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Volume 56, No. 4

91/2013

The British Columbia Gazette,

Part II

March 12, 2013

B.C.

Reg. 91/2013 , deposited March 1, 2013, pursuant to the BONDING ACT [section 11]; the CONSUMPTION TAX REBATE AND TRANSITION ACT [sections 64 to 67]; the FINANCIAL ADMINISTRATION ACT [section 19]; the HOTEL ROOM TAX ACT [section 43]; the HYDRO AND POWER AUTHORITY ACT [section 32 (6)]; the PROPERTY TRANSFER TAX ACT [section 37]; the MISCELLANEOUS REGISTRATIONS ACT, 1992 [section 9]; the MOTOR DEALER ACT [section 38]; the MOTOR VEHICLE (ALL TERRAIN) ACT [section 7]; the PROVINCIAL SALES TAX ACT [sections 241 and 246]; the SOCIAL SERVICE TAX ACT [sections 129 and 138]; and the SOUTH COAST BRITISH COLUMBIA TRANSPORTATION AUTHORITY ACT [section 169.6].

Order in Council 125/2013, approved and ordered February 28, 2013.

On the recommendation of the undersigned, the Administrator, by and with the advice and consent of the Executive Council, orders as follows:

1 Effective on the date this order is deposited, B.C. Reg. 217/2010 is repealed.

2 Effective April 1, 2013, the following regulations are repealed:

(

a) the Certificate of Indebtedness Regulation (Hotel Room Tax), B.C. Reg. 318/92;

(

b) the Certificate of Indebtedness Regulation (Social Service Tax), B.C. Reg. 35/2000;

(

c) the Consumption Tax Rebate and Transition Regulation, B.C. Reg. 113/2010;

(

d) the Financial Administration Act General Regulation, B.C. Reg. 474/81;

(

e) the Hotel Room Tax Regulation, B.C. Reg. 88/71;

(

f) the Remission Regulation No. 5 ( Hotel Room Tax Act and Social Service Tax Act ), B.C. Reg. 218/2010;

(

g) the Remission Regulation No. 6 ( Social Service Tax Act ), B.C. Reg. 361/2010;

(

h) the Resort Area Tax Regulation, B.C. Reg. 89/2007;

(

i) the Social Service Tax Act Regulations, B.C. Reg. 84/58.

3 Effective April 1, 2013, the regulations set out in the

Schedule are amended as set out in that Schedule.

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

Schedule

Applicability Regulation No. 5

Section 1 of the Applicability Regulation No. 5, B.C. Reg. 281/2003, is amended

(

a) by repealing paragraphs (a), (

c) and (f), and

(

b) by adding the following paragraph:

(

g) Provincial Sales Tax Act .

Bonding Regulations

Section 9 of the Bonding Regulations, B.C. Reg. 11/68, is amended

(

a) by striking out “ Hotel Room Tax Act ”, and

(

b) by adding “ Provincial Sales Tax Act ” to the list.

Consular Tax Exemption Regulation

Section 1 of the Consular Tax Exemption Regulation, B.C. Reg. 127/2008, is amended

(

a) by repealing paragraphs (a), (

b) and (b.1),

(

b) by adding the following paragraph:

(b.3) persons liable to pay tax under the Provincial Sales Tax Act , , and

(

c) by striking out “ Hotel Room Tax Act , Social Service Tax Act , Consumption Tax Rebate and Transition Act , South Coast British Columbia Transportation Authority Act , ” and substituting “ South Coast British Columbia Transportation Authority Act , Provincial Sales Tax Act , ”.

Interest Rate under Various Statutes Regulation

Section 1 of the Interest Rate under Various Statutes Regulation, B.C. Reg. 386/92, is amended by adding “ , Provincial Sales Tax Act ” after “ Consumption Tax Rebate and Transition Act ”.

Miscellaneous Registrations Regulation

Section 7 (

a) of the Miscellaneous Registrations Regulation, B.C. Reg. 81/2004, is amended by adding “ Provincial Sales Tax Act ” to the list.

Motor Dealer Act Regulation

Section 21 (1) of the Motor Dealer Act Regulation, B.C. Reg. 447/78, is amended

(

a) by repealing paragraph (i), and

(

b) by adding the following paragraph:

(i.1) the tax payable under the Provincial Sales Tax Act ; .

Parking Rights Tax Regulation

Section 1 (1) of the Parking Rights Tax Regulation, B.C. Reg. 221/2010, is amended in the definition of “accommodation” by striking out “ Hotel Room Tax Act ” and substituting “ Provincial Sales Tax Act ”.

Property Transfer Tax Regulation

Section 5 of the Property Transfer Tax Regulation, B.C. Reg. 74/88, is amended

(

a) by repealing subsection (1), and

(

b) by adding the following subsection:

(4) If a person

(

a) has paid tax under the Act in respect of a taxable transaction, and

(

b) has also paid tax under the Provincial Sales Tax Act in respect of a portion of the fair market value of the interest transferred under the same taxable transaction,

the administrator may refund to the person the amount of property transfer tax paid by that person in respect of the portion on which both property transfer tax and tax under the Provincial Sales Tax Act have been paid.

Snowmobile Regulation

9 Sections 7 (2) and 12 (1) of the Snowmobile Regulation, B.C. Reg. 65/72, is amended by adding “ , the Provincial Sales Tax Act ” after “ Consumption Tax Rebate and Transition Act ”.

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