Copyright © Queen's Printer,

Victoria, British Columbia, Canada

Licence

Disclaimer

Volume 53, No. 12

B.C. Reg. 218/2010

The British Columbia Gazette,

Part II

June 29, 2010

B.C. Reg. 218/2010 , deposited June 29, 2010, pursuant to the FINANCIAL ADMINISTRATION ACT [Section 19]. Order in Council 481/2010, approved and ordered June 29, 2010.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective July 1, 2010, the attached Remission Regulation No. 5 ( Hotel Room Tax Act and Social Service Tax Act ) is made.

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

REMISSION REGULATION NO. 5

(HOTEL ROOM TAX ACT AND SOCIAL SERVICE TAX ACT)

Hotel Room Tax Act

1 Subject to

section 3, authorization is given for the remission of an amount paid to the government by an operator under the Hotel Room Tax Act as a remittance of tax collected under that Act, if the operator has provided a refund of that amount under

section 16, 17 or 18 of the Hotel Room Tax Regulation.

Social Service Tax Act

2 Subject to

section 3, authorization is given for the remission of an amount paid to the government by a vendor or lessor under the Social Service Tax Act as a remittance of tax collected under that Act, if the vendor or lessor has provided a refund of that amount under

section 84 of that Act or

section 23.1, 23.2 or 23.3 of the Social Service Tax Act Regulations.

Conditions

(1) A remission under

section 1 or 2 is subject to the following conditions:

(

a) a claim for a remission must be made,

(

i) in relation to a refund under

section 84 of the Social Service Tax Act , before January 1, 2011,

(ii) in relation to a refund under

section 16 or 17 of the Hotel Room Tax Regulation or

section 23.1 or 23.2 of the Social Service Tax Act Regulations, before March 1, 2011, and

(iii) in relation to a refund under

section 18 of the Hotel Room Tax Regulation or

section 23.3 of the Social Service Tax Act Regulations, before September 1, 2011;

(

b) the claim for a remission must be signed by the operator, vendor or lessor who provided the refund in relation to which the remission is claimed;

(

c) the claim for a remission must not be for an amount of less than $10.

(2) For the purposes of subsection (1) (b), if the operator, vendor or lessor is a corporation, the claim must be signed by a director or authorized employee of the corporation.

Copyright © 2010: Queen's Printer, Victoria, British Columbia, Canada