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Volume 65, No. 23

268/2022

The British Columbia Gazette,

Part II

December 31, 2022

B.C. Reg. 268/2022 , deposited December 8, 2022, under the INCOME TAX ACT [section 131]. Regulation of the Commissioner of Income Tax, dated December 8, 2022.

The Commissioner of Income Tax orders that the Training Tax Credits Regulation, B.C. Reg. 243/2007, is amended,

(

a) effective April 1, 2021, as set out in the attached Appendix 1,

(

b) effective April 1, 2022, as set out in the attached Appendix 2, and

(

c) effective September 1, 2022, as set out in the attached Appendix 3.

— F. CAMILLERI, Commissioner of Income Tax .

Appendix 1

Schedule 2 of the Training Tax Credits Regulation, B.C. Reg. 243/2007, is amended by adding the following item as indicated:

Item

Column 1

Eligible Training Program

Column 2

Level 3 Requirements

Column 3

Level 4 Requirements

5.2

auto body and collision technician

complete level 3

graduate

Appendix 2

Schedule 2 of the Training Tax Credits Regulation, B.C. Reg. 243/2007, is amended by adding the following item as indicated:

Item

Column 1

Eligible Training Program

Column 2

Level 3 Requirements

Column 3

Level 4 Requirements

61.1

motorcycle technician

complete level 3

graduate

Appendix 3

1 Item 78 of

Schedule 2 of the Training Tax Credits Regulation, B.C. Reg. 243/2007, is amended in column 1 by striking out " roofer (roofer, damper and waterproofer) " and substituting " roofer ".

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