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Volume 64, No. 23

286/2021

The British Columbia Gazette,

Part II

November 30, 2021

B.C. Reg. 286/2021 , deposited November 22, 2021, under the BUDGET MEASURES IMPLEMENTATION ACT, 2021 [section 84] and the PROVINCIAL SALES TAX ACT [section 242]. Order in Council 630/2021, approved and ordered November 22, 2021.

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, 2021, the Provincial Sales Tax Rebate on Select Machinery and Equipment Regulation, B.C. Reg. 78/2021, is amended as set out in the attached Schedule.

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

Schedule

Section 2 (1) (

a) and (2) (

a) of the Provincial Sales Tax Rebate on Select Machinery and Equipment Regulation, B.C. Reg. 78/2021, is amended by striking out " October 1, 2021 " and substituting " April 1, 2022 ".

Section 3 (1) (

h) is repealed and the following substituted:

(

h) tax paid under the Act, after the latest date permitted by the Act, by a person required to pay the tax in accordance with one of the following provisions of the Act:

(

i) section 29;

(ii)

section 30 (1.1) (

b) or (c);

(iii)

section 30.1 (3);

(iv)

section 31;

(v)

section 42 (2) (

b) or (2.1);

(vi) a provision set out in any of paragraphs (a.1) to (

y) of

section 192 (1); .

Section 4 (2) is repealed and the following substituted:

(2) A corporation may make a maximum of 3 applications for refunds under this regulation, provided that

(

a) each application is made on or after April 1, 2021 and before October 1, 2022,

(

b) only one application is made on or before September 30, 2021, and

(

c) a maximum of 2 applications are made on or before March 31,

Section 8 is amended

(

a) in subsections (1) and (2) by striking out " October 1, 2021 " and substituting " April 1, 2022 ",

(

b) in subsections (1) (

a) and (2) (

a) by striking out " September 30, 2021 " and substituting " March 31, 2022 ", and

(

c) in subsections (1) (b), (2) (

b) and (3) (

a) by striking out " November 30, 2021 " and substituting " May 31, 2022 ".

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