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Volume 61, No. 6

48/2018

The British Columbia Gazette,

Part II

March 27, 2018

B.C. Reg. 48/2018 , deposited March 20, 2018, under the FINANCIAL ADMINISTRATION ACT [section 19]. Order in Council 129/2018, approved and ordered March 20, 2018.

On the recommendation of the undersigned, the Lieutenant Governor, by and with

the advice and consent of the Executive Council, orders that the attached Provincial

Sales Tax (Delivery Charge) Remission Regulation is made.

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

PROVINCIAL SALES TAX (DELIVERY CHARGE) REMISSION REGULATION

Definitions

(1) In this regulation:

“Act” means the Provincial Sales Tax Act ;

“delivery charge” means a charge included by

section 10 (2) (e) (

i) of the Act in the purchase price of tangible personal property.

(2) The

definitions in

section 1 of the Act apply to this regulation.

Remission of penalty

2 Authorization is given for the remission of a penalty under

section 203 (1) of the Act imposed on a collector who has not levied tax on the portion of the purchase price of tangible personal property that is a delivery charge, if

(

a) the sale occurred on or after April 1, 2013 and on or before March 31, 2018, and

(

b) under the sale, title to the tangible personal property passed, or is to pass, to the purchaser at premises of the collector that are in British Columbia.

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