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B.C. Reg. 97/2013
O.C. 130/2013
Deposited March 1, 2013
effective April 1, 2013
This consolidation is current to February 18, 2020.
Link to consolidated regulation (PDF)
Link to Point in Time

Provincial Sales Tax Act

Provincial Sales Tax Exemption and Refund Regulation

[Last amended December 16, 2019 by B.C. Reg. 274/2019]

Part 6 — Refunds

Medical equipment and software purchased with charity funds

121   (1) In this section:

"charity funds" means the funds of an eligible charity, other than funds provided directly or indirectly by

(a) a health authority, a health facility or a local authority,

(b) the PHSA,

(c) the government of British Columbia, except grants under section 41 [grants to eligible organizations] of the Gaming Control Act, or

(d) the government of Canada;

"community care facility" has the same meaning as in the Community Care and Assisted Living Act;

"health authority" means a regional health board designated under section 4 [regional health boards] of the Health Authorities Act;

"health facility" means any of the following:

(a) a hospital within the meaning of the Hospital Act, including a private hospital within the meaning of Part 2 [Private Hospitals] of that Act;

(b) a provincial mental health facility designated under section 3 (1) [designation of mental health facilities] of the Mental Health Act;

(c) a community care facility, other than a child day care facility, licensed under section 11 [powers of medical health officer] of the Community Care and Assisted Living Act;

"limitation date", in respect of an application for a refund under subsection (2) or (3) of this section, is the date that is 4 years after the date on which the tax to which the application relates was paid;

"medical equipment" includes the following:

(a) diagnostic medical imaging equipment;

(b) defibrillators, ventilators and heart-lung machines;

(c) infant warmers;

(d) infusion pumps;

(e) laboratory testing equipment;

(f) medical monitors;

(g) radiation, anaesthetic and intravenous equipment;

(h) stretchers;

(i) surgical equipment, surgical and medical instruments, surgical sterilization equipment and operating tables,

but does not include the following:

(j) couches, chairs, televisions, refrigerators, microwave ovens, pillows, bedding and other items or equipment, that are typically used for household purposes;

(k) equipment used solely for research;

(l) office equipment;

"PHSA" means the Provincial Health Services Authority, a society under the Societies Act.

(2) Subject to this section, if the director is satisfied that an eligible charity, a health facility, a health authority or the PHSA paid tax under Part 3 of the Act in respect of medical equipment that was purchased

(a) in whole or in part with charity funds of an eligible charity, and

(b) for use by a health facility to treat a patient or diagnose a patient's ailments,

the director must refund to the eligible charity referred to in paragraph (a) of this subsection the lesser of

(c) the amount of tax paid under Part 3 of the Act in respect of the medical equipment, and

(d) the amount calculated under subsection (4) of this section in respect of the medical equipment.

(3) Subject to this section, if the director is satisfied that an eligible charity, a health facility, a health authority or the PHSA

(a) meets the requirements of subsection (2) (a) and (b) in respect of the medical equipment referred to in subsection (2), and

(b) paid tax under Part 3 or Part 4 of the Act in respect of software that was purchased

(i) in whole or in part with charity funds of an eligible charity,

(ii) together with the medical equipment, and

(iii) for use to operate, control or monitor that medical equipment,

the director must refund to the eligible charity referred to in paragraph (b) (i) of this subsection the lesser of

(c) the amount of tax paid under Part 3 or Part 4 of the Act in respect of the software, and

(d) the amount calculated under subsection (4) of this section in respect of that software.

(4) The amount referred to in subsection (2) (d) in respect of medical equipment and in subsection 3 (d) in respect of software is equal to the amount determined by the following formula:

amount = tax paid x    charity funds    
(price + tax paid)
where
charity funds=the total amount of charity funds of the eligible charity used to purchase the medical equipment or software;
price=the purchase price of the medical equipment or software;
tax paid=the amount of tax paid under Part 3 of the Act in respect of the medical equipment or under Part 3 or Part 4 of the Act in respect of the software.

(5) An application by an eligible charity under section 165 [claim for refund] of the Act for a refund under subsection (2) or (3) of this section must include all of the following for each item of medical equipment or software purchased with charity funds of the eligible charity:

(a) the name and address of the health facility in which the medical equipment is to be used;

(b) the amount of charity funds provided by the eligible charity that were used to purchase the medical equipment or software;

(c) a statement signed by an officer of the eligible charity certifying that charity funds of the eligible charity were used to purchase the medical equipment or software;

(d) if the medical equipment or software was purchased by a health authority, a health facility or the PHSA,

(i) documentation establishing that the eligible charity provided charity funds directly to the health authority, the health facility or the PHSA, as applicable, for the purpose of purchasing the medical equipment or software, and

(ii) a statement signed by an officer of the eligible charity authorizing the director to discuss the application with the health authority, the health facility or the PHSA, as applicable;

(e) if the medical equipment was purchased by a health authority or the PHSA, a statement signed by an administrator of the health authority or the PHSA, as applicable, certifying

(i) that the medical equipment is for use in the health facility referred to in paragraph (a) to treat patients or diagnose their ailments, and

(ii) that, if the health facility is a community care facility, the facility is licensed under section 11 of the Community Care and Assisted Living Act;

(f) if the medical equipment was purchased by the eligible charity or a health facility, a statement signed by an administrator of the health facility referred to in paragraph (a) certifying

(i) that the medical equipment is for use in the health facility to treat patients or diagnose their ailments, and

(ii) that, if the health facility is a community care facility, the facility is licensed under section 11 of the Community Care and Assisted Living Act.

(6) An eligible charity may submit an application under section 165 of the Act in respect of a refund under subsection (2) or (3) of this section only if

(a) the eligible charity has not submitted another application in the calendar year, or

(b) the application is submitted on, or during the 6-month period before, the limitation date for that application.

(7) For the purposes of subsection (6) (a), a single application that relates to more than one refund under subsection (2) or (3) is to be considered one application.

[am. B.C. Reg. 211/2015, s. 31.]

Tangible personal property and software purchased with parents' advisory council funds

122   (1) In this section:

"authority" means

(a) a board of education, as defined in the School Act, or

(b) a francophone education authority, as defined in that Act;

"limitation date", in respect of an application for a refund under subsection (2) or (3) of this section, is the date that is 4 years after the date on which the tax to which the application relates was paid;

"PAC" means a parents' advisory council;

"PAC-raised funds", in relation to a PAC, means

(a) funds raised directly by the PAC through its fundraising activities,

(b) cash donations made directly to the PAC, and

(c) government funding provided directly to the PAC,

but does not include funds provided to the PAC directly or indirectly by an authority;

"relevant school" means

(a) a school, as defined in the School Act,

(b) a francophone school, or

(c) a Provincial school

for which a PAC is established;

"school year" has the same meaning as in the School Act.

(2) Subject to this section, if the director is satisfied that a PAC or a relevant school paid tax under Part 3 of the Act in respect of tangible personal property, or under Part 4 of the Act in respect of Part 4 software, that was purchased

(a) in whole or in part with PAC-raised funds of the PAC, and

(b) for use, at the relevant school for which the PAC is established, for school or student use,

the director must refund to the PAC the lesser of

(c) the amount of tax paid under Part 3 of the Act in respect of the tangible personal property or under Part 4 of the Act in respect of the Part 4 software, and

(d) the amount calculated under subsection (4) of this section in respect of the tangible personal property or Part 4 software.

(3) Subject to this section, if the director is satisfied that an authority paid tax under Part 3 of the Act in respect of tangible personal property, or under Part 4 of the Act in respect of Part 4 software, that was purchased

(a) in whole or in part with PAC-raised funds of a PAC, and

(b) for use, at the relevant school for which the PAC is established, for school or student use,

the director must refund to the authority the lesser of

(c) the amount of tax paid under Part 3 of the Act in respect of the tangible personal property or under Part 4 of the Act in respect of the Part 4 software, and

(d) the amount calculated under subsection (4) of this section in respect of the tangible personal property or Part 4 software.

(4) The amount referred to in subsection (2) (d) or (3) (d) in respect of tangible personal property or Part 4 software is equal to the amount determined by the following formula:

amount = tax paid x     PAC funds     
(price + tax paid)
where
PAC funds=the total amount of PAC-raised funds of the PAC used to purchase the tangible personal property or Part 4 software;
price=the purchase price of the tangible personal property or Part 4 software;
tax paid=the amount of tax paid under Part 3 of the Act in respect of the tangible personal property or under Part 4 of the Act in respect of the Part 4 software.

(5) An application by a PAC under section 165 [claim for refund] of the Act for a refund under subsection (2) of this section must include all of the following for each item of tangible personal property or Part 4 software purchased with PAC-raised funds of the PAC:

(a) the name and address of the relevant school at which the tangible personal property or Part 4 software is to be used;

(b) the amount of PAC-raised funds provided by the PAC that were used to purchase the tangible personal property or Part 4 software;

(c) a statement signed by an administrator of the relevant school certifying that the tangible personal property or Part 4 software is for use at the relevant school for school or student use;

(d) a statement signed by an officer of the PAC

(i) certifying that PAC-raised funds of the PAC were used to purchase the tangible personal property or Part 4 software, and

(ii) authorizing the director to discuss the application with the relevant school.

(6) An application by an authority under section 165 of the Act for a refund under subsection (3) of this section must include all of the following for each item of tangible personal property or Part 4 software purchased with PAC-raised funds of the PAC referred to in that subsection:

(a) the name and address of the relevant school at which the tangible personal property or Part 4 software is to be used;

(b) the amount of PAC-raised funds provided by the PAC that were used to purchase the tangible personal property or Part 4 software;

(c) documentation establishing that the PAC provided PAC-raised funds directly to the authority for the purpose of purchasing the tangible personal property or Part 4 software;

(d) a statement signed by an administrator of the authority

(i) certifying that the tangible personal property or Part 4 software is for use at the relevant school for school or student use,

(ii) certifying that PAC-raised funds of the PAC were used to purchase the tangible personal property or Part 4 software, and

(iii) authorizing the director to discuss the application with the PAC and the relevant school.

(7) A person may submit an application under section 165 of the Act in respect of a refund under subsection (2) or (3) of this section only

(a) if, in respect of an application by a PAC, the PAC has not submitted another application in the school year,

(b) if, in respect of an application by an authority, the authority has submitted fewer than 2 applications in the school year, or

(c) if the application is submitted on, or during the 6-month period before, the limitation date for that application.

(8) For the purposes of subsection (7) (a) and (b), a single application that relates to more than one refund under subsection (2) or (3) is to be considered one application.

[am. B.C. Reg. 117/2014, Sch. 4, s. 6.]

Motor vehicle transported outside British Columbia

123   (1) If the director is satisfied

(a) that a person who resides, ordinarily resides or carries on business in British Columbia purchased a motor vehicle at a sale in British Columbia and paid tax under Part 3 of the Act on the purchase,

(b) that, within 30 days after the date on which the motor vehicle was purchased or the date on which the person took possession of the motor vehicle, whichever is later,

(i) the motor vehicle was transported outside British Columbia to another jurisdiction for use solely outside British Columbia, and

(ii) the person established residence in the other jurisdiction, and

(c) that the person

(i) paid sales tax under a law of the other jurisdiction in respect of the motor vehicle and has not obtained and is not entitled to obtain, under that law, a refund of or a credit or rebate for that sales tax, or

(ii) paid tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act in respect of the motor vehicle and has not obtained and is not entitled to obtain, under Part IX of that Act, a refund of or a credit or rebate for that tax,

the director must refund to the person the amount of tax paid referred to in paragraph (a) of this subsection.

(2) If the director is satisfied

(a) that a person who does not reside, ordinarily reside or carry on business in British Columbia purchased a motor vehicle at a sale in British Columbia and paid tax under Part 3 of the Act on the purchase, and

(b) that, within 30 days after the date on which the motor vehicle was purchased or the date on which the person took possession of the motor vehicle, whichever is later, the motor vehicle was transported outside British Columbia for use primarily outside British Columbia,

the director must refund to the person the amount of tax paid.

(3) If the director is satisfied

(a) that a person who does not reside, ordinarily reside or carry on business in British Columbia purchased a motor vehicle at a sale in British Columbia and paid tax under Part 3 of the Act on the purchase,

(b) that, within 180 days after the date on which the motor vehicle was purchased or the date on which the person took possession of the motor vehicle, whichever is later, the motor vehicle was transported outside British Columbia to another jurisdiction for use primarily outside British Columbia, and

(c) that the person

(i) paid sales tax under a law of the other jurisdiction in respect of the motor vehicle and has not obtained and is not entitled to obtain, under that law, a refund of or a credit or rebate for that sales tax, or

(ii) paid tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act in respect of the motor vehicle and has not obtained and is not entitled to obtain, under Part IX of that Act, a refund of or a credit or rebate for that tax,

the director must refund to the person the amount of tax paid referred to in paragraph (a) of this subsection.

Resold motor vehicle

124   (1) If the director is satisfied

(a) that a person purchased a motor vehicle at a sale in British Columbia and paid tax under Part 3 of the Act on the purchase, and

(b) that, within 7 days after the date on which the motor vehicle was purchased or the date on which the person took possession of the motor vehicle, whichever is later, the motor vehicle was sold to another person,

the director must refund to the person referred to in paragraph (a) of this subsection the amount of tax paid referred to in that paragraph.

(2) If the director is satisfied that a person paid tax under Division 2 of Part 5 of the Act in respect of a related service provided in relation to a motor vehicle referred to in subsection (1) of this section after the first sale referred to in that provision but before the resale referred to in that provision, the director must refund to the person the amount of tax paid.

Promotional material

124.1   (1) If the director is satisfied that

(a) a promotional distributor has provided promotional material to another person by way of promotional sale, and

(b) the promotional distributor has paid tax under the Act in respect of the promotional material, other than in accordance with section 30.1 (1) or (2) of the Act,

the director must refund to the promotional distributor the amount referred to in subsection (2) of this section.

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

(a) the amount of tax paid by the promotional distributor, and

(b) the amount of tax that would have been payable had the purchase price of the promotional material been calculated at the time of the promotional sale.

[en. B.C. Reg. 113/2019, Sch. 2.]

Vehicle, boat or aircraft returned to seller

125   If the director is satisfied

(a) that a purchaser purchased a vehicle, boat or aircraft from a person other than a collector (the seller) at a sale in British Columbia and paid tax under Part 3 of the Act on the purchase, and

(b) that, within 30 days after the date on which the vehicle, boat or aircraft was purchased or the date on which the purchaser took possession of the vehicle, boat or aircraft, whichever is later,

(i) the purchaser returned the vehicle, boat or aircraft to the seller, and

(ii) in return for the vehicle, boat or aircraft, the seller refunded to the purchaser all or a portion of the purchase price,

the director must refund to the purchaser the amount of tax paid by the purchaser that is attributable to the amount of the refund of the purchase price.

Gift of vehicle, boat or aircraft between family members

125.1   (1) In this section, "related individual" includes a sibling.

(2) If the director is satisfied

(a) that an individual received a vehicle, boat or aircraft as a gift from a related individual,

(b) that the individual paid tax imposed under section 100 [tax on gift of vehicle, boat or aircraft given in British Columbia] of the Act in respect of the vehicle, boat or aircraft,

(c) that, after the date the individual received the vehicle, boat or aircraft, the related individual

(i) was assessed an amount for tax payable under the Act, the Consumption Tax Rebate and Transition Act or the Social Service Tax Act in respect of the vehicle, boat or aircraft, and

(ii) paid the amount referred to in subparagraph (i), any related penalty and any interest on that amount and the penalty, and

(d) that the related individual did not receive the vehicle, boat or aircraft as a gift during the 12 months before the date on which the related individual gave that vehicle, boat or aircraft to the individual,

the director must refund to the individual the amount of tax paid under section 100 of the Act in respect of that gift of the vehicle, boat or aircraft.

[en. B.C. Reg. 216/2013, App. 1, s. 24.]

Gift of vehicle, boat or aircraft to registered charity

125.2   If the director is satisfied

(a) that a registered charity received a vehicle, boat or aircraft as a gift,

(b) that the registered charity paid tax imposed under section 100 [tax on gift of vehicle, boat or aircraft given in British Columbia] of the Act in respect of the vehicle, boat or aircraft, and

(c) that, after the date the registered charity received the vehicle, boat or aircraft, the donor of the vehicle, boat or aircraft

(i) was assessed an amount for tax payable under the Act, the Consumption Tax Rebate and Transition Act or the Social Service Tax Act in respect of the vehicle, boat or aircraft, and

(ii) paid the amount referred to in subparagraph (i), any related penalty and any interest on that amount and the penalty,

the director must refund to the registered charity the amount of tax paid under section 100 of the Act in respect of that gift of the vehicle, boat or aircraft.

[en. B.C. Reg. 216/2013, App. 1, s. 24.]

Refund for prizes, draws and awards

125.3   (1) In this section, "donor", in respect of a vehicle, boat or aircraft, means the person from whom the person referred to in subsection (2) (a) received the vehicle, boat or aircraft.

(2) If the director is satisfied

(a) that a person received a vehicle, boat or aircraft as a result of any of the following:

(i) a lawful lottery scheme within the meaning of section 207 of the Criminal Code;

(ii) a contest, a game of chance or skill or mixed chance and skill, or a disposition by any mode of chance, skill or mixed chance and skill;

(iii) an achievement in a field of endeavour, including athletic or sporting events;

(iv) a draw or awarding of a prize if the only consideration provided by the person was in the form of an entrance or admission fee, a ticket fee or another similar charge,

(b) that the person did not receive the vehicle, boat or aircraft as a result of a private arrangement, including a wager, between 2 or more persons,

(c) that the person paid tax imposed under section 100 [tax on gift of vehicle, boat or aircraft given in British Columbia] of the Act in respect of the vehicle, boat or aircraft, and

(d) that, after the date the person received the vehicle, boat or aircraft, the donor

(i) was assessed an amount for tax payable under the Act, the Consumption Tax Rebate and Transition Act or the Social Service Tax Act in respect of the vehicle, boat or aircraft, and

(ii) paid the amount referred to in subparagraph (i), any related penalty and any interest on that amount and the penalty,

the director must refund to the person the amount of tax paid under section 100 of the Act in respect of that gift of the vehicle, boat or aircraft.

[en. B.C. Reg. 216/2013, App. 1, s. 24.]

Gifts of tangible personal property from outside Canada

125.4   (1) In this section, "tangible personal property" does not include a vehicle, boat or aircraft.

(2) If the director is satisfied that

(a) a person paid tax under section 49, 50 or 55 [property brought into British Columbia from outside Canada] of the Act in respect of tangible personal property that the person received as a gift from a donor,

(b) the donor of the tangible personal property

(i) paid tax under the Act or the Social Service Tax Act in respect of the tangible personal property and has not obtained and is not entitled to obtain, under those Acts, a refund of that tax,

(ii) paid tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act in respect of the tangible personal property and has not obtained and is not entitled to obtain, under Part IX of that Act, a refund of or a credit or rebate for that tax,

(iii) paid sales tax under a law of another jurisdiction in respect of the tangible personal property and has not obtained and is not entitled to obtain, under that law, a refund of or a credit or rebate for that sales tax,

(iv) received, before April 1, 2013, the tangible personal property as a gift in British Columbia, or

(v) was exempt, when the tangible personal property was obtained, from tax

(A) under the Social Service Tax Act, or

(B) under the Act, other than under section 24 [vehicle purchased for use outside British Columbia], 25 [aircraft purchased for use outside British Columbia] or 26 [tangible personal property shipped outside British Columbia] of this regulation,

the director must refund to the person referred to in paragraph (a) the amount of tax paid referred to in that paragraph.

[en. B.C. Reg. 216/2013, App. 1, s. 24; am. B.C. Reg. 117/2014, Sch. 4, s. 7.]

Gifts, prizes, draws and awards from outside Canada

126   (1) Subject to subsection (2), if the director is satisfied that

(a) an individual paid tax under section 49, 50 or 55 [property brought into British Columbia from outside Canada] of the Act in respect of a vehicle, boat or aircraft,

(b) the individual received the vehicle, boat or aircraft as a gift from a related individual, as defined in section 18 (1) [gifts between family members] of this regulation, and

(c) the related individual

(i) paid tax under the Act, the Consumption Tax Rebate and Transition Act or the Social Service Tax Act in respect of the vehicle, boat or aircraft and has not obtained and is not entitled to obtain, under those Acts, a refund of that tax,

(ii) paid tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act in respect of the vehicle, boat or aircraft and has not obtained and is not entitled to obtain, under Part IX of that Act, a refund of or a credit or rebate for that tax,

(iii) paid sales tax under a law of another jurisdiction in respect of the vehicle, boat or aircraft and has not obtained and is not entitled to obtain, under that law, a refund of or a credit or rebate for that sales tax,

(iv) received, before April 1, 2013, the vehicle, boat or aircraft as a gift in British Columbia, or

(v) was exempt, when the vehicle, boat or aircraft was obtained, from tax

(A) under the Consumption Tax Rebate and Transition Act or the Social Service Tax Act, or

(B) under the Act, other than under section 24 [vehicle purchased for use outside British Columbia], 25 [aircraft purchased for use outside British Columbia] or 26 [tangible personal property shipped outside British Columbia] of this regulation,

the director must refund to the individual referred to in paragraph (a) the amount of tax paid referred to in that paragraph.

(2) A person is not entitled to a refund under subsection (1) of tax paid in respect of a vehicle, boat or aircraft if

(a) the related individual referred to in subsection (1) (b) of this section paid tax in respect of the vehicle, boat or aircraft only under one or both of section 51 [tangible personal property brought into British Columbia for temporary use] of the Act and section 12 [calculation of tax if use in British Columbia temporary] of the Social Service Tax Act, and

(b) the total amount of tax referred to in paragraph (a) of this subsection is less than the amount of tax paid referred to in subsection (1) (a) of this section.

(3) Subject to subsections (4) and (5) of this section, if the director is satisfied that

(a) an individual paid tax under section 49, 50 or 55 of the Act in respect of a vehicle, boat or aircraft,

(b) the individual received the vehicle, boat or aircraft as a result of any of the following:

(i) a contest, a game of chance or skill or mixed chance and skill, or a disposition by any mode of chance, skill or mixed chance and skill;

(ii) an achievement in a field of endeavour, including athletic or sporting events;

(iii) a draw or awarding of a prize if the only consideration provided by the individual was in the form of an entrance or admission fee, a ticket fee or another similar charge, and

(c) the person who provided the vehicle, boat or aircraft to the individual

(i) paid tax under the Act, the Consumption Tax Rebate and Transition Act or the Social Service Tax Act in respect of the vehicle, boat or aircraft and has not obtained and is not entitled to obtain, under those Acts, a refund of that tax,

(ii) paid tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act in respect of the vehicle, boat or aircraft and has not obtained and is not entitled to obtain, under Part IX of that Act, a refund of or a credit or rebate for that tax,

(iii) paid sales tax under a law of another jurisdiction in respect of the vehicle, boat or aircraft and has not obtained and is not entitled to obtain, under that law, a refund of or a credit or rebate for that sales tax,

(iv) received, before April 1, 2013, the vehicle, boat or aircraft as a gift in British Columbia, or

(v) was exempt, when the vehicle, boat or aircraft was obtained, from tax

(A) under the Consumption Tax Rebate and Transition Act or the Social Service Tax Act, or

(B) under the Act, other than under section 24 [vehicle purchased for use outside British Columbia], 25 [aircraft purchased for use outside British Columbia] or 26 [tangible personal property shipped outside British Columbia] of this regulation,

the director must refund to the individual referred to in paragraph (a) the amount of tax paid referred to in that paragraph.

(4) An individual is not entitled to a refund under subsection (3) if the individual received the vehicle, boat or aircraft as a result of a private arrangement, including a wager, between 2 or more persons.

(5) An individual is not entitled to a refund under subsection (3) of tax paid in respect of a vehicle, boat or aircraft if

(a) the person referred to in subsection (3) (c) of this section paid tax in respect of the vehicle, boat or aircraft only under one or both of section 51 [tangible personal property brought into British Columbia for temporary use] of the Act and section 12 [calculation of tax if use in British Columbia temporary] of the Social Service Tax Act, and

(b) the total amount of tax referred to in paragraph (a) of this subsection is less than the amount of tax paid referred to in subsection (3) (a) of this section.

[am. B.C. Regs. 216/2013, App. 1, s. 25; 117/2014, Sch. 4, s. 7.]

Refund of tax paid by contractor

126.1   (1) If the director is satisfied that

(a) a contractor purchased tangible personal property at a sale in British Columbia,

(b) the contractor paid tax under Part 3 of the Act in relation to the tangible personal property,

(c) the contractor used the tangible personal property to fulfill a written contract under which the contractor was required to supply and affix, or install, affixed machinery or improvements to real property,

(d) under the terms of the contract, the tangible personal property was used so that it ceased to be personal property at common law,

(e) the other party who entered into the contract with the contractor is one of the following:

(i) the government of Canada;

(ii) a person who would be exempt under the Act from tax imposed under section 37 of the Act if the person were to purchase the tangible personal property;

(iii) a First Nation individual or band, and

(f) in the case of a contract entered into with a First Nation individual or band, under the terms of the contract, title to and possession of the tangible personal property was transferred to the First Nation individual or band on First Nation land before the tangible personal property was used to fulfill the contract,

the director must refund to the contractor the tax paid under Part 3 of the Act in relation to the tangible personal property.

(2) If the director is satisfied that

(a) a contractor brought or sent into British Columbia, or received delivery of in British Columbia, tangible personal property,

(b) the contractor paid tax under Part 3 of the Act in relation to the tangible personal property,

(c) the contractor used the tangible personal property to fulfill a written contract under which the contractor was required to supply and affix, or install, affixed machinery or improvements to real property,

(d) under the terms of the contract, the tangible personal property was used so that it ceased to be personal property at common law,

(e) the other party who entered into the contract with the contractor is one of the following:

(i) the government of Canada;

(ii) a person who would be exempt under the Act from tax imposed under section 49 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;

(iii) a First Nation individual or band, and

(f) in the case of a contract entered into with a First Nation individual or band, under the terms of the contract, title to and possession of the tangible personal property was transferred to the First Nation individual or band on First Nation land before the tangible personal property was used to fulfill the contract,

the director must refund to the contractor the tax paid under Part 3 of the Act in relation to the tangible personal property.

[en. B.C. Reg. 117/2014, Sch. 4, s. 8.]

Residential energy products used for residential use

127   If the director is satisfied that a person paid tax under Part 3 of the Act, other than Division 11 of that Part, in respect of a residential energy product used for residential use in a residential dwelling, the director must refund to the person the amount of tax paid by the person that can reasonably be attributed to the portion of the residential energy product used for residential use in a residential dwelling.

Substances on which tax paid under Motor Fuel Tax Act

128   (1) In this section, "non-motor fuel oil" has the same meaning as in the Motor Fuel Tax Act.

(2) If the director is satisfied that

(a) a person paid tax under Part 3 of the Act in respect of heating oil or non-motor fuel oil and has not obtained and is not entitled to obtain, under the Act, a refund of that tax, and

(b) the person paid tax under section 16.7 (5) [tax on heating oil or non-motor fuel oil used for unauthorized purpose] of the Motor Fuel Tax Act in respect of the heating oil or non-motor fuel oil and has not obtained and is not entitled to obtain, under that Act, a refund of that tax,

the director must refund to the person the amount of tax paid referred to in paragraph (a) of this subsection.

Tangible personal property used for farm purpose

129   (1) In this section, "qualifying part" has the same meaning as in section 46 (1) [farmers].

(2) If the director is satisfied that

(a) a person obtained tangible personal property described in Schedule 2 [Tangible Personal Property for Farm Purpose] and paid tax under Part 3 of the Act in respect of the tangible personal property,

(b) the person, from the date on which the tangible personal property was obtained, used the tangible personal property solely for a farm purpose, and

(c) the person, within 2 years after the date on which the tangible personal property was obtained, became a qualifying farmer,

the director must refund to the person the amount of tax paid.

(3) If the director is satisfied that

(a) a person obtained a qualifying part and paid tax under Part 3 of the Act in respect of the qualifying part,

(b) the person used the qualifying part

(i) as a replacement part for tangible personal property described in Schedule 2, or

(ii) in the manufacture or repair of tangible personal property described in Schedule 2,

(c) the person, from the date on which the qualifying part was used for a purpose referred to in paragraph (b) of this subsection, used the tangible personal property solely for a farm purpose, and

(d) the person, within 2 years after the date on which the qualifying part was obtained, became a qualifying farmer,

the director must refund to the person the amount of tax paid.

(4) If the director is satisfied that

(a) a person paid tax under Division 2 of Part 5 of the Act in respect of a related service provided in relation to tangible personal property described in Schedule 2,

(b) the person, from the date on which the service was provided, used the tangible personal property solely for a farm purpose, and

(c) the person, within 2 years after the date on which the service was provided, became a qualifying farmer,

the director must refund to the person the amount of tax paid.

Tangible personal property and software used
for commercial fishing purpose

130   (1) In this section, "qualifying part" has the same meaning as in section 48 (1) [commercial fishers].

(2) If the director is satisfied that

(a) a person obtained a boat, fishing net or fishing equipment and paid tax under Part 3 of the Act in respect of the boat, fishing net or fishing equipment,

(b) the person, from the date on which the boat, fishing net or fishing equipment was obtained, used the boat, fishing net or fishing equipment solely for a commercial fishing purpose, and

(c) the person, within one year after the date on which the boat, fishing net or fishing equipment was obtained, became a qualifying commercial fisher,

the director must refund to the person the amount of tax paid.

(3) If the director is satisfied that

(a) a person obtained software designed for use on electronic monitoring equipment described in item 22 of Schedule 3 [Fishing Equipment for Commercial Fishing Purpose] and paid tax under Part 4 of the Act in respect of the software,

(b) the person, from the date on which the software was obtained, used the electronic monitoring equipment solely for a commercial fishing purpose, and

(c) the person, within one year after the date on which the software was obtained, became a qualifying commercial fisher,

the director must refund to the person the amount of tax paid.

(4) If the director is satisfied that

(a) a person obtained a qualifying part and paid tax under Part 3 of the Act in respect of the qualifying part,

(b) the person used the qualifying part for the repair or reconditioning of a boat, fishing net or fishing equipment,

(c) the person, from the date on which the qualifying part was used for a purpose referred to in paragraph (b) of this subsection, used the boat, fishing net or fishing equipment solely for a commercial fishing purpose, and

(d) the person, within one year after the date on which the qualifying part was obtained, became a qualifying commercial fisher,

the director must refund to the person the amount of tax paid.

(5) If the director is satisfied that

(a) a person obtained materials for use in the repair or reconditioning of a boat and paid tax under Part 3 of the Act in respect of the materials,

(b) the person used the materials for the repair or reconditioning of a boat,

(c) the person, from the date on which the materials were used for a purpose referred to in paragraph (b) of this subsection, used the boat solely for a commercial fishing purpose, and

(d) the person,

(i) on the date on which the materials were obtained, was a qualifying commercial fisher, or

(ii) within one year after the date on which the materials were obtained, became a qualifying commercial fisher,

the director must refund to the person the amount of tax paid.

(6) If the director is satisfied that

(a) a person paid tax under Division 2 of Part 5 of the Act in respect of a related service provided in relation to a boat, fishing net or fishing equipment,

(b) the person, from the date on which the service was provided, used the boat, fishing net or fishing equipment solely for a commercial fishing purpose, and

(c) the person, within one year after the date on which the service was provided, became a qualifying commercial fisher,

the director must refund to the person the amount of tax paid.

Tangible personal property used for aquaculture purpose

131   (1) In this section, "qualifying part" has the same meaning as in section 49 (1) [aquaculturists].

(2) If the director is satisfied that

(a) a person obtained tangible personal property described in Schedule 4 [Tangible Personal Property for Aquaculture Purpose] and paid tax under Part 3 of the Act in respect of the tangible personal property,

(b) the person, from the date on which the tangible personal property was obtained, used the tangible personal property solely for an aquaculture purpose, and

(c) the person, within 6 months after the date on which the tangible personal property was obtained, became a qualifying aquaculturist,

the director must refund to the person the amount of tax paid.

(3) If the director is satisfied that

(a) a person obtained a qualifying part and paid tax under Part 3 of the Act in respect of the qualifying part,

(b) the person used the qualifying part

(i) as a replacement part for tangible personal property described in Schedule 4, or

(ii) in the manufacture or repair of tangible personal property described in Schedule 4,

(c) the person, from the date on which the qualifying part was used for a purpose referred to in paragraph (b) of this subsection, used the tangible personal property solely for an aquaculture purpose, and

(d) the person, within 6 months after the date on which the qualifying part was obtained, became a qualifying aquaculturist,

the director must refund to the person the amount of tax paid.

(4) If the director is satisfied that

(a) a person paid tax under Division 2 of Part 5 of the Act in respect of a related service provided in relation to tangible personal property described in Schedule 4,

(b) the person, from the date on which the service was provided, used the tangible personal property solely for an aquaculture purpose, and

(c) the person, within 6 months after the date on which the service was provided, became a qualifying aquaculturist,

the director must refund to the person the amount of tax paid.

Claiming races

132   (1) Subject to subsection (2), if the director is satisfied that, on or after April 1, 2013, a person repurchased a horse at a claiming race and paid tax under Part 3 of the Act in respect of the repurchase, the director must refund to the person the amount of tax paid.

(2) As a limit on subsection (1), the amount of a refund under that subsection must not exceed the amount of tax paid by the person, on the most recent purchase of that horse by that person before the horse's repurchase,

(a) under the Act or the Social Service Tax Act and for which that person has not obtained and is not entitled to obtain a refund under those Acts, or

(b) under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act, and for which that person has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act.

Tangible personal property and software used after tax paid under tax payment agreement

132.1   If the director is satisfied that

(a) a person paid tax under Part 3 of the Act in relation to tangible personal property, or under Part 4 of the Act in relation to software, in accordance with an agreement entered into under section 32 of the Act,

(b) the tax was payable on or before the date prescribed by section 14 (a) (ii) or (b) (ii) of the Provincial Sales Tax Regulation, and

(c) when the person became a user of the tangible personal property or software, other than in respect of the storing, keeping or retaining of the tangible personal property or software, the tangible personal property or software was used for a purpose for which the tangible personal property or software would have been exempt from tax under Part 3 or 4 of the Act if that tangible personal property or software were to have been used for that purpose when the person

(i) brought or sent into British Columbia, received delivery of in British Columbia, purchased or leased the tangible personal property, or

(ii) purchased the software,

the director must refund to the person the amount of tax paid in relation to the tangible personal property or software.

[en. B.C. Reg. 117/2014, Sch. 4, s. 8.]

Delivery charge for aggregate

132.2   (1) In this section, "aggregate" and "delivery charge" have the same meaning as in section 60.3 [delivery charge for aggregate].

(2) If the director is satisfied that

(a) a purchaser purchased aggregate on or after April 1, 2018,

(b) the purchaser paid tax under Part 3 of the Act in respect of the portion of the purchase price of the aggregate that is a delivery charge, and

(c) the purchaser was not required to pay the delivery charge in order to purchase the aggregate,

the director must refund to the purchaser the amount of tax paid.

[en. B.C. Reg. 157/2018, s. 2.]

Purchase of accommodation for 27 days or more

133   (1) If the director is satisfied that

(a) a person paid tax under Division 3 of Part 5 of the Act in respect of a purchase of accommodation, and

(b) the accommodation was provided in a unit of accommodation to

(i) an individual, other than a tourism agent, and the unit was occupied for a continuous period of 27 days or more by

(A) the individual,

(B) the individual's employees,

(C) members of the individual's family, or

(D) members of the individual's employees' families,

(ii) a person, other than an individual or a tourism agent, and the unit was occupied for a continuous period of 27 days or more by

(A) the person's employees, or

(B) members of the person's employees' families, or

(iii) a tourism agent, and the unit was occupied for a continuous period of 27 days or more by the same customer of the tourism agent,

the director must refund to the person the amount of tax paid.

(2) Despite subsection (1), in applying that subsection in relation to accommodation purchased before October 1, 2018, a reference to "27 days or more" is to be read as a reference to "more than one month".

[am. B.C. Reg. 274/2019, s. 1.]

Refund or deduction for bad debts

134   (1) For the purposes of the definition of "specified amount" in section 159 (1) [refund or deduction for bad debts] of the Act, the specified amount in relation to a transaction must be determined in accordance with the following formula:

specified amount = tax remitted x      amount unpaid      
(total amount payable)
where
amount unpaid=the amount written off as unrealizable or uncollectable in respect of the transaction, but not including interest charges;
tax remitted=the amount of tax referred to in section 159 (2) (b) of the Act remitted by the person in respect of the transaction;
total amount payable=the full amount of the consideration in respect of the transaction including all applicable taxes, but not including interest charges.

(1.1) A registrant who makes a deduction under section 159 (3) of the Act must submit to the director any information or document required by the director.

(2) For the purposes of section 159 (6) of the Act, the amount a registrant must add to the tax remitted by the registrant under the Act must be determined in accordance with the following formula:

amount to be added = tax remitted x    amount recovered    
(total amount payable)
where
amount recovered=the amount recovered by the registrant that gives rise to the obligation under section 159 (6) of the Act to add an amount to the tax remitted by the registrant under the Act;
tax remitted=the amount of tax referred to in section 159 (2) (b) of the Act remitted by the person in respect of the transaction;
total amount payable=the full amount of the consideration in respect of the transaction including all applicable taxes, but not including interest charges.

(3) For the purposes of section 159 (7) of the Act, the amount a person must pay to the government must be determined in accordance with the following formula:

amount to be paid = tax remitted x    amount recovered    
(total amount payable)
where
amount recovered=the amount recovered by the person that gives rise to the obligation under section 159 (7) of the Act to pay an amount to the government;
tax remitted=the amount of tax referred to in section 159 (2) (b) of the Act remitted by the person in respect of the transaction;
total amount payable=the full amount of the consideration in respect of the transaction including all applicable taxes, but not including interest charges.

[am. B.C. Reg. 102/2015, App. 3, s. 2.]

Contents | Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 5.1 | Part 6 | Part 7 | Part 8 | Part 9 | Schedule 1 | Schedule 2 | Schedule 3 | Schedule 4 | Schedule 5 | Schedule 6