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Volume 56, No. 5

120/2013

The British Columbia Gazette,

Part II

March 26, 2013

B.C. Reg. 120/2013 , deposited March 19, 2013, pursuant to the PROVINCIAL SALES TAX ACT [section 241]. Order in Council 151/2013, approved and ordered March 18, 2013.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective April 1, 2013, the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the attached Schedule.

— M. DE JONG, Minister of Finance ; N. LETNICK, Presiding Member of the Executive Council .

Schedule

Section 90 (1) of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended by repealing the definition of “qualifying person” .

2 The following

section is added to Division 2 of

Part 5:

Definition

91.1 In this Division, “qualifying person” means a manufacturer, an oil and gas producer, a mine operator or a person who is entitled to obtain machinery or equipment exempt under

section 103 [service providers] of this regulation from tax imposed under the Act.

Section 107 (1) is amended by adding the following definition:

“qualifying person” means a person who is entitled to obtain machinery or equipment exempt under Division 2 of this Part from tax imposed under the Act.

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