British Columbia Order in Council — Amendment to Provincial Sales Tax Exemption and Refund Regulation (O.C. 333/2024)

O.C. 333/2024

British Columbia — Orders in Council

PROVINCE OF BRITISH COLUMBIA ORDER OF THE LIEUTENANT GOVERNOR IN COUNCIL Order in Council No. , Approved and Ordered Lieutenant Governor Executive Council Chambers, Victoria On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that (

a) the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the attached

Schedule 1, and (

b) effective February 23, 2024, the Provincial Sales Ta x Exemption and Refund Regulation is amended as set out in the attached

Schedule 2. Minister of Finance Presiding Member of the Executive Council (This

part is for administrative purposes only and is not part of the Order.) Authority under which Order is made: Act and section: Budget Measures Implementation Act, 2024, S.B.C. 2024, c. 13, s. 277; Provincial Sales Tax Act, S.B.C. 2012, c. 35, ss. 236 and Other: OIC 130/2013 R10761355 June 17, 2024

SCHEDULE 1 Section 121 (1) of the Prov incial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended in paragraph (

j) of the definition of “medical equipment” by striking out “ items or equipment, that are ” and substituting “ items or equipment that are”. 2 Section 121 (4) is amended by striking out “ subsection 3 (d) ” and substituting “subsection (3) (d)”.

SCHEDULE 2 Section 90 (1) of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended (

a) by adding the following definition: “clean energy resource” means one or more of the following renewable resources: (

a) sunlight; (

b) wind or air; (

c) ocean tides, currents or waves; (

d) water; , (

b) in the definition of “manufacture” by striking out “or” at the end of paragraph (

a) and by adding the following paragraph: (a.1) to generate energy from a clean energy resource, or , and (

c) in the definition of “qualifying part” by repealing paragraph (

a) and substituting the following: (

a) a manufacturing site, means the part of the manufacturing site from the point at which the raw ma terial or the clean energy resource is received to the point at which the finished product is first stored or first placed on or transferred to a vehicle, railway rolli ng stock, vessel, aircraft or other conveyance for removal from the ma nufacturing site, whichever occurs first, . 2

Section is amended by adding the following subsection:

(1.1) Machinery or equipment is exempt from tax imposed under Part of the Act, other than Division of that Part, if (

a) the machinery or equipment is obtai ned by a manufacturer for use in British Columbia primarily and directly in the transmission or distribution of a clean energy resource at the qual ifying part of the manufacturer’s manufacturing site, (

b) the clean energy resource to be transmitted or distributed is primarily for use as an input in the generation of energy, and (

c) the machinery or equipment is obtai ned for use primarily at the qualifying part of the manufacturing site.

Document details

Collection	British Columbia — Orders in Council
Citation	O.C. 333/2024
Type	order_in_council
Volume / chapter	arc oic 0333 2024
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	02ca32b3d132d0059d72ac64f1e6f0b90544146f

Source file is stored in the law ingest library (pdf).