British Columbia Order in Council — Amendment to Provincial Sales Tax Regulation (O.C. 542/2020)

O.C. 542/2020

British Columbia — Orders in Council

542 September 20, 2020 PROVINCE OF BRITISH COLUMBIA ORDER OF THE LIEUTENANT GOVERNOR IN COUNCIL Order in Council No. , Approved and Ordered 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 March 1, 2020, the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended as set out in the attached Schedule. Minister of Finance and Deputy Premier V (This

part isforadminisrrarive purposes only and is not part of the a~ Authority under which Order is made: Act and section: Provincial Sales Tax Act, S.B.C . 2012, c. 35, s. 238 Other: OIC 129/2013 page of2 RI0393702

SCHEDULE Section 26 (4) of the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended in the description of "applicable percentage" (

a) in paragraph (

d) by striking out "or more" and substituting "or more but less than $125 000", and (

b) by adding the following paragraphs: (e) 15%, if the dealer's average vehicle value for the month is $125 or more but less than $150 000; (f) 20%, if the dealer's average vehicle value for the month is $150 or more. 2 Section 26 (6) is amended in the description of "applicable percentage" (

a) in paragraph (

d) by striking out "or more" and substituting "or more but less than $125 000", and (

b) by adding the following paragraphs: (e) 15%, if the dealer's average vehicle value for the month is $125 or more but less than $150 000; (f) 20%, if the dealer's average vehicle value for the month is $150 or more. 3 Section 27 (3) is amended in the description of ''applicable percentage" (

a) in paragraph (

d) by striking out "or more" and substituting "or more but less than $125 000", and (

b) by adding the following paragraphs: (e) 15%, if the manufacturer's average vehicle cost for the month is $125 or more but less than $150 000; (f) 20%, if the manufacturer's average vehicle cost for the month is $150 or more.

Document details

Collection	British Columbia — Orders in Council
Citation	O.C. 542/2020
Type	order_in_council
Volume / chapter	arc oic 0542 2020
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	9a033d854184ce8a02d97dd80ff6ac643c71b76f

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