British Columbia Order in Council — Amendment to Provincial Sales Tax Exemption and Refund Regulation (O.C. 563/2021)

O.C. 563/2021

British Columbia — Orders in Council

PROVINCE OF BRITISH COLUMBIA ORDER OF THE LIEUTENANT GOVERNOR IN COUNCIL Order in Council No. , Approved and Ordered Lieutenant Governor Executive Council Chambers, Victoria On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective April 21, 2021, the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the attached Schedule. Minister of Finance Presiding Member of the Executive Council (This

part is for administrative purposes only and is not part of the Order.) Authority under which Order is made: Act and section: Budget Measures Implementation Act, 2021, S.B.C. 2021, c. 18, s. 84 (1); Provincial Sales Tax Act, S.B.C. 2012, c. 35, s. 241 (1) Other: OC 130/2013 R20508724 October 12, 2021

SCHEDULE Section 55 (1) of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended by adding the following paragraphs: (b.1) electric bicycles and tricycles that (

i) have pedals or hand cranks that al low for the cycle to be propelled by human power, (ii) have wheels that have a diameter of mm or more, (iii) have one or more electric motors that (

A) have continuous power output ratings that in total do not exceed watts, and (

B) are not capable of propelling th e cycle at a speed greater than km/hr on level ground, (iv) do not have a combustion engine, and (

v) are not marketed as, or designed to have the appearance of, an electric motorcycle, an electric moped, an electric scooter or another similar device; (b.2) kits for converting a device describe d in paragraph (

a) or (

b) into a device described in paragraph (b.1); .

Document details

Collection	British Columbia — Orders in Council
Citation	O.C. 563/2021
Type	order_in_council
Volume / chapter	arc oic 0563 2021
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	8ccd7597c16018b75ed110d7d5b103f1433db928

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