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Volume 65, No. 19

206/2022

The British Columbia Gazette,

Part II

October 25, 2022

B.C. Reg. 206/2022 , deposited October 24, 2022, under the BUDGET MEASURES IMPLEMENTATION ACT, 2022 [section 130] and the PROVINCIAL SALES TAX ACT [sections 236 and 241]. Order in Council 532/2022, approved and ordered October 24, 2022.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that effective April 1, 2022, the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the attached Schedule.

— S. ROBINSON, Minister of Finance ; M. DEAN, Presiding Member of the Executive Council .

Schedule

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

section to

Part 1:

Heat pump

2.1 For the purposes of the definition of "heat pump" in

section 1 of the Act, a heat pump means

(

a) a heat pump unit and any parts or components included as part of the heat pump unit on the initial purchase of the unit, or

(

b) a hybrid heat pump unit that

(

i) is a single factory-integrated unit, and

(ii) combines a heat pump and a furnace, boiler, water heater or similar system

and any parts or components included as part of the hybrid heat pump unit on the initial purchase of the unit.

2 The following

section is added:

Heat pumps

30.1 Heat pumps are exempt from tax imposed under

Part 3 of the Act.

Section 57 (3) is amended by adding the following paragraph:

(j.1)

section 30.1 [heat pumps] ; .

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