British Columbia Order in Council — Amendment to Provincial Sales Tax Rebate on Select Machinery and Equipment Regulation (O.C. 630/2021)

O.C. 630/2021

British Columbia — Orders in Council

PROVINCE OF BRITISH COLUMBIA ORDER OF THE LIEUTENANT GOVERNOR IN COUNCIL Order in Council No. , Approved and Ordered 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, effective April 1, 2021, th e Provincial Sales Tax Reba te on Select Machinery and Equipment Regulation, B.C. Reg. 78/2021, is amended as set out in the attached Schedule. Minister of Finance Presiding Member of the Executive Council (This

part is for administrative purposes only and is not part of the Order.) Authority under which Order is made: Act and section: Budget Measures Implementation Act, 2021, S.B.C. 2021, c. 18, s. 84; Provincial Sales Tax Act, S.B.C. 2012, c. 35, s. 242 Other: OIC 157/2021 R10551937 November 22, 2021

SCHEDULE

Section 2 (1) (

a) and (2) (

a) of the Provin cial Sales Tax Rebate on Select Machinery and Equipment Regulation, B.C. Reg. 78/2021, is amended by striking out “October 1, 2021” and substituting “April 1, 2022”. 2

Section 3 (1) (

h) is repealed and the following substituted: (

h) tax paid under the Act, after the latest date permitted by the Act, by a person required to pay the tax in accordanc e with one of the following provisions of the Act: (

i) section 29; (ii)

section 30 (1.1) (

b) or (c); (iii)

section 30.1 (3); (iv)

section 31; (v)

section 42 (2) (

b) or (2.1); (vi) a provision set out in any of para graphs (a.1) to (

y) of

section 192 (1); . 3

Section 4 (2) is repealed and the following substituted:

(2) A corporation may make a maximum of applications for refunds under this regulation, provided that (

a) each application is made on or af ter April 1, 2021 and before October 1, 2022, (

b) only one application is made on or before September 30, 2021, and (

c) a maximum of appl ications are made on or before March 31, 2022. 4

Section is amended (

a) in subsections (1) and (2) by striking out “ October 1, 2021 ” and substituting “April 1, 2022”, (

b) in subsections (1) (

a) and (2) (

a) by striking out “ September 30, 2021” and substi- tuting “March 31, 2022”, and (

c) in subsections (1) (b), (2) (

b) and (3) (

a) by striking out “November 30, 2021” and substituting “May 31, 2022”.

Document details

Collection	British Columbia — Orders in Council
Citation	O.C. 630/2021
Type	order_in_council
Volume / chapter	arc oic 0630 2021
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	d0ebe6fdc8aff1e8322c13574cc729331ac42eb2

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