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Volume 61, No. 20

211/2018

The British Columbia Gazette,

Part II

October 9, 2018

B.C. Reg. 211/2018 , deposited October 5, 2018, under the PROVINCIAL SALES TAX ACT [sections 236 and 246]. Order in Council 532/2018, approved and ordered October 5, 2018.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective October 17, 2018, the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended as set out in the attached Schedule.

— C. JAMES, Minister of Finance and Deputy Premier ; G. HEYMAN, Presiding Member of the Executive Council .

Schedule

Section 1 of the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended by adding the following definition:

“cannabis” has the same meaning as in the Cannabis Control and Licensing Act ; .

2 The following

section is added:

Eligible tangible personal property

2.01 For the purposes of paragraph (

e) of the definition of “ eligible tangible personal property ” in

section 1 of the Act, cannabis is prescribed.

Section 86 is amended by adding the following subsection:

(3.1) Despite subsection (2), a collector to whom that subsection applies may record the number of a licence issued under the Cannabis Control and Licensing Act to a person on the receipt, bill, invoice or written agreement instead of the person’s registration number if the collector

(

a) sells to the person cannabis that will be sold under the person’s licence, and

(

b) obtains, in addition to obtaining the person’s registration number, the number of the licence issued under that Act to the person.

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