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Volume 64, No. 20

262/2021

The British Columbia Gazette,

Part II

October 19, 2021

B.C. Reg. 262/2021 , deposited October 12, 2021, under the PROVINCIAL SALES TAX ACT [sections 236 (4), 241 (1) and 246]. Order in Council 564/2021, approved and ordered October 12, 2021.

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

(

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

Schedule 1, and

(

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

Schedule 2.

— S. ROBINSON, Minister of Finance ; K. CONROY, Presiding Member of the Executive Council .

Schedule 1

Section 73 of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended

(

a) by repealing subsection (2) and substituting the following:

(2) The following are prescribed for the purposes of

section 145 (2) [evidence required to claim certain exemptions in relation to taxable services] of the Act:

(a) subsection (1) (a), (a.1), (

c) and (

i) of this section;

(b) subsection (1) (

b) of this

section as it relates to tangible personal property that is a trailer obtained for use solely with multijurisdictional vehicles. ,

(

b) by adding the following subsection:

(3.1) For the purposes of

section 145 (2) of the Act, in relation to a person who alleges that a related service provided in relation to a trailer obtained for use solely with multijurisdictional vehicles is exempt under subsection (1) (

b) of this section, the collector is required to obtain the account number assigned to the person

(

a) by the Insurance Corporation of British Columbia, if the person licenses the vehicle in British Columbia under a licence to which a prorating agreement applies, or

(

b) by the licensing authority in the jurisdiction in which the person licenses the vehicle, if the person licenses the vehicle outside British Columbia under a licence to which a prorating agreement applies. , and

(

c) by repealing subsection (4) and substituting the following:

(4) For the purposes of

section 145 (2) of the Act, in relation to a person who alleges that a related service is exempt under subsection (1) (

i) of this section, the collector is required to obtain the account number assigned to the person

(

a) by the Insurance Corporation of British Columbia, if the person licenses the vehicle in British Columbia under a licence to which a prorating agreement applies, or

(

b) by the licensing authority in the jurisdiction in which the person licenses the vehicle, if the person licenses the vehicle outside British Columbia under a licence to which a prorating agreement applies.

Schedule 2

Section 86 of the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended

(

a) in subsection (2) by striking out "

section 37 (3), (5) or (6) " and substituting "

section 37 (3), (5),(6) or (7) ", and

(

b) in subsection (4) by adding " , 39 (4) (a) " after "

section 37 (4) (a) ".

Section 88 (1) (

t) is amended by striking out "

section 37 (3), (4), (5) or (6) " and substituting "

section 37 (3), (4), (5), (6) or (7), 39 (4) ".

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