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c) Queen's Printer,

Victoria, British Columbia, Canada

License

Disclaimer

2013 Legislative Session: 5th Session, 39th Parliament

THIRD READING

The following electronic version is for informational purposes only.

The printed version remains the official version.

Certified correct as passed Third Reading on the 26th day of February, 2013

Craig James, Clerk of the House

HONOURABLE MICHAEL DE JONG

MINISTER OF FINANCE

BILL 2 – 2013

PROVINCIAL SALES TAX TRANSITIONAL

PROVISIONS AND AMENDMENTS ACT, 2013

Contents

Part 1 – Transitional Provisions for Provincial Sales Tax Act

Division 1 –

Definitions and

Interpretation

Definitions

Application of provisions of Provincial Sales Tax Act

Division 2 – Taxes in Relation to Tangible Personal Property

Section 37 – purchases of tangible personal property

Division 3 of

Part 3 – leases of tangible personal property

Sections 49 and 52 – tangible personal property purchased in Canada and brought into British Columbia

Sections 49 and 52 – tangible personal property brought into British Columbia from outside Canada

Section 55 – property brought into British Columbia from outside Canada

Section 60 – conveyance purchased in British Columbia for interjurisdictional use

Sections 61, 61.1 and 62 – lease of conveyance

Section 63 – conveyance purchased in Canada and brought into and used in British Columbia

Section 63 – taxable conveyance brought into British Columbia from outside Canada

Section 64 – change in use of conveyance acquired for resale

Division 8 of

Part 3 – affixed machinery and improvements to real property

Section 81 – change in use of tangible personal property acquired for resale

Section 84.1 – dealer or manufacturer changes use of motor vehicle

Section 88 – leased tangible personal property that becomes part of real property

Section 89 – acquisition of eligible tangible personal property by small seller

Section 90 – eligible tangible personal property purchased in Canada and brought into British Columbia

Section 90 – eligible tangible personal property brought into British Columbia from outside Canada

Section 92 – purchase of energy product

Section 93 – energy product purchased in Canada and brought into British Columbia for use

Section 93 – energy product brought into British Columbia from outside Canada

Section 98 (1) – liquor sold under special occasion licence

Section 99 (1) and (2) – acquisition of exclusive product by independent sales contractor

Section 99 (3) and (4) – exclusive product purchased in Canada and brought into British Columbia

Section 99 (3) and (4) – exclusive product brought into British Columbia from outside Canada

Section 101 (1) – reusable containers purchased in British Columbia

Section 101 (2) – reusable containers purchased in Canada and brought into British Columbia

Section 101 (2) – reusable containers brought into British Columbia from outside Canada

Division 3 – Taxes in Relation to Software

Section 105 – software

Section 106 – use of software on device in British Columbia

Section 107 – business use of software on devices in and outside British Columbia

Section 112 – purchase of software by small seller

Division 4 – Taxes in Relation to Taxable Services

Division 1 of

Part 5 – services related to purchase

Section 119 – purchase of related service provided in British Columbia

Section 120 – related service provided outside British Columbia

Sections 122 and 123 – tax on accommodation

Section 123.2 – change in use of accommodation acquired for resale

Section 124 – refund in relation to new designated accommodation area

Sections 126 and 127 – legal services provided in British Columbia or to British Columbia resident

Sections 130 and 130.1 – telecommunication service

Section 131 – dedicated telecommunication service

Division 5 – Collection and Remittance of Tax

Section 179 – levy and collection of tax by collector

Division 6 – Regulations Respecting Accommodation

Section 240 – regulations in relation to accommodation

Transition – regulations made under Hotel Room Tax Act

Division 7 – Retroactive Effect

Retroactive effect

Division 8 – Transitional Regulations

Transition – regulations

Part 2 – Transitional Provisions for Other Acts

Division 1 – Consumption Tax Rebate and Transition Act

Point-of-sale rebates

Residential energy credit and rebate reimbursement limits

Tax in respect of vehicle deemed to be tax under Provincial Sales Tax Act

Appropriations continued

Application of

Interpretation Act

Division 2 – Hotel Room Tax Act

Application of Act to accommodation purchased before April 1, 2013

Application of

Interpretation Act

Division 3 – Motor Fuel Tax Act

Definitions

Application of provisions of Provincial Sales Tax Act

Section 10.3 – purchases of propane not imported from outside Canada

Section 10.3 – purchases of propane imported from outside Canada

Section 10.3 – use of propane

Section 10.3 – change in rate of tax on propane and payment of security

Section 16.7 – tax on heating oil or non-motor fuel oil used for unauthorized purpose

Retroactive effect

Transition – regulations

Division 4 – Social Service Tax Act

Continued obligation to remit amount in respect of breach of lease

Payment of tax in relation to contingent fee agreement or extraordinary circumstances

Application of

Interpretation Act

Part 3 – Consequential and Related Amendments

67–124

Consequential and Related Amendments

Part 4 – Amendments to New Housing Transition Tax and Rebate Act

125–135

Amendments to New Housing Transition Tax and Rebate Act

Part 5 – Amendments to Provincial Sales Tax Act

136–307

Amendments to Provincial Sales Tax Act

Commencement

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the

Province of British Columbia, enacts as follows:

Part 1 – Transitional Provisions for Provincial Sales Tax Act

Division 1 –

Definitions and

Interpretation

Definitions

Section 1 [definitions] of the Provincial Sales Tax Act applies for the purposes of this Part.

Application of provisions of Provincial Sales Tax Act

2 The following sections of the Provincial Sales Tax Act apply for the purposes of this Part:

(a)

section 28 (9) [deposit is not consideration] ;

(

b) section 33 [when consideration becomes due] .

Division 2 – Taxes in Relation to Tangible Personal Property

Section 37 – purchases of tangible personal property

(1) Subject to this section,

section 37 of the Provincial Sales Tax Act applies in relation to tangible personal property purchased before April 1, 2013.

(2) Section 37 of the Provincial Sales Tax Act does not apply in respect of any consideration for the purchase of tangible personal

property that, before April 1, 2013, becomes due or is paid without having become

due.

(3) Section 37 of the Provincial Sales Tax Act does not apply in relation to tangible personal property purchased before April 1,

2013 if

(

a) all or any portion of the consideration for the purchase of the tangible personal

property has neither been paid nor become due on or before the last day of the month

immediately following the first month in which,

(

i) in relation to a purchase of tangible personal property by way of sale, other

than a purchase described in subparagraph (ii), the ownership or possession of the

tangible personal property is transferred to the purchaser, or

(ii) in relation to a purchase of tangible personal property by way of sale under

which the seller delivers the tangible personal property to the purchaser on approval,

consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership

of the tangible personal property or makes the tangible personal property available

to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of tangible personal property

if the tangible personal property is delivered or made available to the purchaser

on a continuous basis by means of a wire, pipeline or other conduit and the seller

invoices the purchaser in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase

of the tangible personal property is not ascertainable before April 1, 2013,

section

37 of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

(6) Despite subsections (2), (3) and (5), if the purchaser of the tangible personal

property retains, under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the tangible personal property

pending full and satisfactory performance, or any part thereof,

section 37 of the

Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1, 2013.

Division 3 of

Part 3 – leases of tangible personal property

(1) Subject to this section, Division 3 of

Part 3 [Leases of Tangible Personal Property] of the Provincial Sales Tax Act applies in relation to a lease entered into before April 1, 2013.

(2) Section 39 [tax on leases] of the Provincial Sales Tax Act does not apply in respect of any consideration for the lease of the tangible personal

property that, before April 1, 2013, becomes due or is paid without having become

due.

(3) Subject to subsection (4),

section 41 [tax if leased property used in British Columbia during rental period] of the Provincial Sales Tax Act applies if

(

a) the tangible personal property is brought or sent into British Columbia before

April 1, 2013,

(

b) the rental period under the lease ends on or after April 1, 2013, and

(

c) any consideration for the lease price of the tangible personal property attributable

to the rental period

(

i) becomes due on or after April 1, 2013, and

(ii) is not paid before April 1, 2013 without having become due.

(4) For the purposes of

section 41 (3) of the Provincial Sales Tax Act , in relation to a rental period that includes April 1, 2013, the BC usage does not

include the number of hours before April 1, 2013 that the tangible personal property

is in British Columbia in the rental period.

(5) Subject to subsection (6),

section 42 [tax if balance of lease price becomes due on breach of lease] of the Provincial Sales Tax Act applies to a lessee if,

(

a) before April 1, 2013, the lessee breaches the lease, and

(

b) on or after April 1, 2013, the payment referred to in

section 42 (1) (

b) of that

Act becomes due under the terms of the lease.

(6) Section 42 of the Provincial Sales Tax Act does not apply in respect of any portion of the payment referred to in

section 42

(1) (

b) of that Act that is paid before April 1, 2013.

(7) Subject to subsection (8),

section 43 [additional tax on lease of passenger vehicle] of the Provincial Sales Tax Act applies in respect of a lease of a passenger vehicle if any consideration for the

lease of the passenger vehicle

(

a) becomes due on or after April 1, 2013, and

(

b) is not paid before April 1, 2013 without having become due.

(8) Section 43 of the Provincial Sales Tax Act does not apply in respect of each day or portion of a day before April 1, 2013 that

the lessee leases the passenger vehicle.

Sections 49 and 52 – tangible personal property purchased in Canada and brought into

British Columbia

(1) Subject to this section, sections 49 and 52 of the Provincial Sales Tax Act apply in relation to tangible personal property that is purchased outside British

Columbia but in Canada if delivery of the tangible personal property is received in

British Columbia before April 1, 2013.

(2) Sections 49 and 52 of the Provincial Sales Tax Act do not apply in respect of any consideration for the tangible personal property referred

to in subsection (1) of this

section that, before April 1, 2013, becomes due or is

paid without having become due.

(3) Sections 49 and 52 of the Provincial Sales Tax Act do not apply in relation to a purchase of tangible personal property referred to

in subsection (1) of this

section if

(

a) all or any portion of the consideration for the purchase of the tangible personal

property has neither been paid nor become due on or before the last day of the month

immediately following the first month in which,

(

i) in relation to a purchase of tangible personal property by way of sale, other

than a purchase described in subparagraph (ii), the ownership or possession of the

tangible personal property is transferred to the purchaser, or

(ii) in relation to a purchase of tangible personal property by way of sale under

which the seller delivers the tangible personal property to the purchaser on approval,

consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership

of the tangible personal property or makes the tangible personal property available

to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of tangible personal property

if the tangible personal property is delivered to the purchaser on a continuous basis

by means of a wire, pipeline or other conduit and the seller invoices the purchaser

in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase

of the tangible personal property is not ascertainable before April 1, 2013, sections

49 and 52 of the Provincial Sales Tax Act apply in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

(6) Despite subsections (2), (3) and (5), if the purchaser of the tangible personal

property retains, under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the tangible personal property

pending full and satisfactory performance, or any part thereof, sections 49 and 52

of the Provincial Sales Tax Act apply in respect of that portion of that consideration that becomes payable on or

after April 1, 2013 and is not paid before April 1, 2013.

Sections 49 and 52 – tangible personal property brought into British Columbia from

outside Canada

6 Sections 49 and 52 of the Provincial Sales Tax Act apply in relation to tangible personal property if,

(

a) before April 1, 2013,

(

i) the tangible personal property is brought or sent into British Columbia from

a place outside Canada, or

(ii) delivery of the tangible personal property is received in British Columbia from

a place outside Canada, and

(

b) on or after April 1, 2013, the tangible personal property is accounted for under

section 32 (1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

Section 55 – property brought into British Columbia from outside Canada

7 (1)

Section 55 (1) of the Provincial Sales Tax Act applies to a resident taxpayer in relation to tangible personal property if,

(

a) before April 1, 2013,

(

i) the resident taxpayer brings or sends the tangible personal property into British

Columbia from a place outside Canada, or

(ii) the tangible personal property is sent into British Columbia from a place outside

Canada under an arrangement entered into by the resident taxpayer, and

(

b) on or after April 1, 2013, the tangible personal property is accounted for under

section 32 (1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

(2) Section 55 (2) of the Provincial Sales Tax Act applies to a resident taxpayer in relation to tangible personal property if the time

of receiving the tangible personal property is on or after April 1,

Section 60 – conveyance purchased in British Columbia for interjurisdictional use

(1) Subject to this section,

section 60 of the Provincial Sales Tax Act applies in relation to a taxable conveyance purchased before April 1, 2013.

(2) Section 60 of the Provincial Sales Tax Act does not apply in respect of any consideration for a taxable conveyance that, before

April 1, 2013, becomes due or is paid without having become due.

(3) Section 60 of the Provincial Sales Tax Act does not apply in relation to a taxable conveyance purchased before April 1, 2013

(

a) all or any portion of the consideration for the purchase of the taxable conveyance

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of a taxable conveyance by way of sale, other than

a purchase described in subparagraph (ii), the ownership or possession of the taxable

conveyance is transferred to the purchaser, or

(ii) in relation to a purchase of a taxable conveyance by way of sale under which

the seller delivers the taxable conveyance to the purchaser on approval, consignment,

sale-or-return basis or other similar terms, the purchaser acquires ownership of the

taxable conveyance or makes the taxable conveyance available to any person, other

than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Despite subsection (3), if all or any portion of the consideration for the purchase

of the taxable conveyance is not ascertainable before April 1, 2013,

section 60 of

the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

(5) Despite subsections (2) to (4), if the purchaser of the taxable conveyance retains,

under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the taxable conveyance pending

full and satisfactory performance, or any part thereof,

section 60 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1, 2013.

Sections 61, 61.1 and 62 – lease of conveyance

(1) Subject to subsection (2), sections 61, 61.1 and 62 of the Provincial Sales Tax Act apply in relation to a lease entered into before April 1, 2013.

(2) Sections 61, 61.1 and 62 of the Provincial Sales Tax Act do not apply in respect of any consideration for the lease of a conveyance that,

before April 1, 2013, becomes due or is paid without having become due.

Section 63 – conveyance purchased in Canada and brought into and used in British Columbia

(1) Subject to this section,

section 63 of the Provincial Sales Tax Act applies in relation to a taxable conveyance that is purchased outside British Columbia

but in Canada if delivery of the taxable conveyance is received in British Columbia

before April 1, 2013.

(2) Section 63 of the Provincial Sales Tax Act does not apply in respect of any consideration for the taxable conveyance referred

to in subsection (1) of this

section that, before April 1, 2013, becomes due or is

paid without having become due.

(3) Section 63 of the Provincial Sales Tax Act does not apply in relation to a purchase of a taxable conveyance referred to in subsection

(1) of this

section if

(

a) all or any portion of the consideration for the purchase of the taxable conveyance

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of a taxable conveyance by way of sale, other than

a purchase described in subparagraph (ii), the ownership or possession of the taxable

conveyance is transferred to the purchaser, or

(ii) in relation to a purchase of a taxable conveyance by way of sale under which

the seller delivers the taxable conveyance to the purchaser on approval, consignment,

sale-or-return basis or other similar terms, the purchaser acquires ownership of the

taxable conveyance or makes the taxable conveyance available to any person, other

than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Despite subsection (3), if all or any portion of the consideration for the purchase

of the taxable conveyance is not ascertainable before April 1, 2013,

section 63 of

the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

(5) Despite subsections (2) to (4), if the purchaser of the taxable conveyance retains,

under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the taxable conveyance pending

full and satisfactory performance, or any part thereof,

section 63 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1,

Section 63 – taxable conveyance brought into British Columbia from outside Canada

Section 63 of the Provincial Sales Tax Act applies in relation to a taxable conveyance if,

(

a) before April 1, 2013,

(

i) the taxable conveyance is brought or sent into British Columbia from a place

outside Canada, or

(ii) delivery of the taxable conveyance is received in British Columbia from a place

outside Canada, and

(

b) on or after April 1, 2013, the taxable conveyance is accounted for under

section

32 (1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

Section 64 – change in use of conveyance acquired for resale

(1) Section 64 of the Provincial Sales Tax Act does not apply to a person who purchased in British Columbia, brought or sent into

British Columbia, or received delivery of in British Columbia, a taxable conveyance

if all of the consideration for the taxable conveyance

(

a) becomes due before April 1, 2013, or

(

b) is paid before April 1, 2013 without having become due.

(2) Subject to subsection (3),

section 64 of the Provincial Sales Tax Act applies to a person in relation to a taxable conveyance if

(

a) the person purchased in British Columbia, brought or sent into British Columbia,

or received delivery of in British Columbia, the taxable conveyance before April 1,

2013, and

(

b) the person first becomes a user of the conveyance before April 1, 2013.

(3) Section 64 of the Provincial Sales Tax Act does not apply to a person referred to in subsection (2) of this

section in respect

of any consideration for the taxable conveyance that, before April 1, 2013, becomes

due or is paid without having become due.

Division 8 of

Part 3 – affixed machinery and improvements to real property

(1) Subject to subsection (2),

section 80 of the Provincial Sales Tax Act applies in relation to a contract, referred to in

section 80 (1) (

a) of that Act,

that is entered into before April 1, 2013.

(2) Section 80 of the Provincial Sales Tax Act does not apply to a person in relation to tangible personal property in respect of

any consideration for the tangible personal property that, before April 1, 2013, becomes

due or is paid without having become due.

(3) Section 80.6 of the Provincial Sales Tax Act applies in relation to a contract, referred to in

section 80.5 (1) (

b) of that Act,

that is entered into before April 1,

Section 81 – change in use of tangible personal property acquired for resale

(1) Section 81 of the Provincial Sales Tax Act does not apply to a person who purchased in British Columbia, brought or sent into

British Columbia, or received delivery of in British Columbia, tangible personal property

if all of the consideration for the tangible personal property

(

a) becomes due before April 1, 2013, or

(

b) is paid before April 1, 2013 without having become due.

(2) Subject to subsection (3),

section 81 of the Provincial Sales Tax Act applies to a person in relation to tangible personal property if

(

a) the person purchased in British Columbia, brought or sent into British Columbia,

or received delivery of in British Columbia, the tangible personal property before

April 1, 2013, and

(

b) the person first becomes a user of the tangible personal property before April

1, 2013.

(3) Section 81 of the Provincial Sales Tax Act does not apply to a person referred to in subsection (2) of this

section in respect

of any consideration for the tangible personal property that, before April 1, 2013,

becomes due or is paid without having become due.

Section 84.1 – dealer or manufacturer changes use of motor vehicle

(1) Section 84.1 (2) of the Provincial Sales Tax Act applies to a dealer in relation to a motor vehicle purchased in British Columbia,

brought or sent into British Columbia or for which delivery is received in British

Columbia by the dealer before April 1, 2013.

(2) Section 84.1 (4) of the Provincial Sales Tax Act applies to a manufacturer in relation to a motor vehicle brought or sent into British

Columbia or for which delivery is received in British Columbia by the manufacturer

before April 1,

Section 88 – leased tangible personal property that becomes part of real property

Section 88 of the Provincial Sales Tax Act applies in relation to tangible personal property that is used as referred to in

that

section during a term of the lease that begins before and includes April 1,

Section 89 – acquisition of eligible tangible personal property by small seller

(1) In this section, "purchaser" means the small seller referred to in

section 89 (1) of the Provincial Sales Tax Act .

(2) Subject to this section,

section 89 (1) of the Provincial Sales Tax Act applies in relation to eligible tangible personal property purchased before April

1, 2013.

(3) Section 89 (1) of the Provincial Sales Tax Act does not apply in respect of any consideration for the purchase of eligible tangible

personal property that, before April 1, 2013, becomes due or is paid without having

become due.

(4) Section 89 (1) of the Provincial Sales Tax Act does not apply in relation to eligible tangible personal property purchased before

April 1, 2013 if

(

a) all or any portion of the consideration for the purchase of the eligible tangible

personal property has neither been paid nor become due on or before the last day of

the month immediately following the first month in which,

(

i) in relation to a purchase of eligible tangible personal property by way of sale,

other than a purchase described in subparagraph (ii), the ownership or possession

of the eligible tangible personal property is transferred to the purchaser, or

(ii) in relation to a purchase of eligible tangible personal property by way of sale

under which the seller delivers the eligible tangible personal property to the purchaser

on approval, consignment, sale-or-return basis or other similar terms, the purchaser

acquires ownership of the eligible tangible personal property or makes the eligible

tangible personal property available to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(5) Subsection (4) does not apply in respect of a purchase of eligible tangible personal

property if the eligible tangible personal property is delivered or made available

to the purchaser on a continuous basis by means of a wire, pipeline or other conduit

and the seller invoices the purchaser in respect of that purchase on a regular or

periodic basis.

(6) Despite subsection (4), if all or any portion of the consideration for the purchase

of the eligible tangible personal property is not ascertainable before April 1, 2013,

section 89 (1) of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

(7) Despite subsections (3), (4) and (6), if the purchaser of the eligible tangible

personal property retains, under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the eligible tangible personal

property pending full and satisfactory performance, or any part thereof,

section 89

(1) of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1,

Section 90 – eligible tangible personal property purchased in Canada and brought into

British Columbia

(1) In this section, "purchaser" means the small seller referred to in

section 90 (3) of the Provincial Sales Tax Act .

(2) Subject to this section,

section 90 of the Provincial Sales Tax Act applies in relation to eligible tangible personal property that is purchased outside

British Columbia but in Canada if delivery of the eligible tangible personal property

is received in British Columbia before April 1, 2013.

(3) Section 90 of the Provincial Sales Tax Act does not apply in respect of any consideration for the eligible tangible personal

property referred to in subsection (2) of this

section that, before April 1, 2013,

becomes due or is paid without having become due.

(4) Section 90 of the Provincial Sales Tax Act does not apply in relation to a purchase made before April 1, 2013 of eligible tangible

personal property referred to in subsection (2) of this

section if

(

a) all or any portion of the consideration for the purchase of the eligible tangible

personal property has neither been paid nor become due on or before the last day of

the month immediately following the first month in which,

(

i) in relation to a purchase of eligible tangible personal property by way of sale,

other than a purchase described in subparagraph (ii), the ownership or possession

of the eligible tangible personal property is transferred to the purchaser, or

(ii) in relation to a purchase of eligible tangible personal property by way of sale

under which the seller delivers the eligible tangible personal property to the purchaser

on approval, consignment, sale-or-return basis or other similar terms, the purchaser

acquires ownership of the eligible tangible personal property or makes the eligible

tangible personal property available to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(5) Subsection (4) does not apply in respect of a purchase of eligible tangible personal

property if the eligible tangible personal property is delivered to the purchaser

on a continuous basis by means of a wire, pipeline or other conduit and the seller

invoices the purchaser in respect of that purchase on a regular or periodic basis.

(6) Despite subsection (4), if all or any portion of the consideration for the purchase

of the eligible tangible personal property is not ascertainable before April 1, 2013,

section 90 of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

(7) Despite subsections (3), (4) and (6), if the purchaser of the eligible tangible

personal property retains, under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the eligible tangible personal

property pending full and satisfactory performance, or any part thereof,

section 90

of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1,

Section 90 – eligible tangible personal property brought into British Columbia from

outside Canada

Section 90 of the Provincial Sales Tax Act applies in relation to eligible tangible personal property if,

(

a) before April 1, 2013,

(

i) the eligible tangible personal property is brought or sent into British Columbia

from a place outside Canada, or

(ii) delivery of the eligible tangible personal property is received in British Columbia

from a place outside Canada, and

(

b) on or after April 1, 2013, the eligible tangible personal property is accounted

for under

section 32 (1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

Section 92 – purchase of energy product

(1) Subject to this section,

section 92 of the Provincial Sales Tax Act applies in relation to an energy product purchased before April 1, 2013.

(2) Section 92 of the Provincial Sales Tax Act does not apply in respect of any consideration for an energy product that, before

April 1, 2013, becomes due or is paid without having become due.

(3) Section 92 of the Provincial Sales Tax Act does not apply in relation to an energy product purchased before April 1, 2013 if

(

a) all or any portion of the consideration for the purchase of the energy product

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of an energy product by way of sale, other than a purchase

described in subparagraph (ii), the ownership or possession of the energy product

is transferred to the purchaser, or

(ii) in relation to a purchase of an energy product by way of sale under which the

seller delivers the energy product to the purchaser on approval, consignment, sale-or-return

basis or other similar terms, the purchaser acquires ownership of the energy product

or makes the energy product available to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of an energy product if

the energy product is delivered or made available to the purchaser on a continuous

basis by means of a wire, pipeline or other conduit and the seller invoices the purchaser

in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase

of the energy product is not ascertainable before April 1, 2013,

section 92 of the

Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1,

Section 93 – energy product purchased in Canada and brought into British Columbia

for use

(1) Subject to this section,

section 93 of the Provincial Sales Tax Act applies in relation to an energy product that is purchased outside British Columbia

but in Canada if delivery of the energy product is received in British Columbia before

April 1, 2013.

(2) Section 93 of the Provincial Sales Tax Act does not apply in respect of any consideration for the energy product referred to

in subsection (1) of this

section that, before April 1, 2013, becomes due or is paid

without having become due.

(3) Section 93 of the Provincial Sales Tax Act does not apply in relation to a purchase of an energy product referred to in subsection

(1) of this

section if

(

a) all or any portion of the consideration for the purchase of the energy product

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of an energy product by way of sale, other than a purchase

described in subparagraph (ii), the ownership or possession of the energy product

is transferred to the purchaser, or

(ii) in relation to a purchase of an energy product by way of sale under which the

seller delivers the energy product to the purchaser on approval, consignment, sale-or-return

basis or other similar terms, the purchaser acquires ownership of the energy product

or makes the energy product available to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of an energy product if

the energy product is delivered to the purchaser on a continuous basis by means of

a wire, pipeline or other conduit and the seller invoices the purchaser in respect

of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase

of the energy product is not ascertainable before April 1, 2013,

section 93 of the

Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1,

Section 93 – energy product brought into British Columbia from outside Canada

Section 93 of the Provincial Sales Tax Act applies in relation to an energy product if,

(

a) before April 1, 2013,

(

i) the energy product is brought or sent into British Columbia from a place outside

Canada, or

(ii) delivery of the energy product is received in British Columbia from a place

outside Canada, and

(

b) on or after April 1, 2013, the energy product is accounted for under

section 32

(1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

Section 98 (1) – liquor sold under special occasion licence

23 Subject to

section 3 (2), (3) and (5) of this Act,

section 98 (1) of the Provincial Sales Tax Act applies in relation to liquor purchased before April 1, 2013 for sale on or after

April 1, 2013 under a special occasion licence.

Section 99 (1) and (2) – acquisition of exclusive product by independent sales contractor

(1) Subject to this section,

section 99 (1) and (2) of the Provincial Sales Tax Act applies in relation to an exclusive product purchased before April 1, 2013.

(2) Section 99 (1) and (2) of the Provincial Sales Tax Act does not apply in respect of any consideration for the purchase of an exclusive product

that, before April 1, 2013, becomes due or is paid without having become due.

(3) Section 99 (1) and (2) of the Provincial Sales Tax Act does not apply in relation to an exclusive product purchased before April 1, 2013

(

a) all or any portion of the consideration for the purchase of the exclusive product

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of an exclusive product by way of sale, other than

a purchase described in subparagraph (ii), the ownership or possession of the exclusive

product is transferred to the independent sales contractor, or

(ii) in relation to a purchase of an exclusive product by way of sale under which

the seller delivers the exclusive product to the independent sales contractor on approval,

consignment, sale-or-return basis or other similar terms, the independent sales contractor

acquires ownership of the exclusive product or makes the exclusive product available

to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of an exclusive product

if the exclusive product is delivered or made available to the independent sales contractor

on a continuous basis by means of a wire, pipeline or other conduit and the seller

invoices the independent sales contractor in respect of that purchase on a regular

or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase

of the exclusive product is not ascertainable before April 1, 2013,

section 99 (1)

and (2) of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

Section 99 (3) and (4) – exclusive product purchased in Canada and brought into British

Columbia

(1) Subject to this section,

section 99 (3) and (4) of the Provincial Sales Tax Act applies in relation to an exclusive product that is purchased outside British Columbia

but in Canada if delivery of the exclusive product is received in British Columbia

before April 1, 2013.

(2) Section 99 (3) and (4) of the Provincial Sales Tax Act does not apply in respect of any consideration for the exclusive product referred

to in subsection (1) of this

section that, before April 1, 2013, becomes due or is

paid without having become due.

(3) Section 99 (3) and (4) of the Provincial Sales Tax Act does not apply in relation to an exclusive product referred to in subsection (1)

of this

section if

(

a) all or any portion of the consideration for the purchase of the exclusive product

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of an exclusive product by way of sale, other than

a purchase described in subparagraph (ii), the ownership or possession of the exclusive

product is transferred to the independent sales contractor, or

(ii) in relation to a purchase of an exclusive product by way of sale under which

the seller delivers the exclusive product to the independent sales contractor on approval,

consignment, sale-or-return basis or other similar terms, the independent sales contractor

acquires ownership of the exclusive product or makes the exclusive product available

to any person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of an exclusive product

if the exclusive product is delivered to the independent sales contractor on a continuous

basis by means of a wire, pipeline or other conduit and the seller invoices the independent

sales contractor in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase

of the exclusive product is not ascertainable before April 1, 2013,

section 99 (3)

and (4) of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

Section 99 (3) and (4) – exclusive product brought into British Columbia from outside

Canada

Section 99 (3) and (4) of the Provincial Sales Tax Act applies in relation to an exclusive product if,

(

a) before April 1, 2013,

(

i) the exclusive product is brought or sent into British Columbia from a place outside

Canada, or

(ii) delivery of the exclusive product is received in British Columbia from a place

outside Canada, and

(

b) on or after April 1, 2013, the exclusive product is accounted for under

section

32 (1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

Section 101 (1) – reusable containers purchased in British Columbia

(1) Subject to this section,

section 101 (1) of the Provincial Sales Tax Act applies in relation to a reusable container purchased before April 1, 2013.

(2) Section 101 (1) of the Provincial Sales Tax Act does not apply in respect of any consideration for a reusable container that, before

April 1, 2013, becomes due or is paid without having become due.

(3) Section 101 (1) of the Provincial Sales Tax Act does not apply in relation to a reusable container purchased before April 1, 2013

(

a) all or any portion of the consideration for the purchase of the reusable container

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of a reusable container by way of sale, other than

a purchase described in subparagraph (ii), the ownership or possession of the reusable

container is transferred to the person who purchased the reusable container, or

(ii) in relation to a purchase of a reusable container by way of sale under which

the seller delivers the reusable container to the person on approval, consignment,

sale-or-return basis or other similar terms, the person acquires ownership of the

reusable container or makes the reusable container available to any person, other

than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Despite subsection (3), if all or any portion of the consideration for the purchase

of the reusable container is not ascertainable before April 1, 2013,

section 101 (1)

of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

Section 101 (2) – reusable containers purchased in Canada and brought into British

Columbia

(1) Subject to this section,

section 101 (2) of the Provincial Sales Tax Act applies in relation to a reusable container that is purchased outside British Columbia

but in Canada if, before April 1, 2013, delivery of the reusable container is received

in British Columbia.

(2) Section 101 (2) of the Provincial Sales Tax Act does not apply in respect of any consideration for the reusable container referred

to in subsection (1) of this

section that, before April 1, 2013, becomes due or is

paid without having become due.

(3) Section 101 (2) of the Provincial Sales Tax Act does not apply in relation to a purchase of a reusable container referred to in subsection

(1) of this

section if

(

a) all or any portion of the consideration for the purchase of the reusable container

has neither been paid nor become due on or before the last day of the month immediately

following the first month in which,

(

i) in relation to a purchase of a reusable container by way of sale, other than

a purchase described in subparagraph (ii), the ownership or possession of the reusable

container is transferred to the person who purchased the reusable container, or

(ii) in relation to a purchase of a reusable container by way of sale under which

the seller delivers the reusable container to the person on approval, consignment,

sale-or-return basis or other similar terms, the person acquires ownership of the

reusable container or makes the reusable container available to any person, other

than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Despite subsection (3), if all or any portion of the consideration for the purchase

of the reusable container is not ascertainable before April 1, 2013,

section 101 (2)

of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable

on or after April 1, 2013.

Section 101 (2) – reusable containers brought into British Columbia from outside Canada

Section 101 (2) of the Provincial Sales Tax Act applies in relation to a reusable container if,

(

a) before April 1, 2013,

(

i) the reusable container is brought or sent into British Columbia from a place

outside Canada, or

(ii) delivery of the reusable container is received in British Columbia from a place

outside Canada, and

(

b) on or after April 1, 2013, the reusable container is accounted for under

section

32 (1), (2) (

a) or (5) of the Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

Division 3 – Taxes in Relation to Software

Section 105 – software

(1) Subject to subsection (2),

section 105 of the Provincial Sales Tax Act applies in relation to software purchased before April 1, 2013.

(2) Section 105 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of software that, before

April 1, 2013, becomes due or is paid without having become due.

Section 106 – use of software on device in British Columbia

(1) Subject to subsection (2),

section 106 of the Provincial Sales Tax Act applies in relation to the following:

(

a) software purchased before April 1, 2013;

(

b) software used before April 1, 2013, on or with an electronic device ordinarily

situated in British Columbia, by a person referred to in

section 106 (1) (a) (

i) to

(iv) or (b) (

i) to (iv) of that Act.

(2) Section 106 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of software that, before

April 1, 2013, becomes due or is paid without having become due.

Section 107 – business use of software on devices in and outside British Columbia

(1) Subject to this section,

section 107 of the Provincial Sales Tax Act applies to a purchaser referred to in

section 107 (1) (b) (

i) of that Act in relation

to software purchased before April 1, 2013.

(2) Subject to this section,

section 107 of the Provincial Sales Tax Act applies to a purchaser referred to in

section 107 (1) (b) (ii) of that Act in relation

to software purchased before April 1, 2013 if the purchaser, on or after April 1,

2013, uses the software or allows the software to be used on or with an electronic

device ordinarily situated in British Columbia.

(3) Section 107 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of software that, before

April 1, 2013, becomes due or is paid without having become due.

Section 112 – purchase of software by small seller

(1) Subject to subsection (2),

section 112 of the Provincial Sales Tax Act applies in relation to software purchased before April 1, 2013.

(2) Section 112 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of software that, before

April 1, 2013, becomes due or is paid without having become due.

Division 4 – Taxes in Relation to Taxable Services

Division 1 of

Part 5 – services related to purchase

(1) Subject to this section,

section 116 [contract for property conversion related to purchase] of the Provincial Sales Tax Act applies in relation to

(

a) tangible personal property acquired before April 1, 2013, and

(

b) a contract referred to in

section 116 (2) (

b) of that Act that is entered into

before April 1, 2013.

(2) Subject to this section,

section 117 [contract for modification of purchased property] of the Provincial Sales Tax Act applies in relation to

(

a) tangible personal property acquired before April 1, 2013, and

(

b) a contract referred to in

section 117 (2) (a) (

i) or (ii) of that Act that is

entered into before April 1, 2013.

(3) Sections 116 and 117 of the Provincial Sales Tax Act do not apply in respect of a contract amount, as defined in those sections, that,

before April 1, 2013, becomes due or is paid without having become due.

(4) Despite subsection (3), if the purchaser of the taxable service referred to in

paragraph (

a) or (

b) of the definition of "taxable service" in

section 1 of the Provincial Sales Tax Act retains, under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the taxable service pending full

and satisfactory performance, or any part thereof,

section 116 or 117 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1,

Section 119 – purchase of related service provided in British Columbia

(1) Subject to this section,

section 119 of the Provincial Sales Tax Act applies in relation to a related service purchased before April 1, 2013.

(2) Section 119 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of a related service

that, before April 1, 2013, becomes due or is paid without having become due.

(3) Despite subsection (2), if the purchaser of the related service retains, under

(

a) a law of Canada or another province, or

(

b) an agreement in writing for the construction, renovation, alteration or repair

of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the related service pending full

and satisfactory performance, or any part thereof,

section 119 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on

or after April 1, 2013 and is not paid before April 1,

Section 120 – related service provided outside British Columbia

(1) Subject to subsection (2),

section 120 of the Provincial Sales Tax Act applies in relation to a related service provided before April 1, 2013 in respect

of tangible personal property.

(2) Section 120 of the Provincial Sales Tax Act does not apply in relation to a related service provided in respect of tangible personal

property if, before April 1, 2013,

(

a) the tangible personal property is subsequently brought or sent into British Columbia,

(

b) delivery of the tangible personal property is subsequently received in British

Columbia.

Sections 122 and 123 – tax on accommodation

(1) Subject to subsection (2), sections 122 and 123 of the Provincial Sales Tax Act apply in relation to accommodation purchased before April 1, 2013.

(2) Sections 122 and 123 of the Provincial Sales Tax Act do not apply in respect of any consideration for a purchase of accommodation that,

before April 1, 2013, becomes due or is paid without having become due.

Section 123.2 – change in use of accommodation acquired for resale

(1) Section 123.2 of the Provincial Sales Tax Act does not apply to a person who purchased accommodation in British Columbia if all

of the consideration for the accommodation

(

a) becomes due before April 1, 2013, or

(

b) is paid before April 1, 2013 without having become due.

(2) Subject to subsection (3),

section 123.2 of the Provincial Sales Tax Act applies to a person in relation to accommodation if

(

a) the person purchased the accommodation in British Columbia before April 1, 2013,

and

(

b) the person first becomes a user of the accommodation before April 1, 2013.

(3) Section 123.2 of the Provincial Sales Tax Act does not apply to a person referred to in subsection (2) of this

section in respect

of any consideration for the accommodation that, before April 1, 2013, becomes due

or is paid without having become due.

Section 124 – refund in relation to new designated accommodation area

Section 124 of the Provincial Sales Tax Act does not apply to a purchaser of accommodation in a designated accommodation area

(

a) the confirmation was received, the contract was entered into or the deposit was

made before April 1, 2013, and

(

b) the area that is the designated accommodation area was, on March 31, 2013, an

area in respect of which

section 3 of the Hotel Room Tax Act applied.

Sections 126 and 127 – legal services provided in British Columbia or to British

Columbia resident

(1) Subject to this section, sections 126 and 127 of the Provincial Sales Tax Act apply in relation to legal services purchased before April 1, 2013.

(2) Sections 126 and 127 of the Provincial Sales Tax Act do not apply in respect of any consideration for a purchase of legal services that,

before April 1, 2013, becomes due or is paid without having become due.

(3) Sections 126 and 127 of the Provincial Sales Tax Act do not apply in relation to legal services substantially provided, within the meaning

section 47.1 (1) (

b) of the Social Service Tax Act , before July 1, 2010.

Sections 130 and 130.1 – telecommunication service

(1) Subject to subsection (2), sections 130 and 130.1 of the Provincial Sales Tax Act apply in relation to a telecommunication service purchased before April 1, 2013.

(2) Sections 130 and 130.1 of the Provincial Sales Tax Act do not apply in respect of any consideration for a purchase of a telecommunication

service that, before April 1, 2013, becomes due or is paid without having become due.

Section 131 – dedicated telecommunication service

(1) Subject to subsection (2),

section 131 of the Provincial Sales Tax Act applies in relation to a dedicated telecommunication service purchased before April

1, 2013.

(2) Section 131 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of a dedicated telecommunication

service that, before April 1, 2013, becomes due or is paid without having become due.

Division 5 – Collection and Remittance of Tax

Section 179 – levy and collection of tax by collector

Section 179 (1) of the Provincial Sales Tax Act applies to a person in relation to tax imposed under this Act in relation to

(

a) a sale, provision or lease of tangible personal property before April 1, 2013

by the person, or

(

b) a sale or provision of software or a taxable service before April 1, 2013 by

the person

if the person is a collector at the time the tax is payable in accordance with

section 28

of that Act.

Division 6 – Regulations Respecting Accommodation

Section 240 – regulations in relation to accommodation

Section 240 (2) of the Provincial Sales Tax Act does not apply if the Lieutenant Governor in Council is making a regulation under

section 240 (1) (b), (c), (

d) or (

e) of that Act in relation to an area in respect

of which, on March 31, 2013,

section 3 of the Hotel Room Tax Act is declared to apply under a regulation under that Act.

Transition – regulations made under Hotel Room Tax Act

(1) Regulations made under

section 43 (2) (e), (

f) and (

g) of the Hotel Room Tax Act that are in force immediately before the repeal of that Act remain in force and are

deemed to have been made under the Provincial Sales Tax Act until they are amended or repealed.

(2) Without limiting subsection (1),

(

a) an area in respect of which

section 3 of the Hotel Room Tax Act is declared to apply under a regulation under that Act is deemed to be a designated

accommodation area,

(

b) a rate of tax prescribed under the Hotel Room Tax Act for an area in respect of which

section 3 of that Act is declared to apply is deemed

to be the rate of tax prescribed under this Act for the designated accommodation area,

(

c) the municipality, regional district or eligible entity that is paid the amount

collected from the tax under

section 3 of the Hotel Room Tax Act in an area to which that

section is declared to apply is deemed to be the designated

recipient for the designated accommodation area, and

(

d) a purpose prescribed under the Hotel Room Tax Act for which the amount paid under that Act to a municipality, regional district or

eligible entity may be spent by the municipality, regional district or eligible entity

is deemed to be a purpose prescribed under the Provincial Sales Tax Act for which the amount paid under the Provincial Sales Tax Act to the designated recipient may be spent by the designated recipient.

Division 7 – Retroactive Effect

Retroactive effect

46 This Part, the Provincial Sales Tax Act and the regulations made under the Provincial Sales Tax Act are retroactive to the extent necessary to give full force and effect to their provisions

as provided for in this Part and must not be construed as lacking retroactive effect

in relation to any matter by reason that they make no specific reference to that matter.

Division 8 – Transitional Regulations

Transition – regulations

(1) Despite this Act, the Provincial Sales Tax Act or any other Act, the Lieutenant Governor in Council may make regulations as follows:

(

a) respecting any matter that the Lieutenant Governor in Council considers is not

provided for, or is not sufficiently provided for, in this Act or the Provincial Sales Tax Act ;

(

b) making provisions that the Lieutenant Governor in Council considers appropriate

for the purpose of more effectively bringing this Act and the Provincial Sales Tax Act into operation;

(

c) making provisions that the Lieutenant Governor in Council considers appropriate

for the purpose of preventing, minimizing or otherwise addressing any transitional

difficulties encountered in bringing this Act or the Provincial Sales Tax Act into effect, including, without limitation, provisions making an exception to or

a modification of a provision in an enactment or providing for the application or

continued application of a previous enactment;

(

d) resolving any errors, inconsistencies or ambiguities arising in this Act or the

Provincial Sales Tax Act .

(2) A regulation under subsection (1) may be made retroactive to April 1, 2013 or

a later date, and if made retroactive is deemed to have come into force on the specified

date.

(3) To the extent of any conflict between a regulation under subsection (1) and another

enactment, the regulation prevails.

(4) This

section and any regulations made under this

section are repealed on April 1,

Part 2 – Transitional Provisions for Other Acts

Division 1 – Consumption Tax Rebate and Transition Act

Point-of-sale rebates

48 Despite

section 71 [repeal of Consumption Tax Rebate and Transition Act] of this Act,

Part 3 of the Consumption Tax Rebate and Transition Act and

Part 3 of the Consumption Tax Rebate and Transition Regulation, as they read

on March 31, 2013, continue to apply in respect of tax under

section 165 (2), 212.1

or 218.1 or Division IV.1 of

Part IX of the Excise Tax Act (Canada) that

(

a) becomes payable under that Act before April 1, 2013, or

(

b) is paid before April 1, 2013 without having become payable under that Act.

Residential energy credit and rebate reimbursement limits

(1) Despite

section 71 [repeal of Consumption Tax Rebate and Transition Act] of this Act and

section 15 (1) (

b) of the Consumption Tax Rebate and Transition Act as that

section read on March 31, 2013, a reimbursement must not be made under

section

13 of that Act if the application for the reimbursement is made after September 30,

(2) Despite

section 71 of this Act, the Limitation Act and

section 15 (2) of the Consumption Tax Rebate and Transition Act as that

section read on March 31, 2013, an action for a reimbursement under

section

13 of the Consumption Tax Rebate and Transition Act must not be brought after September 30, 2013.

Tax in respect of vehicle deemed to be tax under Provincial Sales Tax Act

(1) This

section applies to a person in relation to a vehicle if,

(

a) on or after May 1, 2013, the person registers the vehicle under the Commercial Transport Act , Motor Vehicle Act or Motor Vehicle (All Terrain) Act , and

(

b) at the time of registering the vehicle, the person must pay to the Insurance

Corporation of British Columbia tax imposed under the Consumption Tax Rebate and Transition Act in respect of the vehicle.

(2) If this

section applies to a person in relation to a vehicle, the tax imposed

under the Consumption Tax Rebate and Transition Act in respect of the vehicle is deemed to be tax imposed under the Provincial Sales Tax Act in respect of the vehicle as if the Provincial Sales Tax Act had been in effect when the tax was imposed under the Consumption Tax Rebate and Transition Act .

(3) Subsection (4) applies in relation to a person who must pay tax referred to in

subsection (1) (

b) in respect of a vehicle if the person alleges

(

a) that the tax has been paid in accordance with the Consumption Tax Rebate and Transition Act , or

(

b) that the person is exempt from paying tax imposed under that Act.

(4) If this

section applies in relation to a person described in subsection (3),

the Insurance Corporation of British Columbia must nevertheless levy and collect the

tax unless the Insurance Corporation of British Columbia obtains from that person,

at or before the time the vehicle is registered,

(

a) a declaration in a form acceptable to the director, and

(

b) any information or document required by the director.

Appropriations continued

51 Despite

section 71 [repeal of Consumption Tax Rebate and Transition Act] of this Act,

section 52 of the Consumption Tax Rebate and Transition Act , as it read on March 31, 2013, continues to apply in relation to an amount payable

under or in accordance with an agreement referred to in

section 52 of that Act.

Application of

Interpretation Act

Section 36 [repeal and replacement] of the

Interpretation Act does not apply in relation to the repeal of the Consumption Tax Rebate and Transition Act .

Division 2 – Hotel Room Tax Act

Application of Act to accommodation purchased before April 1, 2013

(1) Despite

section 77 [repeal of Hotel Room Tax Act] of this Act, the Hotel Room Tax Act and the regulations under that Act, as they read on March 31, 2013, continue to apply

in relation to accommodation purchased before April 1, 2013 except in respect of any

consideration for the purchase of the accommodation that

(

a) becomes due on or after April 1, 2013, and

(

b) is not paid before April 1, 2013 without having become due.

(2) The following sections of the Provincial Sales Tax Act apply for the purposes of this section:

(a)

section 28 (9) [deposit is not consideration] ;

(

b) section 33 [when consideration becomes due] .

Application of

Interpretation Act

Section 36 [repeal and replacement] of the

Interpretation Act does not apply in relation to the repeal of the Hotel Room Tax Act .

Division 3 – Motor Fuel Tax Act

Definitions

Section 1 [definitions] of the Motor Fuel Tax Act applies for the purposes of this Division.

Application of provisions of Provincial Sales Tax Act

56 The following sections of the Provincial Sales Tax Act apply for the purposes of this Division:

(a)

section 28 (9) [deposit is not consideration] ;

(

b) section 33 [when consideration becomes due] .

Section 10.3 – purchases of propane not imported from outside Canada

(1) In this section, "purchase" means a purchase of propane by a purchaser who, before April 1, 2013,

(

a) buys the propane within British Columbia, or

(

b) receives delivery of the propane within British Columbia from a place that is

outside British Columbia and within Canada.

(2) Subject to subsections (3) to (5) of this section,

section 10.3 (1) [tax on purchase of propane] of the Motor Fuel Tax Act applies to a purchaser in relation to a purchase of propane.

(3) Subject to subsection (4) of this section,

section 10.3 (1) of the Motor Fuel Tax Act does not apply to a purchaser in relation to a purchase of propane if

(

a) all or any portion of the consideration for the purchase has neither been paid

nor become due on or before the last day of the month immediately following the first

month in which,

(

i) in relation to a purchase, other than a purchase described in subparagraph (ii),

the ownership or possession of the propane is transferred to the purchaser, or

(ii) in relation to a purchase under which the seller delivers the propane to the

purchaser on approval, consignment, sale-or-return basis or other similar terms, the

purchaser acquires ownership of the propane or makes the propane available to any

person, other than the seller, and

(

b) the last day of the month immediately following the first month referred to in

paragraph (

a) is before April 1, 2013.

(4) Subsection (3) does not apply in relation to a purchase of propane if

(

a) the propane is delivered or made available to the purchaser on a continuous basis

by means of a pipe or other conduit and the seller invoices the purchaser in respect

of that purchase on a regular or periodic basis, or

(

b) all or any portion of the consideration for the purchase is not ascertainable

before April 1, 2013.

(5) Unless subsection (3) of this

section applies, if any consideration for a purchase of propane becomes due or is paid without having

become due before April 1, 2013,

section 10.3 (1) of the Motor Fuel Tax Act does not apply to the purchaser in respect of the portion of the volume of the propane that is calculated in accordance with the following formula:

non taxable volume = total volume

pre-April 1, 2013 consideration

total consideration

where

pre-April 1, 2013 consideration

(

a) if subsection (3) of this

section would apply but for subsection (4) (b), the

consideration that is ascertainable before April 1, 2013, and (

b) in any other case,

the consideration for the propane that becomes due or is paid without becoming due

before April 1, 2013;

total consideration

the total consideration for the propane;

total volume

the total volume of the propane.

Section 10.3 – purchases of propane imported from outside Canada

(1) In this section, "purchase" means a purchase of propane by a purchaser who, before April 1, 2013, receives delivery

of the propane within British Columbia from a place outside Canada.

(2) Section 10.3 (1) [tax on purchase of propane] of the Motor Fuel Tax Act applies to a purchaser in relation to a purchase of propane if, on or after April

1, 2013, the propane is accounted for under

section 32 (1), (2) (

a) or (5) of the

Customs Act (Canada) or released in the circumstances set out in

section 32 (2) (

b) of that Act.

Section 10.3 – use of propane

(1) In this section:

"amount of energy allowance received" means the amount of an energy allowance, if any, that was received by a person under

section 9 [point-of-sale energy credit] or 10 [energy rebate paid by director] of the Consumption Tax Rebate and Transition Act , reduced by any adjustment to that amount made under

section 12 [adjustment of energy allowance if consideration reduced] of that Act;

"amount of excise tax paid" means the total amount of tax, if any, that was paid by a person under

section 165

(2), 212.1 or 218.1 or Division IV.1 of

Part IX of the Excise Tax Act (Canada), in respect of British Columbia as a participating province under

Part IX

of that Act, and for which the person has not obtained and is not entitled to obtain

a refund, credit or rebate under

Part IX of that Act;

"energy allowance" has the same meaning as in the Consumption Tax Rebate and Transition Act ;

"purchase" means a purchase of propane made before April 1, 2013 within British Columbia;

"registered consumer" means a person who is a registered consumer in respect of propane.

(2) Subject to this section,

section 10.3 (3) [tax on use of propane] of the Motor Fuel Tax Act does not apply to a person in respect of propane if the person purchased the propane.

(3) Subject to subsections (4) and (5) of this section,

section 10.3 (3) of the Motor Fuel Tax Act applies to a person in respect of propane purchased by the person if any of the consideration

for the purchase has neither been paid nor become due before April 1, 2013.

(4) Subject to subsection (5) of this section, if any of the consideration for a

purchase of propane has neither been paid nor become due before April 1, 2013, the

amount of tax payable by a person under

section 10.3 (3) of the Motor Fuel Tax Act in respect of the propane is reduced by, as applicable,

(

a) the total amount of tax, if any, that was paid by the person in respect of the

propane under

section 57 [section 10.3 – purchases of propane not imported from outside Canada] or 58 [section 10.3 – purchases of propane imported from outside Canada] of this Act and for which the person has not obtained and is not entitled to obtain

a refund under the Motor Fuel Tax Act , or

(

b) the amount by which the amount of excise tax paid by the person in respect of

the propane exceeds the amount of energy allowance received by the person in respect

of the propane.

(5) Subsections (2) to (4) do not apply to person who is a registered consumer.

(6) The amount of tax payable by a person who is a registered consumer under

section

10.3 (3) of the Motor Fuel Tax Act in respect of propane is reduced by the amount by which the amount of excise tax

paid by the person in respect of the propane exceeds the amount of energy allowance

received by the person in respect of the propane.

Section 10.3 – change in rate of tax on propane and payment of security

(1) If

(

a) a deputy collector or retail dealer owns propane on April 1, 2013, and

(

b) security would have been payable by the deputy collector or retail dealer if

section 10.3 of the Motor Fuel Tax Act were in force on the date the deputy collector or retail dealer bought the propane,

the deputy collector or retail dealer must provide to the director by April 15, 2013

an inventory of the propane, in accordance with the instructions of the director.

(2) If a deputy collector or retail dealer owns no propane on which security is payable

under subsection (5), the deputy collector or retail dealer, unless the director directs

otherwise, must provide to the director by April 15, 2013 a nil inventory, in accordance

with the instructions of the director.

(3) For the purposes of subsection (1), if, before April 1, 2013, a retail dealer

entered into an agreement to sell propane to a purchaser and the purchaser has not

received delivery of the propane before April 1, 2013, the retail dealer is deemed

to own the propane.

(4) For the purposes of subsection (1), a deputy collector or retail dealer, as the

case may be, is deemed to own propane on April 1, 2013 if

(

a) the deputy collector or retail dealer has entered into an agreement to buy the

propane and the agreement provides that the deputy collector or retail dealer owns

the propane on April 1, 2013,

(

b) the deputy collector or retail dealer has not received delivery of the propane

before April 1, 2013, and

(

c) the deputy collector or retail dealer has not entered into an agreement with

another person that provides that the other person owns the propane on April 1, 2013.

(5) A deputy collector or retail dealer who is required to provide an inventory under

subsection (1) must pay to the director by April 15, 2013 the amount of security on

propane included in the inventory equal to the tax that would be collectable if the

propane were sold to a purchaser on April 1, 2013.

(6) If a deputy collector or retail dealer is required to include propane in an inventory

under subsection (1),

(

a) the deputy collector or retail dealer is not required to pay security in respect

of the propane under

section 39 [security from deputy collector] or 40 [security from retail dealer] of the Motor Fuel Tax Act , and

(

b) the collector or deputy collector who sold the propane to the deputy collector

or retail dealer required to include the propane in the inventory is not required

to pay security in respect of the propane under

section 38 [security from collector] or 39 of the Motor Fuel Tax Act .

Section 16.7 – tax on heating oil or non-motor fuel oil used for unauthorized purpose

(1) In this section:

"amount of energy allowance received" means the amount of an energy allowance, if any, that was received by a person under

section 9 [point-of-sale energy credit] or 10 [energy rebate paid by director] of the Consumption Tax Rebate and Transition Act , reduced by any adjustment to that amount made under

section 12 [adjustment of energy allowance if consideration reduced] of that Act;

"amount of excise tax paid" means the total amount of tax, if any, that was paid by a person under

section 165

(2), 212.1 or 218.1 or Division IV.1 of

Part IX of the Excise Tax Act (Canada), in respect of British Columbia as a participating province under

Part IX

of that Act, and for which the person has not obtained and is not entitled to obtain

a refund, credit or rebate under

Part IX of that Act;

"energy allowance" has the same meaning as in the Consumption Tax Rebate and Transition Act .

(2) Subject to subsections (3) and (4) of this section,

section 16.7 [unauthorized uses of heating oil and non-motor fuel oil] of the Motor Fuel Tax Act applies to a person in relation to heating oil or non-motor fuel oil that

(

a) the person, before April 1, 2013,

(

i) manufactured in British Columbia,

(ii) bought in British Columbia, or

(iii) brought or sent into British Columbia, or received delivery of in British Columbia,

and

(

b) is used on or after April 1, 2013.

(3) If subsection (2) of this

section applies to a person in relation to heating

oil, the amount of tax payable by the person under

section 16.7 (5) of the Motor Fuel Tax Act in respect of the heating oil is reduced by the amount by which the amount of excise

tax paid by the person in respect of the heating oil exceeds the amount of energy

allowance received by the person in respect of the heating oil.

(4) If subsection (2) of this

section applies to a person in relation to non-motor

fuel oil, the amount of tax payable by the person under

section 16.7 (5) of the Motor Fuel Tax Act in respect of the non-motor fuel oil is reduced by the amount of excise tax paid

by the person in respect of the non-motor fuel oil.

Retroactive effect

62 This Division, the Motor Fuel Tax Act and the regulations made under the Motor Fuel Tax Act are retroactive to the extent necessary to give full force and effect to their provisions

as provided for in this Division and must not be construed as lacking retroactive

effect in relation to any matter by reason that they make no specific reference to

that matter.

Transition – regulations

(1) Despite this Act, the Motor Fuel Tax Act or any other Act, the Lieutenant Governor in Council may make regulations as follows:

(

a) respecting any matter that the Lieutenant Governor in Council considers is not

provided for, or is not sufficiently provided for, by the amendments to the Motor Fuel Tax Act made by this Act;

(

b) making provisions that the Lieutenant Governor in Council considers appropriate

for the purpose of more effectively bringing into operation the amendments to the

Motor Fuel Tax Act made by this Act;

(

c) making provisions that the Lieutenant Governor in Council considers appropriate

for the purpose of preventing, minimizing or otherwise addressing any transitional

difficulties encountered in bringing into effect the amendments to the Motor Fuel Tax Act made by this Act, including, without limitation, provisions making an exception to

or a modification of a provision in an enactment or providing for the application

or continued application of a previous enactment;

(

d) resolving any errors, inconsistencies or ambiguities arising from the amendments

to the Motor Fuel Tax Act made by this Act.

(2) A regulation under subsection (1) may be made retroactive to April 1, 2013 or

a later date, and if made retroactive is deemed to have come into force on the specified

date.

(3) To the extent of any conflict between a regulation under subsection (1) and another

enactment, the regulation prevails.

(4) This

section and any regulations made under this

section are repealed on April 1,

Division 4 – Social Service Tax Act

Continued obligation to remit amount in respect of breach of lease

64 Despite

section 114 [repeal of Social Service Tax Act] of this Act,

section 25 (3) of the Social Service Tax Act and any provision of that Act or the regulations under that Act that relates to

section

25 (3) of that Act, as they read on March 31, 2013, continue to apply in respect of

an amount referred to in that

section that is received by a lessor.

Payment of tax in relation to contingent fee agreement or extraordinary circumstances

65 Despite

section 114 [repeal of Social Service Tax Act] of this Act, the Social Service Tax Act and the regulations under that Act, as they read on March 31, 2013, continue to apply

in relation to

(

a) tax that is payable in accordance with

section 21.7 (1) (

b) of the Social Service

Tax Act Regulations, and

(

b) tax that is payable in accordance with

section 21.7 (1) (

d) of the Social Service

Tax Act Regulations in respect of tax imposed under the Social Service Tax Act on the purchase of tangible personal property.

Application of

Interpretation Act

Section 36 [repeal and replacement] of the

Interpretation Act does not apply in relation to the repeal of the Social Service Tax Act .

Part 3 – Consequential and Related Amendments

British Columbia Railway Act

Section 6 (1) of the British Columbia Railway Act, R.S.B.C. 1996, c. 36, is amended

(

a) by striking out " the Consumption Tax Rebate and Transition Act , the Hotel Room Tax Act , the Motor Fuel Tax Act " and substituting " the Motor Fuel Tax Act , the Provincial Sales Tax Act ", and

(

b) by striking out " or for tax or levy under the Social Service Tax Act ".

Carbon Tax Act

Section 1.1 (1) of the Carbon Tax Act, S.B.C. 2008, c. 40, is amended in the definition

of "imported fuel" by striking out " other than natural gas and propane, " and substituting " other than natural gas, ".

Section 24 is amended by adding the following subsections:

(2.2) If a person's registration under

section 168 of the Provincial Sales Tax Act is suspended under that Act, the registration certificate issued to that person under

this Act is automatically suspended without notice for the same period as the suspension

under the Provincial Sales Tax Act .

(2.3) If a person's registration under

section 168 of the Provincial Sales Tax Act is cancelled under that Act, the registration certificate issued to that person under

this Act is automatically cancelled without notice.

Commercial Transport Act

Section 6 of the Commercial Transport Act, R.S.B.C. 1996, c. 58, is amended

(

a) in subsection (4) (

c) by striking out " or " at the end of subparagraph (ii), by adding " , or " at the end of subparagraph (iii) and by adding the following subparagraph:

(iv) the Provincial Sales Tax Act . , and

(

b) in subsection (12) (

c) by striking out " or " at the end of subparagraph (ii), by adding " , or " at the end of subparagraph (iii) and by adding the following subparagraph:

(iv) the Provincial Sales Tax Act .

Consumption Tax Rebate and Transition Act

71 The Consumption Tax Rebate and Transition Act, S.B.C. 2010, c. 5, is repealed.

Family Law Act

72 Sections 283, 314, 360, 365, 382, 402, 413, 446, 447, 449 and 450 of the Family

Law Act, S.B.C. 2011, c. 25, are repealed and the following substituted:

Section 71 (1) (

c) of the Carbon Tax Act, S.B.C. 2008, c. 40, is repealed and

the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , .

Section 55 (

c) of the Consumption Tax Rebate and Transition Act, S.B.C. 2010,

c. 5, is repealed and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act ; .

Section 142.93 (1) (

c) is repealed and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , or .

Section 16 (

c) of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, is repealed and

the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , .

Section 38 (1) (

c) of the Insurance Premium Tax Act, R.S.B.C. 1996, c. 232, is

repealed and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , .

Section 14 (1) (

c) of the Logging Tax Act, R.S.B.C. 1996, c. 277, is repealed

and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act ; .

Section 62 (1) (

c) of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, is repealed

and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , .

Section 4 (

c) of the Social Service Tax Act, R.S.B.C. 1996, c. 431, is repealed

and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act ; .

Section 169.52 (1) (

c) of the South Coast British Columbia Transportation Authority

Act, S.B.C. 1998, c. 30, is repealed and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act ; .

Section 3 (1) (

c) of the Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, is

repealed and the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , .

Section 13 (

c) of the Tobacco Tax Act, R.S.B.C. 1996, c. 452, is repealed and

the following substituted:

(

c) as provided in, or ordered under,

section 239 or 242 of the Family Law Act or

section 8.2 or 9 of the Family Maintenance Enforcement Act , .

Finance Statutes Amendment Act (No. 2), 2010

73 Sections 74, 78 and 79 of the Finance Statutes Amendment Act (No. 2), 2010, S.B.C. 2010,

c. 18, are repealed.

Financial Administration Act

Section 19.1 of the Financial Administration Act, R.S.B.C. 1996, c. 138, is repealed.

Section 88 is amended by adding the following subsection:

(3) For certainty, an authorization under this or any other Act to set by regulation

a rate of interest in relation to an amount payable by or to the government, a government

body or a government organization includes the authority to prescribe a manner of

calculating the interest unless the Act provides otherwise.

Health Authorities Act

Section 15 (3) of the Health Authorities Act, R.S.B.C. 1996, c. 180, is amended

by striking out " the Social Service Tax Act and the Consumption Tax Rebate and Transition Act " and substituting " the Provincial Sales Tax Act ".

Hotel Room Tax Act

77 The Hotel Room Tax Act, R.S.B.C. 1996, c. 207, is repealed.

Insurance Corporation Act

Section 7 (

h) of the Insurance Corporation Act, R.S.B.C. 1996, c. 228, is amended

by striking out " and " at the end of subparagraph (ii), by adding " , and " at the end of subparagraph (iii) and by adding the following subparagraph:

(iv) revenue from taxes imposed under the Provincial Sales Tax Act ; .

Mineral Land Tax Act

Section 3.1 (1) of the Mineral Land Tax Act, R.S.B.C. 1996, c. 290, is repealed

and the following substituted:

(1) In this section, "Taxation Agreement" has the same meaning as in

section 6.1 of the Nis g a’a Final Agreement Act .

Mineral Tax Act

Section 2.1 (1) of the Mineral Tax Act, R.S.B.C. 1996, c. 291, is repealed and

the following substituted:

(1) In this section, "Taxation Agreement" has the same meaning as in

section 6.1 of the Nis g a’a Final Agreement Act .

Motor Fuel Tax Act

Section 1 of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, is amended

(

a) by repealing the

definitions of "authorization" and "authorized person" ,

(

b) by repealing the definition of "coloured fuel" and substituting the following:

"coloured fuel" means

(

a) fuel, other than propane, coloured in accordance with

section 14 and the regulations,

and

(

b) the following fuels if they are used for a purpose for which coloured fuel is

authorized to be used under

section 15:

(

i) methanol based fuel;

(ii) fuel of which at least 85% is ethanol; ,

(

c) in the definition of "fuel" by striking out " or " at the end of paragraph (a), by adding " , or " at the end of paragraph (

b) and by adding the following paragraph:

(

c) propane for any use; ,

(

d) in the definition of "gasoline" by striking out " liquefied petroleum gas, " and substituting " propane, ",

(

e) by repealing the definition of "heating oil" and substituting the following:

"heating oil" means a light fuel oil marketed or sold for use in a furnace, boiler or open flame

burner; ,

(

f) by adding the following definition:

"light fuel oil" has the same meaning as in

section 1 (1) of

Schedule 1 of the Carbon Tax Act ; ,

(

g) in the definition of "litre" by repealing paragraph (

b) and substituting the following:

(

b) despite paragraph (a), with respect to propane sold by weight, 0.5 kg; ,

(

h) in the definition of "locomotive fuel" by striking out " means fuel " and substituting " means fuel, other than propane, ", and

(

i) by adding the following

definitions:

"non-motor fuel oil" means a light fuel oil marketed or sold for a use other than

(

a) for generating power by means of an internal combustion engine, or

(

b) for use in a furnace, boiler or open flame burner;

"propane" includes liquefied petroleum gas that contains propane; .

Section 1.1 (1) is amended in the definition of "imported fuel" by striking out " other than hydrogen, natural gas and propane, " and substituting " other than hydrogen and natural gas, ".

Section 3.11 is repealed.

Section 4 (1.2) is amended by striking out " column 1 of the Table " and substituting " column 2 of the Table ".

Section 9 (2) to (6) is repealed and the following substituted:

(2) Subject to subsection (4), a person who uses in a stationary internal combustion

engine natural gas on which tax is not payable under Division 2, 4 or 5 of

Part 3

of the Provincial Sales Tax Act must pay to the government, on or before the 15th day of the month following the

month in which the natural gas is used, tax on the natural gas at the applicable rate

set out in subsection (3), (5) or (6) of this section.

(3) The rate of tax payable under subsection (2) on natural gas that is used in a

stationary internal combustion engine that compresses natural gas is as follows:

(

a) if the compressor is located outside a gas processing plant and is used to move

marketable gas from the gas processing plant to market or in or out of storage facilities,

the rate of tax is 1.9¢: per each 810.32 litres, at standard reference conditions,

of natural gas used;

(

b) if the compressor is located within a gas processing plant and is used to compress

marketable gas, the rate of tax is 1.1¢: per each 810.32 litres, at standard reference

conditions, of natural gas used.

(4) Natural gas that is used in a stationary internal combustion engine that compresses

natural gas is exempt from tax if the compressor

(

a) is used to compress gas that is not marketable gas and is located

(

i) at a well head,

(ii) along a pipeline between a well head and a gas processing plant, or

(iii) within a gas processing plant,

(

b) is used to transmit waste gas, composed primarily of hydrogen sulphide and carbon

dioxide, within a gas processing plant or from a gas processing plant to a well, or

(

c) is located at a well head and is used to inject waste gas into a depleted well

for permanent disposal.

(5) The rate of tax payable under subsection (2) on natural gas that is used in a

stationary internal combustion engine that pumps oil is as follows:

(

a) if the pump is located at a well head or within an oil processing plant, the

rate of tax is 1.1¢: per each 810.32 litres, at standard reference conditions, of natural

gas used;

(

b) if the pump is located along a pipeline that moves the oil from a well head to

an oil processing plant, from an oil processing plant to market, or in or out of storage

facilities, the rate of tax is 1.9¢: per each 810.32 litres, at standard reference

conditions, of natural gas used.

(6) The rate of tax payable under subsection (2) in respect of natural gas that is

used in a stationary internal combustion engine other than as described in subsections

(3), (4) and (5) is 1.1¢: per each 810.32 litres, at standard reference conditions,

of natural gas used.

86 The following

section is added:

Tax paid under Provincial Sales Tax Act on natural gas used in stationary internal combustion engine

9.1

(1) In this section, "sales tax" means tax under Division 2, 4 or 5 of

Part 3 of the Provincial Sales Tax Act .

(2) If the director is satisfied that

(

a) a person paid sales tax on natural gas and has not obtained or is not entitled

to obtain a refund of that sales tax under the Provincial Sales Tax Act ,

(

b) the person used the natural gas in a stationary internal combustion engine, and

(

c) the amount of sales tax paid by the person exceeds the amount of tax that would

have been payable on the natural gas under

section 9 of this Act if tax had been payable

on that natural gas under that section,

the director must refund to the person, from the consolidated revenue fund, an amount

equal to the difference between the amount of sales tax paid by the person and the

amount of tax that would have been payable on the natural gas under

section 9 of this

Act if tax had been payable on that natural gas under that section.

(3) If

(

a) a person paid sales tax on natural gas,

(

b) the person used the natural gas in a stationary internal combustion engine, and

(

c) the amount of sales tax paid by the person is less than the amount of tax that

would have been payable on the natural gas under

section 9 of this Act if tax had

been payable on that natural gas under that section,

the person must pay to the government, on or before the 15th day of the month following

the month in which the natural gas is used, tax under this Act in an amount equal

to the amount by which the amount of tax that would have been payable under

section

9 of this Act exceeds the amount of sales tax paid by the person.

Section 10 (1.2) is amended by striking out " column 1 of the Table " and substituting " column 2 of the Table ".

Section 10.2 is repealed.

89 The following

section is added:

Tax on propane

10.3

(1) Subject to subsection (2), a purchaser of propane must pay to the government,

at the time of purchase, tax on the propane at the rate of 2.7¢: per litre.

(2) A purchaser of propane in a sale to which

section 1.1 (2) (

a) to (

c) applies

must pay to the government, on or before the 15th day of the month following the month

in which the propane is purchased, the tax under subsection (1) of this section.

(3) A person who uses propane on which tax is not otherwise payable under this

section

must pay to the government, on or before the 15th day of the month following the month

in which the propane is used, tax on that propane at the rate set by subsection (1).

90 The following

section is added to

Part 2:

Tax if fuel used for new purpose

13.2

(1) If

(

a) a purchaser purchased fuel for a particular purpose,

(

b) the purchaser subsequently uses that fuel or allows that fuel to be used for

another purpose, and

(

c) the amount of tax paid on that fuel under this Act was less than the amount of

tax that would have been payable under this Act if that fuel had been purchased for

the purpose for which it was used,

the purchaser must pay to the government, on or before the 15th day of the month following

the month in which that fuel is used, tax equal to the difference between

(

d) the tax that the purchaser would have paid on that fuel if that fuel had been

purchased for the purpose for which it was used, and

(

e) the tax paid by the purchaser on that fuel.

(2) The tax payable under subsection (1) is in addition to any other tax payable

under this Act.

91 The heading to

Part 3 is repealed and the following substituted:

Part 3 – Coloured Fuel and Motive Fuel .

92 The following

section is added to

Part 3:

Definitions

13.3 In this Part:

"authorization" means an authorization provided under

section 14 (1) or 14.1 (1);

"authorized person" means a person who holds an authorization.

Section 14 is amended

(

a) in subsection (4) by striking out " or " at the end of paragraph (

b) and by adding the following paragraph:

(b.1) a term or condition relating to heating oil or non-motor fuel oil under

section

16.2 (2) or 16.3 (2) or (3), or , and

(

b) in subsection (5) by striking out " from any other liability. " and substituting " from any obligation under this Act. "

Section 14.2 is repealed.

95 The following

Part is added:

Part 3.1 – Heating Oil and Non-Motor Fuel Oil

Definitions

16.1 In this Part, "colour" , in respect of heating oil or non-motor fuel oil, means colour the heating oil or

non-motor fuel oil in accordance with subsections (3) and (3.1) of

section 14, as

those provisions apply under

section 16.2 (3), and the regulations.

Authority to colour heating oil and non-motor fuel oil

16.2

(1) A person who is authorized to colour fuel under

section 14 is authorized to colour

heating oil and non-motor fuel oil.

(2) A reference to fuel in any term or condition of an authorization under

section 14 (1)

is deemed to include, so far as is applicable, a reference to heating oil and non-motor

fuel oil.

(3) Section 14 (2), (3) and (3.1) applies in relation to the colouring of heating

oil or non-motor fuel oil as if the heating oil or non-motor fuel oil were a fuel.

Authority to sell coloured heating oil and coloured non-motor fuel oil

16.3

(1) A person who is authorized to sell coloured fuel under

section 14.1 is authorized

to sell coloured heating oil and coloured non-motor fuel oil.

(2) A reference to coloured fuel in any term or condition of an authorization under

section 14.1 (1) is deemed to include, so far as is applicable, a reference to coloured

heating oil and coloured non-motor fuel oil.

(3) If a person is not authorized to sell coloured fuel under

section 14.1, the director

may, in writing, authorize the person to sell coloured heating oil or coloured non-motor

(4) A person who is authorized to sell coloured heating oil or coloured non-motor

fuel oil under subsection (1) or (3) must not delegate or transfer the person's authority

to sell coloured heating oil or coloured non-motor fuel oil.

(5) A person must not sell coloured heating oil or coloured non-motor fuel oil unless

the person is authorized to sell coloured heating oil or coloured non-motor fuel oil

under subsection (1) or (3).

(6) Section 14 (4) to (9) applies to an authorization under subsection (3) of this

section.

Heating oil must be coloured

16.4

(1) A person must not sell or offer to sell heating oil if the heating oil is not

coloured before it is sold or offered for sale, as the case may be.

(2) A person must not buy heating oil if the heating oil is not coloured before it

is bought.

Prohibitions against relabelling – heating oil and non-motor fuel oil

16.5

(1) If a person has bought a substance as heating oil, the person must not sell or

offer to sell the substance as a fuel or as non-motor fuel oil.

(2) Subject to subsection (3), if a person has bought a substance as non-motor fuel

oil, the person must not sell or offer to sell the substance

(

a) as a fuel, or

(

b) if the substance was not coloured before the substance was bought, as heating

oil.

(3) If

(

a) a person has bought a substance as non-motor fuel oil,

(

b) the substance was not coloured before the substance was bought, and

(

c) the person is authorized to colour non-motor fuel oil under

section 16.2 (1),

the person may sell or offer to sell the substance as heating oil if the person colours

the substance before the substance is sold or offered for sale, as the case may be.

Declaration must be obtained on sale of non-motor fuel oil

16.6 If non-motor fuel oil is sold within British Columbia to a person

(

a) for the person's own use or for use by another person at the first person's expense,

(

b) on behalf of or as agent for a principal for use by the principal or by other

persons at the expense of the principal,

the seller, at or before the time of the sale, must obtain from the buyer a declaration

in a form acceptable to the director.

Unauthorized uses of heating oil and non-motor fuel oil

16.7

(1) This

section applies to a person in relation to a substance if the person

(

a) manufactured the substance as heating oil or non-motor fuel oil in British Columbia,

(

b) bought the substance as heating oil or non-motor fuel oil in British Columbia,

(

c) brought or sent the substance as heating oil or non-motor fuel oil into British

Columbia, or received delivery of the substance as heating oil or non-motor fuel oil

in British Columbia.

(2) A person to whom this

section applies must not use or allow another person to

use the substance to generate power by means of an internal combustion engine.

(3) If the substance is non-motor fuel oil, a person to whom this

section applies

must not use or allow another person to use the substance in a furnace, boiler or

open flame burner.

(4) If the substance is heating oil, a person to whom this

section applies must not

use or allow another person to use the substance in a furnace, boiler or open flame

burner unless the substance is coloured before it is used.

(5) A person who uses or allows another person to use a substance contrary to subsection

(2), (3) or (4) must pay to the government, on or before the 15th day of the month

following the month in which the substance is used, tax at the rate of 15¢ per litre.

Application of provisions to heating oil or non-motor fuel oil liable to be taxed

16.8 Except as provided by regulation, Parts 5 to 12, other than

section 37, and the regulations

apply to heating oil or non-motor fuel oil that is liable to be taxed under

section

16.7 (5) as if the heating oil or non-motor fuel oil were a fuel and the type of that

fuel were motive fuel.

Section 20.1 (1) is amended by repealing the definition of "Taxation Agreement" and substituting the following:

"Taxation Agreement" has the same meaning as in

section 6.1 of the Nis g a’a Final Agreement Act .

Section 20.11 is amended

(

a) by adding the following subsection:

(3.1) If the director is satisfied that

(

a) a collector, deputy collector or retail dealer has paid an amount as security

on a substance bought as a fuel, and

(

b) the substance was or will be sold in accordance with this Act as heating oil

or non-motor fuel oil to a person

(

i) for the person's own use or for use by another person at the first person's expense,

(ii) on behalf of or as agent for a principal for use by the principal or by other

persons at the expense of the principal,

the director must refund, from the consolidated revenue fund, that amount to the collector,

deputy collector or retail dealer. ,

(

b) in subsection (4) by striking out " under subsection (2) or (3) for a fuel " and substituting " under subsection (2), (3) or (3.1) for a fuel ", and

(

c) by adding the following subsection:

(6) If a vendor, wholesale dealer or retail dealer receives an amount under subsection

(3.1) for a substance and subsequently receives security or collects tax, or an amount

as if it were tax, as if the substance with respect to which the amount was paid were

a fuel, the vendor, wholesale dealer or retail dealer must pay to the government the

amount received or collected on the substance at the prescribed time and in the prescribed

manner.

Section 25 is amended

(

a) by repealing subsection (1) and substituting the following:

(1) To claim a refund under this Act, other than under

section 20.1 or 20.101, a

person must submit to the director

(

a) subject to the regulations, a written application in the form and manner satisfactory

to the director and signed by the person who paid or remitted the amount claimed,

and

(

b) any information or document required by the director. ,

(

b) in subsection (2) by striking out " who paid the amount " and substituting " who paid or remitted the amount ", and

(

c) by adding the following subsection:

(2.1) Despite anything in this Act or the regulations, the director is not required

to pay a refund to a person who claims a refund under subsection (1) unless the requirements

of subsections (1) and (2) are met.

Section 28 (5) is amended by striking out " natural gas, propane or hydrogen. " and substituting " natural gas or hydrogen. "

Section 37 (4) is amended by striking out " 9 (2) (

a) and (

c) and (6), 10 (1) to (2.1), 10.1 (1), (1.1) and (2), 12.1 (2) and

(2.1) " and substituting " 10 (1) to (2.1), 10.1 (1), (1.1) and (2), 10.3 (1) and (2), 12.1 (2) and (2.1) ".

Section 41 (1) is amended

(

a) by striking out " a site at which fuel is manufactured, " and substituting " a site at which fuel, heating oil or non-motor fuel oil is manufactured, ", and

(

b) in paragraph (

b) by striking out " take samples of fuel, " and substituting " take samples of fuel, heating oil or non-motor fuel oil, ".

102 The following

section is added:

Penalties for unauthorized uses of heating oil or non-motor fuel oil

45.4

(1) If the director is satisfied that a person used or allowed another person to

use a substance contrary to

section 16.7 (2), the director may impose on the first

person a penalty equal to,

(

a) if the substance

(

i) was coloured within the meaning of

Part 3.1 before it was used, and

(ii) was used for a purpose for which coloured fuel is authorized to be used under

section 15,

3 times the amount of the tax that would be payable under

section 5 (2) if that provision

applied to that use, and

(

b) in any other case, 3 times the amount of the tax payable under

section 16.7 (5).

(2) If the director is satisfied that a person used or allowed another person to

use a substance contrary to

section 16.7 (3) or (4), the director may impose on the

first person a penalty equal to 3 times the amount of the tax payable under

section

16.7 (5).

(3) A penalty under subsection (1) or (2) is in addition to any tax payable under

this Act.

Section 46 (1) is amended by striking out " 45 or 45.3, " and substituting " 45, 45.3 or 45.4, ".

Section 49 is amended

(

a) by adding the following subsection:

(0.1) In this section, "relevant provision" means

(a)

section 14 (3),

(b)

section 14 (3) as it applies under

section 16.2 (3),

(

c) section 15, or

(

d) section 16.7 (2), (3) or (4). , and

(

b) in subsections (1) and (2) by striking out "

section 14 (3) or 15 is not being complied with, " and substituting " a relevant provision is not being complied with, ".

Section 50 (1) is amended

(

a) by repealing paragraph (

a) and substituting the following:

(

a) a suspension or cancellation of an authorization under

section 14, 14.1 or 16.3

(3) under

(i)

section 14 (4), or

(ii)

section 14 (4) as it applies under

section 14.1 (4) or 16.3 (6); ,

(

b) in paragraph (

b) by striking out "

section 20, " and substituting "

section 9.1 (2), 20, ", and

(

c) in paragraph (

d) by striking out " 45.3, 46.1 " and substituting " 45.3, 45.4, 46.1 ".

Section 60 is amended by striking out " fuel " in both places and substituting " fuel, heating oil or non-motor fuel oil ".

Section 71 is amended

(

a) in subsection (2) by adding the following paragraph:

(g.1) respecting applications for a refund under

section 25; ,

(

b) in subsection (2) (

o) by striking out " persons authorized under

section 14 to colour fuel or under

section 14.1 to sell coloured

fuel " and substituting " persons authorized under this Act to colour fuel or to sell coloured fuel ",

(

c) by repealing subsection (2) (

q) and substituting the following:

(

q) prescribing the periods for which an authorization under

section 14, 14.1 or

16.3 (3) may be suspended by the director under

(i)

section 14 (4), or

(ii)

section 14 (4) as it applies under

section 14.1 (4) or 16.3 (6);

(q.1) in relation to heating oil or non-motor fuel oil, respecting anything for which

regulations may be made under this Act in relation to fuel;

(q.2) respecting provisions of this Act or the regulations made applicable by

section

16.8, including, without limitation, doing one or more of the following:

(

i) providing that, in applying a provision, in addition to any necessary changes,

that provision is to be read with specified changes;

(ii) specifying circumstances in which a provision applies;

(iii) setting conditions of, or limitations on, the application of a provision;

(iv) exempting a provision that would otherwise apply, entirely or in specified circumstances; , and

(

d) by adding the following subsection:

(9) A regulation made on or before March 31, 2016 under this Act in relation to propane,

heating oil or non-motor fuel oil may be made retroactive to April 1, 2013 or a later

date, and if made retroactive is deemed to have come into force on the specified date.

Motor Vehicle Act

Section 3 of the Motor Vehicle Act, R.S.B.C. 1996, c. 318, is amended

(

a) in subsection (4) by striking out " or

section 212.1 or 218.1 or Division IV.1 of

Part IX of the Excise Tax Act (Canada). " and substituting " ,

section 212.1 or 218.1 or Division IV.1 of

Part IX of the Excise Tax Act (Canada) or the Provincial Sales Tax Act. ", and

(

b) in subsection (10) (

c) by striking out " or " at the end of subparagraph (ii), by adding " , or " at the end of subparagraph (iii) and by adding the following subparagraph:

(iv) the Provincial Sales Tax Act .

Section 17 is amended

(

a) in subsection (1) by striking out " or

section 212.1 or 218.1 or Division IV.1 of

Part IX of the Excise Tax Act (Canada). " and substituting " ,

section 212.1 or 218.1 or Division IV.1 of

Part IX of the Excise Tax Act (Canada) or the Provincial Sales Tax Act . ", and

(

b) in subsection (5) (

c) by adding the following subparagraph:

(iv) the Provincial Sales Tax Act .

Nis g a’a Final Agreement Act

110 The Nis g a’a Final Agreement Act, S.B.C. 1999, c. 2, is amended by adding the following

section:

Nis g a’a Nation Taxation Agreement

6.1

(1) In this section, "Taxation Agreement" means the Taxation Agreement, referred to in paragraphs 21 to 23 of the Taxation

Chapter of the Nis g a’a Final Agreement, which agreement was tabled in the Legislative

Assembly on November 30, 1998, and includes an amendment to the Taxation Agreement,

made in accordance with the terms of the Taxation Agreement, if the amending agreement

setting out the amendment

(

a) is substantially in the form approved by the Lieutenant Governor in Council,

and

(

b) has been signed by the parties and published under subsection (5).

(2) The Taxation Agreement continues in effect and remains valid and its provisions

have the force of law during the period they are in effect.

(3) The minister charged with the administration of the Financial Administration Act is authorized to enter into an agreement amending the Taxation Agreement and may

sign the amending agreement before or after it has been approved by the Lieutenant

Governor in Council.

(4) As provided in paragraphs 21 and 22 of the Taxation

Chapter of the Nis g a’a Final

Agreement, the Taxation Agreement does not form part of the Nis g a’a Final Agreement

and is not a treaty or land claims agreement within the meaning of

section 25 or 35

of the Constitution Act, 1982 .

(5) The minister must publish in the Gazette the Taxation Agreement and any agreement

amending the Taxation Agreement.

Petroleum and Natural Gas Act

Section 80.1 (1) of the Petroleum and Natural Gas Act, R.S.B.C. 1996, c. 361,

is repealed and the following substituted:

(1) In this section, "Taxation Agreement" has the same meaning as in

section 6.1 of the Nis g a’a Final Agreement Act .

Property Transfer Tax Act

Section 2.1 (1) of the Property Transfer Tax Act, R.S.B.C. 1996, c. 378, is repealed

and the following substituted:

(1) In this section, "Taxation Agreement" has the same meaning as in

section 6.1 of the Nis g a’a Final Agreement Act .

Provincial Revenue Statutes Amendment Act (No. 2), 2003

Section 4 of the Provincial Revenue Statutes Amendment Act (No. 2), 2003, S.B.C. 2003,

c. 64, is repealed.

Social Service Tax Act

114 The Social Service Tax Act, R.S.B.C. 1996, c. 431, is repealed.

South Coast British Columbia Transportation Authority Act

Section 6 (2) (

f) of the South Coast British Columbia Transportation Authority

Act, S.B.C. 1998, c. 30, is amended by striking out " and under

section 61 (1) and (2) of the Social Service Tax Act ".

Section 38 (14) is amended by striking out " Social Service Tax Act " in both places and substituting " Provincial Sales Tax Act ".

Special Accounts Appropriation and Control Act

Section 9.5 (2) and (4) of the Special Accounts Appropriation and Control Act,

R.S.B.C. 1996, c. 436, is repealed and the following substituted:

(2) The special account consists of the following:

(

a) all amounts credited to the special account before August 1, 2010;

(

b) for each quarter of the fiscal year, as that term is defined in the Financial Administration Act , an amount that the Minister of Finance, by written estimate, estimates to be equal

to all the revenue received during that quarter that has been derived from tax imposed

under Division 11 of

Part 3 of the Provincial Sales Tax Act ;

(

c) any other amounts received by the government for payment into the special account.

Sustainable Environment Fund Act

Section 4 of the Sustainable Environment Fund Act, R.S.B.C. 1996, c. 445, is amended

by adding the following paragraph:

(e.1) an amount, for each quarter of a fiscal year, that the Minister of Finance,

by written estimate, estimates to be equal to all the revenue received during that

quarter that has been derived from the taxation under the Provincial Sales Tax Act of disposable diapers designed for babies and young children; .

Taxation (Rural Area) Act

Section 2.1 (1) of the Taxation (Rural Area) Act, R.S.B.C. 1996, c. 448, is repealed

and the following substituted:

(1) In this section, "Taxation Agreement" has the same meaning as in

section 6.1 of the Nis g a’a Final Agreement Act .

Tobacco Tax Act

Section 1 (2) (

b) of the Tobacco Tax Act, R.S.B.C. 1996, c. 452, is amended by

striking out " 39 (4) (

d) and 43 (2) (b), " and substituting " 39 (4) (d), 43 (2) (

b) and 46.1, ".

Section 2 is amended

(

a) in subsection (1.1) by striking out " 77% " and substituting " 90.5% " and by striking out " $6 " and substituting " $7 ", and

(

b) in subsections (2) and (3) by striking out " 18.5¢: " and substituting " 21.3¢: ".

122 The following

section is added:

Effect on Provincial Sales Tax Act

46.1 Despite the Provincial Sales Tax Act , tobacco within the meaning of this Act is deemed not to be tangible personal property

under that Act, and that Act does not apply to a consumer of tobacco under this Act.

Transportation Act

123 The Transportation Act, S.B.C. 2004, c. 44, is amended by adding the following

section:

Revenue from additional tax on lease of passenger vehicle

35.1 For each fiscal year of the government, the Minister of Finance must pay to the authority

out of the consolidated revenue fund, without an appropriation other than this section,

an amount that the Minister of Finance, by written estimate, estimates to be equal

to the net revenue received during that fiscal year that has been derived from tax

imposed under

section 43 of the Provincial Sales Tax Act .

Wills, Estates and Succession Act

Section 253 of the Wills, Estates and Succession Act, S.B.C. 2009, c. 13, is repealed.

Part 4 – Amendments to New Housing Transition Tax and Rebate Act

Section 1 (1) of the New Housing Transition Tax and Rebate Act, S.B.C. 2012, c.

31, is amended

(

a) in the definition of "completion percentage" by striking out " the relevant construction or substantial renovation of the complex or addition, " and substituting " the relevant construction or substantial renovation in respect of the complex or addition, ",

(

b) by adding the following definition:

"condominium complex" means an affixed residential complex that contains more than one residential condominium

unit; ,

(

c) by repealing the definition of "relevant construction or substantial renovation" and substituting the following:

"relevant construction or substantial renovation" , in respect of an affixed residential complex or addition, means,

(

a) in the case of a complex that is a residential condominium unit situated in a

condominium complex that is being constructed or substantially renovated, that construction

or substantial renovation of the condominium complex,

(

b) in the case of a complex, other than a residential condominium unit described

in paragraph (a), that has been substantially renovated, the last substantial renovation

of the complex, and

(

c) in any other case, the construction of the complex or the addition, as the case

may be; , and

(

d) by adding the following definition:

"residential condominium unit" means a residential condominium unit, within the meaning of

Part IX of the federal

Act, except that, for the purposes of this definition, the definition of "residential

condominium unit" in

section 123 (1) [definitions] of the federal Act is to be read as if

(

a) the phrase "a residential complex" were excluded and replaced by "an affixed

residential complex", and

(

b) the phrase "laws of a province" were excluded and replaced by "laws of British

Columbia"; .

Section 1 (2) is amended by striking out everything after " prior taxable sale of " and by adding the following paragraphs:

(

a) the particular interest in the complex,

(

b) a fractional interest in the complex of which the particular interest was a part,

(

c) the complex.

Section 3 (1) is amended by striking out " unless a contrary intention appears in this Act, " and substituting " unless a contrary intention appears in this Act or a regulation made under this Act, ".

Section 4 is amended

(

a) by striking out " In this Act, " and substituting " In this Act or a regulation made under this Act, ", and

(

b) by repealing paragraph (

a) and substituting the following:

(

a) is not part of this Act or the regulation, and .

Section 19 is amended by adding the following subsection:

(5) In the case of a taxable sale, other than a grandparented taxable sale, that

is made by a foreign supplier and in respect of which tax under subsection (1) is

payable by the recipient of the sale, the recipient must pay that tax by remitting

it to the minister as part of the recipient's remittance amount for the reporting

period of the recipient in which that tax becomes payable.

Section 21 is amended by adding the following subsection:

(6.1) Despite this section, if there is more than one supplier in respect of the

same taxable self-supply of an affixed residential complex or addition, only one of

those suppliers may apply for, and may be entitled to, a rebate under this

section

in respect of that complex or addition.

Section 24 (1) is repealed and the following substituted:

(1) In this section