| Copyright (c) Queen's Printer, Victoria, British Columbia, Canada |
IMPORTANT INFORMATION |
| B.C. Reg. 88/71 O.C. 1222/71 |
[includes amendments up to B.C. Reg. 304/2008, October 31, 2008]
2.1 In this regulation, unless the context otherwise requires, section 1 of the Act shall apply.
2.2 (1) Accommodation includes the provision of lodging in
(a) lodging houses, boarding houses, rooming houses, resorts, bed and breakfast establishments and similar places,
(a.1) privately owned vacation homes, cabins, condominiums, or similar places sold by an operator on behalf of the owner,
(b) clubs and similar places, whether or not a membership is required for the lodging,
but does not include
(c) lodging supplied to patients or residents in hospitals, nursing homes or homes for the aged,
(d) lodging supplied by employers to their employees in premises normally operated by or on behalf of the employer,
(d.1) lodging in an industrial camp,
(e) lodging supplied to passengers in a ship or train while the ship or train is in transit or is making a scheduled stopover in the Province,
(f) lodging supplied by religious or charitable organizations at summer camps and similar places,
(g) lodging where the charge for such is $30 or less per day, or $210 or less per week,
(h) tent or trailer sites supplied by a camp or trailer park,
(i) rooms in a hotel or other lodging place that do not contain beds and that are used for displaying merchandise or holding meetings, dinners, receptions or other entertainment,
(j) accommodation provided in tents,
(k) accommodation provided in cabins or other accommodation units that are not supplied with bedding, heat, electricity and indoor plumbing,
(l) accommodation provided by an operator who offers less than 4 units of accommodation, and
(m) lodging let to the same person for a continuous period of more than one month if
(i) the person is not a tourism agent and the lodging is actually occupied during that period by that person, that person's employees or members of that person's family, or
(ii) the person is a tourism agent and the lodging is actually occupied during that period by the same customer of the tourism agent.
(2) In this section:
"exclusively" means more than 90%;
"industrial camp" means bunkhouses, trailers or other structures that
(a) are operated
(i) by or on behalf of an employer, or
(ii) pursuant to a contract with an employer, and
(b) are operated solely for the purpose of providing lodging exclusively to
(i) employees of the employer,
(ii) other persons engaged by the employer, or
(iii) both employees and other persons engaged by the employer,
during periods when those persons are performing work or services for the employer.
[am. B.C. Regs. 116/81; 96/86; 95/88; 441/90, s. 1; 145/92, s. 1; 400/98; 124/2001; 51/2005; 27/2006.]
2.4 Registration certificate means the registration certificate issued pursuant to this Act.
3.1 (1) In this section:
"meals" does not include a continental breakfast;
"specialized services" means
(a) the services of a guide,
(b) the provision of hunting, fishing or horseback riding equipment,
(c) the provision of fishing boats, riding horses or other types of transportation, or
(d) similar services.
(2) Where a guide outfitter, fishing lodge or guest ranch sells a combination of accommodation, meals and specialized services for an all-inclusive package price, the purchase price of that accommodation shall be deemed to be,
(a) where accommodation is also offered by the operator without meals or specialized services, the purchase price at which accommodation without meals or specialized services is offered, or
(b) where paragraph (a) does not apply, the lesser of
(i) 15% of the all-inclusive package price, and
(ii) $100 per day.
(3) Where subsection (2) does not apply and accommodation is sold for a price that covers meals, the purchase price of that accommodation shall be deemed to be,
(a) where accommodation is also offered by the operator without meals, the purchase price at which accommodation without meals is offered, or
(b) where paragraph (a) does not apply, 60% of the total inclusive price of the accommodation.
[en. B.C. Reg. 441/90, s. 2; am. B.C. Reg. 145/92, s. 2.]
4.1 Where an operator carries on business at more than one place, he shall obtain a registration certificate in respect of each individual place of business. The registration certificate shall be displayed in a prominent place on the premises.
4.2 Where an operator changes his address, he shall forthwith return his registration certificate to the director for amendment.
4.3 Where an operator changes the name or nature of his business, he shall forthwith return his registration certificate to the director and apply for a new one.
4.4 Where an operator ceases to carry on business in respect of which a registration certificate has been issued, the certificate shall thereupon be void, and he shall return the same to the director within 23 days of the date of discontinuance.
[am. B.C. Reg. 29/2007, s. 1.]
4.5 Where a registration certificate is lost or destroyed, application shall be made to the director for a copy of the original.
5.1 (1) The director may at any time require a return of sales and tax collected by any person selling accommodation, such return to cover any period or periods.
(2) Subject to the provisions of subsection (1), unless otherwise provided, all operators shall make separate monthly returns to the director.
5.2 (1) The returns by operators must be made to the director at the end of the reportable period and must be received by the director no later than 23 days after the last day of each period.
(2) Returns are deemed to be received by the director
(a) if the return is remitted by Canada Post, by courier, by an electronic method acceptable to the director, or by the vendor or lessor or an agent of either of them personally, the day of receipt by the director of the return, and
(b) if the return is remitted to a bank or other financial institution, the day of receipt by the bank or financial institution of the return.
[en. B.C. Reg. 29/2007, s. 2.]
5.3 A separate return shall be made for each place of business, unless a consolidated return has been approved by the director. In cases where a consolidated return has been approved, the account number will be allotted the prefix "9".
5.4 If an operator during the preceding period has collected no tax, he shall nevertheless make a report to that effect on the prescribed return form.
5.5 When an operator disposes of or discontinues his business, he shall, not later than 23 days thereafter, advise the director of the particulars and submit his registration certificate for cancellation, and make a return for the period unreported.
[am. B.C. Reg. 29/2007, s. 3.]
5.6 (1) An operator must keep books of account, records and other documents sufficient to provide the director with the necessary particulars of the following:
(a) a sale of accommodation;
(b) an amount of tax collected;
(c) a disposal of tax, including the commission to operators under section 6.
(2) An entry concerning the tax in a book of account, record or other document must be separate and distinguishable from any other entry.
(3) An operator must retain a book of account, record or other document referred to in this section for a period of 5 years.
(4) If an operator makes a written application to the director for permission to destroy a book of account, record or other document, the director may authorize the requested destruction prior to the expiry of the period described in subsection (3).
(5) Despite any other provision of this section, if a book of account, record or other document might be necessary for the purposes of an appeal under section 18 or 19 of the Act, an operator must retain the book of account, record or other document after the expiry of the period described in subsection (3) and until the appeals under section 18 or 19 of the Act have been exhausted.
[en. B.C. Reg. 300/2001; am. B.C. Reg. 29/2007, s. 4.]
5.7 Where a receipt, bill, invoice or other document is issued by a person selling accommodation, the tax shall be shown as a separate item thereon.
6 (1) For the purposes of section 14 of the Act, the allowances to operators for collecting and forwarding tax to the government is, commencing on the return in respect of sales made in November 2008, as follows:
| Amount of Tax Collected under sections 2 and 3.1 of the Act for Each Reporting Period |
Commission per Operator for Each Reporting Period |
|
| $0.00 - $22.00 | The amount of tax collected under sections 2 and 3.1 of the Act |
|
| $22.01 - $333.33 | $22 | |
| more than $333.33 | 6.6% of the tax collected under sections 2 and 3.1 of the Act to a maximum of $198. |
(1.1) Repealed. [B.C. Reg. 80/90.]
(1.2) The allowance to operators for collecting and forwarding tax to the government on returns in respect of reporting periods entirely before November, 2008 is the allowance calculated under subsection (1) as it read on October 1, 2008.
(2) The commission referred to in subsection (1) applies notwithstanding that an operator has more than one place of business in the Province and files more than one return during the reporting period.
(3) The minister may disallow an allowance under subsection (1) where the return is not filed within the time period prescribed under sections 5.2 and 5.5.
[en. B.C. Reg. 116/81; am. B.C. Regs. 78/87 as. (a), (b); 80/90; 192/94, s. 1; 273/98; 304/2008, Sch. 2.]
7 (1) The amount of a refund to which an operator is entitled under section 9 of the Act in respect of a sale of accommodation shall be calculated in accordance with the following formula:
| R = TR x | WO |
|
|
|
| TAP |
| where | |||
| R | = | the amount of the refund to which the operator is entitled in respect of the sale; | |
| TR | = | the tax remitted on the sale; | |
| WO | = | the amount of money remaining unpaid on the sale that was written off as unrealizable or uncollectable, not including interest charges; | |
| TAP | = | the total amount payable on the sale including all applicable taxes, but not including interest charges. | |
(2) Under section 9 (3) of the Act, an operator may deduct from the taxes he would otherwise be required to remit the amount of the refund to which he is entitled under section 9 (1) of the Act, where he submits with his tax return form RT-2
(a) the name and address of the purchaser whose account has been written off,
(b) the amount of the purchase and of the tax,
(c) the date of the sale, and
(d) a statement that
(i) the amount of tax being deducted has been written off as unrealizable or uncollectable,
(ii) he is of the opinion that the tax being deducted is unrealizable or uncollectable, and
(iii) the operator will, on recovering any part of the amount written off for which a refund is obtained or a deduction is taken under this subsection, remit to the commissioner by the 23rd day of the month following the month in which the recovery is made, the proportion of the refund or deduction that the amount recovered bears to the amount written off.
(iv) Repealed. [B.C. Reg. 192/94, s. 2 (c).]
(3) An operator who, under section 9 of the Act, obtains a refund or deducts the amount of that refund from the amount of the taxes he is required to remit shall retain all records of the sale in relation to which the tax was imposed until their disposal is authorized by the director.
(4) Where an operator intends to apply for a refund under section 9 (1) of the Act or deduct that refund from the amount of the taxes he is required to remit, he shall do so as soon as possible after he has written off the collection of the taxes.
[en. B.C. Reg. 259/82, s. 1; am. B.C. Regs. 192/94, s. 2; 92/98; 29/2007, s. 5.]
8 A person who contravenes sections 4.1 to 4.5 or 5.1 to 5.7 commits an offence and is liable
(a) on a first conviction, to a fine of not less than $200 and not more than $500, and
(b) for a subsequent conviction for the same or another provision of this regulation, to a fine of not less than $500 and not more than $2 000.
[en. B.C. Reg. 347/82.]
9 (1) In this section band, Indian and reserve have the same meaning as in section 2 of the Indian Act (Canada).
(2) No tax is payable under section 2 (1) or 3 of the Act in respect of a purchase of accommodation by an Indian or a band if the accommodation is provided wholly on a reserve.
[en. B.C. Reg. 192/94, s. 3.]
10 Interest payable under the Act must be
(a) compounded monthly, and
(b) calculated on the number of days since the last compounding of interest, or if no compounding has yet occurred, from the date that interest is payable under the Act.
[en. B.C. Reg. 259/2000.]
11 (1) This section applies to the calculation of interest under section 32 (2) of the Act if
(a) the director makes an assessment against a person under section 17 (3) of the Act for an amount of tax payable, collected or due,
(b) the director has determined that the person referred to in paragraph (a) is entitled to a refund under section 10 of the Act in respect of taxes remitted during the period of time considered by the director in making the assessment referred to in paragraph (a),
(c) prior to the director's giving notice of the assessment for the amount of tax referred to in paragraph (a), the application for the refund that is required by the Act is made by the person but the refund is not yet made, and
(d) the amount of tax referred to in paragraph (a) is equal to or exceeds the amount of the refund referred to in paragraph (b).
(2) In the circumstances set out in subsection (1), the director must calculate interest on the amount of tax referred to in subsection (1) (a) as follows:
(a) by calculating the interest, in the manner prescribed under section 10 and at the rate prescribed under the Interest Rates Under Various Statutes Regulation, on each of the following:
(i) the amount of tax referred to in subsection (1) (a);
(ii) the amount of the refund referred to in subsection (1) (b) as if that amount were an amount of tax assessed against the person on the date that the person remitted the tax that resulted in the person's entitlement to the refund;
(b) by subtracting the amount calculated under paragraph (a) (ii) from the amount calculated under paragraph (a) (i);
(c) by calculating the interest payable on the amount of the refund referred to in subsection (1) (b) in the manner and at the rate prescribed under the Interest on Overdue Accounts Payable Regulation;
(d) by adding the amount calculated under paragraph (c) to the amount calculated under paragraph (b).
(3) If the amount calculated under subsection (2) (d) is a negative amount, the interest on the amount of tax referred to in subsection (1) (a) is zero.
[en. B.C. Reg. 234/2005.]
12 (1) This section applies to the calculation of interest under section 32 (2) of the Act if section 11 (1) (a), (b) and (c) applies, but the amount of tax referred to in section 11 (1) (a) is less than the amount of the refund referred to in section 11 (1) (b) and (c).
(2) In the circumstances set out in subsection (1),
(a) the rate of interest payable on the amount referred to in section 11 (1) (a) during each successive 3 month period, beginning on January 1, April 1, July 1 and October 1 in every year, is 2% below the prime lending rate of the principal banker to the Province on the 15th day of the month immediately preceding that 3 month period, and
(b) interest must be
(i) compounded monthly, and
(ii) calculated on the number of days since the last compounding of interest, or, if no compounding has yet occurred, from the date that interest is payable under the Act.
[en. B.C. Reg. 234/2005.]
[Provisions of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, relevant to the enactment of this regulation: sections 14 and 43]
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