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Volume 66, No. 8

128/2023

The British Columbia Gazette,

Part II

May 23, including May 9, 2023

B.C. Reg. 128/2023 , deposited May 23, 2023, under the CARBON TAX ACT [sections 8.2 and 84] and PROVINCIAL SALES TAX ACT [sections 241 and 246]. Order in Council 318/2023, approved and ordered May 23, 2023.

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

(

a) the Carbon Tax Regulation, B.C. Reg. 125/2008, is amended as set out in

Schedule 1,

(

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

Schedule 2, and

(

c) effective July 1, 2023, the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in

Schedule 3.

— K. CONROY, Minister of Finance ; M. FARNWORTH, Presiding Member of the Executive Council .

Schedule 1

Section 13.1 (1) of the Carbon Tax Regulation, B.C. Reg. 125/2008, is amended by striking out "

section 8.1 (1) of the Act " and substituting "

section 8.1 (1) or 8.2 (1) of the Act ".

Schedule 2

Section 88.3 of the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is repealed and the following substituted:

Record of online marketplace facilitator

88.3

(1) An online marketplace facilitator who is a collector must keep, in addition to the records referred to in

section 88 [collector records] , the records set out in subsection (2) in respect of each online marketplace seller for whom

(

a) the online marketplace facilitator facilitates a sale, provision or lease of tangible personal property, software or taxable services, other than legal services, and

(

b) the online marketplace facilitator is a collector in respect of the sale, provision or lease of tangible personal property, software or taxable services, other than legal services.

(2) The following records are required for the purposes of subsection (1):

(

a) the online marketplace seller’s name or business name, address and contact information;

(

b) the online marketplace seller’s business number as defined in the Income Tax Act (Canada), if the online marketplace seller is located in Canada and has a business number;

(

c) the online marketplace seller’s federal employer identification number, if the online marketplace seller is located in the United States of America;

(

d) the total amount of payment collected by the online marketplace facilitator and transmitted to the online marketplace seller in respect of all of the online marketplace seller’s sales, provisions or leases for which the online marketplace facilitator is a collector;

(

e) the amount of tax levied or collected by the online marketplace facilitator in respect of the online marketplace seller;

(

f) the amount of tax that the online marketplace facilitator has remitted to the government in respect of the online marketplace seller.

Section 88.4 is repealed and the following substituted:

Records of online marketplace seller

88.4 An online marketplace facilitator must keep records of the total value of consideration accepted by the online marketplace seller for each sale, provision or lease of tangible personal property, software or taxable services, other than legal services, facilitated by an online marketplace facilitator, if the sale, provision or lease is taxable or exempt under the Act.

Section 93.1 (3) is repealed and the following substituted:

(3) The information return must contain the information set out in subsection (3.1) in respect of each marketplace seller for whom

(

a) the online marketplace facilitator facilitates a sale, provision or lease of tangible personal property, software or taxable services, other than legal services, and

(

b) the online marketplace facilitator is a collector in respect of the sale, provision or lease of tangible personal property, software or taxable services, other than legal services.

(3.1) The following records are required for the purposes of subsection (3):

(

a) the online marketplace seller’s name or business name, address and contact information;

(

b) the online marketplace seller’s business number as defined in the Income Tax Act (Canada), if the online marketplace seller is located in Canada and has a business number;

(

c) the online marketplace seller’s federal employer identification number, if the online marketplace seller is located in the United States of America;

(

d) the total amount of payment collected by the online marketplace facilitator and transmitted to the online marketplace seller in respect of all of the online marketplace seller’s sales, provisions or leases for which the online marketplace facilitator is a collector;

(

e) the amount of tax levied or collected by the online marketplace facilitator in respect of the online marketplace seller;

(

f) the amount of tax that the online marketplace facilitator has remitted to the government in respect of the online marketplace seller.

Section 93.1 (4) is amended

(

a) in paragraph (

a) by striking out " or taxable services other than legal services " and by substituting " or taxable services, other than legal services, that are taxable or exempt under the Act ", and

(

b) in paragraph (

b) by adding " that are taxable or exempt under the Act " after " provisions of online marketplace services ".

Schedule 3

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

Part 4:

Division 5.1 – Online Marketplace Services

Services provided by related corporation to online marketplace facilitator

88.3 A purchaser to whom

section 134.3 of the Act applies is exempt from the tax imposed under that

section in respect of an online marketplace service if

(

a) the purchaser is an online marketplace facilitator, and

(

b) the purchaser purchases the online marketplace service from a related corporation within the meaning of

section 148 [definition of related corporation] of this regulation.

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