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Volume 63, No. 8

98/2020

The British Columbia Gazette,

Part II

May 5, 2020

B.C. Reg. 98/2020 , deposited May 4, 2020, under the PROVINCIAL SALES TAX ACT [section 242]. Order in Council 222/2020, approved and ordered May 4, 2020.

On the recommendation of the undersigned, the Lieutenant Governor, by and with

the advice and consent of the Executive Council, orders that the Provincial Sales

Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the

attached Schedule.

— C. JAMES, Minister of Finance and Deputy Premier ; D. EBY, 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:

Special refunds by Insurance Corporation of British Columbia

138.2

(1) Subject to subsection (3), the Insurance Corporation of British Columbia may

refund to a person an amount of tax paid under

section 69 of the Act in respect of

a vehicle licence period if the vehicle ceases to be licensed, under a licence to

which a prorating agreement applies, on a date that is

(

a) within the vehicle licence period, and

(

b) after March 10, 2020 but before October 1, 2020.

(2) If the Insurance Corporation of British Columbia does not exercise its discretion

under subsection (1) to pay a refund to a person, the director may pay the refund

if the director is satisfied that

(

a) the person paid to the Insurance Corporation of British Columbia tax under

section 69 of the Act in respect of a vehicle licence period, and

(

b) the requirement in respect of the vehicle, set out in subsection (1), is met.

(3) A person may not be paid a refund under subsection (1) if the director pays

a refund under subsection (2).

(4) The amount of the refund under subsection (1) or (2) is the amount calculated

in accordance with the formula set out in

section 137.1 as if the refund were payable

under

section 74.2 of the Act.

(5) A person to whom a refund is paid under subsection (1) or (2) must repay to

the government an amount equal to the refund if

(

a) the Insurance Corporation of British Columbia has provided a credit in respect

of the same vehicle for the same vehicle licence period under

section 74 (2) or 76 (2)

of the Act, or

(

b) the director has paid a refund, in respect of the same vehicle for the same

vehicle licence period, under

section 74 (3), 74.1, 74.2 or 76 (3) of the Act.

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