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Volume 44, No. 25

B.C. Reg. 307/2001

The British Columbia Gazette,

Part II

December 31, 2001

B.C. Reg. 307/2001, deposited December 17, 2001, pursuant to the SOCIAL SERVICE TAX ACT [Section 138]. Order in Council 1099/2001, approved and ordered December 14, 2001.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that

section 5.14 of the Social Service Tax Act Regulations, B.C. Reg. 84/58, is repealed and the following substituted:

Retention of records

5.14

(1) A vendor, lessor or other person carrying on business in British Columbia who is required to collect or pay tax under the Act must retain books of account, records and documents required under the Act for a period of 7 years.

(2) If a vendor, lessor or other person carrying on business in British Columbia makes a written application to the commissioner for permission to destroy a book of account, record or document, the commissioner may authorize the requested destruction prior to the expiry of the period described in subsection (1).

(3) Despite any other provision of this section, if a book of account, record or document might be necessary for the purposes of an appeal under

section 118 or 119 of the Act, the vendor, lessor or other person carrying on business in British Columbia must retain the book of account, record or document after the expiry of the period described in subsection (1) and until the appeals under

section 118 or 119 of the Act have been exhausted. — B. BARISOFF, Minister of Provincial Revenue; G. CAMPBELL, Presiding Member of the Executive Council.

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