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Volume 62, No. 11

113/2019

The British Columbia Gazette,

Part II

June 4, 2019

B.C. Reg. 113/2019 , deposited June 3, 2019, under the BUDGET MEASURES IMPLEMENTATION ACT , 2019 [section 94], the FINANCIAL ADMINISTRATION ACT [section 19] and the PROVINCIAL SALES TAX ACT [sections 35, 236, 241, 242 and 246]. Order in Council 280/2019, approved and ordered June 3, 2019.

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

(

a) effective April 1, 2013,

section 81 of the Budget Measures Implementation Act, 2018 , S.B.C. 2018, c. 4, is brought into force;

(

b) section 52 of the Budget Measures Implementation Act, 2019 , S.B.C. 2019, c. 7, is brought into force;

(

c) the Motor Vehicle Returned to Manufacturer Tax Remission Regulation, B.C. Reg. 90/2017, is repealed;

(

d) 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 1;

(

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

Schedule 2;

(

f) the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended as set out in the attached

Schedule 3.

— C. JAMES, Minister of Finance and Deputy Premier ; M. MUNGALL, Presiding Member of the Executive Council .

Schedule 1

1 Division 11 of

Part 2 of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended by adding the following section:

Purchases and leases on commercial vessels

60.4

(1) Tangible personal property is exempt from tax imposed under

Part 3 of the Act if the tangible personal property is purchased or leased

(

a) on a passenger-carrying commercial vessel during the course of a scheduled sailing

(

i) from a port in British Columbia to a port outside British Columbia,

(ii) from a port outside British Columbia to a port in British Columbia, or

(iii) between ports outside British Columbia,

(

b) from a person who has an established commercial presence in one or more areas on board the vessel, and

(

c) for use only during the course of the scheduled sailing.

(2) A person referred to in subsection (1) (

b) is exempt from the requirement to levy and collect tax in the circumstances described in subsection (1) (

a) and (b).

2 Division 2 of

Part 4 is amended by adding the following section:

Related services on commercial vessels

77.1

(1) A related service is exempt from tax imposed under

Part 5 of the Act if the related service is

(

a) purchased and provided on a passenger-carrying commercial vessel during the course of a scheduled sailing

(

i) from a port in British Columbia to a port outside British Columbia,

(ii) from a port outside British Columbia to a port in British Columbia, or

(iii) between ports outside British Columbia, and

(

b) purchased from a person who has an established commercial presence in one or more areas on board the vessel.

(2) A person referred to in subsection (1) (

b) is exempt from the requirement to levy and collect tax in the circumstances described in subsection (1) (

a) and (b).

3 Division 5 of

Part 4 is amended by adding the following section:

Telecommunication services on commercial vessels

88.2

(1) A telecommunication service is exempt from tax imposed under

Part 5 of the Act if the telecommunication service is

(

a) purchased on a passenger-carrying commercial vessel during the course of a scheduled sailing

(

i) from a port in British Columbia to a port outside British Columbia,

(ii) from a port outside British Columbia to a port in British Columbia, or

(iii) between ports outside British Columbia,

(

b) purchased from a person who has an established commercial presence in one or more areas on board the vessel, and

(

c) provided for use only during the course of the scheduled sailing.

(2) A person referred to in subsection (1) (

b) is exempt from the requirement to levy and collect tax in the circumstances described in subsection (1) (

a) and (b).

Schedule 2

1 The Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended by adding the following section:

Promotional material

124.1

(1) If the director is satisfied that

(

a) a promotional distributor has provided promotional material to another person by way of promotional sale, and

(

b) the promotional distributor has paid tax under the Act in respect of the promotional material, other than in accordance with

section 30.1 (1) or (2) of the Act,

the director must refund to the promotional distributor the amount referred to in subsection (2) of this section.

(2) The amount of the refund under subsection (1) is equal to the difference between

(

a) the amount of tax paid by the promotional distributor, and

(

b) the amount of tax that would have been payable had the purchase price of the promotional material been calculated at the time of the promotional sale.

Schedule 3

1 The Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended by adding the following

section to Division 0.1:

Section 30.1 of Act – when tax is payable in respect of promotional material

31.2 For the purposes of

section 30.1 (3) (

b) of the Act, the prescribed date is,

(

a) if the registrant’s reporting period is a period of one or more months, the last day of the month after the end of the registrant’s reporting period in which the registrant provides, by way of promotional distribution, the promotional material to another person, or

(

b) if the registrant’s reporting period is not a period of one or more months, 30 days after the last day of the registrant’s reporting period in which the registrant provides, by way of promotional distribution, the promotional material to another person.

2 Division 1 of

Part 7 is amended by adding the following section:

Prescribed date for filing designation and other information

73.01 For the purposes of

section 179.1 (4) of the Act, the prescribed date is 90 days after the date the sale, provision or lease referred to in

section 179.1 (2) (

a) is made or entered into.

Section 79 (2) is amended by adding " 30.1 (5), " after " 30 (5), ".

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