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Volume 58, No. 12

102/2015

The British Columbia Gazette,

Part II

June 16, 2015

B.C. Reg. 102/2015 , deposited June 9, 2015, under the CARBON TAX ACT [section 84], the FINANCE STATUTES AMENDMENT ACT, 2015 [section 133], the MOTOR FUEL TAX ACT [section 71], the PROVINCIAL SALES TAX ACT [sections 236, 241 and 246], the PROVINCIAL SALES TAX TRANSITIONAL PROVISIONS AND AMENDMENTS ACT, 2013 [section 47], and the TOBACCO TAX ACT [section 44]. Order in Council 315/2015, approved and ordered June 8, 2015.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that

(

a) sections 8, 9, 41, 42, 59, 71, 78, 102, 104, 111, 117, 119 and 124 of the Finance Statutes Amendment Act, 2015 , S.B.C. 2015, c. 8, are brought into force,

(

b) the Carbon Tax Regulation, B.C. Reg. 125/2008, is amended as set out in the attached Appendix 1,

(

c) the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is amended as set out in the attached Appendix 2,

(

d) the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the attached Appendix 3,

(

e) the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended as set out in the attached Appendix 4,

(

f) section 1.11 of the Provincial Sales Tax Transitional Regulation, B.C. Reg. 154/2013, is repealed, and

(

g) the Tobacco Tax Act Regulation, B.C. Reg. 66/2002, is amended as set out in the attached Appendix 5.

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

Appendix 1

Section 24 of the Carbon Tax Regulation, B.C. Reg. 125/2008, is repealed and the following substituted:

Refund or deduction for bad debts

(1) For the purposes of the definition of “specified amount” in

section 38 (1) of the Act, the specified amount in relation to a sale must be determined in accordance with the following formula:

specified amount = amount remitted or paid ×

amount unpaid

total amount payable

where

amount remitted or paid

the amount of tax or security referred to in

section 38 (2) (

b) of the Act remitted or paid by the seller in respect of the sale;

amount unpaid

the amount written off by the seller as unrealizable or uncollectable in respect of the sale, but not including interest charges;

total amount payable

the full amount of the consideration in respect of the sale including all applicable taxes or security, but not including interest charges.

(2) A seller who makes a deduction under

section 38 (3) of the Act must submit to the director any information or document required by the director.

(3) For the purposes of

section 38 (6) of the Act, the amount a seller must add to the tax to be remitted or security to be paid by the seller under the Act must be determined in accordance with the following formula:

amount to be added = amount remitted or paid ×

amount recovered

total amount payable

where

amount remitted or paid

the amount of tax or security referred to in

section 38 (2) (

b) of the Act remitted or paid by the seller in respect of the sale;

amount recovered

the amount recovered by the seller that gives rise to the obligation under

section 38 (6) of the Act to add an amount to the tax to be remitted or security to be paid by the seller under the Act;

total amount payable

the full amount of the consideration in respect of the sale including all applicable taxes or security, but not including interest charges.

(4) For the purposes of

section 38 (7) of the Act, the amount a seller must pay to the government must be determined in accordance with the following formula:

amount to be paid = amount remitted or paid ×

amount recovered

total amount payable

where

amount remitted or paid

the amount of tax or security referred to in

section 38 (2) (

b) of the Act remitted or paid by the seller in respect of the sale;

amount recovered

the amount recovered by the seller that gives rise to the obligation under

section 38 (7) of the Act to pay an amount to the government;

total amount payable

the full amount of the consideration in respect of the sale including all applicable taxes or security, but not including interest charges.

Appendix 2

Section 3.1 of the Motor Fuel Tax Regulation, B.C. Reg. 414/85, is repealed and the following substituted:

Refund or deduction for bad debts

3.1

(1) For the purposes of the definition of “specified amount” in

section 21 (1) of the Act, the specified amount in relation to a sale must be determined in accordance with the following formula:

specified amount = amount remitted or paid ×

amount unpaid

total amount payable

where

amount remitted or paid

the amount of tax or security referred to in

section 21 (2) (

b) of the Act remitted or paid by the seller in respect of the sale;

amount unpaid

the amount written off by the seller as unrealizable or uncollectable in respect of the sale, but not including interest charges;

total amount payable

the full amount of the consideration in respect of the sale including all applicable taxes or security, but not including interest charges.

(2) A seller who makes a deduction under

section 21 (3) of the Act must submit to the director any information or document required by the director.

(3) For the purposes of

section 21 (6) of the Act, the amount a seller must add to the tax to be remitted or security to be paid by the seller under the Act must be determined in accordance with the following formula:

amount to be added = amount remitted or paid ×

amount recovered

total amount payable

where

amount remitted or paid

the amount of tax or security referred to in

section 21 (2) (

b) of the Act remitted or paid by the seller in respect of the sale;

amount recovered

the amount recovered by the seller that gives rise to the obligation under

section 21 (6) of the Act to add an amount to the tax to be remitted or security to be paid by the seller under the Act;

total amount payable

the full amount of the consideration in respect of the sale including all applicable taxes or security, but not including interest charges.

(4) For the purposes of

section 21 (7) of the Act, the amount a seller must pay to the government must be determined in accordance with the following formula:

amount to be paid = amount remitted or paid ×

amount recovered

total amount payable

where

amount remitted or paid

the amount of tax or security referred to in

section 21 (2) (

b) of the Act remitted or paid by the seller in respect of the sale;

amount recovered

the amount recovered by the seller that gives rise to the obligation under

section 21 (7) of the Act to pay an amount to the government;

total amount payable

the full amount of the consideration in respect of the sale including all applicable taxes or security, but not including interest charges.

2 Form H is amended by striking out “

section 57.1 of ”.

Appendix 3

1 The Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended by adding the following section:

Evidence relating to exemption of natural gas under

section 140 of Act

61.1 For the purposes of

section 145 (1.1) [evidence required to claim certain exemptions in relation to tangible personal property or software] of the Act, in relation to a person who alleges that natural gas, as defined in the Motor Fuel Tax Act , is exempt under

section 140 [exemption in relation to fuel] of the Act, the collector is required to obtain a declaration in a form acceptable to the director.

Section 134 is amended by adding the following subsection:

(1.1) A registrant who makes a deduction under

section 159 (3) of the Act must submit to the director any information or document required by the director.

Appendix 4

Section 41 (

a) and (

b) of the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended by striking out “ the conveyance ” and substituting “ the taxable conveyance ”.

2 The following Division is added to

Part 6:

Division 4 – Bulk Transactions and Realization of Property

Section 187 of Act – bulk transactions

71.1 For the purposes of

section 187 (5) of the Act, the prescribed date is,

(

a) if the registrant’s reporting period is a period of one or more months, the last day of the month after the end of the registrant’s reporting period in which the bulk transaction occurred, or

(

b) if the registrant’s reporting period is not a period of one or more months, 30 days after the last day of the registrant’s reporting period in which the bulk transaction occurred.

Section 222 of Act – distribution of proceeds from realization of property

71.2 For the purposes of

section 222 (6) of the Act, the prescribed date is,

(

a) if the registrant’s reporting period is a period of one or more months, the last day of the month after the end of the registrant’s reporting period in which the disposition occurred, or

(

b) if the registrant’s reporting period is not a period of one or more months, 30 days after the last day of the registrant’s reporting period in which the disposition occurred.

Section 79 (2) is amended by striking out “ 132.1 (3) and 133 (3) of the Act, ” and substituting “ 132.1 (3), 133 (3), 187 (5) and 222 (6) of the Act, ”.

Appendix 5

Section 22 of the Tobacco Tax Act Regulation, B.C. Reg. 66/2002, is repealed and the following substituted:

Refund or deduction for bad debts

(1) For the purposes of the definition of “specified amount” in

section 16 (1) of the Act, the specified amount in relation to a sale must be determined in accordance with the following formula:

specified amount = amount remitted or paid ×

amount unpaid

total amount payable

where

amount remitted or paid

the amount of tax or security referred to in

section 16 (2) (

b) of the Act remitted or paid by the dealer in respect of the sale;

amount unpaid

the amount written off by the dealer as unrealizable or uncollectable in respect of the sale, but not including interest charges;

total amount payable

the full amount of the consideration in respect of the sale including all applicable taxes or security, but not including interest charges.

(2) A dealer who makes a deduction under

section 16 (3) of the Act must submit to the director any information or document required by the director.

(3) For the purposes of

section 16 (6) of the Act, the amount a dealer must add to the tax to be remitted or security to be paid by the dealer under the Act must be determined in accordance with the following formula:

amount to be added = amount remitted or paid ×

amount recovered

total amount payable

where

amount remitted or paid

the amount of tax or security referred to in

section 16 (2) (

b) of the Act remitted or paid by the dealer in respect of the sale;

amount recovered

the amount recovered by the dealer that gives rise to the obligation under

section 16 (6) of the Act to add an amount to the tax to be remitted or security to be paid by the dealer under the Act;

total amount payable

the full amount of the consideration in respect of the sale including all applicable taxes or security, but not including interest charges.

(4) For the purposes of

section 16 (7) of the Act, the amount a dealer must pay to the government must be determined in accordance with the following formula:

amount to be paid = amount remitted or paid ×

amount recovered

total amount payable

where

amount remitted or paid

the amount of tax or security referred to in

section 16 (2) (

b) of the Act remitted or paid by the dealer in respect of the sale;

amount recovered

the amount recovered by the dealer that gives rise to the obligation under

section 16 (7) of the Act to pay an amount to the government;

total amount payable

the full amount of the consideration in respect of the sale including all applicable taxes or security, but not including interest charges.

(5) A dealer who, under

section 16 of the Act, makes a deduction or obtains a refund in respect of a sale must retain all records of the sale.

(6) Section 18 (2) to (4) applies to records referred to in subsection (5) of this section.

2 The heading to

Part 5 is repealed and the following substituted:

Part 5 – General .

3 The following

section is added to

Part 5:

Certificate of lien form

34.1 The form set out in the

Schedule is prescribed for the purposes of

section 32.1 (2) of the Act.

4 The following

Schedule is added:

Schedule

(section 34.1)

CREST

Province of British Columbia

Ministry of Finance

IN THE MATTER OF THE TOBACCO TAX ACT , R.S.B.C. 1996,

CHAPTER 452,

SECTION 32.1, AND IN THE MATTER OF THE INTEREST

OF .......................................................................................... [name]

IN ..............................................................................................................................................

................................................................ [P.I.D. number and full legal description of land]

CERTIFICATE OF LIEN

I certify that:

1 ....................................................................................................................................... [name]

....................................................................................................................................... [address]

(

a) required to pay or remit an amount under the Tobacco Tax Act but has not paid or remitted that amount, or

(

b) an associated corporation or related individual, as defined in the Tobacco Tax Act , of a person who is required to pay or remit an amount under the Tobacco Tax Act and has not paid or remitted that amount.

2 The amount remaining unpaid or unremitted as of the date of this certificate is $.....................

AND TAKE NOTICE that on registration of this certificate in the land title office, the amount of the indebtedness to Her Majesty the Queen in right of the Province of British Columbia is a lien against the land described above.

Dated at ........................................, British Columbia, on .................................. [date]

......................................................................

Director, Tobacco Tax Act

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