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2001 Legislative Session: 5th Session, 36th Parliament

FIRST READING

The following electronic version is for informational

purposes only.

The printed version remains the official version.

MR. KASPER

BILL M 204 – 2001

HEALTH CARE AND EMERGENCY SERVICES SALES TAX

EXCLUSION ACT

Preamble

Whereas health-care provider facilities and fire/emergency providers are currently required to pay Provincial Sales Tax (Social Services Tax) on all purchases of safety equipment and supplies.

HER MAJESTY, by and with the consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:

AMENDMENTS TO SOCIAL SERVICE TAX ACT:

Part 1 – General

Definitions

"health care providers" shall mean all organizations that provide health care as recognized by the Ministry of Health in the Province of British Columbia.

"fire/emergency providers" shall mean professional and volunteer fire departments and emergency rescue organizations recognized by the Ministry of Municipal Affairs in the Province of British Columbia.

Part 3 – Exemptions

Section 71 is amended by adding the following subsection:

(

l) all supplies, equipment and material required for the normal operation of health care and fire/emergency providers.

Commencement

3 This Act comes into force by regulations of the Lieutenant Governor in Council.

Explanatory Note

This Bill requires the government to forego the 7% Provincial Sales Tax on items used in providing health care and emergency services similar to the existing Provincial Sales Tax exemption on items for health and safety afforded private individuals.

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© 2001: Queen's Printer, Victoria, British Columbia, Canada