British Columbia Order in Council — Amendment to Provincial Sales Tax Exemption and Refund Regulation (O.C. 532/2022)

O.C. 532/2022

British Columbia — Orders in Council

PROVINCE OF BRITISH COLUMBIA ORDER OF THE LIEUTENANT GOVERNOR IN COUNCIL Order in Council No. , Approved and Ordered Lieutenant Governor 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 April 1, 2022, th e Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the attached Schedule. Minister of Finance Presiding Member of the Executive Council (This

part is for administrative purposes only and is not part of the Order.) Authority under which Order is made: Act and section: Budget Measures Implementation Act, 2022, S.B.C. 2022, c. 11, s. 130, Provincial Sales Tax Act, S.B.C. 2012, c. 35, ss. 236 and Other: OIC 130/2013 R10584677 October 24, 2022

SCHEDULE The Provincial Sales Tax Exemption and Re fund 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 of the Act, a heat pump means (

a) a heat pump unit and any parts or co mponents 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 furna ce, 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 of the Act. 3 Section 57 (3) is amended by adding the following paragraph: (j.1)

section 30.1 [heat pumps];

Document details

Collection	British Columbia — Orders in Council
Citation	O.C. 532/2022
Type	order_in_council
Volume / chapter	arc oic 0532 2022
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	7131a7a6e58d606d6df59fdf3c8a86a6d4890015

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