British Columbia Order in Council — Order under Provincial Sales Tax, s (O.C. 538/2020)

O.C. 538/2020

British Columbia — Orders in Council

538 September 20, 2020 PROVINCE OF BRITISH COLUMBIA ORDER OF THE LIEUTENANT GOVERNOR IN COUNCIL Order in Council No. , Approved and Ordered Executive Council Chambers, Victoria On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective February 19, 2020, the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg . 97/2013, is amended (

a) in section 55 (1) by adding the following paragraph: (c.1) aircraft that are not remotely piloted and that are powered solely by electricity, and parts for those aircraft; , and (

b) by adding the following section: Aircraft converted to electric operation 124.2

(1) Subject to subsections (2) and (3), if the director is satisfied that (

a) a person obtained, other than by lease, an aircraft, (

b) the person paid tax under one or more of the following: (

i) section 37, 49, 55 or of the Act in respect of the aircraft; (ii)

section 37, 49 or of the Act in respect of tangible personal property that was later used to convert the aircraft to be powered solely by electricity and became part of that aircraft; (iii)

section of the Act in respect of related services provided to the aircraft to convert that aircraft to be powered solely by electricity, and (

c) the person later converted the aircraft to be powered solely by electricity, the director must refund to the person the total amount of tax referred to in subparagraphs (

i) to (iii).

(2) If a person obtained, other than by lease, an aircraft for a purpose other than to convert it to be powered solely by electricity, subsection (1) does not apply to tax referred to in subsection (1) (b) (i). (3) Subsection (1) does not apply to tax paid before February 19, 2020.

(4) This

section does not apply in respect of remotely piloted aircraft. Minister of Finance and Deputy Pre,Jiier \.....,/' (This

part is for administrative pu1poses only and is not part of the Order.) Authority under which Order is made: Act and section: Provincial Sales Tax Act, S.B.C. 2012, c. 35, s. 242 Other: OIC 130/2013 page I of R10390202

Document details

Collection	British Columbia — Orders in Council
Citation	O.C. 538/2020
Type	order_in_council
Volume / chapter	arc oic 0538 2020
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	45c14f1198afde2a5a646eb4cb82b0fd10bdffa3

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