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Volume 58, No. 11

90/2015

The British Columbia Gazette,

Part II

June 2, 2015

B.C. Reg. 90/2015 , deposited May 25, 2015, under the PROVINCIAL SALES TAX ACT [sections 236 and 241]. Order in Council 279/2015, 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 April 1, 2013, the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, 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 77 (1) of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended by adding the following paragraph:

(

l) liquefying natural gas.

Section 90 (1) is amended in paragraph (

f) of the definition of “ non-qualifying activity ”

(

a) in subparagraph (

i) by striking out “ or ”,

(

b) in subparagraph (ii) by adding “ crushing, ” before “ dismantling ”, by striking out “ recycling or disposing ” and substituting “ recycling ” and by adding “ or ” at the end of that subparagraph, and

(

c) by adding the following subparagraph:

(iii) for the purposes of disposing of tangible personal property, .

Section 91 is amended by renumbering the

section as

section 91 (1) and by adding the following subsections:

(2) Subject to subsections (3) and (4), in this Part, the use of machinery or equipment in the construction of buildings, site preparation or the construction or maintenance of roads is not a use that qualifies the machinery or equipment for an exemption.

(3) For the purposes of sections 94 [exploration for, discovery of or development of petroleum or natural gas] and 104 [logging] , the use of machinery or equipment in site preparation is a use that qualifies the machinery or equipment for an exemption.

(4) For the purposes of sections 96 [exploration for minerals or development of mines] and 97 [extraction or processing of minerals] , the use of machinery or equipment in the construction or maintenance of roads within the qualifying part of a mine site is a use that qualifies the machinery or equipment for an exemption.

Section 94 (2) is amended by adding the following paragraph:

(g.1) machinery or equipment obtained for use in hydraulic fracturing during the development of petroleum or natural gas, including hydration units or trailers, proppant blenders and fracturing pumps; .

Section 114 is amended

(

a) in paragraph (

b) by striking out “ designed so that they can be used ” and substituting “ designed to be ordinarily used ”, and

(

b) by repealing paragraphs (j), (j.1) and (j.2).

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