Copyright © Queen's Printer,

Victoria, British Columbia, Canada

Licence

Disclaimer

Volume 56, No. 23

233/2013

The British Columbia Gazette,

Part II

December 3, 2013

B.C. Reg. 233/2013 , deposited November 22, 2013, pursuant to the PROVINCIAL SALES TAX TRANSITIONAL PROVISIONS AND AMENDMENTS ACT, 2013 [section 47]. Order in Council 505/2013, approved and ordered November 22, 2013.

On the recommendation of the undersigned, the Administrator, by and with the advice and consent of the Executive Council, orders as follows:

(

a) effective April 1, 2013, the Provincial Sales Tax Transitional Regulation, B.C. Reg. 154/2013, is amended as set out in

Schedule 1;

(

b) the Provincial Sales Tax Transitional Regulation, B.C. Reg. 154/2013, is amended as set out in

Schedule 2.

— M. DE JONG, Minister of Finance ; A. WILKINSON, Presiding Member of the Executive Council .

Schedule 1

1 The Provincial Sales Tax Transitional Regulation, B.C. Reg. 154/2013, is amended by adding the following section:

Section 36 of Act – rates of tax in relation to gifts

1.2

Section 36 (5) and (6) of the Act applies in relation to a vehicle, boat or aircraft if the person who must pay tax in accordance with

section 49 (6) (

c) or 50 (2) (

b) of the Act on the vehicle, boat or aircraft imported the vehicle, boat or aircraft from outside Canada.

Schedule 2

1 The Provincial Sales Tax Transitional Regulation, B.C. Reg. 154/2013, is amended by adding the following sections:

Section 1 of Act – definition of “small seller”

1.1 In addition to selling liquor under a special occasion licence, a small seller may be a person who sells liquor by auction.

Collection of tax on liquor sold by auction

(1) A person, other than a collector, who sells liquor by auction to a purchaser must levy and collect the tax imposed under

section 37 of the Act at the time the tax is payable in accordance with

section 28 of the Act.

(2) A person who must levy and collect tax in accordance with subsection (1) must, on or before the last day of the month after the month in which the liquor is sold by auction,

(

a) remit to the government amounts of tax levied under subsection (1), whether or not collected,

(

b) file with the director a return in a form specified by the director.

(3) At the time of filing a return under subsection (2) (b), the person must submit to the director any information required by the director.

(4) A person who must remit to the government an amount under subsection (2) (

a) must remit the amount in a manner set out in

section 73 (b) (

i) to (

v) of the Provincial Sales Tax Regulation.

(5) A person who must file a return under subsection (2) (

b) must file the return in a manner set out in

section 78 (b) (

i) to (iii) of the Provincial Sales Tax Regulation.

(6) A person who must levy and collect tax in accordance with subsection (1) must keep records sufficient to furnish the director with the necessary particulars of sales of liquor by auction.

(7) A person who must levy and collect tax in accordance with subsection (1) is an agent of the government for the purposes of levying and collecting that tax.

(8) Sections 179 (3) and 186 of the Act do not apply to a person in relation to an amount the person must collect under subsection (1) of this section.

(9) Section 203 (1) and (2) to (5) applies in relation to tax that is to be levied and collected in accordance with subsection (1) of this

section as if the person who must levy and collect that tax were a collector.

Copyright © 2014: Queen's Printer, Victoria, British Columbia, Canada