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Provincial Sales Tax Act

[SBC 2012] CHAPTER 35

Assented to May 31, 2012

Contents
Part 1 — Interpretation
Division 1 — Definitions and Interpretation
1Definitions
2Proof of residence in British Columbia
3Deemed expenses of a person
4Transactions deemed to be transfer of possession
5Carrying on business in British Columbia
6Deemed use of tangible personal property or software in the course of business
7How tax is to be calculated
8Liability of other persons
Division 2 — Purchase Price and Lease Price
9Purchase price of tangible personal property
10Original purchase price of tangible personal property
10.1Original purchase price of certain vehicles
11Purchase price of tangible personal property related to affixed machinery and improvements to real property
12Lease price of tangible personal property
13Original lease price of tangible personal property
14Purchase price of software
15Original purchase price of software
16Purchase price of promotional material acquired or received by promotional distribution
17Purchase price of taxable service
18Original purchase price of related service
19Original purchase price of accommodation
20Original purchase price of legal services
21Original purchase price of telecommunication service
22Reduced purchase price or lease price
23Purchase price or lease price if coupon accepted
24Purchase price if trade-in allowed on purchase of tangible personal property
25Depreciated purchase price of tangible personal property
26Purchase price if bundled purchase
27Valuation by director
Part 2 — When Tax Is Payable
28When tax is payable in respect of a purchase or lease
29When tax is payable if tax not collected when consideration is paid or becomes due
30When tax is payable in respect of vehicles
31When tax is payable in respect of gifts of vehicles, boats or aircraft
32Tax payment agreements in relation to tangible personal property and software
33When consideration becomes due
Part 3 — Taxes in Relation to Tangible Personal Property
Division 1 — Rates of Tax
34Rates of tax in relation to purchase price
35Rates of tax in relation to lease price
36Rates of tax in relation to gifts
Division 2 — Purchases of Tangible Personal Property
37Tax on purchase
Division 3 — Leases of Tangible Personal Property
38Application of this Division
39Tax on leases
40Tax on motor vehicle leased outside British Columbia and registered for use in British Columbia
41Tax if leased property used in British Columbia during rental period
42Tax if balance of lease price becomes due on breach of lease
43Additional tax on lease of passenger vehicle
44Exemption if lease under sale and lease-back arrangement
45Refund for leased property used outside British Columbia
46Refund on motor vehicle leased outside British Columbia
Division 4 — Tangible Personal Property Brought into British Columbia
47Definition
48Application of this Division
49Tax if tangible personal property brought into British Columbia for use
50Tax on registration of vehicle brought into British Columbia
51Tax if tangible personal property brought into British Columbia for temporary use
51.1Tax if tangible personal property no longer for temporary use
52Tax if tangible personal property brought into British Columbia by non-residents
53Exemption if less than minimum threshold use in British Columbia
Division 5 — Property Brought into British Columbia from Outside Canada
54Application of this Division
55Tax if property brought into British Columbia from outside Canada
56Detention of tangible personal property
57Tax payable to collection agent even though exemption claimed
58Refund if property brought into British Columbia for temporary use
Division 6 — Conveyances Used Interjurisdictionally
59Definitions
60Tax if conveyance purchased in British Columbia for interjurisdictional use
61Tax if sale and lease-back of conveyance
61.1Tax if sale and lease-back of conveyance for which tax paid under former Act
62Tax if leased conveyance used in British Columbia
63Tax if conveyance brought into and used in British Columbia
64Tax if change in use of conveyance acquired for resale
65Estimate of hours or distance conveyance will travel
66Adjustment of tax
67Refund for conveyances used interjurisdictionally
Division 7 — Multijurisdictional Vehicles
68Definitions
69Tax if multijurisdictional vehicle licensed
70When tax under section 69 must be paid
71Adjustment of tax under section 69
72Tax if vehicle ceases to be multijurisdictional
72.1Tax if transferred vehicle ceases to be multijurisdictional
73Liability of other persons
74Refund or credit of tax if fleet licensing changed
74.1Refund if vehicle ceases to be multijurisdictional
74.2Refund at end of vehicle licence period
75Credit if tax previously paid
75.1Transition — credit if tax previously paid
75.2Refund from Insurance Corporation of British Columbia authorized under regulations
76Refund or credit for trade-in vehicles
77Refund for replacement vehicles
78Refund for short term rental vehicles
Division 8 — Affixed Machinery and Improvements to Real Property
79Contractor exempt from tax under section 37 or 49
80Tax on tangible personal property used to improve real property if contractor exempt
80.1Contractor exempt from tax under section 37 or 49 if other person would be exempt
80.2Refund of tax paid by contractor under Division 5
80.3Tax on tangible personal property used to improve real property if contractor obtained refund
80.4Tax if change in use of tangible personal property used to improve real property
80.5Transitional tax on tangible personal property used by contractor to improve real property
80.6Transitional tax on tangible personal property used to improve real property
80.7 and 80.8Repealed
Division 9 — Change in Use
81Tax if change in use of property acquired for resale
82Tax if property used for new purpose
82.01Tax if leased property used for new purpose
82.1Tax on parts or material if property containing parts or material used for new purpose
82.2Tax if conditions for exemption not maintained for specified period
82.3Tax if change in use of vehicle, boat or aircraft exempt from tax under Consumption Tax Rebate and Transition Act
83Tax if change in use of property acquired for lease
84Tax if change in use of resulting tangible personal property
84.1Tax if dealer or manufacturer changes use of motor vehicle
85Tax if change in use of prototype
86Tax if change in use of property for which refund received under taxation agreement
87Tax if recording exhibited
88Tax if leased tangible personal property becomes part of real property
Division 10 — Tangible Personal Property Acquired by Small Seller
89Tax on acquisition of eligible tangible personal property
90Tax on eligible tangible personal property brought into British Columbia
91Exemption in relation to eligible tangible personal property purchased from small seller
Division 11 — Energy Products
92Tax on purchase of energy product
93Tax if energy product brought into British Columbia for use
94Tax under this Division is additional tax
95Exemptions in relation to energy products
96Refund of excess if maximum tax paid
97Reporting requirements in relation to energy products
Division 12 — Other Taxes in Relation to Tangible Personal Property
98Liquor sold under special occasion licence
99Tax on acquisition of exclusive product by independent sales contractor
100Tax on gift of vehicle, boat or aircraft given in British Columbia
101Tax on reusable containers
102Tax on leased property occasionally supplied with operator
103Tax on subsequent purchase or lease after refund or credit
Part 4 — Taxes in Relation to Software
104Application of this Part
105Tax on software
106Tax on use of software on device in British Columbia
107Tax on business use of software on devices in and outside British Columbia
108Adjustment of tax under section 107
109Tax if use of software changes
109.1Tax if conditions of exemption for software not maintained for specified period
110Tax if change in use of resulting software, telecommunication service or tangible personal property
111Tax if change in use of software for which refund received under taxation agreement
112Tax on purchase of software by small seller
113Exemptions in relation to software
114Exemption in relation to software purchased from small seller
Part 5 — Taxes in Relation to Services
Division 1 — Services Related to Purchase
115Definition
116Tax if contract for property conversion related to purchase
117Tax if contract for modification of purchased property
117.1Tax if resulting property used for new purpose
118Exempt property
118.1Refund if contract for property conversion not related to purchase
Division 2 — Related Services in Relation to Tangible Personal Property
119Tax on purchase of related service provided in British Columbia
120Tax if related service provided outside British Columbia
120.1Tax if change in use of related service
121Exemptions from tax under this Division
Division 3 — Accommodation
122Tax on accommodation
123Tax on accommodation in designated accommodation area
123.01Transition — application of section 123 if change in designation status or tax rate
123.1Obligation to pay and collect tax on accommodation purchased for resale
123.2Tax if change in use of accommodation purchased for resale
123.3Tax if accommodation used for new purpose
124Refund in relation to new designated accommodation area
124.01Refund in relation to increase in tax rate
124.1Payment into consolidated revenue fund
125Payment to designated recipient
Division 4 — Legal Services
126Tax if legal services provided in British Columbia
127Tax if legal services provided to British Columbia resident
128Exemption in relation to legal aid
129Deemed references if person providing legal services is partner or employee
Division 5 — Telecommunication Services
130Tax on telecommunication service
130.1Tax on telecommunication service purchased substantially for resale
130.2Additional tax on telecommunication service purchased substantially for resale
130.3Tax on telecommunication service if no longer substantially for resale
131Tax on dedicated telecommunication service
132Calculation if telecommunication only partly through dedicated system
132.1Tax if telecommunication service used for new purpose
133Tax if motion picture exhibited
134Exemption if telecommunication service purchased for resale
134.1Exemption for activities outside British Columbia in relation to telecommunication
134.2Exemption in relation to copying content of telecommunication service or broadcasting
Division 6 — Exemptions in Relation to Taxable Service Purchased by or from Small Seller
135Exemptions not applicable to small seller
136Exemption in relation to taxable service purchased from small seller
Part 6 — Exemptions
137Taxable component sold with non-taxable component for single price
138Exemption for minimal sale of tangible personal property
139Exemptions in relation to food
140Exemption in relation to fuel
141Exemptions in relation to industry and commerce
142Exemptions for tangible personal property intended for lease
143Exemption in relation to recording of motion picture or audio production
144Limit on exemptions
145Evidence required to claim certain exemptions
Part 7 — Refunds
Division 1 — Refunds from Collectors
146Refund if no obligation to pay
147Refund if person fails to provide evidence at time of sale or lease
148Prohibition — refund already received
149Refund if motor vehicle returned to collector
150Refund or credit of purchase price
151Refund or credit of lease price
Division 2 — Refunds from Director
152Refund if no obligation to pay or collect
153Refund if person fails to provide evidence at time of sale or lease
153.1Refund if person fails to provide evidence at time of vehicle registration
154Motor vehicle returned to manufacturer
155Refund in accordance with Nisga’a Nation Taxation Agreement
156Refund in accordance with treaty first nation tax treatment agreement
157Refund by director if collector does not provide refund
158Property shipped out of British Columbia
158.1Property used to improve real property situated outside British Columbia
159Refund or deduction for bad debts
160Refund to collector
161Refund to small seller
162Refunds authorized or required under regulations
163Prohibition — refund or credit already received
Division 3 — General
164Definition
165Claim for refund
166Refund limits
167Appropriation for refunds
Part 8 — Registration and Tax Collection
Division 1 — Registration
168Registration
169Vendors and lessors must be registered
170Contractor must be registered
171Direct seller must be registered
172Person located in Canada but outside British Columbia must be registered
172.1Person located outside British Columbia must be registered
173Suspension or cancellation of registration
174When registrant must notify director
175Cancellation of registration if small seller
176Registrant who is independent sales contractor
177Prohibitions relating to use of registration number
Division 2 — Collection and Remittance of Tax
178Collector is agent
179Collection and remittance of tax by collector
180Collection of tax by independent sales contractor
181Collection of tax under section 127
182Collection of tax on liquor sold under special occasion licence
182.1Transition — remittance of tax on liquor sold under special occasion licence
182.2Collection of tax on liquor sold by auction
183Duties of small seller
184Tax collected deemed to be held in trust for government
185Allowance for collection of tax
186Collector's returns
187Certificate required for bulk transaction
188Prohibited advertising or other representations
189Liability satisfied if tax collected
190Payment first applied against tax payable
191Agreement with federal government
Division 3 — Taxpayer Returns
192When a person must file a taxpayer return
193Taxpayer return
Part 9 — Administration and Enforcement
Division 1 — Inspections and Audits
194Inspection and audit powers
195Requirement to provide records
196Demand for information
196.1Evidence — copies of records
Division 2 — Assessments
197Notice of assessment
198Assessment of tax not remitted by collector
199Assessment if amount not paid or remitted or if excess deduction or refund
200Assessment period under sections 198 and 199
201Anti-avoidance rule
Division 3 — Penalties and Interest
202Failure to register
203Failure to levy tax
204Incorrect information
205Failure to levy, remit or pay tax
206Interest until notice of assessment issued
206.1Interest after notice of assessment issued
Division 4 — Board Member's Liability
207Board member's liability
208Refunds when joint and several liability
209Deemed board member
210Assessment against board member
Part 10 — Appeals
211Appeal to minister
212Appeal to court
213Irregularities
214Tax collection not affected by pending appeal
215If decision set aside or amount reduced or increased on appeal
Part 11 — Recovery of Amounts Owing
216Collection bond
217Court proceeding to recover amount owing
218Summary proceedings
219Alternative remedies
220Attachment of funds
221Lien
222Responsibility of person having control of property
223Notice of enforcement proceedings
224Limitation period
225Application for injunction
Part 12 — General
226Designation of director
227Delegation
228Confidentiality
229Service of notices
229.1Estimates of revenue
Part 13 — Offences and Penalties
230Offences and penalties
231Onus of proof
232Evidence
233Offence by corporation
234Time limit on prosecution
235Section 5 of Offence Act
Part 14 — Regulations
236General regulation-making authority
237Regulations in relation to tax payment agreements
238Regulations in relation to tangible personal property
239Regulations in relation to software
240Regulations in relation to accommodation
241Regulations in relation to exemptions
242Regulations in relation to refunds
243Regulations in relation to refunds and credits in relation to exclusive products
244Regulations in relation to claims of solicitor-client privilege
245Regulations specifying tax for coin-operated purchases
246Other regulations
Part 15 — Amendments to Income Tax Act
247-254 Consequential and Related Amendments
255Commencement