Copyright © Queen's Printer,

Victoria, British Columbia, Canada

Licence

Disclaimer

Volume 53, No. 24

B.C. Reg. 361/2010

The British Columbia Gazette,

Part II

December 14, 2010

B.C. Reg. 361/2010 , deposited December 9, 2010, pursuant to the FINANCIAL ADMINISTRATION ACT [Section 19]. Order in Council 835/2010, approved and ordered December 8, 2010.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that the attached Remission Regulation No. 6 ( Social Service Tax Act ) is made.

— C. HANSEN, Minister of Finance and Minister Responsible for Small Business and Deputy Premier ; M. COELL, Presiding Member of the Executive Council .

REMISSION REGULATION NO. 6 ( SOCIAL SERVICE TAX ACT )

Definition

1 In this regulation, "Act" means the Social Service Tax Act .

Partial remission re transitional provisions — tangible personal property

(1) Subject to sections 8 and 9, authorization is given for the remission of an amount, calculated in accordance with subsection (2) of this section, paid to the government by a vendor as a remittance of tax collected under the Act before May 1, 2010 in respect of a purchase from the vendor of tangible personal property to which

section 5.1 (7) or (8) of the Act applies.

(2) The amount of the remission authorized under subsection (1) is equal to the difference between

(

a) the amount paid to the government by the vendor as a remittance of tax collected under the Act in respect of the purchase, and

(

b) the amount payable under

section 5 of the Act in respect of the purchase by reason of the application of

section 5.1 (7) or (8) of the Act.

Partial remission re transitional provisions — leased property

(1) Subject to sections 8 and 9, authorization is given for the remission of an amount, calculated in accordance with subsection (2) of this section, paid to the government by a lessor as a remittance of tax collected under the Act on or after May 1, 2010 in respect of a lease from the lessor of leased property to which

section 20.01 (3) or (4) of the Act applies.

(2) The amount of the remission authorized under subsection (1) is equal to the difference between

(

a) the amount paid to the government by the lessor as a remittance of tax collected under the Act in respect of the leased property, and

(

b) the amount payable under

section 20 of the Act in respect of the leased property by reason of the application of

section 20.01 (3) or (4) of the Act.

Partial remission re transitional provisions — taxable services

(1) Subject to sections 8 and 9, authorization is given for the remission of an amount, calculated in accordance with subsection (2) of this section, paid to the government by a vendor as a remittance of tax collected under the Act on or after May 1, 2010 in respect of a purchase from the vendor of a taxable service to which

section 40.1 (3) or (4) of the Act applies.

(2) The amount of the remission authorized under subsection (1) is equal to the difference between

(

a) the amount paid to the government by the vendor as a remittance of tax collected under the Act in respect of the purchase, and

(

b) the amount payable under

section 40 of the Act in respect of the purchase by reason of the application of

section 40.1 (3) or (4) of the Act.

Partial remission re transitional provisions — legal services

(1) Subject to sections 8 and 9, authorization is given for the remission of an amount, calculated in accordance with subsection (2) of this section, paid to the government by a vendor as a remittance of tax collected under the Act on or after May 1, 2010 in respect of a purchase from the vendor of legal services to which

section 47.1 (3) or (4) of the Act applies.

(2) The amount of the remission authorized under subsection (1) is equal to the difference between

(

a) the amount paid to the government by the vendor as a remittance of tax collected under the Act in respect of the purchase, and

(

b) the amount payable under

section 46 or 47 of the Act in respect of the purchase by reason of the application of

section 47.1 (3) or (4) of the Act.

Partial remission re transitional provisions — telecommunication services

(1) Subject to sections 8 and 9, authorization is given for the remission of an amount, calculated in accordance with subsection (2) of this section, paid to the government by a vendor as a remittance of tax collected under the Act on or after May 1, 2010 in respect of a purchase from the vendor of a telecommunication service to which

section 54.1 (3) or (4) of the Act applies.

(2) The amount of the remission authorized under subsection (1) is equal to the difference between

(

a) the amount paid to the government by the vendor as a remittance of tax collected under the Act in respect of the purchase, and

(

b) the amount payable under

section 53 or 54 of the Act in respect of the purchase by reason of the application of

section 54.1 (3) or (4) of the Act.

Full remission re transitional provisions

(1) Subject to sections 8 and 9, authorization is given for the remission of an amount paid to the government by a vendor as a remittance of tax collected under the Act on or after May 1, 2010 in respect of the following:

(

a) a purchase from the vendor of tangible personal property if all of the conditions in

section 5.1 (5) (a), (

b) and (

c) of the Act have been met with respect to the purchase;

(

b) a purchase from the vendor of a taxable service if all of the conditions in

section 40.1 (2) (a), (

b) and (

c) of the Act have been met with respect to the purchase;

(

c) a purchase from the vendor of legal services if all of the conditions in

section 47.1 (2) (a), (

b) and (

c) of the Act have been met with respect to the purchase;

(

d) a purchase from the vendor of a telecommunication service if all of the conditions in

section 54.1 (2) (a), (

b) and (

c) of the Act have been met with respect to the purchase.

(2) Subject to sections 8 and 9, authorization is given for the remission of an amount paid to the government by a lessor as a remittance of tax collected under the Act on or after May 1, 2010 in respect of a lease from the lessor of leased property if all of the conditions in

section 20.01 (2) (a), (

b) and (

c) of the Act have been met with respect to the leased property.

Limitation

8 A remission under

section 2, 3, 4, 5, 6 or 7 applies only if tax would have been payable under the Act, as it read on April 28, 2010, in respect of the purchase of the tangible personal property, taxable service, legal services or telecommunication service or in respect of the leased property.

Conditions

(1) In this section:

"reporting period" has the same meaning as in

section 123 of the Excise Tax Act (Canada);

"tax payable" means tax payable under

section 165 (2) of the Excise Tax Act (Canada);

"taxable supply" means a "taxable supply", within the meaning of

section 123 of the Excise Tax Act (Canada), made in British Columbia.

(2) A remission under

section 2, 3, 4, 5, 6 or 7 is subject to the following conditions:

(

a) the vendor or lessor must have included the tax payable in respect of the taxable supply of the tangible personal property, taxable service, legal services, telecommunication service or leased property, as the case May be, in determining, under Division V of

Part IX of the Excise Tax Act (Canada), the net tax of the vendor or lessor for a reporting period of the vendor or lessor that includes a day that is on or after July 1, 2010;

(

b) a claim for a remission must be made before September 1, 2011;

(

c) the claim for a remission must be signed by the vendor or lessor;

(

d) the claim for a remission must not be for an amount of less than $10.

(3) For the purposes of subsection (2) (c), if the vendor or lessor is a corporation, the claim must be signed by a director or authorized employee of the corporation.

Copyright © 2010: Queen's Printer, Victoria, British Columbia, Canada