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Volume 63, No. 18

243/2020

The British Columbia Gazette,

Part II

September 22, 2020

B.C. Reg. 243/2020 , deposited September 20, 2020, under the PROVINCIAL SALES TAX ACT [section 242]. Order in Council 538/2020, approved and ordered September 20, 2020.

On the recommendation of the undersigned, the Lieutenant Governor, by and with

the advice and consent of the Executive Council, orders that, effective February 19, 2020,

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

(

a) in

section 55 (1) by adding the following paragraph:

(c.1) aircraft that are not remotely piloted and that are powered solely by electricity,

and parts for those aircraft; , and

(

b) by adding the following section:

Aircraft converted to electric operation

124.2

(1) Subject to subsections (2) and (3), if the director is satisfied that

(

a) a person obtained, other than by lease, an aircraft,

(

b) the person paid tax under one or more of the following:

(

i) section 37, 49, 55 or 100 of the Act in respect of the aircraft;

(ii)

section 37, 49 or 55 of the Act in respect of tangible personal property

that was later used to convert the aircraft to be powered solely by electricity and

became part of that aircraft;

(iii)

section 119 of the Act in respect of related services provided to the aircraft

to convert that aircraft to be powered solely by electricity, and

(

c) the person later converted the aircraft to be powered solely by electricity,

the director must refund to the person the total amount of tax referred to in subparagraphs (

i) to (iii).

(2) If a person obtained, other than by lease, an aircraft for a purpose other

than to convert it to be powered solely by electricity, subsection (1) does not apply

to tax referred to in subsection (1) (b) (i).

(3) Subsection (1) does not apply to tax paid before February 19, 2020.

(4) This

section does not apply in respect of remotely piloted aircraft.

— C. JAMES, Minister of Finance and Deputy Premier ; D. EBY, Presiding Member of the Executive Council .

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