5) is repealed.
235 Section 117 is amended
(a) by repealing subsection (1) and substituting the following:
(1) In this section:
"contract amount" means an amount payable under the contract referred to in subsection (2) for or in relation to the modification or processing referred to in subsection (2) (b);
"tax rate value",
(a) in relation to a passenger vehicle other than a modified business vehicle, means the total of the original purchase price of the passenger vehicle and the contract amount, and
(b) in relation to a modified business vehicle, means the total of the original purchase price of the modified business vehicle and the contract amount less the portion of that amount that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle". , and
(b) in subsection (3) (b) (i) to (iv) by striking out "the total of the original purchase price of the passenger vehicle and the contract amount" and substituting "the tax rate value".
236 The following sections are added to Division 1 of Part 5:
117.1 (1) In this section, "resulting tangible personal property" means tangible personal property in its resulting form after completion of a contract referred to in section 116 or 117.
(2) If a person
(a) was exempt, under section 118, from tax imposed under section 116 or 117 because the resulting tangible personal property was to be used for a particular purpose, and
(b) subsequently uses that resulting tangible personal property, or allows that resulting tangible personal property to be used, for a purpose other than
(i) the particular purpose, or
(ii) another purpose for which that resulting tangible personal property would be exempt from tax under section 116 or 117 if that property were to be used for that purpose,
the person must pay to the government tax in an amount equal to the amount of tax that would, but for section 118, have been payable under section 116 or 117.
(3) Tax payable under subsection (2) must be paid on or before the last day of the month after the month in which the person first uses the resulting tangible personal property, or allows the resulting tangible personal property to be used, as referred to in subsection (2) (b).
(4) Despite subsection (3), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
118.1 If the director is satisfied that a purchaser paid tax under section 116 (3) and that, at the time the tangible personal property referred to in section 116 (2) (a) was acquired, the purchaser did not intend to enter into the contract referred to in section 116 (2) (b), the director must refund to the purchaser the amount of tax paid under section 116 (3) in respect of that contract.
237 Section 119 (2) is amended by striking out everything after "the tax is payable," and by adding the following paragraphs:
(a) a declaration in a form acceptable to the director, if required by the regulations,
(b) any information or document required by the regulations, and
(c) any information or document required by the director.
238 Section 120 is amended by adding the following subsection:
(4) Despite subsection (3), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
239 The following section is added:
120.1 (1) If a person
(a) purchased a related service that was exempt from tax under this Act because the related service was to be used for a particular purpose, and
(b) subsequently uses that related service, or allows that related service to be used, for a purpose other than
(i) the particular purpose, or
(ii) another purpose for which that related service would be exempt from tax under this Act if that related service were to be used for that purpose,
the person must pay to the government tax at the rate of 7% of the purchase price of that related service.
(2) Tax payable under subsection (1) must be paid on or before the last day of the month after the month in which the person subsequently uses the related service, or allows the related service to be used, as referred to in subsection (1) (b).
(3) Despite subsection (2), tax payable under subsection (1) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
240 Section 121 (2) is amended by striking out "section 135 (2)" and substituting "section 135".
241 Section 122 is amended by adding "in British Columbia" after "A purchaser of accommodation".
242 Section 123 (3) is repealed.
243 The following sections are added:
123.1 If a collector sells accommodation at a sale in British Columbia to a person who alleges that the accommodation is being purchased for resale, the person must nevertheless pay tax under sections 122 and 123 as if the person were a purchaser and the collector must nevertheless levy and collect the tax under sections 122 and 123 unless the collector obtains, at or before the time the tax is payable,
(a) that person's registration number, or
(b) if that person does not have a registration number, a declaration in a form acceptable to the director from that person.
123.2 (1) If a person purchased accommodation in British Columbia for resale and becomes, for any period, a user of that accommodation, the person must pay to the government tax at the rate of 8% of the purchase price of the accommodation.
(2) Subject to subsection (4), subsection (3) applies to a person in respect of accommodation if
(a) the person purchased accommodation in British Columbia for resale,
(b) the person becomes, for any period, a user of that accommodation, and
(c) at the time the person becomes a user of that accommodation, the accommodation is in a designated accommodation area.
(3) A person to whom this subsection applies must pay to the designated recipient, by paying to the government as agent of the designated recipient, tax on the purchase price of the accommodation at the rate prescribed for the purposes of section 123 (1) for accommodation purchased in the designated accommodation area.
(4) Subsections (1) and (3) do not apply to a person if, when the person becomes a user of the accommodation, the accommodation is used for a purpose for which the accommodation would have been exempt from tax under this Act if the accommodation were to be used for that purpose when the person purchased that accommodation.
(5) Tax payable under subsection (1) or (3) must be paid on or before the last day of the month after the month in which the person first becomes a user of the accommodation.
(6) Despite subsection (5), tax payable under subsection (1) or (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
123.3 (1) If a person
(a) purchased accommodation in British Columbia that was exempt from tax under this Act because the accommodation was to be used for a particular purpose, and
(b) subsequently uses that accommodation, or allows that accommodation to be used, for a purpose other than
(i) the particular purpose, or
(ii) another purpose for which that accommodation would be exempt from tax under this Act if that accommodation were to be used for that purpose,
the person must pay to the government tax at the rate of 8% of the purchase price of the accommodation.
(2) Subsection (3) applies to a person in respect of accommodation if
(a) the person purchased accommodation in British Columbia that was exempt from tax under this Act because the accommodation was to be used for a particular purpose,
(b) the person subsequently uses that accommodation, or allows that accommodation to be used, for a purpose other than
(i) the particular purpose, or
(ii) another purpose for which that accommodation would be exempt from tax under this Act if that accommodation were to be used for that purpose, and
(c) at the time the person uses that accommodation, or allows that accommodation to be used, as referred to in paragraph (b) of this subsection, the accommodation is in a designated accommodation area.
(3) A person to whom this subsection applies must pay to the designated recipient, by paying to the government as agent of the designated recipient, tax on the purchase price of the accommodation at the rate prescribed for the purposes of section 123 (1) for accommodation purchased in the designated accommodation area.
(4) Tax payable under subsection (1) or (3) must be paid on or before the last day of the month after the month in which the person first uses the accommodation, or allows the accommodation to be used, as referred to in subsection (1) (b) or (2) (b).
(5) Despite subsection (4), tax payable under subsection (1) or (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
124.1 Despite the Financial Administration Act, any tax paid under section 123 (1), 123.2 (3) or 123.3 (3) and received by the government must be paid into the consolidated revenue fund.
244 Section 125 is amended
(a) by repealing subsection (1) and substituting the following:
(1) The director must pay from the consolidated revenue fund to the designated recipient amounts equal to the total of
(a) all amounts of tax imposed under sections 123, 123.2 (3) and 123.3 (3) in respect of accommodation in the designated accommodation area that are remitted or paid to the government, and
(b) all amounts of penalties imposed under section 203 that
(i) are in relation to tax under section 123 in respect of accommodation in the designated accommodation area that is not levied as required under this Act, and
(ii) are paid to the government,
less any amounts deducted under subsections (3) and (4) of this section. , and
(b) in subsections (3) and (4) by striking out "section 123" and substituting "sections 123, 123.2 (3) and 123.3 (3)".
245 Section 130 is amended
(a) by adding the following subsections:
(1.1) Subsection (1) of this section does not apply to a purchaser of a telecommunication service if the purchaser must pay tax under section 130.1 in relation to the telecommunication service.
(2.1) If a collector sells a telecommunication service to a person who alleges that the person must pay tax under section 130.1 in relation to the telecommunication service, the collector must nevertheless levy and collect the tax under subsection (1) of this section unless the collector obtains from that person, at the time the tax is payable,
(a) that person's registration number or, if that person does not have a registration number, a declaration in a form acceptable to the director from that person, and
(b) any information or document required by the director. , and
(b) in subsection (3) by adding "or 134.2" after "section 134", by striking out everything after "the tax is payable," and by adding the following paragraphs:
(a) a declaration in a form acceptable to the director, if required by the regulations,
(b) any information or document required by the regulations, and
(c) any information or document required by the director.
246 The following sections are added:
130.1 (1) A purchaser whose primary business is selling or providing telecommunication services and who purchases a telecommunication service for the purpose of selling or providing to other persons more than 90% of the telecommunication service must pay to the government tax at the rate of 7% of the amount equal to the portion of the purchase price of the telecommunication service that is attributable to the portion of the telecommunication service that is purchased other than for the purpose of selling or providing to other persons that telecommunication service.
(2) Tax payable under subsection (1) must be paid on or before the last day of the month after the month in which the telecommunication service is purchased.
(3) Despite subsection (2), tax payable under subsection (1) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
130.2 (1) This section applies to a purchaser of a telecommunication service if
(a) the purchaser must pay tax under section 130.1 in relation to the telecommunication service, and
(b) at the end of a month, the portion of the telecommunication service that is stored, kept or retained by the purchaser for the purpose of selling or providing to other persons that telecommunication service or that has been sold or provided to other persons by the purchaser is more than 90% of that telecommunication service but less than the portion of that telecommunication service, used in calculating the tax payable under section 130.1 (1), that was purchased for the purpose of selling or providing to other persons that telecommunication service.
(2) A purchaser to whom this section applies must pay to the government tax at the rate of 7% of the amount equal to the purchase price of the telecommunication service less the portion of the purchase price of the telecommunication service that is attributable to the portion of the telecommunication service that is stored, kept or retained by the purchaser for the purpose of selling or providing to other persons that telecommunication service or that has been sold or provided to other persons by the purchaser.
(3) The amount of tax payable under subsection (2) by a purchaser in relation to the telecommunication service is reduced by the amount of tax previously paid under that subsection and section 130.1 by the purchaser in relation to that telecommunication service.
(4) Tax payable under subsection (2) must be paid on or before the last day of the month after the month referred to in subsection (1) (b) in relation to the purchaser of the telecommunication service.
(5) Despite subsection (4), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
130.3 (1) This section applies to a purchaser of a telecommunication service if
(a) the purchaser must pay tax under section 130.1 in relation to the telecommunication service, and
(b) at the end of a month, 90% or less of the telecommunication service is stored, kept or retained by the purchaser for the purpose of selling or providing to other persons that telecommunication service or has been sold to other persons by the purchaser.
(2) A purchaser to whom this section applies must pay to the government tax at the rate of 7% of the purchase price of the telecommunication service.
(3) The amount of tax payable under subsection (2) by a purchaser in relation to the telecommunication service is reduced by the amount of tax paid under sections 130.1 and 130.2 by the purchaser in relation to that telecommunication service.
(4) Tax payable under subsection (2) must be paid on or before the last day of the month after the month referred to in subsection (1) (b) in relation to the purchaser of the telecommunication service.
(5) Despite subsection (4), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
132.1 (1) If a person
(a) purchased a telecommunication service that was exempt from tax under this Act because the telecommunication service was to be used for a particular purpose, and
(b) subsequently uses that telecommunication service, or allows that telecommunication service to be used, for a purpose other than
(i) the particular purpose, or
(ii) another purpose for which that telecommunication service would be exempt from tax under this Act if that telecommunication service were to be used for that purpose,
the person must pay to the government tax at the rate of 7% of the purchase price of that telecommunication service.
(2) Tax payable under subsection (1) must be paid on or before the last day of the month after the month in which the person first uses the telecommunication service, or allows the telecommunication service to be used, as referred to in subsection (1) (b).
(3) Despite subsection (2), tax payable under subsection (1) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
247 Section 133 is amended
(a) in subsection (1) (a) by striking out "who, under section 143 (b) (ii), acquired exempt from tax" and substituting "who purchased exempt from tax under section 134.2 (2) (b) (ii)",
(b) in subsection (1) by striking out "had acquired" and substituting "had purchased",
(c) in subsection (1) by striking out "lessor" and substituting "seller", and
(d) by adding the following subsection:
(3) Despite subsection (2), tax payable under subsection (1) by a registrant must be paid on or before the prescribed date and in the prescribed manner.
248 Section 134 is amended by striking out "section 135 (2)," and substituting "section 135," and by striking out "made for the sole purpose of selling to other persons the rights comprising" and substituting "made solely for the purpose of selling or providing to other persons".
249 The following sections are added to Division 5 of Part 5:
134.1 The sending or receiving of a telecommunication by means of an electronic device that is ordinarily situated in British Columbia is exempt from tax imposed under this Division if
(a) the telecommunication originates outside British Columbia and is received outside British Columbia, and
(b) any charges in respect of the telecommunication are segregated on the invoice provided to the purchaser of the telecommunication service.
134.2 (1) In this section, "content", in relation to a telecommunication service, means a telecommunication referred to in paragraph (d) (i) to (v) of the definition of "telecommunication service".
(2) Subject to section 135, a telecommunication service described in paragraph (d) of the definition of "telecommunication service" is exempt from tax imposed under this Division if the telecommunication service is purchased for the purpose of
(a) public broadcast by a licensed radio or television broadcaster,
(b) making copies of the content of the telecommunication service for
(i) public broadcast by a licensed radio or television broadcaster,
(ii) public exhibition in a movie theatre or other public venue, or
(iii) sale or lease,
(c) copying or incorporating the content of the telecommunication service into another telecommunication service for
(i) public broadcast by a licensed radio or television broadcaster,
(ii) public exhibition in a movie theatre or other public venue, or
(iii) sale or lease, or
(d) copying or incorporating the content of the telecommunication service into tangible personal property or software for sale or lease.
250 The heading to Division 6 of Part 5 is repealed and the following substituted:
Division 6 – Exemptions in Relation to Taxable Service Purchased by or from Small Seller .
251 Section 135 is repealed and the following substituted:
135 The exemptions set out in sections 121 (2) [exemption if related service purchased for resale], 134 [exemption if telecommunication service purchased for resale] and 134.2 [exemption in relation to copying content of telecommunication service or broadcasting] and under prescribed provisions of the regulations do not apply in relation to a small seller who purchases a taxable service.
252 Section 136 is amended by striking out "who must pay tax in accordance with section 135".
253 Section 140 is repealed and the following substituted:
140 Fuel, as defined in the Motor Fuel Tax Act, is exempt from tax imposed under Divisions 2 to 10 and 12 of Part 3 of this Act.
254 Section 141 is amended
(a) in subsection (1) by adding "subsection (1.1) and" after "Subject to" and by striking out "99 (3)" and substituting "99 (6)",
(b) in subsections (1) (a) by striking out "used" and substituting "purchased in British Columbia, brought or sent into British Columbia or delivered in British Columbia",
(c) in subsection (1) (b) by striking out "purchased to be attached" and substituting "purchased in British Columbia, brought or sent into British Columbia or delivered in British Columbia for the purpose of being attached",
(d) in subsection (1) (c) by adding "purchased in British Columbia, brought or sent into British Columbia or delivered in British Columbia for the purpose of being" before "used",
(e) in subsection (1) (d) by striking out "that is to be" and substituting "that is purchased in British Columbia, brought or sent into British Columbia or delivered in British Columbia for the purpose of being",
(f) by repealing subsection (1) (f),
(g) by adding the following subsection:
(1.1) The exemptions under subsection (1) do not apply to tangible personal property that is leased. , and
(h) in subsection (4) by striking out "the purchaser of the tangible personal property" and substituting "the person who purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia, the tangible personal property".
255 Section 142 is amended
(a) by adding the following subsections:
(2.1) A person who brings or sends into British Columbia, or receives delivery of in British Columbia, tangible personal property is exempt from tax imposed under Part 3 in respect of the bringing or sending into British Columbia, or delivery in British Columbia, of the tangible personal property if the person brought or sent into British Columbia, or received delivery of in British Columbia, the tangible personal property for the purpose only of leasing the property to other persons.
(5) A person who brings or sends into British Columbia, or receives delivery of in British Columbia, tangible personal property is exempt from tax imposed under Part 3 in respect of the bringing or sending into British Columbia, or delivery in British Columbia, of the tangible personal property if the person
(a) brought or sent into British Columbia, or received delivery of in British Columbia, the tangible personal property solely for the purposes of
(i) leasing the property to other persons, and
(ii) occasionally, under an agreement, supplying the property with a person to operate it, and
(b) capitalizes the tangible personal property as lease inventory in the person's business accounting records. , and
(b) in subsection (3) by striking out "subsection (1) or (2)" and substituting "subsection (1), (2) or (2.1)".
256 Section 143 is amended by striking out "section 89 (2)," and substituting "sections 89 (2) and 90 (4)," and by striking out "or Division 5 of Part 5 if the recording is acquired" and substituting "if the recording is brought or sent into British Columbia, delivered in British Columbia, purchased or leased".
257 Section 145 is amended
(a) by repealing subsection (1) and substituting the following:
(1) Subsection (1.1) applies to a collector if the collector sells tangible personal property at a sale in British Columbia, leases tangible personal property, sells software or causes the tangible personal property or software to be delivered in British Columbia to a person who alleges that
(a) the tangible personal property is exempt under section 141, 142 or 143 or under prescribed provisions of the regulations from tax imposed under Part 3, or
(b) the software is exempt under section 113 (1) or under prescribed provisions of the regulations from tax imposed under Part 4.
(1.1) A collector to whom this subsection applies must nevertheless levy and collect the tax under Part 3 or 4 in respect of the tangible personal property or software unless the collector obtains from that person, at or before the time the tax is payable,
(a) a declaration in a form acceptable to the director, if required by the regulations,
(b) any information or document required by the regulations, and
(c) any information or document required by the director. , and
(b) in subsection (2) by striking out everything after "the tax is payable," and by adding the following paragraphs:
(a) a declaration in a form acceptable to the director, if required by the regulations,
(b) any information or document required by the regulations, and
(c) any information or document required by the director.
258 Section 146 is amended
(a) in subsections (1) and (2) by striking out "where" and substituting "in which", and
(b) in subsection (2) by striking out "a rental period under".
259 Section 147 is amended
(a) in subsection (1) (a) by striking out "section 37 (3), (4) or (5), 49 (10), 95 (3), 119 (2), 130 (3) or 145 (1) or (2)" and substituting "section 37 (3), (4), (5) or (6), 49 (10), (11) or (12), 92 (2), 93 (4), 95 (3), 105 (3), 119 (2), 123.1, 130 (2.1) or (3) or 145 (1.1) or (2)",
(b) in subsections (1) (a) and (2) (a) by striking out "prescribed section of the regulations in circumstances where" and substituting "prescribed provision of the regulations in circumstances in which",
(c) in subsections (1) (a) and (2) (a) by striking out "or document referred to in" and substituting "and document required under",
(d) in subsections (1) (b) and (2) (b) by striking out "or document referred to in paragraph (a)," and substituting "and document required under the applicable section,", and
(e) in subsection (2) (a) by striking out "a rental period under" and by striking out "145 (1)" and substituting "145 (1.1)".
260 Section 151 is amended by striking out "in respect of the lease price for a rental period" and substituting "in respect of a lease" and by striking out "for that rental period".
261 Section 152 is amended
(a) in subsection (1) (a) by striking out "where" and substituting "in which",
(b) in subsection (2) by striking out "a collector, in error, has remitted to the government an amount levied as taxes in circumstances where" and substituting "a collector has remitted to the government an amount in circumstances in which", and
(c) in subsection (2) (b) by striking out "as taxes".
262 Section 153 (1) (a) is amended
(a) by striking out "section 37 (3), (4) or (5), 44 (2), 49 (10), 95 (3), 119 (2), 130 (3) or 145 (1) or (2)" and substituting "section 37 (3), (4), (5) or (6), 44 (2), 49 (10), (11) or (12), 92 (2), 93 (4), 95 (3), 105 (3), 119 (2), 123.1, 130 (2.1) or (3) or 145 (1.1) or (2)",
(b) by striking out "prescribed section of the regulations in circumstances where" and substituting "prescribed provision of the regulations in circumstances in which", and
(c) by striking out "or document referred to in" and substituting "and document required under".
263 The following section is added:
153.1 If the director is satisfied that
(a) a person was required to pay to the Insurance Corporation of British Columbia an amount of tax under section 37, 49, 50, 52 or 100 in circumstances in which the person would not have been required to pay the amount if the Insurance Corporation of British Columbia had obtained from the person, at or before the time the tax was payable, the declaration, information and document required under section 30 (7), and
(b) the person would not have been required to pay the amount of tax to the Insurance Corporation of British Columbia but for section 30 (7),
the director must refund to the person the amount of tax paid.
264 Section 155 (1) is repealed and the following substituted:
(1) In this section, "Taxation Agreement" has the same meaning as in section 6.1 of the Nisga’a Final Agreement Act.
265 Section 159 (2) (c) is repealed and the following substituted:
(c) the person is a registrant at the time the transaction occurs, .
266 Section 160 (1) (b) is amended by adding "or under a regulation made under section 243" after "this Part" and by adding "of this subsection" after "paragraph (a)".
267 Section 161 is amended
(a) by repealing paragraph (a) and substituting the following:
(a) a person as a small seller paid tax
(i) under section 37 in accordance with section 89 in respect of eligible tangible personal property,
(ii) under section 49 in accordance with section 90 in respect of eligible tangible personal property,
(iii) under section 55 in respect of eligible tangible personal property,
(iv) under section 112 in respect of software, or
(v) under Division 1, 2, 4 or 5 of Part 5 in respect of a taxable service purchased for resale, and , and
(b) by striking out "the amount of tax paid by that person referred to in paragraph (a)." and substituting "the amount of tax referred to in paragraph (a) that was paid by that person."
268 Section 162 is amended by striking out "and" at the end of paragraph (a) and by adding the following paragraphs:
(c) if authorized by the regulations, may refund to an eligible charity who applies for a refund all or part of an amount paid under this Act by a person, and
(d) if required by the regulations, must refund to an eligible charity who applies for a refund all or part of an amount paid under this Act by a person.
269 Section 165 is amended
(a) by repealing subsection (1) and substituting the following:
(1) To claim a refund, other than under section 155 or 156, a person or an eligible charity must submit to the director
(a) subject to the regulations, a written application in the form and manner satisfactory to the director and signed,
(i) in the case of a claim by an eligible charity, by an authorized representative of the eligible charity, or
(ii) in any other case, by the person who paid or remitted the amount claimed, and
(b) any information or document required by the director.
(1.1) For the purposes of subsection (1) (a) (i), if the eligible charity making the claim is a corporation, the application must be signed by an authorized representative who is a member of the board of directors or an authorized employee of the corporation. ,
(b) in subsection (2) by striking out "subsection (1) (a)," and substituting "subsection (1) (a) (ii),", and
(c) in subsection (3) by adding "or an eligible charity" after "person".
270 Section 169 is amended
(a) in subsections (1) and (3) by adding "or provide" after "must not sell",
(b) in subsections (1) (b) and (3) (b) by adding "or provides" after "sells",
(c) by adding the following subsection:
(1.1) Subsection (2) applies to a lessor who does one or more of the following:
(a) enters into leases in British Columbia with a lessee;
(b) leases, to a lessee or any other person referred to in the definition of "lessee", tangible personal property that is in British Columbia at the time the lease is entered into;
(c) transfers possession of or delivers the tangible personal property to a lessee, or any other person referred to in the definition of "lessee", in British Columbia. ,
(d) in subsection (2) by striking out "A lessor must not lease tangible personal property in British Columbia" and substituting "A lessor to whom this subsection applies must not do one or more of the activities referred to in subsection (1.1) (a) to (c)",
(e) in subsection (2) (a) by striking out "enters into the lease," and substituting "does the activity,",
(f) in subsection (4) by adding "sell or" after "A vendor must not", and
(g) in subsection (4) (b) by adding "sells or" before "provides".
271 Section 170 is repealed and the following substituted:
170 (1) This section applies to a contractor who
(a) has entered into an agreement referred to in section 79 (1) (c) or (2) (c) [contractor exempt from tax under section 37 or 49] in respect of liability for tax imposed under section 80 in relation to a supply of tangible personal property, or
(b) has entered into an agreement referred to in section 80.5 (6) (a) [tax on tangible personal property used by contractor to improve real property] in respect of liability for tax imposed under section 80.6 in relation to a supply of tangible personal property.
(2) A contractor to whom this section applies must not supply the tangible personal property referred to in subsection (1) unless the contractor is registered under section 168 at the time the contractor supplies the tangible personal property.
272 Section 172 is amended
(a) in subsections (1) and (2) by striking out "or software" wherever it appears,
(b) by adding the following subsections:
(2.1) Subject to subsection (2.2), a person must be registered under section 168 at the time the person provides software for use on or with an electronic device ordinarily situated in British Columbia or provides a telecommunication service, if the person is located in Canada but outside British Columbia and, in the ordinary course of business, does all of the following:
(a) solicits persons in British Columbia for orders to purchase software or a telecommunication service, by advertising or any other means;
(b) accepts orders to purchase software or a telecommunication service, if the orders to purchase originate from locations in British Columbia;
(c) sells or provides software or a telecommunication service to a person in British Columbia for use or benefit
(i) by the person,
(ii) by a third person at the expense of the person to whom the software or telecommunication service is sold or provided,
(iii) by a principal for whom the person acts as agent, or
(iv) by a third person at the expense of the principal for whom the person to whom the software or telecommunication service is sold or provided acts as agent.
(2.2) Subsection (2.1) does not apply to a person if the person sells only software or a telecommunication service that is exempt from tax imposed under this Act. , and
(c) in subsection (3) by adding "or (2.1)" after "subsection (1)".
273 Section 173 (3) is amended by adding "under section 168" after "person's registration".
274 Section 179 is amended
(a) in subsection (1) by striking out "in relation to tangible personal property sold or leased by a collector or to software or a taxable service sold by a collector," and substituting "in relation to tangible personal property, software or a taxable service sold or provided by a collector or in relation to tangible personal property leased by a collector as lessor,",
(b) by adding the following subsections:
(1.1) Subsection (1) does not apply to a collector in relation to tax imposed under section 49, 52, 93 or 101 (2) unless the collector causes the tangible personal property to be delivered into British Columbia.
(1.2) If tax is imposed under section 80.6 in relation to tangible personal property used as referred to in that section by a collector, the collector must levy and collect the tax at the time the tax is payable in accordance with that section.
(1.3) If tax is imposed under this Act in relation to a gift of a vehicle, boat or aircraft given by a collector to a person who must pay tax imposed under section 100 in respect of the gift, the collector must levy and collect the tax at the time the tax is payable in accordance with section 31 (1).
(4) A direct seller must remit to the government, on or before the prescribed date and in the prescribed manner, amounts of tax under section 99 (4) collected by the direct seller. ,
(c) in subsection (2) by striking out "at the prescribed time" and substituting "on or before the prescribed date" and by striking out "tax under this Act levied" and substituting "tax levied under this Act", and
(d) in subsection (3) by striking out "remit to the government the amount collected at the prescribed time" and substituting "remit the amount collected to the government on or before the prescribed date".
275 Section 180 is amended
(a) in subsections (1) and (2) by adding "or provides" after "sells", and
(b) by adding the following subsection:
(4) Despite sections 179 (3) and 184, if an independent sales contractor has paid tax imposed under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act, in relation to an exclusive product and for which the independent sales contractor has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act, the independent sales contractor may retain the amount collected under subsection (1) or (2) of this section.
276 Section 182 (2) is amended by striking out "tax" and substituting "or remitted all amounts payable by the holder" and by striking out "acquired" and substituting "purchased".
277 The following section is added:
182.1 (1) This section applies to a holder of a special occasion licence in relation to liquor sold under the licence if
(a) the licence is issued before April 1, 2013, and
(b) on or after April 1, 2013, the holder of the licence sells the liquor.
(2) Despite sections 179 (3) and 182 (2), the holder of the special occasion licence must remit to the government an amount equal to the amount of tax levied under this Act by the holder in relation to the sale of the liquor, whether or not collected, less the total of
(a) the amount of tax under section 37 previously paid, in accordance with section 98 (1), by the holder of the licence in relation to the purchase of the liquor and for which the holder has not obtained and is not entitled to obtain a refund under this Act, and
(b) the amount of tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act, previously paid by the holder of the licence in relation to the purchase of the liquor and for which the holder has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act.
(3) Despite section 179 (2), an amount to be remitted under subsection (2) of this section must be remitted to the government on or before the last day of the month after the month in which the special occasion licence expires.
(4) A holder of a special occasion licence who must remit an amount under subsection (2) must file with the director at the time the amount is remitted a return in a form specified by the director.
278 Section 183 is repealed and the following substituted:
183 (1) Subject to section 182 (1), a small seller must not levy or collect tax under this Act.
(2) A small seller must keep records as required by the regulations.
279 Section 185 (1) is repealed and the following substituted:
(1) Subject to subsection (1.1) and the regulations, a registrant who remits tax to the government as required under this Act in relation to a reporting period may deduct from the remittance and retain a prescribed allowance for the reporting period.
(1.1) Subsection (1) does not apply in relation to a remittance of tax imposed under section 123.
280 Section 186 is amended
(a) by renumbering the section as section 186 (1),
(b) in subsection (1) by striking out "at the prescribed time" and substituting "on or before the prescribed date", and
(c) by adding the following subsection:
(2) At the time of filing a return under subsection (1), the person must submit to the director any information required by the director.
281 Section 191 is amended
(a) in subsection (1) by adding "or an agent of the government of Canada" after "government of Canada", and
(b) in subsections (3), (4) and (6) by adding "or the agent of the government of Canada" after "government of Canada".
282 Section 192 is amended
(a) in subsection (1) by adding "who is not a registrant" after "A person",
(b) in subsection (1) by adding the following paragraphs:
(b.1) section 51.1 [tax if tangible personal property no longer for temporary use];
(d.1) section 61.1 [tax if sale and lease-back of conveyance for which tax paid under former Act];
(i.1) section 80.3 [tax on tangible personal property used to improve real property if contractor obtained refund];
(i.2) section 80.4 [tax if change in use of tangible personal property used to improve real property];
(i.3) section 80.5 [transitional tax on tangible personal property used by contractor to improve real property];
(i.4) section 80.7 [transitional tax on tangible personal property incorporated into property subject to tax under New Housing Transition Tax and Rebate Act];
(i.5) section 80.8 [transitional tax on mobile homes affixed to land situated in British Columbia];
(k.1) section 82.1 [tax on parts or material if property containing parts or material used for new purpose];
(k.2) section 82.2 [tax if conditions for exemption not maintained for specified period];
(k.3) section 82.3 [tax if change in use of vehicle, boat or aircraft exempt from tax under Consumption Tax Rebate and Transition Act];
(m.1) section 84.1 [tax if dealer or manufacturer change use of motor vehicle];
(p.1) section 102 [tax on leased property occasionally supplied with operator];
(p.2) section 106 [tax on use of software on device in British Columbia];
(s.1) section 109.1 [tax if conditions of exemption for software not maintained for specified period];
(u.1) section 117.1 [tax if resulting property used for new purpose];
(v.1) section 120.1 [tax if change in use of related service];
(v.2) section 123.2 [tax if change in use of accommodation purchased for resale];
(v.3) section 123.3 [tax if accommodation used for new purpose];
(v.4) section 130.1 [tax on telecommunication service purchased substantially for resale];
(v.5) section 130.2 [additional tax on telecommunication service purchased substantially for resale];
(v.6) section 130.3 [tax on telecommunication service if no longer substantially for resale];
(v.7) section 132.1 [tax if telecommunication service used for new purpose]; ,
(c) by repealing subsection (1) (o) and (u), and
(d) by adding the following subsection:
(3) A person must file a taxpayer return with the director if the person must pay tax imposed under any of the following sections:
(a) section 86 [tax if change in use of property for which refund received under taxation agreement];
(b) section 111 [tax if change in use of software for which refund received under taxation agreement].
283 Section 192 (1) (i.4) and (i.5) is repealed.
284 Section 193 (2) is amended by striking out "at or before the prescribed time" and substituting "on or before the prescribed date".
285 Section 194 is amended
(a) in subsection (2) by striking out "in order to do any of the following:" and substituting "and may do any of the following at the specified location:",
(b) by repealing subsection (2) (b) and (c) and substituting the following:
(b) inspect tangible personal property manufactured, acquired, sold, leased, stored or used by the person;
(c) inspect software developed, provided, acquired or sold by the person;
(d) inspect a related service or a telecommunication service provided, acquired or sold by the person;
(e) inspect accommodation offered or available for sale, provided, acquired, sold or used by the person;
(f) inspect or ascertain the quantity, value or use of tangible personal property manufactured, acquired, sold, leased, stored or used by the person;
(g) inspect or ascertain the volume, value or use of software developed, provided, acquired, sold, stored or used by the person;
(h) inspect or ascertain the volume, value or use of a related service or a telecommunication service provided, acquired, sold, stored or used by the person;
(i) inspect or ascertain the volume, value or use of accommodation offered or available for sale, provided, acquired, sold or used by the person;
(j) inspect the specified location and any activities carried out at the specified location. ,
(c) in subsection (5) by striking out "subsection (2) (a) to (c)." and substituting "subsection (2) (a) to (j).", and
(d) in subsection (6) by striking out "a client" and substituting "a particular client or a particular former client".
286 The following section is added to Division 1 of Part 9:
196.1 A record certified by the director to be a copy of a record obtained by the director under this Act is evidence of the nature and content of the original.
287 Section 197 (2) is amended by adding "or 206.1" after "section 206".
288 Section 199 is amended by adding the following subsection:
(3.1) If it appears from an inspection, audit or examination or from other information available to the director that a person is required under the regulations to repay all or part of a refund paid to the person under this Act, the director must
(a) calculate, in a manner and by a procedure the director considers adequate and expedient, the amount required to be repaid, and
(b) make an assessment against the person in an amount equal to the amount calculated under paragraph (a).
289 Section 202 is amended
(a) by adding "170," after "section 169,", and
(b) in paragraph (a) by striking out "collected and remitted" and substituting "levied and remitted or required to be levied and remitted".
290 Section 203 is amended
(a) by adding the following subsections:
(1.1) If it appears from an inspection, audit or examination or from other information available to the director that a collector has not levied tax under this Act in accordance with section 37 (3), (4), (5) or (6), 44 (2), 49 (10), (11) or (12), 92 (2), 93 (4), 95 (3), 105 (3), 119 (2), 123.1, 130 (2.1) or (3) or 145 (1.1) or (2) when the collector had reason to believe that the person was not entitled to the claim alleged for the purposes of the applicable section, the director may
(a) calculate, in a manner and by a procedure the director considers adequate and expedient, the tax not levied, and
(b) impose on the collector a penalty equal to the amount calculated under paragraph (a) of this subsection.
(2.1) A collector who has paid an amount imposed under subsection (1) or (1.1) may, in a court of competent jurisdiction, sue the person who was liable to pay the tax in order to recover an amount that may not exceed the difference between the amount imposed under subsection (1) or (1.1) and the amount of tax that the collector did not levy as required under this Act but that the person paid under this Act.
(2.2) The collector may retain any amount recovered in the legal proceeding referred to in subsection (2.1) as compensation for the amount paid under subsection (1) or (1.1). , and
(b) in subsections (2) and (3) by adding "or (1.1)" after "subsection (1)".
291 Section 204 is amended
(a) by repealing subsection (1) and substituting the following:
(1) In prescribed circumstances, the director must impose on a person who has declared incorrect information in a declaration required under section 37 (6) (b) or 49 (12) (b) in relation to an exemption claimed by another person under section 80.1 (1) or (2) a penalty equal to the amount of tax that was not paid in reliance on the declaration. , and
(b) in subsection (2) by striking out "certification" and substituting "declaration".
292 Section 205 (c) is amended by striking out everything after "a penalty equal to" and by adding the following subparagraphs:
(i) in prescribed circumstances, a prescribed amount that is less than 10% of the amount not remitted or paid, or
(ii) in any other case, 10% of the amount not remitted or paid.
293 Section 206 is repealed and the following substituted:
206 (1) In this section:
"non-assessed amount", in relation to a particular period, means an amount owing to the government under this Act for which a notice of assessment has not been issued under this Act, including any interest on that amount that has accrued by the beginning of the period, but not including any penalty imposed under this Act and any interest on that penalty;
"refund amount", in relation to a person for a particular period, means an amount equal to the amount
(a) that the person is entitled to receive from the government as a refund under Part 7, including any interest on that amount that has accrued by the beginning of the period, and
(b) on which interest payable by the government would be accruing under the Financial Administration Act but for this section.
(2) Subject to this section, the director may assess at any time interest, calculated at the prescribed rate and in the prescribed manner, on an amount owing to the government under this Act until the date that a notice of assessment is issued in relation to the amount owing.
(3) The director must assess interest on a penalty imposed under section 203 as if the penalty were an amount owing to the government from the date the collector would have been required under this Act to remit the tax to the government if the collector had levied the tax as required under this Act.
(4) Subsection (5) applies in relation to an assessment of interest for a particular period if
(a) the director is satisfied, based on an inspection, audit or examination or on other information available to the director, that for the particular period
(i) a person owes a non-assessed amount to the government, and
(ii) the person is eligible to receive a refund amount from the government, and
(b) the non-assessed amount referred to in paragraph (a) (i) exceeds the refund amount referred to in paragraph (a) (ii).
(5) In relation to an assessment of interest for a particular period to which this subsection applies, interest may be assessed under subsection (2) in relation to a non-assessed amount for the particular period by assessing interest on the amount equal to the non-assessed amount for the particular period less the refund amount for the particular period.
(6) If interest is assessed under subsection (2) for a particular period in accordance with subsection (5), despite the Financial Administration Act and the regulations under that Act, no interest is payable for the particular period by the government in relation to the person's refund amount.
(7) Subsection (8) applies in relation to a particular period if
(a) the director is satisfied, based on an inspection, audit or examination or on other information available to the director, that for the particular period
(i) a person owes a non-assessed amount to the government, and
(ii) the person is eligible to receive a refund amount from the government, and
(b) the refund amount referred to in paragraph (a) (ii) exceeds the non-assessed amount referred to in paragraph (a) (i).
(8) In relation to a particular period to which this subsection applies, interest may not be assessed under subsection (2) in relation to the non-assessed amount for the particular period.
(9) If interest may not be assessed under subsection (2) for a particular period in accordance with subsection (8), for the purposes of the regulations under section 27 (1) (c) of the Financial Administration Act, the amount owing by the government for the particular period is deemed to be reduced by the non-assessed amount for that particular period.
(10) For the purposes of this section, the director may determine, in a manner and by a procedure the director considers adequate and expedient, when an amount became owing to the government.
(11) For the purposes of this section and the regulations under section 27 (1) (c) of the Financial Administration Act, the director may determine, in a manner and by a procedure the director considers adequate and expedient, when an amount became owing by the government.
(12) For the purposes of this section, a period of time ends and a new period may begin if
(a) the non-assessed amount or refund amount changes, or
(b) a notice of assessment is issued in relation to all or part of a non-assessed amount.
206.1 The director may assess at any time interest, calculated at the prescribed rate and in the prescribed manner, on an amount owing to the government under this Act from the date that a notice of assessment is issued in relation to the amount owing.
294 Section 207 is amended
(a) in subsections (1) and (3) by adding "levy," before "collect or remit" wherever it appears, and
(b) in subsection (2) (d) by striking out "receiving order" and substituting "bankruptcy order".
295 Section 209 (5) is amended by striking out "sections 165 (2)" and substituting "sections 165".
296 Section 211 (1) (e) is amended by adding the following subparagraph:
(iii.1) section 206.1 [interest after notice of assessment issued]; .
297 Section 216 (2) is amended by striking out everything after "the director considers adequate and expedient, of" and by adding the following paragraphs:
(a) tax that would normally be levied under this Act by the person in a month, and
(b) tax that would normally be paid under this Act by the person in a month.
298 Section 221 is amended
(a) in subsection (1) by adding the following definition:
"amount owing" means an amount remaining unpaid or unremitted, any related penalty and any interest on that amount and the penalty; ,
(b) in subsection (1) in the definition of "property" by striking out "collected" and substituting "levied",
(c) in subsection (3) by striking out "amount remaining unpaid, any related penalty and any interest on that amount and the penalty." and substituting "amount owing.",
(d) in subsection (7) by adding "any related penalty and any interest on that amount and the penalty" after "or both,",
(e) by repealing subsections (8) and (9) and substituting the following:
(8) In relation to a certificate of lien registered under subsection (2) (a) against the real property of a person, the director may register a certificate of lien in the form prescribed for the purposes of subsection (2) (a) in the appropriate land title office in the same manner that a charge is registered under the Land Title Act if
(a) the certificate of lien registered under subsection (2) (a) against the real property of the person contains a statement of the amount owing, and
(b) the director is satisfied that the amount referred to in paragraph (a) of this subsection that is stated in that certificate of lien is incorrect.
(8.1) In relation to a financing statement registered under subsection (2) (b) against the personal property of a person, the director may register a financing change statement, as defined in the Personal Property Security Act, in the personal property registry if
(a) the financing statement registered under subsection (2) (b) against the personal property of the person contains a statement of the amount owing, and
(b) the director is satisfied that the amount referred to in paragraph (a) of this subsection that is stated in that financing statement is incorrect.
(8.2) A certificate of lien registered under subsection (8) and a financing change statement registered under subsection (8.1) must contain a revised statement of the amount owing.
(9) On registration of a certificate of lien against the real property of a person under subsection (8), the certificate of lien registered under subsection (2) (a) against the real property of the person is, at the same time it was originally registered, deemed to be revised to set out the amount owing as stated in the certificate of lien registered under subsection (8).
(9.1) On registration of a financing change statement against the personal property of a person under subsection (8.1), the financing statement registered under subsection (2) (b) against the personal property of the person is, at the same time it was originally registered, deemed to be revised to set out the amount owing as stated in the financing change statement registered under subsection (8.1). , and
(f) in subsection (15) by striking out "the section 256" and substituting "section 256".
299 Section 224 (4) is repealed and the following substituted:
(4) If, before the expiry of the limitation period that applies under subsection (2) to an amount claimed, a person acknowledges liability in respect of the amount claimed, the date of the notice of assessment is deemed to be the day on which the acknowledgement is made.
(5) Subsection (4) does not apply to an acknowledgment, other than an acknowledgement referred to in subsection (6), unless the acknowledgment is
(a) in writing,
(b) signed, by hand or by electronic signature within the meaning of the Electronic Transactions Act,
(c) made by the person making the acknowledgment or the person's agent, and
(d) made to the government or an agent of the government.
(6) In the case of an amount claimed to which the limitation period under subsection (2) applies, for the purposes of subsection (4), part payment of the amount by the person against whom the claim is or may be made or by the person's agent is an acknowledgment by the person against whom the claim is or may be made of liability in respect of the claim.
(7) Section 24 (2), (4) and (10) of the Limitation Act applies for the purposes of this section.
(8) The liability of a person for the payment of an amount owing to the government under this Act is not affected by the expiry of the limitation period that applies under subsection (2) to the amount claimed.
300 Section 228 (1) (c) is repealed and the following substituted:
(c) as provided in, or ordered under, section 239 or 242 of the Family Law Act or section 8.2 or 9 of the Family Maintenance Enforcement Act; .
301 Section 230 is amended
(a) in subsection (2) by striking out "194 (7)" and substituting "194 (3) (a) or (7)", and
(b) in subsection (3) (a) by striking out "a claim for a refund, a return, a certificate" and substituting "a return, a declaration, an application for a refund".
302 Section 238 is amended by repealing paragraph (e) and by adding the following paragraph:
(e.1) for the purpose of calculating the tax payable under section 84.1 (2) to (5), respecting the calculation of tax payable under that section, which may include a calculation based on some or all of the inventory of the dealer or manufacturer; .
303 Section 239 is repealed and the following substituted:
239 The Lieutenant Governor in Council may make regulations prescribing a period for the purposes of the descriptions of "BC usage" and "total usage" in section 107 (2), which period may be different for BC usage and total usage.
304 Section 240 (1) is amended
(a) in paragraph (a) by striking out "method by which a purchase price" and substituting "manner by which an amount",
(b) by adding the following paragraph:
(a.1) for the purposes of section 26 (6) [purchase price if bundled purchase], respecting the manner by which an amount may be attributed to the purchase of the accommodation to which that section applies as the purchase price of the accommodation; ,
(c) in paragraph (c) by striking out "section 123 (1)," and substituting "sections 123 (1), 123.2 (3) and 123.3 (3),", and
(d) in paragraph (e) by adding "for the purpose of section 125 (2) (a)," before "prescribing".
305 Section 241 is amended
(a) by repealing subsection (1) (b) and substituting the following:
(b) exempting, in whole or in part, any tangible personal property, software or taxable service from taxation under this Act; , and
(b) by repealing subsection (2) and substituting the following:
(2) For the purposes of section 137 [taxable component sold with a non-taxable component for single price], the Lieutenant Governor in Council may make regulations setting conditions of, or limitations on, the application of an exemption under that section.
306 Section 242 is amended
(a) by renumbering the section as section 242 (1),
(b) in subsection (1) (a) by adding "of an amount paid or remitted under this Act by the person" after "person",
(c) in subsection (1) by adding the following paragraph:
(a.1) permitting or requiring the payment of a refund to an eligible charity of an amount paid under this Act by a person; , and
(d) by adding the following subsections:
(2) The Lieutenant Governor in Council may make regulations respecting applications for a refund under section 165.
(3) The Lieutenant Governor in Council may make regulations respecting the repayment of all or part of a refund obtained under this Act, including, without limitation, regulations doing one or more of the following:
(a) requiring a person to repay a refund paid to the person;
(b) establishing circumstances in which a refund must be repaid;
(c) setting conditions of, or limitations on, the repayment of a refund.
307 Section 244 is amended
(a) by adding the following subsection:
(0.1) In this section, "client" means a particular client or a particular former client. ,
(b) in subsections (1) and (2) by striking out "records" and substituting "a record or a part of a record",
(c) in subsection (1) (a) by striking out "that are" in both places and substituting "that is",
(d) in subsections (1) (b) and (2) (a) (ii) by adding "or part of the record" after "the record", and
(e) in subsection (2) (a) and (b) by adding "or part of a record" after "a record".
308 The provisions of this Act referred to in column 1 of the following table come into force as set out in column 2 of the table:
| Item | Column 1 Provisions of Act |
Column 2 Commencement |
| 1 | Anything not elsewhere covered by this table | The date of Royal Assent |
| 2 | Sections 1 to 71 | April 1, 2013 |
| 3 | Sections 73 to 78 | April 1, 2013 |
| 4 | Sections 81 to 95 | April 1, 2013 |
| 5 | Sections 97 to 109 | April 1, 2013 |
| 6 | Sections 113 to 118 | April 1, 2013 |
| 7 | Sections 120 to 124 | April 1, 2013 |
| 8 | Section 156 | May 1, 2013 |
| 9 | Section 160 | April 1, 2015 |
| 10 | Section 200 | April 1, 2015 |
| 11 | Section 221 | May 1, 2013 |
| 12 | Section 283 | April 1, 2015 |
| 13 | Section 299 | By regulation of the Lieutenant Governor in Council |
| 14 | Section 300 | March 18, 2013 |