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Volume 46, No. 13

B.C. Reg. 270/2003

The British Columbia Gazette,

Part II

July 2, 2003

B.C. Reg. 270/2003, deposited June 23, 2003, pursuant to the SOCIAL SERVICE TAX ACT [Section 77 (a)]. Order in Council 683/2003, approved and ordered June 27, 2003.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that the Social Service Tax Act Regulations, B.C. Reg. 84/58, is amended according to the attached

Schedule.

— G. COLLINS, Minister of Finance; J. van DONGEN , Presiding Member of the Executive Council.

Schedule

The Social Service Tax Act Regulation, B.C. Reg. 84/58, is amended by adding the following Division:

Division 15 — Exemption for Tangible Personal Property

Used for Hydroelectric Power Generation

Prescribed tangible personal property

15.1

(1) Subject to subsection (2), the following tangible personal property is prescribed for purposes of

section 77 (

a) of the Social Service Tax Act and exempt from taxation imposed by sections 5 to 25 and 112.3 of the Act:

inflatable rubber weirs and controls

steel weirs and controls

trash racks, with or without self-clearing apparatus, to prevent debris from entering the penstock

fish and sediment screens to prevent fish and sediment from entering the penstock

sluice gates to remove sediment from the approach channel to the penstock to prevent damage to the penstock and power plant equipment

control gates, intake valves and stoplogs to control the flow of water through the weir and into the penstock

manufactured pipe that has a diameter greater than 30 centimetres and is made out of concrete, steel, iron, fibreglass, wood-staves or high density polyethylene

penstock stiffening rings

manhole entrances for penstock inspection and cleaning

pressure release valves and surge facilitators

expansion joints, surface penstock pedestals, air release valves and penstock scour valves

tunnel bulkheads, access hatches and drain valves

penstock pipe bridges

ring girders

penstock ventilation pipe

penstock intake power supply

(2) For the purposes of subsection (1), tangible personal property is exempt from taxation if it is

(

a) manufactured machinery or equipment,

(

b) used at the point of diversion from the water source as penstock intake or diversion equipment, or as penstock pipe to provide water from the point of diversion from the water source to a run-of-river hydroelectric power plant, and

(

c) part of a penstock system that has a minimum penstock pipe diameter of 30 centimetres.

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