British Columbia Order in Council — Regulatory amendment (O.C. 515/2001)

O.C. 515/2001

British Columbia — Orders in Council

Minister of Finance an• orpo to Relations Presiding Me a PROVINCE OF BRITISH COLUMBIA ORDER OF THE LIEUTENANT GOVERNOR IN COUNCIL Order in Council No. 515 , Approved and Ordered APR 1 7 Lieutenant Governor 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 the Social Service Tax Act Regulations, B.C. Reg. 84/58, are amended as set out in the attached Schedule. Mrs

part is for administrative purposes only and is not part of the Order.) Authority under which Order is made: ct and section:- Social Service Tax Act, R.S.B.C. 1996, c. 431, ss. 128 to Other (specify):- OIC 1388/48 Date: 569/2001 /37/ca

SCHEDULE

Section of the Social Service Tax Act Regulations, B.C. Reg. 84/58, is repealed and the following substituted:

Definitions 2

(1) In sections 2.24, 3.4, 5.1 (1), 5.4, 5.6 to 5.13, 5.17 and 5.19 of this regulation, "tax" or "taxes" includes a levy or levies under

section or of the Act.

(2) In sections 3.2, 4.3, 4.4, 4.5, 5.1 (2), 5.2, 5.4, 5.5, 5.8 (1), 5.9 (1), 5.13, 5.14, 5.15 and 5.18 (2) (

b) of this regulation, "vendor" includes a person who is required to collect tax under

section 93 (1.1) of the Act. 2

Section 5.10 (1) is repealed and the following substituted:

(1) Every person liable to pay tax under the provisions of

section 11 (1) of the Act, other than a vendor or lessor, must make a return to the commissioner on the form provided for that purpose or in such other form as may be satisfactory to the commissioner. 3

Section 5.11 is amended by adding the following subsection:

(1.1) Every person who is required to collect tax under

section 93 (1.1) of the Act must keep books of account, records and documents sufficient to furnish the commis- sioner with the necessary particulars of (

a) taxable sales of tangible personal property, (

b) the amount of tax collected, and (

c) disposal of tax, including commission taken.

Document details

Collection	British Columbia — Orders in Council
Citation	O.C. 515/2001
Type	order_in_council
Volume / chapter	arc oic 0515 2001
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	a47c12c13ee694f5fff061d9b99461f462fd027c

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