Copyright © King's Printer,

Victoria, British Columbia, Canada

Licence

Disclaimer

Volume 65, No. 19

210/2022

The British Columbia Gazette,

Part II

October 25, 2022

B.C. Reg. 210/2022 , deposited October 24, 2022, under the TOBACCO TAX ACT [section 44] and the PROVINCIAL SALES TAX ACT [section 241]. Order in Council 533/2022, approved and ordered October 24, 2022.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that,

(

a) effective July 1, 2022, the Tobacco Tax Act Regulation, B.C. Reg. 66/2002, is amended by repealing

section 34.2,

(

b) effective July 1, 2022, the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the attached Schedule, and

(

c) effective July 1, 2023, the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended by repealing

section 60.5.

— S. ROBINSON, Minister of Finance ; M. DEAN, Presiding Member of the Executive Council .

Schedule

Section 42 (2) of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is repealed and the following substituted:

(2) The exemption under subsection (1) does not apply to the following:

(

a) liquor, other than an alcohol-containing food product;

(

b) tobacco.

2 The following

section is added to Division 11 of

Part 2:

E-substances containing only tobacco

60.5 An e-substance that is tobacco is exempt from 65% of the tax imposed under the following sections of the Act:

(

a) section 37 [tax on purchase] ;

(

b) section 49 [tax if tangible personal property brought into British Columbia for use] ;

(

c) section 52 [tax if tangible personal property brought into British Columbia by non-residents] ;

(

d) section 55 [tax if property brought into British Columbia from outside Canada] ;

(

e) section 81 [tax if change in use of property acquired for resale] ;

(

f) section 82 [tax if property used for new purpose] ;

(

g) section 84 [tax if change in use of resulting tangible personal property] .

Copyright © 2022: King's Printer, Victoria, British Columbia, Canada