Copyright © Queen's Printer,

Victoria, British Columbia, Canada

Licence

Disclaimer

Volume 58, No. 11

80/2015

The British Columbia Gazette,

Part II

June 2, 2015

B.C. Reg. 80/2015 , deposited May 25, 2015, under the BUDGET MEASURES IMPLEMENTATION ACT, 2015 [section 78] and the PROVINCIAL SALES TAX ACT [sections 236 and 238]. Order in Council 274/2015, approved and ordered May 22, 2015.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective January 1, 2015,

(

a) sections 47 to 49 and 61 of the Budget Measures Implementation Act, 2015 are brought into force, and

(

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

— M. DE JONG, Minister of Finance ; M. STILWELL, Presiding Member of the Executive Council .

Schedule

Section 19 of the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended by striking out “ prescribed jurisdictions are those jurisdictions that are member jurisdictions in the International Registration Plan ” and substituting “ those jurisdictions that are member jurisdictions of the International Registration Plan are prescribed ”.

2 The following

section is added:

Travel ratio

19.1

(1) In this section:

“calculation year” means the period beginning on July 1 and ending on the following June 30;

“non-participating fleet” means a fleet of vehicles licensed under licences to which a prorating agreement applies, which fleet is not a participating fleet;

“participating fleet” means a fleet of vehicles that includes a vehicle that, during the previous calculation year of the fleet and while part of that fleet,

(

a) was a vehicle licensed under a licence to which a prorating agreement applied, and

(

b) travelled in a prescribed jurisdiction;

“prescribed jurisdiction” means a jurisdiction prescribed under

section 19;

“previous calculation year” , in relation to a vehicle in a fleet or a fleet of vehicles, means the most recent calculation year that ended before the fleet licensing date of the fleet;

“reporting year” ,

(

a) in relation to British Columbia, means the calendar year before the current calendar year, and

(

b) in relation to another prescribed jurisdiction, means the most recently completed period of 12 consecutive calendar months beginning on the date determined, in accordance with a prorating agreement, by that jurisdiction for the purpose of apportioning recurring fees and taxes in accordance with the prorating agreement.

(2) A person who, on or before the fleet licensing date of a participating fleet, is licensing in British Columbia a vehicle in the fleet must report to the Insurance Corporation of British Columbia the total distance the vehicles in the fleet travelled in each prescribed jurisdiction in the period

(

a) beginning on the first date in the previous calculation year of the fleet on which a vehicle in the fleet was licensed under a licence to which a prorating agreement applied, or the first day of that calculation year, whichever is later, and

(

b) ending on the last day of that calculation year.

(3) For the purpose of the calculation of tax payable under

section 69 (2) [tax if multijurisdictional vehicle licensed] of the Act in respect of a vehicle that a person licenses in a prescribed jurisdiction as part of a non-participating fleet, the travel ratio is the ratio of

(

a) the sum of the total distances travelled in British Columbia in the previous calculation year of each vehicle by all vehicles licensed in the prescribed jurisdiction under a licence to which a prorating agreement applied, as reported to that prescribed jurisdiction in the reporting year of that jurisdiction,

(

b) the sum of the total distances travelled in all prescribed jurisdictions in the previous calculation year of each vehicle by all vehicles licensed in that prescribed jurisdiction under a licence to which a prorating agreement applied, as reported to that prescribed jurisdiction in the reporting year of that jurisdiction.

(4) For the purpose of the calculation of tax payable under

section 69 (2) of the Act in respect of a vehicle that a person licenses in a prescribed jurisdiction as part of a participating fleet, the travel ratio is the ratio of

(

a) the distance travelled in British Columbia by the vehicles in the fleet in the period

(

i) beginning on the first date in the previous calculation year of the fleet on which a vehicle in the fleet was licensed under a licence to which a prorating agreement applied, or the first day of that calculation year, whichever is later, and

(ii) ending on the last day of that calculation year,

(

b) the distance travelled in all prescribed jurisdictions by the vehicles in that fleet in the same period.

Copyright © 2015: Queen's Printer, Victoria, British Columbia, Canada