Copyright © Queen's Printer,

Victoria, British Columbia, Canada

Licence

Disclaimer

Volume 56, No. 6

153/2013

The British Columbia Gazette,

Part II

April 9, 2013

B.C. Reg. 153/2013 , deposited March 28, 2013, pursuant to the PROVINCIAL SALES TAX ACT [section 241]. Order in Council 195/2013, approved and ordered March 27, 2013.

On the recommendation of the undersigned, the Administrator, by and with the advice and consent of the Executive Council, orders that, effective April 1, 2013, the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the attached Schedule.

— M. DE JONG, Minister of Finance and Minister Responsible for Multiculturalism ; S. THOMSON, Presiding Member of the Executive Council .

Schedule

1 Division 7 of

Part 2 of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended by adding the following section:

Continuous supply of tangible personal property as part of use of real property or moorage facilities

29.1 Tangible personal property is exempt from tax imposed under

Part 3 of the Act if

(

a) the tangible personal property is purchased from a seller under a contract that has as its fundamental and overriding objective the right to use real property or moorage facilities and not the purchase of the tangible personal property,

(

b) the seller delivers the tangible personal property or makes the tangible personal property available to the purchaser on a continuous basis by means of a wire, pipeline or other conduit,

(

c) the seller does not deliver or provide the tangible personal property to the purchaser through a separate meter, and

(

d) the seller of the tangible personal property obtained the tangible personal property from another person for a purpose other than for the sole purpose of resale.

2 Division 11 of

Part 2 is amended by adding the following section:

Contractor exempt from tax under

section 80.5 of Act

60.1

(1) Subject to subsection (2), a contractor is exempt from tax imposed under

section 80.5 [transitional tax on tangible personal property used by contractor to improve real property] of the Act in relation to tangible personal property if the contract referred to in

section 80.5 (1) (

b) of the Act is in writing and the other party who entered into that contract with the contractor is

(

b) a person who would be exempt under the Act or under

section 87 of the Indian Act (Canada) from tax

(

i) imposed under

section 37 [tax on purchase] of the Act if the person were to purchase the tangible personal property, or

(ii) imposed under

section 49 [tax if tangible personal property brought into British Columbia for use] of the Act if the person were to bring or send into British Columbia, or receive delivery of in British Columbia, the tangible personal property.

Section 73 is amended

(

a) in subsection (1) (

a) by striking out “ registrant ” and substituting “ person, other than a small seller, ”,

(

b) in subsection (1) (

a) by striking out “ or lease ”,

(

c) in subsection (1) by adding the following paragraph:

(a.1) tangible personal property that a registrant stores, keeps or retains solely for the purpose of leasing the tangible personal property to other persons; ,

(

d) in subsection (2) by adding “ and (a.1) ” before “ of this

section ”, and

(

e) in subsection (3) by adding “ or (a.1) ” before “ of this

section ”.

Copyright © 2013: Queen's Printer, Victoria, British Columbia, Canada