British Columbia Order in Council — Amendment to Provincial Sales Tax Exemption and Refund Regulation (O.C. 564/2021)

O.C. 564/2021

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 (

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. 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: Provincial Sales Tax Act, S.B.C. 2012, c. 35, ss. 236 (4), 241 (1) and Other: O.C. 129/2013; O.C. 130/2013 R10508924 October 12, 2021 J

SCHEDULE 1

Section of the Provincial Sales Ta x 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 tangi ble 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 th e 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 Bri tish 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 th e Act, in relation to a person who alleges that a related service is exempt under s ubsection (1) (

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

a) by the Insurance Corporation of Bri tish 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 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)”. 2

Section 88 (1) (

t) is amended by striking out “

section 37 (3), (4), (5) or (6)” and substi- tuting “section 37 (3), (4), (5), (6) or (7), 39 (4)”.

Document details

Collection	British Columbia — Orders in Council
Citation	O.C. 564/2021
Type	order_in_council
Volume / chapter	arc oic 0564 2021
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	f507e6274e2e7108837f4002ebac3eb3e904b48a

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