Copyright © Queen's Printer,

Victoria, British Columbia, Canada

Licence

Disclaimer

Volume 59, No. 4

76/2016

The British Columbia Gazette,

Part II

March 22, 2016

B.C. Reg. 76/2016 , deposited March 15, 2016, under the PROVINCIAL SALES TAX ACT [sections 236, 241 and 246]. Order in Council 166/2016, approved and ordered March 14, 2016.

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,

(

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

Schedule 1, and

(

b) the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the attached

Schedule 2.

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

Schedule 1

Section 82 (

c) of the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is repealed and the following substituted:

(

c) if the payment or remittance is delivered by mail, the day the payment or remittance is mailed, and .

Section 83 (

c) is repealed and the following substituted:

(

c) if the return is delivered by mail, the day the return is mailed.

3 The following

section is added:

Date of postmark deemed date of mailing

83.1 For the purposes of sections 82 (

c) and 83 (c), a payment, remittance or return is deemed to be mailed on the date of the postmark on the payment, remittance or return.

Schedule 2

Section 1 (1) of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended by adding the following definition:

“alcohol-containing food product” means a food product that contains alcohol and also contains ingredients that make the food product unsuitable for use as an intoxicant; .

Section 38 is amended

(

a) in subsection (2) (

a) by striking out “ a product ” and substituting “ tangible personal property ”, and

(

b) in subsection (3) by striking out “ or ” at the end of paragraph (f), by adding “ , or ” at the end of paragraph (

g) and by adding the following paragraph:

(

h) for use for the purpose of cleaning or sanitizing, unless the chemical substance, catalyst or direct agent is for use for the primary purpose of cleaning or sanitizing the tangible personal property referred to in subsection (2) (a).

Section 42 is repealed and the following substituted:

Ships’ stores

(1) Subject to subsection (2), ships’ stores are exempt from tax imposed under

Part 3 of the Act if delivered to commercial vessels of more than 500 tons gross that normally operate in extraterritorial waters.

(2) The exemption under subsection (1) does not apply to liquor, other than an alcohol-containing food product.

Section 52 is amended by striking out “ liquor is ” and substituting “ liquor, other than an alcohol-containing food product, is ”.

Section 115 is amended

(

a) by repealing subsection (1) and substituting the following:

(1) In this section:

“food product” does not include liquor, other than an alcohol-containing food product;

“qualifying Crown corporation” means any of the following:

(

a) the British Columbia Hydro and Power Authority;

(

b) the British Columbia Railway Company;

(

c) the Columbia Power Corporation;

(

d) the Insurance Corporation of British Columbia. ,

(

b) in subsection (2) by striking out “ are not exempt from tax imposed under those Divisions: ” and substituting “ are not exempt under those Divisions: ”, and

(

c) by repealing subsection (2) (

a) and (

b) and substituting the following:

(

a) a person who is a caterer, if the person obtains the tangible personal property or software or purchases the related services in the person’s capacity as a caterer;

(

b) a restaurateur or other person who obtains the tangible personal property or software or purchases the related services in relation to the person’s preparation of food products for retail sale on the premises where the food products are prepared, unless the retail sales of those food products comprise less than 10% of the restaurateur’s or other person’s total sales of food products; .

Copyright © 2016: Queen's Printer, Victoria, British Columbia, Canada