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Volume 56, No. 6

154/2013

The British Columbia Gazette,

Part II

April 9, 2013

B.C. Reg. 154/2013 , deposited March 28, 2013, pursuant to the PROVINCIAL SALES TAX TRANSITIONAL PROVISIONS AND AMENDMENTS ACT, 2013 [section 47]. Order in Council 194/2013, approved and ordered March 27, 2013.

On the recommendation of the undersigned, the Administrator, by and with the advice and consent of the Executive Council, orders that, effective April 1, 2013, the attached Provincial Sales Tax Transitional Regulation is made.

— M. DE JONG, Minister of Finance and Minister Responsible for Multiculturalism ; S. THOMSON, Presiding Member of the Executive Council .

PROVINCIAL SALES TAX TRANSITIONAL REGULATION

Contents

Definition

Sections 49 and 52 of Act - tangible personal property purchased in Canada and delivered into British Columbia

Section 63 of Act - conveyance purchased in Canada and delivered into and used in British Columbia

Section 90 of Act - eligible tangible personal property purchased in Canada and delivered into British Columbia

Section 93 of Act - energy product purchased in Canada and delivered into British Columbia for use

Section 99 (3) and (4) of Act - exclusive product purchased in Canada and delivered into British Columbia

Section 101 (2) of Act - reusable containers purchased in Canada and delivered into British Columbia

Estimates and payments in relation to portion of fiscal year

Definition

1 In this regulation, “Act” means the Provincial Sales Tax Act .

Sections 49 and 52 of Act – tangible personal property purchased in Canada and delivered into British Columbia

2 Sections 49 and 52 of the Act do not apply in respect of any consideration for tangible personal property that, before April 1, 2013, becomes due or is paid without having become due if

(

a) the tangible personal property is purchased outside British Columbia but in Canada, and

(

b) the seller causes the tangible personal property to be delivered into British Columbia.

Section 63 of Act – conveyance purchased in Canada and delivered into and used in British Columbia

Section 63 of the Act does not apply in respect of any consideration for a taxable conveyance that, before April 1, 2013, becomes due or is paid without having become due if

(

a) the taxable conveyance is purchased outside British Columbia but in Canada, and

(

b) the seller causes the taxable conveyance to be delivered into British Columbia.

Section 90 of Act – eligible tangible personal property purchased in Canada and delivered into British Columbia

Section 90 of the Act does not apply in respect of any consideration for eligible tangible personal property that, before April 1, 2013, becomes due or is paid without having become due if

(

a) the eligible tangible personal property is purchased outside British Columbia but in Canada, and

(

b) the seller causes the eligible tangible personal property to be delivered into British Columbia.

Section 93 of Act – energy product purchased in Canada and delivered into British Columbia for use

Section 93 of the Act does not apply in respect of any consideration for an energy product that, before April 1, 2013, becomes due or is paid without having become due if

(

a) the energy product is purchased outside British Columbia but in Canada, and

(

b) the seller causes the energy product to be delivered into British Columbia.

Section 99 (3) and (4) of Act – exclusive product purchased in Canada and delivered into British Columbia

Section 99 (3) and (4) of the Act does not apply in respect of any consideration for an exclusive product that, before April 1, 2013, becomes due or is paid without having become due if

(

a) the exclusive product is purchased outside British Columbia but in Canada, and

(

b) the seller causes the exclusive product to be delivered into British Columbia.

Section 101 (2) of Act – reusable containers purchased in Canada and delivered into British Columbia

Section 101 (2) of the Act does not apply in respect of any consideration for a reusable container that, before April 1, 2013, becomes due or is paid without having become due if

(

a) the reusable container is purchased outside British Columbia but in Canada, and

(

b) the seller causes the reusable container to be delivered into British Columbia.

Estimates and payments in relation to portion of fiscal year

8 For the purposes of

section 35.1 [revenue from additional tax on lease of passenger vehicle] of the Transportation Act , the Minister of Finance may make estimates and payments in relation to a portion of a fiscal year.

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