British Columbia Order in Council — Amendment to Provincial Sales Tax Regulation (O.C. 293/2022)

O.C. 293/2022

British Columbia — Orders in Council

PROVINCE OF BRITISH COLUMBIA ORDER OF THE LIEUTENANT GOVERNOR IN COUNCIL Order in Council No. 293 , Approved and Ordered June 03, 2022 ~ £%iii£ Executive Council Chambers, Victoria Administrator On the recommendation of the undersigned, the Li: t: 1 111t C: : 111: 1, by and with the advice and consent of the Executive Council, orders that the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended as set out in the attached Schedule.

Minister of Finance Presiding M~ncil (This pun 1s fur uclmi11is1ruti~e purpuses 011/y a11d is ,wt purl of the Order.) Aulhorily under which Order is made: Act and section: Provincial Sales Tax Act, S.B.C. 2012, c. 35, ss. 236 and Olher: OIC 96/2013 page I of RI0580617

SCHEDULE l

Section of the Provincial Sales Tax Regu/atio11, B.C. Reg. 96/2013, is ame11ded (

a) by renumbering the sectio11 as

section 14 (1), (

b) in subsection (1) by adding "in relation to tangible personal property or software" after "the prescribed date", (

c) in subsection (1) (a) (ii) and (b) (ii) by strikilig out" 12 months" and substituting "the number of months specified in subsection (3)", and (

d) by adding the following subsections:

(2) For the purposes of

section 32 (5) of the Act, the prescribed date in relation to an eligible taxable service is, (

a) if the person's reporting period is a period of one or more months, the earlier of (

i) the last day of the month after the end of the person's reporting period in which the tangible personal property in relation to which the eligible taxable service is provided is used after the service is provided, other than the use of storing, keeping or retaining the tangible personal property for any purpose, and (ii) the last day of the month after the end of the person• s reporting period that includes the month that is the number of months specified in subsection (3) after the month in which the eligible taxable service is purchased, or (

b) if the person's reporting period is not a period of one or more months , the earlier of (i) 30 days after the last day of the person's reporting period in which the tangible personal property in relation to which the eligible taxable service is provided is used after the service is provided, other than the use of storing, keeping or retaining the tangible personal property for any purpose. and (ii) 30 days after the last day of the person's reporting period that includes the last day of the month that is the number of months specified in subsection (3) after the month in which the eligible taxable service is purchased.

(3) For the purposes of subsections (I) (a) (ii) and (b) (ii) and (2) (a) (ii) and (b) (ii), the following number of months is specified: (

a) in the case of a person described in

section 12 (2) (a) [interprovincial or illfemational commercial rail transportation), 24 months; (

b) in the case of any other person, 12 months.

(4) Section 65 [estimate of hours or distance conveyance will travel] of the Act applies in relation to tax that is (

a) imposed under sections 60 (2), 62 (3). 63 (3) and 64 (2) of the Act, and (

b) required under

section 32 (5) of the Act to be paid by a date specified in subsection (1) or (2) of this section.

(5) Section 66 [adjustment of tax] of the Act applies in relation to an estimate made under

section of the Act as applied by subsection (4) of this

section and, for that purpose, tax payable under

section 66 (2) of the Act must be paid as required by

section 66 (3) and (3.1) unless the agreement under

section 32 (1) of the Act specifies a different date, in which case the tax must be paid on or before the date specified in the agreement.

Document details

Collection	British Columbia — Orders in Council
Citation	O.C. 293/2022
Type	order_in_council
Volume / chapter	arc oic 0293 2022
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	b6ca4c1e787e2f1cfed877b17c090b6549726e0f

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