British Columbia Order in Council — Amendment to Provincial Sales Tax Exemption and Refund Regulation (O.C. 562/2021)

O.C. 562/2021

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, effec tive March 11, 2019, the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the attached Schedule. 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, 2021, S.B.C. 2021, c. 18, s. 84 (1) Provincial Sales Tax Act, S.B.C. 2012, c. 35, ss. 236 (4) and 241

(1) Other: OIC 130/2013 R10509024 October 12, 2021 J

SCHEDULE

Section of the Provincial Sales Ta x Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended (

a) by adding the following subsection:

(1.1) Tangible personal property is exempt from tax imposed under sections 49, 50 and of the Act if (

a) the tangible personal property is brought or sent into British Columbia, or delivery of the tangible personal prope rty is received in British Columbia, by an individual for use solely for a non-business purpose, (

b) the individual became a resident of British Columbia on or after March 11, 2019, (

c) the tangible personal property ente rs British Columbia on or before the earlier of (

i) January 1, 2023, and (ii) the date that is one year after the date that the last order made under

section of the Quarantine Act (Canada) in relation to COVID-19 ceases to have effect, and (

d) the tangible personal property is owned and has been owned by the individual for a continuous period of at least 30 days before the individual becomes a resident of British Columbia. , and (

b) in subsection (2) by striking out “ subsection (1)” wherever it appears and substi- tuting “subsection (1) or (1.1)”.

Document details

Collection	British Columbia — Orders in Council
Citation	O.C. 562/2021
Type	order_in_council
Volume / chapter	arc oic 0562 2021
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	0a29a5ce0a641cc5fe42fcd98323401686003522

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