Copyright (

c) Queen's Printer,

Victoria, British Columbia, Canada

License

Disclaimer

2013 Legislative Session: 5th Session, 39th Parliament

FIRST READING

The following electronic version is for informational purposes only.

The printed version remains the official version.

HONOURABLE MICHAEL DE JONG

MINISTER OF FINANCE

BILL 2 – 2013

PROVINCIAL SALES TAX TRANSITIONAL

PROVISIONS AND AMENDMENTS ACT, 2013

Contents

Part 1 – Transitional Provisions for Provincial Sales Tax Act

Division 1 –

Definitions and

Interpretation

Definitions

Application of provisions of Provincial Sales Tax Act

Division 2 – Taxes in Relation to Tangible Personal Property

Section 37 – purchases of tangible personal property

Division 3 of

Part 3 – leases of tangible personal property

Sections 49 and 52 – tangible personal property purchased in Canada and brought into British Columbia

Sections 49 and 52 – tangible personal property brought into British Columbia from outside Canada

Section 55 – property brought into British Columbia from outside Canada

Section 60 – conveyance purchased in British Columbia for interjurisdictional use

Sections 61, 61.1 and 62 – lease of conveyance

Section 63 – conveyance purchased in Canada and brought into and used in British Columbia

Section 63 – taxable conveyance brought into British Columbia from outside Canada

Section 64 – change in use of conveyance acquired for resale

Division 8 of

Part 3 – affixed machinery and improvements to real property

Section 81 – change in use of tangible personal property acquired for resale

Section 84.1 – dealer or manufacturer changes use of motor vehicle

Section 88 – leased tangible personal property that becomes part of real property

Section 89 – acquisition of eligible tangible personal property by small seller

Section 90 – eligible tangible personal property purchased in Canada and brought into British Columbia

Section 90 – eligible tangible personal property brought into British Columbia from outside Canada

Section 92 – purchase of energy product

Section 93 – energy product purchased in Canada and brought into British Columbia for use

Section 93 – energy product brought into British Columbia from outside Canada

Section 98 (1) – liquor sold under special occasion licence

Section 99 (1) and (2) – acquisition of exclusive product by independent sales contractor

Section 99 (3) and (4) – exclusive product purchased in Canada and brought into British Columbia

Section 99 (3) and (4) – exclusive product brought into British Columbia from outside Canada

Section 101 (1) – reusable containers purchased in British Columbia

Section 101 (2) – reusable containers purchased in Canada and brought into British Columbia

Section 101 (2) – reusable containers brought into British Columbia from outside Canada

Division 3 – Taxes in Relation to Software

Section 105 – software

Section 106 – use of software on device in British Columbia

Section 107 – business use of software on devices in and outside British Columbia

Section 112 – purchase of software by small seller

Division 4 – Taxes in Relation to Taxable Services

Division 1 of

Part 5 – services related to purchase

Section 119 – purchase of related service provided in British Columbia

Section 120 – related service provided outside British Columbia

Sections 122 and 123 – tax on accommodation

Section 123.2 – change in use of accommodation acquired for resale

Section 124 – refund in relation to new designated accommodation area

Sections 126 and 127 – legal services provided in British Columbia or to British Columbia resident

Sections 130 and 130.1 – telecommunication service

Section 131 – dedicated telecommunication service

Division 5 – Collection and Remittance of Tax

Section 179 – levy and collection of tax by collector

Division 6 – Regulations Respecting Accommodation

Section 240 – regulations in relation to accommodation

Transition – regulations made under Hotel Room Tax Act

Division 7 – Retroactive Effect

Retroactive effect

Division 8 – Transitional Regulations

Transition – regulations

Part 2 – Transitional Provisions for Other Acts

Division 1 – Consumption Tax Rebate and Transition Act

Point-of-sale rebates

Residential energy credit and rebate reimbursement limits

Tax in respect of vehicle deemed to be tax under Provincial Sales Tax Act

Appropriations continued

Application of

Interpretation Act

Division 2 – Hotel Room Tax Act

Application of Act to accommodation purchased before April 1, 2013

Application of

Interpretation Act

Division 3 – Motor Fuel Tax Act

Definitions

Application of provisions of Provincial Sales Tax Act

Section 10.3 – purchases of propane not imported from outside Canada

Section 10.3 – purchases of propane imported from outside Canada

Section 10.3 – use of propane

Section 10.3 – change in rate of tax on propane and payment of security

Section 16.7 – tax on heating oil or non-motor fuel oil used for unauthorized purpose

Retroactive effect

Transition – regulations

Division 4 – Social Service Tax Act

Continued obligation to remit amount in respect of breach of lease

Payment of tax in relation to contingent fee agreement or extraordinary circumstances

Application of

Interpretation Act

Part 3 – Consequential and Related Amendments

67–124

Consequential and Related Amendments

Part 4 – Amendments to New Housing Transition Tax and Rebate Act

125–135

Amendments to New Housing Transition Tax and Rebate Act

Part 5 – Amendments to Provincial Sales Tax Act

136–307

Amendments to Provincial Sales Tax Act

Commencement

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the

Province of British Columbia, enacts as follows:

Part 1 – Transitional Provisions for Provincial Sales Tax Act

Division 1 –

Definitions and

Interpretation

SECTION 1: [Transition –

definitions] is self-explanatory.

Definitions

Section 1 [definitions] of the Provincial Sales Tax Act applies for the purposes of this Part.

SECTION 2: [Transition – application of provisions of Provincial Sales Tax Act] for the purposes of

Part 1 of the Act,

applies

section 28 (9) of the Provincial Sales Tax Act , which provides that a deposit is not consideration paid for a purchase or lease unless and until the deposit is applied as consideration;

applies

section 33 of the Provincial Sales Tax Act , which provides rules respecting when consideration becomes due.

Application of provisions of Provincial Sales Tax Act

2 The following sections of the Provincial Sales Tax Act apply for the purposes of this Part:

(a)

section 28 (9) [deposit is not consideration] ;

(

b) section 33 [when consideration becomes due] .

Division 2 – Taxes in Relation to Tangible Personal Property

SECTION 3: [Transition – purchases of tangible personal property] provides for the imposition of tax under

section 37 of the Provincial Sales Tax Act in relation to tangible personal property purchased before April 1,

Section 37 – purchases of tangible personal property

(1) Subject to this section,

section 37 of the Provincial Sales Tax Act applies in relation to tangible personal property purchased before April 1, 2013.

(2) Section 37 of the Provincial Sales Tax Act does not apply in respect of any consideration for the purchase of tangible personal

property that, before April 1, 2013, becomes due or is paid without having become

due.

(3) Section 37 of the Provincial Sales Tax Act does not apply in relation to tangible personal property purchased before April 1,

2013 if

(

a) all or any portion of the consideration for the purchase of the tangible personal

property has neither been paid nor become due on or before the last day of the month

immediately following the first month in which,

(

i) in relation to a purchase of tangible personal property by way of sale, other

than a purchase described in subparagraph (ii), the ownership or possession of the

tangible personal property is transferred to the purchaser, or

(ii) in relation to a purchase of tangible personal property by way of sale under

which the seller delivers the tangible personal property to the purchaser on approval,

consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership

of the tangible personal property or makes the tangible personal property available

to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of tangible personal property

if the tangible personal property is delivered or made available to the purchaser

on a continuous basis by means of a wire, pipeline or other conduit and the seller

invoices the purchaser in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase

of the tangible personal property is not ascertainable before April 1, 2013,

section

37 of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

(6) Despite subsections (2), (3) and (5), if the purchaser of the tangible personal

property retains, under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the tangible personal property

pending full and satisfactory performance, or any part thereof,

section 37 of the

Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1, 2013.

SECTION 4: [Transition – leases of tangible personal property] provides for the imposition of tax under Division 3 of

Part 3 of the Provincial Sales Tax Act in relation to leases of tangible personal property entered into before April 1, 2013.

Division 3 of

Part 3 – leases of tangible personal property

(1) Subject to this section, Division 3 of

Part 3 [Leases of Tangible Personal Property] of the Provincial Sales Tax Act applies in relation to a lease entered into before April 1, 2013.

(2) Section 39 [tax on leases] of the Provincial Sales Tax Act does not apply in respect of any consideration for the lease of the tangible personal

property that, before April 1, 2013, becomes due or is paid without having become

due.

(3) Subject to subsection (4),

section 41 [tax if leased property used in British Columbia during rental period] of the Provincial Sales Tax Act applies if

(

a) the tangible personal property is brought or sent into British Columbia before

April 1, 2013,

(

b) the rental period under the lease ends on or after April 1, 2013, and

(

c) any consideration for the lease price of the tangible personal property attributable

to the rental period

(

i) becomes due on or after April 1, 2013, and

(ii) is not paid before April 1, 2013 without having become due.

(4) For the purposes of

section 41 (3) of the Provincial Sales Tax Act , in relation to a rental period that includes April 1, 2013, the BC usage does not

include the number of hours before April 1, 2013 that the tangible personal property

is in British Columbia in the rental period.

(5) Subject to subsection (6),

section 42 [tax if balance of lease price becomes due on breach of lease] of the Provincial Sales Tax Act applies to a lessee if,

(

a) before April 1, 2013, the lessee breaches the lease, and

(

b) on or after April 1, 2013, the payment referred to in

section 42 (1) (

b) of that

Act becomes due under the terms of the lease.

(6) Section 42 of the Provincial Sales Tax Act does not apply in respect of any portion of the payment referred to in

section 42

(1) (

b) of that Act that is paid before April 1, 2013.

(7) Subject to subsection (8),

section 43 [additional tax on lease of passenger vehicle] of the Provincial Sales Tax Act applies in respect of a lease of a passenger vehicle if any consideration for the

lease of the passenger vehicle

(

a) becomes due on or after April 1, 2013, and

(

b) is not paid before April 1, 2013 without having become due.

(8) Section 43 of the Provincial Sales Tax Act does not apply in respect of each day or portion of a day before April 1, 2013 that

the lessee leases the passenger vehicle.

SECTION 5: [Transition – tangible personal property purchased in Canada and brought into British Columbia] provides for the imposition of tax under sections 49 and 52 of the Provincial Sales Tax Act in relation to tangible personal property that is purchased outside British Columbia but in Canada and for which delivery is received in British Columbia before April 1, 2013.

Sections 49 and 52 – tangible personal property purchased in Canada and brought into

British Columbia

(1) Subject to this section, sections 49 and 52 of the Provincial Sales Tax Act apply in relation to tangible personal property that is purchased outside British

Columbia but in Canada if delivery of the tangible personal property is received in

British Columbia before April 1, 2013.

(2) Sections 49 and 52 of the Provincial Sales Tax Act do not apply in respect of any consideration for the tangible personal property referred

to in subsection (1) of this

section that, before April 1, 2013, becomes due or is

paid without having become due.

(3) Sections 49 and 52 of the Provincial Sales Tax Act do not apply in relation to a purchase of tangible personal property referred to

in subsection (1) of this

section if

(

a) all or any portion of the consideration for the purchase of the tangible personal

property has neither been paid nor become due on or before the last day of the month

immediately following the first month in which,

(

i) in relation to a purchase of tangible personal property by way of sale, other

than a purchase described in subparagraph (ii), the ownership or possession of the

tangible personal property is transferred to the purchaser, or

(ii) in relation to a purchase of tangible personal property by way of sale under

which the seller delivers the tangible personal property to the purchaser on approval,

consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership

of the tangible personal property or makes the tangible personal property available

to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of tangible personal property

if the tangible personal property is delivered to the purchaser on a continuous basis

by means of a wire, pipeline or other conduit and the seller invoices the purchaser

in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase

of the tangible personal property is not ascertainable before April 1, 2013, sections

49 and 52 of the Provincial Sales Tax Act apply in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

(6) Despite subsections (2), (3) and (5), if the purchaser of the tangible personal

property retains, under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the tangible personal property

pending full and satisfactory performance, or any part thereof, sections 49 and 52

of the Provincial Sales Tax Act apply in respect of that portion of that consideration that becomes payable on or

after April 1, 2013 and is not paid before April 1, 2013.

SECTION 6: [Transition – tangible personal property brought into British Columbia from outside Canada] provides for the imposition of tax under sections 49 and 52 of the Provincial Sales Tax Act in relation to tangible personal property that is brought or sent into, or delivered in, British Columbia from outside Canada before April 1, 2013.

Sections 49 and 52 – tangible personal property brought into British Columbia from

outside Canada

6 Sections 49 and 52 of the Provincial Sales Tax Act apply in relation to tangible personal property if,

(

a) before April 1, 2013,

(

i) the tangible personal property is brought or sent into British Columbia from

a place outside Canada, or

(ii) delivery of the tangible personal property is received in British Columbia from

a place outside Canada, and

(

b) on or after April 1, 2013, the tangible personal property is accounted for under

section 32 (1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

SECTION 7: [Transition – property brought into British Columbia from outside Canada] provides for the imposition of tax under

section 55 of the Provincial Sales Tax Act in relation to tangible personal property brought, sent or arranged to be sent into British Columbia before April 1, 2013 or received through a postal agent on or after April 1,

Section 55 – property brought into British Columbia from outside Canada

7 (1)

Section 55 (1) of the Provincial Sales Tax Act applies to a resident taxpayer in relation to tangible personal property if,

(

a) before April 1, 2013,

(

i) the resident taxpayer brings or sends the tangible personal property into British

Columbia from a place outside Canada, or

(ii) the tangible personal property is sent into British Columbia from a place outside

Canada under an arrangement entered into by the resident taxpayer, and

(

b) on or after April 1, 2013, the tangible personal property is accounted for under

section 32 (1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

(2) Section 55 (2) of the Provincial Sales Tax Act applies to a resident taxpayer in relation to tangible personal property if the time

of receiving the tangible personal property is on or after April 1, 2013.

SECTION 8: [Transition – conveyance purchased in British Columbia for interjurisdictional use] provides for the imposition of tax under

section 60 of the Provincial Sales Tax Act in relation to a taxable conveyance purchased before April 1, 2013

Section 60 – conveyance purchased in British Columbia for interjurisdictional use

(1) Subject to this section,

section 60 of the Provincial Sales Tax Act applies in relation to a taxable conveyance purchased before April 1, 2013.

(2) Section 60 of the Provincial Sales Tax Act does not apply in respect of any consideration for a taxable conveyance that, before

April 1, 2013, becomes due or is paid without having become due.

(3) Section 60 of the Provincial Sales Tax Act does not apply in relation to a taxable conveyance purchased before April 1, 2013

(

a) all or any portion of the consideration for the purchase of the taxable conveyance

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of a taxable conveyance by way of sale, other than

a purchase described in subparagraph (ii), the ownership or possession of the taxable

conveyance is transferred to the purchaser, or

(ii) in relation to a purchase of a taxable conveyance by way of sale under which

the seller delivers the taxable conveyance to the purchaser on approval, consignment,

sale-or-return basis or other similar terms, the purchaser acquires ownership of the

taxable conveyance or makes the taxable conveyance available to any person, other

than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Despite subsection (3), if all or any portion of the consideration for the purchase

of the taxable conveyance is not ascertainable before April 1, 2013,

section 60 of

the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

(5) Despite subsections (2) to (4), if the purchaser of the taxable conveyance retains,

under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the taxable conveyance pending

full and satisfactory performance, or any part thereof,

section 60 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1, 2013.

SECTION 9: [Transition – lease of conveyance] provides for the imposition of tax under sections 61, 61.1 and 62 of the Provincial Sales Tax Act in relation to a lease of a conveyance entered into before April 1, 2013.

Sections 61, 61.1 and 62 – lease of conveyance

(1) Subject to subsection (2), sections 61, 61.1 and 62 of the Provincial Sales Tax Act apply in relation to a lease entered into before April 1, 2013.

(2) Sections 61, 61.1 and 62 of the Provincial Sales Tax Act do not apply in respect of any consideration for the lease of a conveyance that,

before April 1, 2013, becomes due or is paid without having become due.

SECTION 10: [Transition – conveyance purchased in Canada and brought into and used in British Columbia] provides for the imposition of tax under

section 63 of the Provincial Sales Tax Act in relation to a taxable conveyance that is purchased outside British Columbia but in Canada and for which delivery is received in British Columbia before April 1,

Section 63 – conveyance purchased in Canada and brought into and used in British Columbia

(1) Subject to this section,

section 63 of the Provincial Sales Tax Act applies in relation to a taxable conveyance that is purchased outside British Columbia

but in Canada if delivery of the taxable conveyance is received in British Columbia

before April 1, 2013.

(2) Section 63 of the Provincial Sales Tax Act does not apply in respect of any consideration for the taxable conveyance referred

to in subsection (1) of this

section that, before April 1, 2013, becomes due or is

paid without having become due.

(3) Section 63 of the Provincial Sales Tax Act does not apply in relation to a purchase of a taxable conveyance referred to in subsection

(1) of this

section if

(

a) all or any portion of the consideration for the purchase of the taxable conveyance

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of a taxable conveyance by way of sale, other than

a purchase described in subparagraph (ii), the ownership or possession of the taxable

conveyance is transferred to the purchaser, or

(ii) in relation to a purchase of a taxable conveyance by way of sale under which

the seller delivers the taxable conveyance to the purchaser on approval, consignment,

sale-or-return basis or other similar terms, the purchaser acquires ownership of the

taxable conveyance or makes the taxable conveyance available to any person, other

than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Despite subsection (3), if all or any portion of the consideration for the purchase

of the taxable conveyance is not ascertainable before April 1, 2013,

section 63 of

the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

(5) Despite subsections (2) to (4), if the purchaser of the taxable conveyance retains,

under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the taxable conveyance pending

full and satisfactory performance, or any part thereof,

section 63 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1, 2013.

SECTION 11: [Transition – taxable conveyance brought into British Columbia from outside Canada] provides for the imposition of tax under

section 63 of the Provincial Sales Tax Act in relation to a taxable conveyance that is brought or sent into, or delivered in, British Columbia from outside Canada before April 1,

Section 63 – taxable conveyance brought into British Columbia from outside Canada

Section 63 of the Provincial Sales Tax Act applies in relation to a taxable conveyance if,

(

a) before April 1, 2013,

(

i) the taxable conveyance is brought or sent into British Columbia from a place

outside Canada, or

(ii) delivery of the taxable conveyance is received in British Columbia from a place

outside Canada, and

(

b) on or after April 1, 2013, the taxable conveyance is accounted for under

section

32 (1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

SECTION 12: [Transition – change in use of conveyance acquired for resale] provides for the imposition of tax under

section 64 of the Provincial Sales Tax Act in relation to a taxable conveyance.

Section 64 – change in use of conveyance acquired for resale

(1) Section 64 of the Provincial Sales Tax Act does not apply to a person who purchased in British Columbia, brought or sent into

British Columbia, or received delivery of in British Columbia, a taxable conveyance

if all of the consideration for the taxable conveyance

(

a) becomes due before April 1, 2013, or

(

b) is paid before April 1, 2013 without having become due.

(2) Subject to subsection (3),

section 64 of the Provincial Sales Tax Act applies to a person in relation to a taxable conveyance if

(

a) the person purchased in British Columbia, brought or sent into British Columbia,

or received delivery of in British Columbia, the taxable conveyance before April 1,

2013, and

(

b) the person first becomes a user of the conveyance before April 1, 2013.

(3) Section 64 of the Provincial Sales Tax Act does not apply to a person referred to in subsection (2) of this

section in respect

of any consideration for the taxable conveyance that, before April 1, 2013, becomes

due or is paid without having become due.

SECTION 13: [Transition – affixed machinery and improvements to real property] provides for the imposition of tax under sections 80 and 80.6 of the Provincial Sales Tax Act in relation to a contract entered into before April 1, 2013.

Division 8 of

Part 3 – affixed machinery and improvements to real property

(1) Subject to subsection (2),

section 80 of the Provincial Sales Tax Act applies in relation to a contract, referred to in

section 80 (1) (

a) of that Act,

that is entered into before April 1, 2013.

(2) Section 80 of the Provincial Sales Tax Act does not apply to a person in relation to tangible personal property in respect of

any consideration for the tangible personal property that, before April 1, 2013, becomes

due or is paid without having become due.

(3) Section 80.6 of the Provincial Sales Tax Act applies in relation to a contract, referred to in

section 80.5 (1) (

b) of that Act,

that is entered into before April 1, 2013.

SECTION 14: [Transition – change in use of tangible personal property acquired for resale] provides for the imposition of tax under

section 81 of the Provincial Sales Tax Act in relation to tangible personal property.

Section 81 – change in use of tangible personal property acquired for resale

(1) Section 81 of the Provincial Sales Tax Act does not apply to a person who purchased in British Columbia, brought or sent into

British Columbia, or received delivery of in British Columbia, tangible personal property

if all of the consideration for the tangible personal property

(

a) becomes due before April 1, 2013, or

(

b) is paid before April 1, 2013 without having become due.

(2) Subject to subsection (3),

section 81 of the Provincial Sales Tax Act applies to a person in relation to tangible personal property if

(

a) the person purchased in British Columbia, brought or sent into British Columbia,

or received delivery of in British Columbia, the tangible personal property before

April 1, 2013, and

(

b) the person first becomes a user of the tangible personal property before April

1, 2013.

(3) Section 81 of the Provincial Sales Tax Act does not apply to a person referred to in subsection (2) of this

section in respect

of any consideration for the tangible personal property that, before April 1, 2013,

becomes due or is paid without having become due.

SECTION 15: [Transition – dealer or manufacturer changes use of motor vehicle] provides for the imposition of tax under

section 84.1 (2) and (4) of the Provincial Sales Tax Act in relation to a motor vehicle prescribed for the purposes of that section.

Section 84.1 – dealer or manufacturer changes use of motor vehicle

(1) Section 84.1 (2) of the Provincial Sales Tax Act applies to a dealer in relation to a motor vehicle purchased in British Columbia,

brought or sent into British Columbia or for which delivery is received in British

Columbia by the dealer before April 1, 2013.

(2) Section 84.1 (4) of the Provincial Sales Tax Act applies to a manufacturer in relation to a motor vehicle brought or sent into British

Columbia or for which delivery is received in British Columbia by the manufacturer

before April 1, 2013.

SECTION 16: [Transition – leased tangible personal property that becomes part of real property] provides for the imposition of tax under

section 88 of the Provincial Sales Tax Act in relation to a use of tangible personal property during a term of the lease that begins before and includes April 1,

Section 88 – leased tangible personal property that becomes part of real property

Section 88 of the Provincial Sales Tax Act applies in relation to tangible personal property that is used as referred to in

that

section during a term of the lease that begins before and includes April 1, 2013.

SECTION 17: [Transition – acquisition of eligible tangible personal property by small seller] provides for the imposition of tax under

section 89 (1) of the Provincial Sales Tax Act in relation to eligible tangible personal property purchased before April 1,

Section 89 – acquisition of eligible tangible personal property by small seller

(1) In this section, "purchaser" means the small seller referred to in

section 89 (1) of the Provincial Sales Tax Act .

(2) Subject to this section,

section 89 (1) of the Provincial Sales Tax Act applies in relation to eligible tangible personal property purchased before April

1, 2013.

(3) Section 89 (1) of the Provincial Sales Tax Act does not apply in respect of any consideration for the purchase of eligible tangible

personal property that, before April 1, 2013, becomes due or is paid without having

become due.

(4) Section 89 (1) of the Provincial Sales Tax Act does not apply in relation to eligible tangible personal property purchased before

April 1, 2013 if

(

a) all or any portion of the consideration for the purchase of the eligible tangible

personal property has neither been paid nor become due on or before the last day of

the month immediately following the first month in which,

(

i) in relation to a purchase of eligible tangible personal property by way of sale,

other than a purchase described in subparagraph (ii), the ownership or possession

of the eligible tangible personal property is transferred to the purchaser, or

(ii) in relation to a purchase of eligible tangible personal property by way of sale

under which the seller delivers the eligible tangible personal property to the purchaser

on approval, consignment, sale-or-return basis or other similar terms, the purchaser

acquires ownership of the eligible tangible personal property or makes the eligible

tangible personal property available to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(5) Subsection (4) does not apply in respect of a purchase of eligible tangible personal

property if the eligible tangible personal property is delivered or made available

to the purchaser on a continuous basis by means of a wire, pipeline or other conduit

and the seller invoices the purchaser in respect of that purchase on a regular or

periodic basis.

(6) Despite subsection (4), if all or any portion of the consideration for the purchase

of the eligible tangible personal property is not ascertainable before April 1, 2013,

section 89 (1) of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

(7) Despite subsections (3), (4) and (6), if the purchaser of the eligible tangible

personal property retains, under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the eligible tangible personal

property pending full and satisfactory performance, or any part thereof,

section 89

(1) of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1, 2013.

SECTION 18: [Transition – eligible tangible personal property purchased in Canada and brought into British Columbia] provides for the imposition of tax under

section 90 of the Provincial Sales Tax Act in relation to eligible tangible personal property that is purchased outside British Columbia but in Canada and for which delivery is received in British Columbia before April 1,

Section 90 – eligible tangible personal property purchased in Canada and brought into

British Columbia

(1) In this section, "purchaser" means the small seller referred to in

section 90 (3) of the Provincial Sales Tax Act .

(2) Subject to this section,

section 90 of the Provincial Sales Tax Act applies in relation to eligible tangible personal property that is purchased outside

British Columbia but in Canada if delivery of the eligible tangible personal property

is received in British Columbia before April 1, 2013.

(3) Section 90 of the Provincial Sales Tax Act does not apply in respect of any consideration for the eligible tangible personal

property referred to in subsection (2) of this

section that, before April 1, 2013,

becomes due or is paid without having become due.

(4) Section 90 of the Provincial Sales Tax Act does not apply in relation to a purchase made before April 1, 2013 of eligible tangible

personal property referred to in subsection (2) of this

section if

(

a) all or any portion of the consideration for the purchase of the eligible tangible

personal property has neither been paid nor become due on or before the last day of

the month immediately following the first month in which,

(

i) in relation to a purchase of eligible tangible personal property by way of sale,

other than a purchase described in subparagraph (ii), the ownership or possession

of the eligible tangible personal property is transferred to the purchaser, or

(ii) in relation to a purchase of eligible tangible personal property by way of sale

under which the seller delivers the eligible tangible personal property to the purchaser

on approval, consignment, sale-or-return basis or other similar terms, the purchaser

acquires ownership of the eligible tangible personal property or makes the eligible

tangible personal property available to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(5) Subsection (4) does not apply in respect of a purchase of eligible tangible personal

property if the eligible tangible personal property is delivered to the purchaser

on a continuous basis by means of a wire, pipeline or other conduit and the seller

invoices the purchaser in respect of that purchase on a regular or periodic basis.

(6) Despite subsection (4), if all or any portion of the consideration for the purchase

of the eligible tangible personal property is not ascertainable before April 1, 2013,

section 90 of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

(7) Despite subsections (3), (4) and (6), if the purchaser of the eligible tangible

personal property retains, under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the eligible tangible personal

property pending full and satisfactory performance, or any part thereof,

section 90

of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1, 2013.

SECTION 19: [Transition – eligible tangible personal property brought into British Columbia from outside Canada] provides for the imposition of tax under

section 90 of the Provincial Sales Tax Act in relation to eligible tangible personal property that is brought or sent into, or delivered in, British Columbia from outside Canada before April 1,

Section 90 – eligible tangible personal property brought into British Columbia from

outside Canada

Section 90 of the Provincial Sales Tax Act applies in relation to eligible tangible personal property if,

(

a) before April 1, 2013,

(

i) the eligible tangible personal property is brought or sent into British Columbia

from a place outside Canada, or

(ii) delivery of the eligible tangible personal property is received in British Columbia

from a place outside Canada, and

(

b) on or after April 1, 2013, the eligible tangible personal property is accounted

for under

section 32 (1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

SECTION 20: [Transition – purchase of energy product] provides for the imposition of tax under

section 92 of the Provincial Sales Tax Act in relation to an energy product purchased before April 1,

Section 92 – purchase of energy product

(1) Subject to this section,

section 92 of the Provincial Sales Tax Act applies in relation to an energy product purchased before April 1, 2013.

(2) Section 92 of the Provincial Sales Tax Act does not apply in respect of any consideration for an energy product that, before

April 1, 2013, becomes due or is paid without having become due.

(3) Section 92 of the Provincial Sales Tax Act does not apply in relation to an energy product purchased before April 1, 2013 if

(

a) all or any portion of the consideration for the purchase of the energy product

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of an energy product by way of sale, other than a purchase

described in subparagraph (ii), the ownership or possession of the energy product

is transferred to the purchaser, or

(ii) in relation to a purchase of an energy product by way of sale under which the

seller delivers the energy product to the purchaser on approval, consignment, sale-or-return

basis or other similar terms, the purchaser acquires ownership of the energy product

or makes the energy product available to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of an energy product if

the energy product is delivered or made available to the purchaser on a continuous

basis by means of a wire, pipeline or other conduit and the seller invoices the purchaser

in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase

of the energy product is not ascertainable before April 1, 2013,

section 92 of the

Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

SECTION 21: [Transition – energy product purchased in Canada and brought into British Columbia for use] provides for the imposition of tax under

section 93 of the Provincial Sales Tax Act in relation to an energy product that is purchased outside British Columbia but in Canada and for which delivery is received in British Columbia before April 1,

Section 93 – energy product purchased in Canada and brought into British Columbia

for use

(1) Subject to this section,

section 93 of the Provincial Sales Tax Act applies in relation to an energy product that is purchased outside British Columbia

but in Canada if delivery of the energy product is received in British Columbia before

April 1, 2013.

(2) Section 93 of the Provincial Sales Tax Act does not apply in respect of any consideration for the energy product referred to

in subsection (1) of this

section that, before April 1, 2013, becomes due or is paid

without having become due.

(3) Section 93 of the Provincial Sales Tax Act does not apply in relation to a purchase of an energy product referred to in subsection

(1) of this

section if

(

a) all or any portion of the consideration for the purchase of the energy product

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of an energy product by way of sale, other than a purchase

described in subparagraph (ii), the ownership or possession of the energy product

is transferred to the purchaser, or

(ii) in relation to a purchase of an energy product by way of sale under which the

seller delivers the energy product to the purchaser on approval, consignment, sale-or-return

basis or other similar terms, the purchaser acquires ownership of the energy product

or makes the energy product available to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of an energy product if

the energy product is delivered to the purchaser on a continuous basis by means of

a wire, pipeline or other conduit and the seller invoices the purchaser in respect

of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase

of the energy product is not ascertainable before April 1, 2013,

section 93 of the

Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

SECTION 22: [Transition – energy product brought into British Columbia from outside Canada] provides for the imposition of tax under

section 93 of the Provincial Sales Tax Act in relation to an energy product that is brought or sent into, or delivered in, British Columbia from outside Canada before April 1,

Section 93 – energy product brought into British Columbia from outside Canada

Section 93 of the Provincial Sales Tax Act applies in relation to an energy product if,

(

a) before April 1, 2013,

(

i) the energy product is brought or sent into British Columbia from a place outside

Canada, or

(ii) delivery of the energy product is received in British Columbia from a place

outside Canada, and

(

b) on or after April 1, 2013, the energy product is accounted for under

section 32

(1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

SECTION 23: [Transition – liquor sold under special occasion licence] provides for the imposition of tax under

section 98 (1) of the Provincial Sales Tax Act in relation to liquor purchased before April 1, 2013 for sale on or after April 1, 2013 under a special occasion licence.

Section 98 (1) – liquor sold under special occasion licence

23 Subject to

section 3 (2), (3) and (5) of this Act,

section 98 (1) of the Provincial Sales Tax Act applies in relation to liquor purchased before April 1, 2013 for sale on or after

April 1, 2013 under a special occasion licence.

SECTION 24: [Transition – acquisition of exclusive product by independent sales contractor] provides for the imposition of tax under

section 99 (1) and (2) of the Provincial Sales Tax Act in relation to an exclusive product purchased before April 1, 2013.

Section 99 (1) and (2) – acquisition of exclusive product by independent sales contractor

(1) Subject to this section,

section 99 (1) and (2) of the Provincial Sales Tax Act applies in relation to an exclusive product purchased before April 1, 2013.

(2) Section 99 (1) and (2) of the Provincial Sales Tax Act does not apply in respect of any consideration for the purchase of an exclusive product

that, before April 1, 2013, becomes due or is paid without having become due.

(3) Section 99 (1) and (2) of the Provincial Sales Tax Act does not apply in relation to an exclusive product purchased before April 1, 2013

(

a) all or any portion of the consideration for the purchase of the exclusive product

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of an exclusive product by way of sale, other than

a purchase described in subparagraph (ii), the ownership or possession of the exclusive

product is transferred to the independent sales contractor, or

(ii) in relation to a purchase of an exclusive product by way of sale under which

the seller delivers the exclusive product to the independent sales contractor on approval,

consignment, sale-or-return basis or other similar terms, the independent sales contractor

acquires ownership of the exclusive product or makes the exclusive product available

to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of an exclusive product

if the exclusive product is delivered or made available to the independent sales contractor

on a continuous basis by means of a wire, pipeline or other conduit and the seller

invoices the independent sales contractor in respect of that purchase on a regular

or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase

of the exclusive product is not ascertainable before April 1, 2013,

section 99 (1)

and (2) of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

SECTION 25: [Transition – exclusive product purchased in Canada and brought into British Columbia] provides for the imposition of tax under

section 99 (3) and (4) of the Provincial Sales Tax Act in relation to an exclusive product that is purchased outside British Columbia but in Canada and for which delivery is received in British Columbia before April 1, 2013.

Section 99 (3) and (4) – exclusive product purchased in Canada and brought into British

Columbia

(1) Subject to this section,

section 99 (3) and (4) of the Provincial Sales Tax Act applies in relation to an exclusive product that is purchased outside British Columbia

but in Canada if delivery of the exclusive product is received in British Columbia

before April 1, 2013.

(2) Section 99 (3) and (4) of the Provincial Sales Tax Act does not apply in respect of any consideration for the exclusive product referred

to in subsection (1) of this

section that, before April 1, 2013, becomes due or is

paid without having become due.

(3) Section 99 (3) and (4) of the Provincial Sales Tax Act does not apply in relation to an exclusive product referred to in subsection (1)

of this

section if

(

a) all or any portion of the consideration for the purchase of the exclusive product

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of an exclusive product by way of sale, other than

a purchase described in subparagraph (ii), the ownership or possession of the exclusive

product is transferred to the independent sales contractor, or

(ii) in relation to a purchase of an exclusive product by way of sale under which

the seller delivers the exclusive product to the independent sales contractor on approval,

consignment, sale-or-return basis or other similar terms, the independent sales contractor

acquires ownership of the exclusive product or makes the exclusive product available

to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of an exclusive product

if the exclusive product is delivered to the independent sales contractor on a continuous

basis by means of a wire, pipeline or other conduit and the seller invoices the independent

sales contractor in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase

of the exclusive product is not ascertainable before April 1, 2013,

section 99 (3)

and (4) of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

SECTION 26: [Transition – exclusive product brought into British Columbia from outside Canada] provides for the imposition of tax under

section 99 (3) and (4) of the Provincial Sales Tax Act in relation to an exclusive product that is brought or sent into, or delivered in, British Columbia from outside Canada before April 1, 2013.

Section 99 (3) and (4) – exclusive product brought into British Columbia from outside

Canada

Section 99 (3) and (4) of the Provincial Sales Tax Act applies in relation to an exclusive product if,

(

a) before April 1, 2013,

(

i) the exclusive product is brought or sent into British Columbia from a place outside

Canada, or

(ii) delivery of the exclusive product is received in British Columbia from a place

outside Canada, and

(

b) on or after April 1, 2013, the exclusive product is accounted for under

section

32 (1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

SECTION 27: [Transition – reusable containers purchased in British Columbia] provides for the imposition of tax under

section 101 (1) of the Provincial Sales Tax Act in relation to a reusable container purchased before April 1, 2013.

Section 101 (1) – reusable containers purchased in British Columbia

(1) Subject to this section,

section 101 (1) of the Provincial Sales Tax Act applies in relation to a reusable container purchased before April 1, 2013.

(2) Section 101 (1) of the Provincial Sales Tax Act does not apply in respect of any consideration for a reusable container that, before

April 1, 2013, becomes due or is paid without having become due.

(3) Section 101 (1) of the Provincial Sales Tax Act does not apply in relation to a reusable container purchased before April 1, 2013

(

a) all or any portion of the consideration for the purchase of the reusable container

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of a reusable container by way of sale, other than

a purchase described in subparagraph (ii), the ownership or possession of the reusable

container is transferred to the person who purchased the reusable container, or

(ii) in relation to a purchase of a reusable container by way of sale under which

the seller delivers the reusable container to the person on approval, consignment,

sale-or-return basis or other similar terms, the person acquires ownership of the

reusable container or makes the reusable container available to any person, other

than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Despite subsection (3), if all or any portion of the consideration for the purchase

of the reusable container is not ascertainable before April 1, 2013,

section 101 (1)

of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

SECTION 28: [Transition – reusable containers purchased in Canada and brought into British Columbia] provides for the imposition of tax under

section 101 (2) of the Provincial Sales Tax Act in relation to a reusable container that is purchased outside British Columbia but in Canada and for which delivery is received in British Columbia before April 1, 2013.

Section 101 (2) – reusable containers purchased in Canada and brought into British

Columbia

(1) Subject to this section,

section 101 (2) of the Provincial Sales Tax Act applies in relation to a reusable container that is purchased outside British Columbia

but in Canada if, before April 1, 2013, delivery of the reusable container is received

in British Columbia.

(2) Section 101 (2) of the Provincial Sales Tax Act does not apply in respect of any consideration for the reusable container referred

to in subsection (1) of this

section that, before April 1, 2013, becomes due or is

paid without having become due.

(3) Section 101 (2) of the Provincial Sales Tax Act does not apply in relation to a purchase of a reusable container referred to in subsection

(1) of this

section if

(

a) all or any portion of the consideration for the purchase of the reusable container

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of a reusable container by way of sale, other than

a purchase described in subparagraph (ii), the ownership or possession of the reusable

container is transferred to the person who purchased the reusable container, or

(ii) in relation to a purchase of a reusable container by way of sale under which

the seller delivers the reusable container to the person on approval, consignment,

sale-or-return basis or other similar terms, the person acquires ownership of the

reusable container or makes the reusable container available to any person, other

than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Despite subsection (3), if all or any portion of the consideration for the purchase

of the reusable container is not ascertainable before April 1, 2013,

section 101 (2)

of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

SECTION 29: [Transition – reusable containers brought into British Columbia from outside Canada] provides for the imposition of tax under

section 101 (2) of the Provincial Sales Tax Act in relation to a reusable container that is brought or sent into, or delivered in, British Columbia from outside Canada before April 1, 2013.

Section 101 (2) – reusable containers brought into British Columbia from outside Canada

Section 101 (2) of the Provincial Sales Tax Act applies in relation to a reusable container if,

(

a) before April 1, 2013,

(

i) the reusable container is brought or sent into British Columbia from a place

outside Canada, or

(ii) delivery of the reusable container is received in British Columbia from a place

outside Canada, and

(

b) on or after April 1, 2013, the reusable container is accounted for under

section

32 (1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

Division 3 – Taxes in Relation to Software

SECTION 30: [Transition – software] provides for the imposition of tax under

section 105 of the Provincial Sales Tax Act in relation to software purchased before April 1,

Section 105 – software

(1) Subject to subsection (2),

section 105 of the Provincial Sales Tax Act applies in relation to software purchased before April 1, 2013.

(2) Section 105 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of software that, before

April 1, 2013, becomes due or is paid without having become due.

SECTION 31: [Transition – use of software on device in British Columbia] provides for the imposition of tax under

section 106 of the Provincial Sales Tax Act in relation to software purchased or used before April 1,

Section 106 – use of software on device in British Columbia

(1) Subject to subsection (2),

section 106 of the Provincial Sales Tax Act applies in relation to the following:

(

a) software purchased before April 1, 2013;

(

b) software used before April 1, 2013, on or with an electronic device ordinarily

situated in British Columbia, by a person referred to in

section 106 (1) (a) (

i) to

(iv) or (b) (

i) to (iv) of that Act.

(2) Section 106 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of software that, before

April 1, 2013, becomes due or is paid without having become due.

SECTION 32: [Transition – business use of software on devices in and outside British Columbia] provides for the imposition of tax under

section 107 of the Provincial Sales Tax Act in relation to software purchased or used before April 1,

Section 107 – business use of software on devices in and outside British Columbia

(1) Subject to this section,

section 107 of the Provincial Sales Tax Act applies to a purchaser referred to in

section 107 (1) (b) (

i) of that Act in relation

to software purchased before April 1, 2013.

(2) Subject to this section,

section 107 of the Provincial Sales Tax Act applies to a purchaser referred to in

section 107 (1) (b) (ii) of that Act in relation

to software purchased before April 1, 2013 if the purchaser, on or after April 1,

2013, uses the software or allows the software to be used on or with an electronic

device ordinarily situated in British Columbia.

(3) Section 107 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of software that, before

April 1, 2013, becomes due or is paid without having become due.

SECTION 33: [Transition – purchase of software by small seller] provides for the imposition of tax under

section 112 of the Provincial Sales Tax Act in relation to software purchased before April 1,

Section 112 – purchase of software by small seller

(1) Subject to subsection (2),

section 112 of the Provincial Sales Tax Act applies in relation to software purchased before April 1, 2013.

(2) Section 112 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of software that, before

April 1, 2013, becomes due or is paid without having become due.

Division 4 – Taxes in Relation to Taxable Services

SECTION 34: [Transition – services related to purchase] provides for the imposition of tax under sections 116 and 117 of the Provincial Sales Tax Act in relation to certain contracts entered into before April 1, 2013.

Division 1 of

Part 5 – services related to purchase

(1) Subject to this section,

section 116 [contract for property conversion related to purchase] of the Provincial Sales Tax Act applies in relation to

(

a) tangible personal property acquired before April 1, 2013, and

(

b) a contract referred to in

section 116 (2) (

b) of that Act that is entered into

before April 1, 2013.

(2) Subject to this section,

section 117 [contract for modification of purchased property] of the Provincial Sales Tax Act applies in relation to

(

a) tangible personal property acquired before April 1, 2013, and

(

b) a contract referred to in

section 117 (2) (a) (

i) or (ii) of that Act that is

entered into before April 1, 2013.

(3) Sections 116 and 117 of the Provincial Sales Tax Act do not apply in respect of a contract amount, as defined in those sections, that,

before April 1, 2013, becomes due or is paid without having become due.

(4) Despite subsection (3), if the purchaser of the taxable service referred to in

paragraph (

a) or (

b) of the definition of "taxable service" in

section 1 of the Provincial Sales Tax Act retains, under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the taxable service pending full

and satisfactory performance, or any part thereof,

section 116 or 117 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1, 2013.

SECTION 35: [Transition – purchase of related service provided in British Columbia] provides for the imposition of tax under

section 119 of the Provincial Sales Tax Act in relation to a related service purchased before April 1,

Section 119 – purchase of related service provided in British Columbia

(1) Subject to this section,

section 119 of the Provincial Sales Tax Act applies in relation to a related service purchased before April 1, 2013.

(2) Section 119 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of a related service

that, before April 1, 2013, becomes due or is paid without having become due.

(3) Despite subsection (2), if the purchaser of the related service retains, under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the related service pending full

and satisfactory performance, or any part thereof,

section 119 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1, 2013.

SECTION 36: [Transition – related service provided outside British Columbia] provides for the imposition of tax under

section 120 of the Provincial Sales Tax Act in relation to a related service provided before April 1,

Section 120 – related service provided outside British Columbia

(1) Subject to subsection (2),

section 120 of the Provincial Sales Tax Act applies in relation to a related service provided before April 1, 2013 in respect

of tangible personal property.

(2) Section 120 of the Provincial Sales Tax Act does not apply in relation to a related service provided in respect of tangible personal

property if, before April 1, 2013,

(

a) the tangible personal property is subsequently brought or sent into British Columbia,

(

b) delivery of the tangible personal property is subsequently received in British

Columbia.

SECTION 37: [Transition – tax on accommodation] provides for the imposition of tax under sections 122 and 123 of the Provincial Sales Tax Act in relation to accommodation purchased before April 1, 2013.

Sections 122 and 123 – tax on accommodation

(1) Subject to subsection (2), sections 122 and 123 of the Provincial Sales Tax Act apply in relation to accommodation purchased before April 1, 2013.

(2) Sections 122 and 123 of the Provincial Sales Tax Act do not apply in respect of any consideration for a purchase of accommodation that,

before April 1, 2013, becomes due or is paid without having become due.

SECTION 38: [Transition – change in use of accommodation acquired for resale] provides for the imposition of tax under

section 123.2 of the Provincial Sales Tax Act in relation to accommodation.

Section 123.2 – change in use of accommodation acquired for resale

(1) Section 123.2 of the Provincial Sales Tax Act does not apply to a person who purchased accommodation in British Columbia if all

of the consideration for the accommodation

(

a) becomes due before April 1, 2013, or

(

b) is paid before April 1, 2013 without having become due.

(2) Subject to subsection (3),

section 123.2 of the Provincial Sales Tax Act applies to a person in relation to accommodation if

(

a) the person purchased the accommodation in British Columbia before April 1, 2013,

and

(

b) the person first becomes a user of the accommodation before April 1, 2013.

(3) Section 123.2 of the Provincial Sales Tax Act does not apply to a person referred to in subsection (2) of this

section in respect

of any consideration for the accommodation that, before April 1, 2013, becomes due

or is paid without having become due.

SECTION 39: [Transition – refund in relation to new designated accommodation area] provides for circumstances in which a purchaser of accommodation in a designated accommodation area may not obtain a refund under

section 124 of the Provincial Sales Tax Act .

Section 124 – refund in relation to new designated accommodation area

Section 124 of the Provincial Sales Tax Act does not apply to a purchaser of accommodation in a designated accommodation area

(

a) the confirmation was received, the contract was entered into or the deposit was

made before April 1, 2013, and

(

b) the area that is the designated accommodation area was, on March 31, 2013, an

area in respect of which

section 3 of the Hotel Room Tax Act applied.

SECTION 40: [Transition – legal services provided in British Columbia or to British Columbia resident] provides for the imposition of tax under sections 126 and 127 of the Provincial Sales Tax Act in relation to legal services provided before April 1, 2013.

Sections 126 and 127 – legal services provided in British Columbia or to British

Columbia resident

(1) Subject to this section, sections 126 and 127 of the Provincial Sales Tax Act apply in relation to legal services purchased before April 1, 2013.

(2) Sections 126 and 127 of the Provincial Sales Tax Act do not apply in respect of any consideration for a purchase of legal services that,

before April 1, 2013, becomes due or is paid without having become due.

(3) Sections 126 and 127 of the Provincial Sales Tax Act do not apply in relation to legal services substantially provided, within the meaning

section 47.1 (1) (

b) of the Social Service Tax Act , before July 1, 2010.

SECTION 41: [Transition – telecommunication service] provides for the imposition of tax under sections 130 and 130.1 of the Provincial Sales Tax Act in relation to a telecommunication service purchased before April 1, 2013.

Sections 130 and 130.1 – telecommunication service

(1) Subject to subsection (2), sections 130 and 130.1 of the Provincial Sales Tax Act apply in relation to a telecommunication service purchased before April 1, 2013.

(2) Sections 130 and 130.1 of the Provincial Sales Tax Act do not apply in respect of any consideration for a purchase of a telecommunication

service that, before April 1, 2013, becomes due or is paid without having become due.

SECTION 42: [Transition – dedicated telecommunication service] provides for the imposition of tax under

section 131 of the Provincial Sales Tax Act in relation to a dedicated telecommunication service purchased before April 1,

Section 131 – dedicated telecommunication service

(1) Subject to subsection (2),

section 131 of the Provincial Sales Tax Act applies in relation to a dedicated telecommunication service purchased before April

1, 2013.

(2) Section 131 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of a dedicated telecommunication

service that, before April 1, 2013, becomes due or is paid without having become due.

Division 5 – Collection and Remittance of Tax

SECTION 43: [Transition – levy and collection of tax by collector] provides for the requirement on a person to levy and collect tax under

section 179 (1) of the Provincial Sales Tax Act if the person is a collector at the time the tax is payable.

Section 179 – levy and collection of tax by collector

Section 179 (1) of the Provincial Sales Tax Act applies to a person in relation to tax imposed under this Act in relation to

(

a) a sale, provision or lease of tangible personal property before April 1, 2013

by the person, or

(

b) a sale or provision of software or a taxable service before April 1, 2013 by

the person

if the person is a collector at the time the tax is payable in accordance with

section 28

of that Act.

Division 6 – Regulations Respecting Accommodation

SECTION 44: [Transition – regulations in relation to accommodation] provides that a limitation on the authority of the Lieutenant Governor in Council to make specified regulations does not apply in relation to an area to which

section 3 of the Hotel Room Tax Act applied on March 31,

Section 240 – regulations in relation to accommodation

Section 240 (2) of the Provincial Sales Tax Act does not apply if the Lieutenant Governor in Council is making a regulation under

section 240 (1) (b), (c), (

d) or (

e) of that Act in relation to an area in respect

of which, on March 31, 2013,

section 3 of the Hotel Room Tax Act is declared to apply under a regulation under that Act.

SECTION 45: [Transition – regulations made under Hotel Room Tax Act] provides for the continuation under the Provincial Sales Tax Act of certain regulations made under the Hotel Room Tax Act .

Transition – regulations made under Hotel Room Tax Act

(1) Regulations made under

section 43 (2) (e), (

f) and (

g) of the Hotel Room Tax Act that are in force immediately before the repeal of that Act remain in force and are

deemed to have been made under the Provincial Sales Tax Act until they are amended or repealed.

(2) Without limiting subsection (1),

(

a) an area in respect of which

section 3 of the Hotel Room Tax Act is declared to apply under a regulation under that Act is deemed to be a designated

accommodation area,

(

b) a rate of tax prescribed under the Hotel Room Tax Act for an area in respect of which

section 3 of that Act is declared to apply is deemed

to be the rate of tax prescribed under this Act for the designated accommodation area,

(

c) the municipality, regional district or eligible entity that is paid the amount

collected from the tax under

section 3 of the Hotel Room Tax Act in an area to which that

section is declared to apply is deemed to be the designated

recipient for the designated accommodation area, and

(

d) a purpose prescribed under the Hotel Room Tax Act for which the amount paid under that Act to a municipality, regional district or

eligible entity may be spent by the municipality, regional district or eligible entity

is deemed to be a purpose prescribed under the Provincial Sales Tax Act for which the amount paid under the Provincial Sales Tax Act to the designated recipient may be spent by the designated recipient.

Division 7 – Retroactive Effect

SECTION 46: [Transition – retroactive effect] provides that the Provincial Sales Tax Act , the regulations under that Act and the transitional provisions for that Act have retroactive effect.

Retroactive effect

46 This Part, the Provincial Sales Tax Act and the regulations made under the Provincial Sales Tax Act are retroactive to the extent necessary to give full force and effect to their provisions

as provided for in this Part and must not be construed as lacking retroactive effect

in relation to any matter by reason that they make no specific reference to that matter.

Division 8 – Transitional Regulations

SECTION 47: [Transition – regulations] authorizes the Lieutenant Government in Council to make, before April 1, 2016, transitional regulations to resolve issues that arise in and from the transition to the Provincial Sales Tax Act .

Transition – regulations

(1) Despite this Act, the Provincial Sales Tax Act or any other Act, the Lieutenant Governor in Council may make regulations as follows:

(

a) respecting any matter that the Lieutenant Governor in Council considers is not

provided for, or is not sufficiently provided for, in this Act or the Provincial Sales Tax Act ;

(

b) making provisions that the Lieutenant Governor in Council considers appropriate

for the purpose of more effectively bringing this Act and the Provincial Sales Tax Act into operation;

(

c) making provisions that the Lieutenant Governor in Council considers appropriate

for the purpose of preventing, minimizing or otherwise addressing any transitional

difficulties encountered in bringing this Act or the Provincial Sales Tax Act into effect, including, without limitation, provisions making an exception to or

a modification of a provision in an enactment or providing for the application or

continued application of a previous enactment;

(

d) resolving any errors, inconsistencies or ambiguities arising in this Act or the

Provincial Sales Tax Act .

(2) A regulation under subsection (1) may be made retroactive to April 1, 2013 or

a later date, and if made retroactive is deemed to have come into force on the specified

date.

(3) To the extent of any conflict between a regulation under subsection (1) and another

enactment, the regulation prevails.

(4) This

section and any regulations made under this

section are repealed on April 1,

Part 2 – Transitional Provisions for Other Acts

Division 1 – Consumption Tax Rebate and Transition Act

SECTION 48: [Transition – Point-of-sale rebates] provides for the continued application of the point-of-sale rebate provisions.

Point-of-sale rebates

48 Despite

section 71 [repeal of Consumption Tax Rebate and Transition Act] of this Act,

Part 3 of the Consumption Tax Rebate and Transition Act and

Part 3 of the Consumption Tax Rebate and Transition Regulation, as they read

on March 31, 2013, continue to apply in respect of tax under

section 165 (2), 212.1

or 218.1 or Division IV.1 of

Part IX of the Excise Tax Act (Canada) that

(

a) becomes payable under that Act before April 1, 2013, or

(

b) is paid before April 1, 2013 without having become payable under that Act.

SECTION 49: [Transition – Residential energy credit and rebate reimbursement limits] imposes limits on the reimbursements made under

section 13 of the Consumption Tax Rebate and Transition Act to a registrant in respect of an energy credit under that Act.

Residential energy credit and rebate reimbursement limits

(1) Despite

section 71 [repeal of Consumption Tax Rebate and Transition Act] of this Act and

section 15 (1) (

b) of the Consumption Tax Rebate and Transition Act as that

section read on March 31, 2013, a reimbursement must not be made under

section

13 of that Act if the application for the reimbursement is made after September 30,

(2) Despite

section 71 of this Act, the Limitation Act and

section 15 (2) of the Consumption Tax Rebate and Transition Act as that

section read on March 31, 2013, an action for a reimbursement under

section

13 of the Consumption Tax Rebate and Transition Act must not be brought after September 30, 2013.

SECTION 50: [Transition – Tax in respect of vehicle deemed to be tax under Provincial Sales Tax Act]

in specified circumstances, deems tax imposed under the Consumption Tax Rebate and Transition Act in respect of a vehicle to be tax imposed under the Provincial Sales Tax Act ;

requires the Insurance Corporation of British Columbia to levy tax in specified circumstances unless the required declaration, information or documents are obtained from that person.

Tax in respect of vehicle deemed to be tax under Provincial Sales Tax Act

(1) This

section applies to a person in relation to a vehicle if,

(

a) on or after May 1, 2013, the person registers the vehicle under the Commercial Transport Act , Motor Vehicle Act or Motor Vehicle (All Terrain) Act , and

(

b) at the time of registering the vehicle, the person must pay to the Insurance

Corporation of British Columbia tax imposed under the Consumption Tax Rebate and Transition Act in respect of the vehicle.

(2) If this

section applies to a person in relation to a vehicle, the tax imposed

under the Consumption Tax Rebate and Transition Act in respect of the vehicle is deemed to be tax imposed under the Provincial Sales Tax Act in respect of the vehicle as if the Provincial Sales Tax Act had been in effect when the tax was imposed under the Consumption Tax Rebate and Transition Act .

(3) Subsection (4) applies in relation to a person who must pay tax referred to in

subsection (1) (

b) in respect of a vehicle if the person alleges

(

a) that the tax has been paid in accordance with the Consumption Tax Rebate and Transition Act , or

(

b) that the person is exempt from paying tax imposed under that Act.

(4) If this

section applies in relation to a person described in subsection (3),

the Insurance Corporation of British Columbia must nevertheless levy and collect the

tax unless the Insurance Corporation of British Columbia obtains from that person,

at or before the time the vehicle is registered,

(

a) a declaration in a form acceptable to the director, and

(

b) any information or document required by the director.

SECTION 51: [Transition – Appropriations continued] provides for the continued application of the appropriation provisions in the Consumption Tax Rebate and Transition Act .

Appropriations continued

51 Despite

section 71 [repeal of Consumption Tax Rebate and Transition Act] of this Act,

section 52 of the Consumption Tax Rebate and Transition Act , as it read on March 31, 2013, continues to apply in relation to an amount payable

under or in accordance with an agreement referred to in

section 52 of that Act.

SECTION 52: [Transition – Application of

Interpretation Act] is self-explanatory.

Application of

Interpretation Act

Section 36 [repeal and replacement] of the

Interpretation Act does not apply in relation to the repeal of the Consumption Tax Rebate and Transition Act .

Division 2 – Hotel Room Tax Act

SECTION 53: [Transition – Application of Act to accommodation purchased before April 1, 2013] provides for the continued application of the Hotel Room Tax Act and the regulations under that Act in relation to accommodation purchased before April 1, 2013 in specified circumstances, despite the repeal of the Hotel Room Tax Act .

Application of Act to accommodation purchased before April 1, 2013

(1) Despite

section 77 [repeal of Hotel Room Tax Act] of this Act, the Hotel Room Tax Act and the regulations under that Act, as they read on March 31, 2013, continue to apply

in relation to accommodation purchased before April 1, 2013 except in respect of any

consideration for the purchase of the accommodation that

(

a) becomes due on or after April 1, 2013, and

(

b) is not paid before April 1, 2013 without having become due.

(2) The following sections of the Provincial Sales Tax Act apply for the purposes of this section:

(a)

section 28 (9) [deposit is not consideration] ;

(

b) section 33 [when consideration becomes due] .

SECTION 54: [Transition – Application of

Interpretation Act] is self-explanatory.

Application of

Interpretation Act

Section 36 [repeal and replacement] of the

Interpretation Act does not apply in relation to the repeal of the Hotel Room Tax Act .

Division 3 – Motor Fuel Tax Act

SECTION 55: [Transition –

definitions] adopts

definitions in the Motor Fuel Tax Act for the purposes of Division 3 of

Part 2 of this Act.

Definitions

Section 1 [definitions] of the Motor Fuel Tax Act applies for the purposes of this Division.

SECTION 56: [Transition – application of provisions of Provincial Sales Tax Act] for the purposes of Division 3 of

Part 2 of this Act, does the following:

applies

section 28 (9) of the Provincial Sales Tax Act , which provides that a deposit is not consideration paid for a purchase unless and until the deposit is applied as consideration;

applies

section 33 of the Provincial Sales Tax Act , which provides rules respecting when consideration becomes due.

Application of provisions of Provincial Sales Tax Act

56 The following sections of the Provincial Sales Tax Act apply for the purposes of this Division:

(a)

section 28 (9) [deposit is not consideration] ;

(

b) section 33 [when consideration becomes due] .

SECTION 57: [Transition – purchases of propane not imported from outside Canada] provides for the imposition of tax under

section 10.3 (1) of the Motor Fuel Tax Act in relation to propane not imported from outside Canada that is purchased before April 1, 2013, in specified circumstances.

Section 10.3 – purchases of propane not imported from outside Canada

(1) In this section, "purchase" means a purchase of propane by a purchaser who, before April 1, 2013,

(

a) buys the propane within British Columbia, or

(

b) receives delivery of the propane within British Columbia from a place that is

outside British Columbia and within Canada.

(2) Subject to subsections (3) to (5) of this section,

section 10.3 (1) [tax on purchase of propane] of the Motor Fuel Tax Act applies to a purchaser in relation to a purchase of propane.

(3) Subject to subsection (4) of this section,

section 10.3 (1) of the Motor Fuel Tax Act does not apply to a purchaser in relation to a purchase of propane if

(

a) all or any portion of the consideration for the purchase has neither been paid

nor become due on or before the last day of the month immediately following the first

month in which,

(

i) in relation to a purchase, other than a purchase described in subparagraph (ii),

the ownership or possession of the propane is transferred to the purchaser, or

(ii) in relation to a purchase under which the seller delivers the propane to the

purchaser on approval, consignment, sale-or-return basis or other similar terms, the

purchaser acquires ownership of the propane or makes the propane available to any

person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in relation to a purchase of propane if

(

a) the propane is delivered or made available to the purchaser on a continuous basis

by means of a pipe or other conduit and the seller invoices the purchaser in respect

of that purchase on a regular or periodic basis, or

(

b) all or any portion of the consideration for the purchase is not ascertainable

before April 1, 2013.

(5) Unless subsection (3) of this

section applies, if any consideration for a purchase of propane becomes due or is paid without having

become due before April 1, 2013,

section 10.3 (1) of the Motor Fuel Tax Act does not apply to the purchaser in respect of the portion of the volume of the propane that is calculated in accordance with the following formula:

non taxable volume = total volume

pre-April 1, 2013 consideration

total consideration

where

pre-April 1, 2013 consideration

(

a) if subsection (3) of this

section would apply but for subsection (4) (b), the

consideration that is ascertainable before April 1, 2013, and (

b) in any other case,

the consideration for the propane that becomes due or is paid without becoming due

before April 1, 2013;

total consideration

the total consideration for the propane;

total volume

the total volume of the propane.

SECTION 58: [Transition – purchases of propane imported from outside Canada] provides for the imposition of tax under

section 10.3 (1) of the Motor Fuel Tax Act in relation to propane imported from outside Canada that is purchased before April 1, 2013, in specified circumstances.

Section 10.3 – purchases of propane imported from outside Canada

(1) In this section, "purchase" means a purchase of propane by a purchaser who, before April 1, 2013, receives delivery

of the propane within British Columbia from a place outside Canada.

(2) Section 10.3 (1) [tax on purchase of propane] of the Motor Fuel Tax Act applies to a purchaser in relation to a purchase of propane if, on or after April

1, 2013, the propane is accounted for under

section 32 (1), (2) (

a) or (5) of the

Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

SECTION 59: [Transition – use of propane] provides rules for determining the amount of tax payable under

section 10.3 (3) of the Motor Fuel Tax Act on the use of propane purchased before April 1,

Section 10.3 – use of propane

(1) In this section:

"amount of energy allowance received" means the amount of an energy allowance, if any, that was received by a person under

section 9 [point-of-sale energy credit] or 10 [energy rebate paid by director] of the Consumption Tax Rebate and Transition Act , reduced by any adjustment to that amount made under

section 12 [adjustment of energy allowance if consideration reduced] of that Act;

"amount of excise tax paid" means the total amount of tax, if any, that was paid by a person under

section 165

(2), 212.1 or 218.1 or Division IV.1 of

Part IX of the Excise Tax Act (Canada), in respect of British Columbia as a participating province under

Part IX

of that Act, and for which the person has not obtained and is not entitled to obtain

a refund, credit or rebate under

Part IX of that Act;

"energy allowance" has the same meaning as in the Consumption Tax Rebate and Transition Act ;

"purchase" means a purchase of propane made before April 1, 2013 within British Columbia;

"registered consumer" means a person who is a registered consumer in respect of propane.

(2) Subject to this section,

section 10.3 (3) [tax on use of propane] of the Motor Fuel Tax Act does not apply to a person in respect of propane if the person purchased the propane.

(3) Subject to subsections (4) and (5) of this section,

section 10.3 (3) of the Motor Fuel Tax Act applies to a person in respect of propane purchased by the person if any of the consideration

for the purchase has neither been paid nor become due before April 1, 2013.

(4) Subject to subsection (5) of this section, if any of the consideration for a

purchase of propane has neither been paid nor become due before April 1, 2013, the

amount of tax payable by a person under

section 10.3 (3) of the Motor Fuel Tax Act in respect of the propane is reduced by, as applicable,

(

a) the total amount of tax, if any, that was paid by the person in respect of the

propane under

section 57 [section 10.3 – purchases of propane not imported from outside Canada] or 58 [section 10.3 – purchases of propane imported from outside Canada] of this Act and for which the person has not obtained and is not entitled to obtain

a refund under the Motor Fuel Tax Act , or

(

b) the amount by which the amount of excise tax paid by the person in respect of

the propane exceeds the amount of energy allowance received by the person in respect

of the propane.

(5) Subsections (2) to (4) do not apply to person who is a registered consumer.

(6) The amount of tax payable by a person who is a registered consumer under

section

10.3 (3) of the Motor Fuel Tax Act in respect of propane is reduced by the amount by which the amount of excise tax

paid by the person in respect of the propane exceeds the amount of energy allowance

received by the person in respect of the propane.

SECTION 60: [Transition – change in rate of tax on propane and payment of security] requires deputy collectors and retail dealers to provide an inventory of propane and to pay security on the propane included in the inventory.

Section 10.3 – change in rate of tax on propane and payment of security

(1) If

(

a) a deputy collector or retail dealer owns propane on April 1, 2013, and

(

b) security would have been payable by the deputy collector or retail dealer if

section 10.3 of the Motor Fuel Tax Act were in force on the date the deputy collector or retail dealer bought the propane,

the deputy collector or retail dealer must provide to the director by April 15, 2013

an inventory of the propane, in accordance with the instructions of the director.

(2) If a deputy collector or retail dealer owns no propane on which security is payable

under subsection (5), the deputy collector or retail dealer, unless the director directs

otherwise, must provide to the director by April 15, 2013 a nil inventory, in accordance

with the instructions of the director.

(3) For the purposes of subsection (1), if, before April 1, 2013, a retail dealer

entered into an agreement to sell propane to a purchaser and the purchaser has not

received delivery of the propane before April 1, 2013, the retail dealer is deemed

to own the propane.

(4) For the purposes of subsection (1), a deputy collector or retail dealer, as the

case may be, is deemed to own propane on April 1, 2013 if

(

a) the deputy collector or retail dealer has entered into an agreement to buy the

propane and the agreement provides that the deputy collector or retail dealer owns

the propane on April 1, 2013,

(

b) the deputy collector or retail dealer has not received delivery of the propane

before April 1, 2013, and

(

c) the deputy collector or retail dealer has not entered into an agreement with

another person that provides that the other person owns the propane on April 1, 2013.

(5) A deputy collector or retail dealer who is required to provide an inventory under

subsection (1) must pay to the director by April 15, 2013 the amount of security on

propane included in the inventory equal to the tax that would be collectable if the

propane were sold to a purchaser on April 1, 2013.

(6) If a deputy collector or retail dealer is required to include propane in an inventory

under subsection (1),

(

a) the deputy collector or retail dealer is not required to pay security in respect

of the propane under

section 39 [security from deputy collector] or 40 [security from retail dealer] of the Motor Fuel Tax Act , and

(

b) the collector or deputy collector who sold the propane to the deputy collector

or retail dealer required to include the propane in the inventory is not required

to pay security in respect of the propane under

section 38 [security from collector] or 39 of the Motor Fuel Tax Act .

SECTION 61: [Transition – tax on heating oil or non-motor fuel oil used for unauthorized purpose] provides rules for determining the amount of tax payable if a person uses heating oil or non-motor fuel oil for an unauthorized purpose on or after April 1, 2013 and the heating oil or non-motor fuel oil was, before April 1, 2013, manufactured or bought in British Columbia or imported into British Columbia.

Section 16.7 – tax on heating oil or non-motor fuel oil used for unauthorized purpose

(1) In this section:

"amount of energy allowance received" means the amount of an energy allowance, if any, that was received by a person under

section 9 [point-of-sale energy credit] or 10 [energy rebate paid by director] of the Consumption Tax Rebate and Transition Act , reduced by any adjustment to that amount made under

section 12 [adjustment of energy allowance if consideration reduced] of that Act;

"amount of excise tax paid" means the total amount of tax, if any, that was paid by a person under

section 165

(2), 212.1 or 218.1 or Division IV.1 of

Part IX of the Excise Tax Act (Canada), in respect of British Columbia as a participating province under

Part IX

of that Act, and for which the person has not obtained and is not entitled to obtain

a refund, credit or rebate under

Part IX of that Act;

"energy allowance" has the same meaning as in the Consumption Tax Rebate and Transition Act .

(2) Subject to subsections (3) and (4) of this section,

section 16.7 [unauthorized uses of heating oil and non-motor fuel oil] of the Motor Fuel Tax Act applies to a person in relation to heating oil or non-motor fuel oil that

(

a) the person, before April 1, 2013,

(

i) manufactured in British Columbia,

(ii) bought in British Columbia, or

(iii) brought or sent into British Columbia, or received delivery of in British Columbia,

and

(

b) is used on or after April 1, 2013.

(3) If subsection (2) of this

section applies to a person in relation to heating

oil, the amount of tax payable by the person under

section 16.7 (5) of the Motor Fuel Tax Act in respect of the heating oil is reduced by the amount by which the amount of excise

tax paid by the person in respect of the heating oil exceeds the amount of energy

allowance received by the person in respect of the heating oil.

(4) If subsection (2) of this

section applies to a person in relation to non-motor

fuel oil, the amount of tax payable by the person under

section 16.7 (5) of the Motor Fuel Tax Act in respect of the non-motor fuel oil is reduced by the amount of excise tax paid

by the person in respect of the non-motor fuel oil.

SECTION 62: [Transition – retroactive effect] provides that the Motor Fuel Tax Act , the regulations under that Act and the transitional provisions for that Act have retroactive effect.

Retroactive effect

62 This Division, the Motor Fuel Tax Act and the regulations made under the Motor Fuel Tax Act are retroactive to the extent necessary to give full force and effect to their provisions

as provided for in this Division and must not be construed as lacking retroactive

effect in relation to any matter by reason that they make no specific reference to

that matter.

SECTION 63: [Transition – regulations] authorizes the Lieutenant Governor in Council to make, before April 1, 2016, transitional regulations to resolve issues that arise in and from the amendments to the Motor Fuel Tax Act made by this Bill.

Transition – regulations

(1) Despite this Act, the Motor Fuel Tax Act or any other Act, the Lieutenant Governor in Council may make regulations as follows:

(

a) respecting any matter that the Lieutenant Governor in Council considers is not

provided for, or is not sufficiently provided for, by the amendments to the Motor Fuel Tax Act made by this Act;

(

b) making provisions that the Lieutenant Governor in Council considers appropriate

for the purpose of more effectively bringing into operation the amendments to the

Motor Fuel Tax Act made by this Act;

(

c) making provisions that the Lieutenant Governor in Council considers appropriate

for the purpose of preventing, minimizing or otherwise addressing any transitional

difficulties encountered in bringing into effect the amendments to the Motor Fuel Tax Act made by this Act, including, without limitation, provisions making an exception to

or a modification of a provision in an enactment or providing for the application

or continued application of a previous enactment;

(

d) resolving any errors, inconsistencies or ambiguities arising from the amendments

to the Motor Fuel Tax Act made by this Act.

(2) A regulation under subsection (1) may be made retroactive to April 1, 2013 or

a later date, and if made retroactive is deemed to have come into force on the specified

date.

(3) To the extent of any conflict between a regulation under subsection (1) and another

enactment, the regulation prevails.

(4) This

section and any regulations made under this

section are repealed on April 1,

Division 4 – Social Service Tax Act

SECTION 64: [Transition – Continued obligation to remit amount in respect of breach of lease] provides for the ongoing requirement on a lessor to remit an amount if the lessor receives an amount in respect of the payment relating to a breach of a lease.

Continued obligation to remit amount in respect of breach of lease

64 Despite

section 114 [repeal of Social Service Tax Act] of this Act,

section 25 (3) of the Social Service Tax Act and any provision of that Act or the regulations under that Act that relates to

section

25 (3) of that Act, as they read on March 31, 2013, continue to apply in respect of

an amount referred to in that

section that is received by a lessor.

SECTION 65: [Transition – Payment of tax in relation to contingent fee agreement or extraordinary circumstances] provides for the continued application of provisions in relation to ongoing transitional issues relating to the Social Service Tax Act .

Payment of tax in relation to contingent fee agreement or extraordinary circumstances

65 Despite

section 114 [repeal of Social Service Tax Act] of this Act, the Social Service Tax Act and the regulations under that Act, as they read on March 31, 2013, continue to apply

in relation to

(

a) tax that is payable in accordance with

section 21.7 (1) (

b) of the Social Service

Tax Act Regulations, and

(

b) tax that is payable in accordance with

section 21.7 (1) (

d) of the Social Service

Tax Act Regulations in respect of tax imposed under the Social Service Tax Act on the purchase of tangible personal property.

SECTION 66: [Transition – Application of

Interpretation Act] is self-explanatory.

Application of

Interpretation Act

Section 36 [repeal and replacement] of the

Interpretation Act does not apply in relation to the repeal of the Social Service Tax Act .

Part 3 – Consequential and Related Amendments

British Columbia Railway Act

SECTION 67: [British Columbia Railway Act,

section 6]

provides that the British Columbia Railway Company is not exempt from tax under the Provincial Sales Tax Act ;

removes references to 3 Acts consequential to the repeal of those Acts by this Bill.

Section 6 (1) of the British Columbia Railway Act, R.S.B.C. 1996, c. 36, is amended

(

a) by striking out " the Consumption Tax Rebate and Transition Act , the Hotel Room Tax Act , the Motor Fuel Tax Act " and substituting " the Motor Fuel Tax Act , the Provincial Sales Tax Act ", and

(

b) by striking out " or for tax or levy under the Social Service Tax Act ".

Carbon Tax Act

SECTION 68: [Carbon Tax Act,

section 1.1] includes propane in the definition of "imported fuel" for the purposes of the section.

Section 1.1 (1) of the Carbon Tax Act, S.B.C. 2008, c. 40, is amended in the definition

of "imported fuel" by striking out " other than natural gas and propane, " and substituting " other than natural gas, ".

SECTION 69: [Carbon Tax Act,

section 24] provides that if a person's registration under

section 168 of the Provincial Sales Tax Act is suspended or cancelled, then the person's registration certificate under the Carbon Tax Act is suspended for the same period of time or automatically cancelled at the same time.

Section 24 is amended by adding the following subsections:

(2.2) If a person's registration under

section 168 of the Provincial Sales Tax Act is suspended under that Act, the registration certificate issued to that person under

this Act is automatically suspended without notice for the same period as the suspension

under the Provincial Sales Tax Act .

(2.3) If a person's registration under

section 168 of the Provincial Sales Tax Act is cancelled under that Act, the registration certificate issued to that person under

this Act is automatically cancelled without notice.

Commercial Transport Act

SECTION 70: [Commercial Transport Act,

section 6]

requires an owner of a commercial vehicle, trailer or semi-trailer to pay any amount owing under the Provincial Sales Tax Act when applying for registration and a licence;

authorizes the Insurance Corporation of British Columbia to refuse to issue a licence if the amount owing under the Provincial Sales Tax Act in respect of a commercial vehicle, trailer or semi-trailer is not paid.

Section 6 of the Commercial Transport Act, R.S.B.C. 1996, c. 58, is amended

(

a) in subsection (4) (

c) by striking out " or " at the end of subparagraph (ii), by adding " , or " at the end of subparagraph (iii) and by adding the following subparagraph:

(iv) the Provincial Sales Tax Act . , and

(

b) in subsection (12) (

c) by striking out " or " at the end of subparagraph (ii), by adding " , or " at the end of subparagraph (iii) and by adding the following subparagraph:

(iv) the Provincial Sales Tax Act .

Consumption Tax Rebate and Transition Act

SECTION 71: [Consumption Tax Rebate and Transition Act, repeal] is self-explanatory.

71 The Consumption Tax Rebate and Transition Act, S.B.C. 2010, c. 5, is repealed.

Family Law Act

SECTION 72: [Family Law Act, sections 283, 314, 360, 365, 382, 402, 413, 446, 447, 449 and 450] updates cross-references.

72 Sections 283, 314, 360, 365, 382, 402, 413, 446, 447, 449 and 450 of the Family

Law Act, S.B.C. 2011, c. 25, are repealed and the following substituted:

Section 71 (1) (

c) of the Carbon Tax Act, S.B.C. 2008, c. 40, is repealed and

the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , .

Section 55 (

c) of the Consumption Tax Rebate and Transition Act, S.B.C. 2010,

c. 5, is repealed and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act ; .

Section 142.93 (1) (

c) is repealed and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , or .

Section 16 (

c) of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, is repealed and

the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , .

Section 38 (1) (

c) of the Insurance Premium Tax Act, R.S.B.C. 1996, c. 232, is

repealed and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , .

Section 14 (1) (

c) of the Logging Tax Act, R.S.B.C. 1996, c. 277, is repealed

and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act ; .

Section 62 (1) (

c) of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, is repealed

and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , .

Section 4 (

c) of the Social Service Tax Act, R.S.B.C. 1996, c. 431, is repealed

and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act ; .

Section 169.52 (1) (

c) of the South Coast British Columbia Transportation Authority

Act, S.B.C. 1998, c. 30, is repealed and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act ; .

Section 3 (1) (

c) of the Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, is

repealed and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , .

Section 13 (

c) of the Tobacco Tax Act, R.S.B.C. 1996, c. 452, is repealed and

the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , .

Finance Statutes Amendment Act (No. 2), 2010

SECTION 73: [Finance Statutes Amendment Act (No. 2), 2010, sections 74, 78 and 79] is consequential to amendments made by this Bill to the South Coast British Columbia Transportation Authority Act .

73 Sections 74, 78 and 79 of the Finance Statutes Amendment Act (No. 2), 2010, S.B.C. 2010,

c. 18, are repealed.

Financial Administration Act

SECTION 74: [Financial Administration Act,

section 19.1] repeals a spent provision.

Section 19.1 of the Financial Administration Act, R.S.B.C. 1996, c. 138, is repealed.

SECTION 75: [Financial Administration Act,

section 88] clarifies authority to set by regulation the manner of calculating interest in relation to amounts payable by or to the government, a government body or a government organization.

Section 88 is amended by adding the following subsection:

(3) For certainty, an authorization under this or any other Act to set by regulation

a rate of interest in relation to an amount payable by or to the government, a government

body or a government organization includes the authority to prescribe a manner of

calculating the interest unless the Act provides otherwise.

Health Authorities Act

SECTION 76: [Health Authorities Act,

section 15]

provides that a regional health board is exempt from taxation under the Provincial Sales Tax Act for specified transactions;

removes references to 2 Acts consequential to the repeal of those Acts by this Bill.

Section 15 (3) of the Health Authorities Act, R.S.B.C. 1996, c. 180, is amended

by striking out " the Social Service Tax Act and the Consumption Tax Rebate and Transition Act " and substituting " the Provincial Sales Tax Act ".

Hotel Room Tax Act

SECTION 77: [Hotel Room Tax Act, repeal] is self-explanatory.

77 The Hotel Room Tax Act, R.S.B.C. 1996, c. 207, is repealed.

Insurance Corporation Act

SECTION 78: [Insurance Corporation Act,

section 7] authorizes the Insurance Corporation of British Columbia to receive taxes, imposed under the Provincial Sales Tax Act , on behalf of the government.

Section 7 (

h) of the Insurance Corporation Act, R.S.B.C. 1996, c. 228, is amended

by striking out " and " at the end of subparagraph (ii), by adding " , and " at the end of subparagraph (iii) and by adding the following subparagraph:

(iv) revenue from taxes imposed under the Provincial Sales Tax Act ; .

Mineral Land Tax Act

SECTION 79: [Mineral Land Tax Act,

section 3.1] replaces the definition of "Taxation Agreement" consequential to the addition by this Bill of

section 6.1 of the Nis g a’a Final Agreement Act .

Section 3.1 (1) of the Mineral Land Tax Act, R.S.B.C. 1996, c. 290, is repealed

and the following substituted:

(1) In this section, "Taxation Agreement" has the same meaning as in

section 6.1 of the Nis g a’a Final Agreement Act .

Mineral Tax Act

SECTION 80: [Mineral Tax Act,

section 2.1] replaces the definition of "Taxation Agreement" consequential to the addition by this Bill of

section 6.1 of the Nis g a’a Final Agreement Act .

Section 2.1 (1) of the Mineral Tax Act, R.S.B.C. 1996, c. 291, is repealed and

the following substituted:

(1) In this section, "Taxation Agreement" has the same meaning as in

section 6.1 of the Nis g a’a Final Agreement Act .

Motor Fuel Tax Act

SECTION 81: [Motor Fuel Tax Act,

section 1]

repeals the

definitions of "authorization" and "authorized person";

amends the

definitions of "coloured fuel" and "locomotive fuel" to exclude propane;

amends the definition of "fuel" to include propane for any use;

amends the

definitions of "gasoline" and "litre" consequential to the definition of "propane" added by this Bill;

amends the definition of "heating oil" consequential to other amendments to this section;

adds

definitions of "light fuel oil", "non-motor fuel oil" and "propane".

Section 1 of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, is amended

(

a) by repealing the

definitions of "authorization" and "authorized person" ,

(

b) by repealing the definition of "coloured fuel" and substituting the following:

"coloured fuel" means

(

a) fuel, other than propane, coloured in accordance with

section 14 and the regulations,

and

(

b) the following fuels if they are used for a purpose for which coloured fuel is

authorized to be used under

section 15:

(

i) methanol based fuel;

(ii) fuel of which at least 85% is ethanol; ,

(

c) in the definition of "fuel" by striking out " or " at the end of paragraph (a), by adding " , or " at the end of paragraph (

b) and by adding the following paragraph:

(

c) propane for any use; ,

(

d) in the definition of "gasoline" by striking out " liquefied petroleum gas, " and substituting " propane, ",

(

e) by repealing the definition of "heating oil" and substituting the following:

"heating oil" means a light fuel oil marketed or sold for use in a furnace, boiler or open flame

burner; ,

(

f) by adding the following definition:

"light fuel oil" has the same meaning as in

section 1 (1) of

Schedule 1 of the Carbon Tax Act ; ,

(

g) in the definition of "litre" by repealing paragraph (

b) and substituting the following:

(

b) despite paragraph (a), with respect to propane sold by weight, 0.5 kg; ,

(

h) in the definition of "locomotive fuel" by striking out " means fuel " and substituting " means fuel, other than propane, ", and

(

i) by adding the following

definitions:

"non-motor fuel oil" means a light fuel oil marketed or sold for a use other than

(

a) for generating power by means of an internal combustion engine, or

(

b) for use in a furnace, boiler or open flame burner;

"propane" includes liquefied petroleum gas that contains propane; .

SECTION 82: [Motor Fuel Tax Act,

section 1.1] includes propane in the definition of "imported fuel" for the purposes of the section.

Section 1.1 (1) is amended in the definition of "imported fuel" by striking out " other than hydrogen, natural gas and propane, " and substituting " other than hydrogen and natural gas, ".

SECTION 83: [Motor Fuel Tax Act,

section 3.11] is consequential to the addition of

Part 3.1 of the Act by this Bill.

Section 3.11 is repealed.

SECTION 84: [Motor Fuel Tax Act,

section 4] updates a cross-reference.

Section 4 (1.2) is amended by striking out " column 1 of the Table " and substituting " column 2 of the Table ".

SECTION 85: [Motor Fuel Tax Act,

section 9] repeals the provisions imposing tax on the purchase of natural gas for use in a stationary internal combustion engine, consequential to the application of the Provincial Sales Tax Act to natural gas, and clarifies the provisions relating to taxation on the use of natural gas in a stationary internal combustion engine.

Section 9 (2) to (6) is repealed and the following substituted:

(2) Subject to subsection (4), a person who uses in a stationary internal combustion

engine natural gas on which tax is not payable under Division 2, 4 or 5 of

Part 3

of the Provincial Sales Tax Act must pay to the government, on or before the 15th day of the month following the

month in which the natural gas is used, tax on the natural gas at the applicable rate

set out in subsection (3), (5) or (6) of this section.

(3) The rate of tax payable under subsection (2) on natural gas that is used in a

stationary internal combustion engine that compresses natural gas is as follows:

(

a) if the compressor is located outside a gas processing plant and is used to move

marketable gas from the gas processing plant to market or in or out of storage facilities,

the rate of tax is 1.9¢: per each 810.32 litres, at standard reference conditions,

of natural gas used;

(

b) if the compressor is located within a gas processing plant and is used to compress

marketable gas, the rate of tax is 1.1¢: per each 810.32 litres, at standard reference

conditions, of natural gas used.

(4) Natural gas that is used in a stationary internal combustion engine that compresses

natural gas is exempt from tax if the compressor

(

a) is used to compress gas that is not marketable gas and is located

(

i) at a well head,

(ii) along a pipeline between a well head and a gas processing plant, or

(iii) within a gas processing plant,

(

b) is used to transmit waste gas, composed primarily of hydrogen sulphide and carbon

dioxide, within a gas processing plant or from a gas processing plant to a well, or

(

c) is located at a well head and is used to inject waste gas into a depleted well

for permanent disposal.

(5) The rate of tax payable under subsection (2) on natural gas that is used in a

stationary internal combustion engine that pumps oil is as follows:

(

a) if the pump is located at a well head or within an oil processing plant, the

rate of tax is 1.1¢: per each 810.32 litres, at standard reference conditions, of natural

gas used;

(

b) if the pump is located along a pipeline that moves the oil from a well head to

an oil processing plant, from an oil processing plant to market, or in or out of storage

facilities, the rate of tax is 1.9¢: per each 810.32 litres, at standard reference

conditions, of natural gas used.

(6) The rate of tax payable under subsection (2) in respect of natural gas that is

used in a stationary internal combustion engine other than as described in subsections

(3), (4) and (5) is 1.1¢: per each 810.32 litres, at standard reference conditions,

of natural gas used.

SECTION 86: [Motor Fuel Tax Act,

section 9.1] is consequential to the application of the Provincial Sales Tax Act to natural gas.

86 The following

section is added:

Tax paid under Provincial Sales Tax Act on natural gas used in stationary internal combustion engine

9.1

(1) In this section, "sales tax" means tax under Division 2, 4 or 5 of

Part 3 of the Provincial Sales Tax Act .

(2) If the director is satisfied that

(

a) a person paid sales tax on natural gas and has not obtained or is not entitled

to obtain a refund of that sales tax under the Provincial Sales Tax Act ,

(

b) the person used the natural gas in a stationary internal combustion engine, and

(

c) the amount of sales tax paid by the person exceeds the amount of tax that would

have been payable on the natural gas under

section 9 of this Act if tax had been payable

on that natural gas under that section,

the director must refund to the person, from the consolidated revenue fund, an amount

equal to the difference between the amount of sales tax paid by the person and the

amount of tax that would have been payable on the natural gas under

section 9 of this

Act if tax had been payable on that natural gas under that section.

(3) If

(

a) a person paid sales tax on natural gas,

(

b) the person used the natural gas in a stationary internal combustion engine, and

(

c) the amount of sales tax paid by the person is less than the amount of tax that

would have been payable on the natural gas under

section 9 of this Act if tax had

been payable on that natural gas under that section,

the person must pay to the government, on or before the 15th day of the month following

the month in which the natural gas is used, tax under this Act in an amount equal

to the amount by which the amount of tax that would have been payable under

section

9 of this Act exceeds the amount of sales tax paid by the person.

SECTION 87: [Motor Fuel Tax Act,

section 10] updates a cross-reference.

Section 10 (1.2) is amended by striking out " column 1 of the Table " and substituting " column 2 of the Table ".

SECTION 88: [Motor Fuel Tax Act,

section 10.2] is self-explanatory.

Section 10.2 is repealed.

SECTION 89: [Motor Fuel Tax Act,

section 10.3] provides for the imposition of tax on the purchase or use of propane.

89 The following

section is added:

Tax on propane

10.3

(1) Subject to subsection (2), a purchaser of propane must pay to the government,

at the time of purchase, tax on the propane at the rate of 2.7¢: per litre.

(2) A purchaser of propane in a sale to which

section 1.1 (2) (

a) to (

c) applies

must pay to the government, on or before the 15th day of the month following the month

in which the propane is purchased, the tax under subsection (1) of this section.

(3) A person who uses propane on which tax is not otherwise payable under this

section

must pay to the government, on or before the 15th day of the month following the month

in which the propane is used, tax on that propane at the rate set by subsection (1).

SECTION 90: [Motor Fuel Tax Act,

section 13.2] provides for the imposition of tax if fuel that is purchased for a particular purpose is subsequently used for another purpose in specified circumstances.

90 The following

section is added to

Part 2:

Tax if fuel used for new purpose

13.2

(1) If

(

a) a purchaser purchased fuel for a particular purpose,

(

b) the purchaser subsequently uses that fuel or allows that fuel to be used for

another purpose, and

(

c) the amount of tax paid on that fuel under this Act was less than the amount of

tax that would have been payable under this Act if that fuel had been purchased for

the purpose for which it was used,

the purchaser must pay to the government, on or before the 15th day of the month following

the month in which that fuel is used, tax equal to the difference between

(

d) the tax that the purchaser would have paid on that fuel if that fuel had been

purchased for the purpose for which it was used, and

(

e) the tax paid by the purchaser on that fuel.

(2) The tax payable under subsection (1) is in addition to any other tax payable

under this Act.

SECTION 91: [Motor Fuel Tax Act,

Part 3 heading] is self-explanatory.

91 The heading to

Part 3 is repealed and the following substituted:

Part 3 – Coloured Fuel and Motive Fuel .

SECTION 92: [Motor Fuel Tax Act,

section 13.3] adds

definitions of "authorization" and "authorized person" for the purposes of

Part 3 of the Act.

92 The following

section is added to

Part 3:

Definitions

13.3 In this Part:

"authorization" means an authorization provided under

section 14 (1) or 14.1 (1);

"authorized person" means a person who holds an authorization.

SECTION 93: [Motor Fuel Tax Act,

section 14]

provides that the director may suspend or cancel an authorization to colour fuel if the director is satisfied that the authorized person has neglected or refused to comply with a term or condition under specified provisions of the Act relating to heating oil or non-motor fuel oil;

clarifies that a suspension or cancellation of an authorization to colour fuel does not relieve an authorized person from any obligation under the Act.

Section 14 is amended

(

a) in subsection (4) by striking out " or " at the end of paragraph (

b) and by adding the following paragraph:

(b.1) a term or condition relating to heating oil or non-motor fuel oil under

section

16.2 (2) or 16.3 (2) or (3), or , and

(

b) in subsection (5) by striking out " from any other liability. " and substituting " from any obligation under this Act. "

SECTION 94: [Motor Fuel Tax Act,

section 14.2] is consequential to the addition of

Part 3.1 of the Act by this Bill.

Section 14.2 is repealed.

SECTION 95: [Motor Fuel Tax Act,

Part 3.1] adds

Part 3.1, which does the following:

provides that a person who is authorized by the director to colour fuel is authorized to colour heating oil and non-motor fuel oil;

provides that a person who is authorized by the d