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This Act is current to October 3, 2018
See the Tables of Legislative Changes for this Act’s legislative history, including any changes not in force.

Provincial Sales Tax Act

[SBC 2012] CHAPTER 35

Part 8 — Registration and Tax Collection

Division 1 — Registration

Registration

168   (1) In this section, "applicant" means any of the following:

(a) a vendor or lessor who is required under section 169 to be registered under this section;

(b) a contractor who is required under section 170 to be registered under this section;

(c) a direct seller who is required under section 171 to be registered under this section;

(d) a person who is required under section 172 or 172.1 to be registered under this section;

(e) a person who is not referred to in paragraphs (a) to (d) and who

(i) carries on business in British Columbia, or

(ii) intends to carry on business in British Columbia;

(f) a person who

(i) is not otherwise described in paragraphs (a) to (e),

(ii) is located in Canada but outside British Columbia, and

(iii) sells or provides, or intends to sell or provide, to a person in British Columbia tangible personal property, software or a taxable service;

(g) a person who

(i) is not otherwise described in paragraphs (a) to (f),

(ii) is located outside Canada, and

(iii) sells or provides, or intends to sell or provide, to a person in British Columbia

(A) software,

(B) a taxable service, or

(C) goods for commercial use that the seller or provider brings, sends or causes to be delivered into British Columbia from a place outside Canada; 

(h) a person who

(i) is not otherwise described in paragraphs (a) to (g),

(ii) is located outside Canada, and

(iii) either

(A) purchases tangible personal property in Canada for the purpose of fulfilling an agreement to sell or provide the tangible personal property to a person in British Columbia, or

(B) holds tangible personal property in inventory in Canada but outside British Columbia at the time the tangible personal property is sold or provided to a person in British Columbia;

(i) a person who

(i) is not otherwise described in paragraphs (a) to (h),

(ii) is located outside British Columbia, and

(iii) operates an online accommodation platform.

(2) An applicant may apply to the director to be registered for the purposes of this Act by submitting to the director

(a) an application in a form specified by the director, and

(b) any information required by the director.

(3) Subject to subsections (7) to (9.1), on receipt of an application and the information referred to in subsection (2), the director must

(a) register the applicant for the purposes of this Act, and

(b) issue the applicant a registration number.

(4) If the director issues more than one registration number to an applicant, the director may impose conditions restricting the use of a registration number by the applicant to a particular business carried on by the applicant or to a particular location from which the applicant carries on business.

(5) A registration number is not transferable.

(6) Before the director registers an applicant under subsection (3), the director may require the applicant to deposit a bond under section 216 [collection bond] by the date specified by the director.

(7) The director may refuse to register an applicant under subsection (3) if any of the following apply:

(a) the applicant does not hold the registrations, licences, permits or other authorizations that the applicant is required by law to hold in order to carry on business;

(b) the applicant has failed to deposit a bond required under section 216 [collection bond] by the date specified by the director under subsection (6) of this section;

(c) the applicant has refused or neglected to comply with a provision of, or has committed an offence against,

(i) this Act or any other Act that has, as its purpose, the imposition of a tax, or

(ii) the regulations made under this Act or any other Act described in subparagraph (i);

(d) based on the facts set out in the application for registration or the other information required by the director, the director reasonably believes that the applicant will be committing an offence under this Act or any other enactment, or under a law of Canada or another province, in selling or leasing tangible personal property or providing software or a taxable service;

(e) in relation to an applicant referred to in subsection (1) (f) or (i), the applicant has not entered into an agreement with the director, on behalf of the government, setting out

(i) the duties to be performed by the applicant when the applicant is acting as a registrant, and

(ii) any other matters the director considers necessary or advisable.

(8) The director must refuse to register an applicant under subsection (3) if the applicant

(a) is, or proposes to be, a motor dealer, as defined in the Motor Dealer Act, and

(b) is not registered under that Act for each location in British Columbia at which the applicant carries on business, or intends to carry on business, as a motor dealer.

(9) The director must refuse to register an applicant under subsection (3) who is an independent sales contractor unless the applicant carries on, or intends to carry on, a business that is not related to the sale of exclusive products.

(9.1) In relation to an applicant referred to in subsection (1) (g) or (h), the director must refuse to register the applicant under subsection (3) unless

(a) the director considers that the applicant is suitable, and

(b) the applicant has entered into an agreement with the director, on behalf of the government, setting out

(i) the duties to be performed by the applicant when the applicant is acting as a registrant, and

(ii) any other matters the director considers necessary or advisable.

(10) If the director refuses to register an applicant under subsection (3), the director, as soon as reasonably possible, must give the applicant written reasons for the refusal.

Vendors and lessors must be registered

169   (1) A vendor must not sell or provide tangible personal property in British Columbia at a retail sale unless the vendor

(a) is registered under section 168 at the time of sale, or

(b) sells or provides only tangible personal property that is exempt from tax imposed under this Act.

(1.1) Subsection (2) applies to a lessor who does one or more of the following:

(a) enters into leases in British Columbia with a lessee;

(b) leases, to a lessee or any other person referred to in the definition of "lessee", tangible personal property that is in British Columbia at the time the lease is entered into;

(c) transfers possession of or delivers the tangible personal property to a lessee, or any other person referred to in the definition of "lessee", in British Columbia.

(2) A lessor to whom this subsection applies must not do one or more of the activities referred to in subsection (1.1) (a) to (c) unless the lessor

(a) is registered under section 168 at the time the lessor does the activity, or

(b) leases only tangible personal property that is exempt from tax imposed under this Act.

(3) A vendor must not sell or provide software in British Columbia at a retail sale unless the vendor

(a) is registered under section 168 at the time of sale, or

(b) sells or provides only software that is exempt from tax imposed under this Act.

(4) Subject to subsection (6), a vendor must not sell or provide a taxable service in British Columbia at a retail sale unless the vendor

(a) is registered under section 168 at the time of sale, or

(b) sells or provides only a taxable service that is exempt from tax imposed under this Act.

(5) Despite subsections (1) (a), (3) (a) and (4) (a), a person who is a vendor on ceasing to be a small seller must be registered under section 168 on or before the last day of the first month in which the person is a vendor.

(6) A vendor must not sell or provide accommodation in British Columbia at a retail sale through an online accommodation platform unless

(a) the vendor is a vendor described in subsection (4) (a) or (b), or

(b) the operator of the online accommodation platform is registered under section 168 at the time of sale.

Contractor must be registered

170   (1) This section applies to a contractor who

(a) has entered into an agreement referred to in section 79 (1) (c) or (2) (c) [contractor exempt from tax under section 37 or 49] in respect of liability for tax imposed under section 80 in relation to a supply of tangible personal property, or

(b) has entered into an agreement referred to in section 80.5 (6) (a) [tax on tangible personal property used by contractor to improve real property] in respect of liability for tax imposed under section 80.6 in relation to a supply of tangible personal property.

(2) A contractor to whom this section applies must not supply the tangible personal property referred to in subsection (1) unless the contractor is registered under section 168 at the time the contractor supplies the tangible personal property.

Direct seller must be registered

171   (1) Subject to subsection (2), a direct seller must not sell an exclusive product to an independent sales contractor in British Columbia unless the direct seller

(a) is registered under section 168 at the time of sale, or

(b) sells only exclusive products that are exempt from tax imposed under this Act.

(2) A direct seller who is located in Canada but outside British Columbia must be registered under section 168 at the time the direct seller causes an exclusive product sold to an independent sales contractor to be delivered in British Columbia, unless the direct seller sells only exclusive products that are exempt from tax imposed under this Act.

(3) Sections 83 [demand on third party] and 85 [books and records are property of the government] of the Financial Administration Act do not apply to a person who is required under subsection (2) of this section to be registered under section 168.

Person located in Canada but outside British Columbia must be registered

172   (1) Subject to subsection (2), a person must be registered under section 168 at the time the person causes tangible personal property to be delivered in British Columbia if the person is located in Canada but outside British Columbia and, in the ordinary course of business, does all of the following:

(a) solicits persons in British Columbia for orders to purchase tangible personal property, by advertising or any other means;

(b) accepts orders to purchase tangible personal property, if the orders to purchase originate from locations in British Columbia;

(c) sells or provides tangible personal property to a person in British Columbia for use or consumption

(i) by the person,

(ii) by a third person at the expense of the person to whom the property is sold or provided,

(iii) by a principal for whom the person acts as agent, or

(iv) by a third person at the expense of the principal for whom the person to whom the property is sold or provided acts as agent;

(d) causes the tangible personal property described in paragraph (c) to be delivered in British Columbia.

(2) Subsection (1) does not apply to a person if the person sells or provides only tangible personal property that is exempt from tax imposed under this Act.

(2.1) Subject to subsection (2.2), a person must be registered under section 168 at the time the person provides software for use on or with an electronic device ordinarily situated in British Columbia or provides a telecommunication service, if the person is located in Canada but outside British Columbia and, in the ordinary course of business, does all of the following:

(a) solicits persons in British Columbia for orders to purchase software or a telecommunication service, by advertising or any other means;

(b) accepts orders to purchase software or a telecommunication service, if the orders to purchase originate from locations in British Columbia;

(c) sells or provides software or a telecommunication service to a person in British Columbia for use or benefit

(i) by the person,

(ii) by a third person at the expense of the person to whom the software or telecommunication service is sold or provided,

(iii) by a principal for whom the person acts as agent, or

(iv) by a third person at the expense of the principal for whom the person to whom the software or telecommunication service is sold or provided acts as agent.

(2.2) Subsection (2.1) does not apply to a person if the person sells or provides only software or a telecommunication service that is exempt from tax imposed under this Act.

(3) Sections 83 [demand on third party] and 85 [books and records are property of the government] of the Financial Administration Act do not apply to a person who is required under subsection (1) or (2.1) of this section to be registered under section 168.

Person located outside British Columbia must be registered

172.1   (1) Subject to subsection (2), a person must be registered under section 168 at the time the person sells or provides tangible personal property at a retail sale if the person is located outside British Columbia and, in the ordinary course of business, does all of the following:

(a) accepts orders to purchase tangible personal property, if the orders to purchase originate from locations in British Columbia;

(b) sells or provides tangible personal property to a person in British Columbia for use or consumption

(i) by the person,

(ii) by a third person at the expense of the person to whom the property is sold or provided,

(iii) by a principal for whom the person acts as agent, or

(iv) by a third person at the expense of the principal for whom the person to whom the property is sold or provided acts as agent;

(c) holds the tangible personal property described in paragraph (b) in inventory in British Columbia at the time the tangible personal property is sold or provided.

(2) Subsection (1) does not apply to a person if the person sells or provides only tangible personal property that is exempt from tax imposed under this Act.

(3) Sections 83 [demand on third party] and 85 [books and records are property of the government] of the Financial Administration Act do not apply to a person who is required under subsection (1) of this section to be registered under section 168 of this Act.

Suspension or cancellation of registration

173   (1) The director may, without advance notice to a person, suspend the person's registration under section 168 for a period of up to 60 days

(a) if the director is satisfied that the person knowingly gave false information on an application for registration, or

(b) if the person refuses or neglects to comply with

(i) a provision of this Act or the regulations,

(ii) a condition imposed by the director under section 168 (4), or

(iii) a requirement of the director to deposit a bond under section 216 [collection bond].

(2) If the director suspends the registration of a person under subsection (1), the director must, as soon as reasonably possible,

(a) give the person written reasons for the suspension, and

(b) provide the person with an opportunity to show the director why the suspension should be lifted.

(3) Subject to subsection (4), the director may, by notice delivered to a person, cancel the person's registration under section 168

(a) if the director is satisfied that the person knowingly gave false information on an application for registration, or

(b) if the person refuses or neglects to comply with

(i) a provision of this Act or the regulations,

(ii) a condition imposed by the director under section 168 (4), or

(iii) a requirement of the director to deposit a bond under section 216.

(4) Before cancelling a person's registration under subsection (3), the director must

(a) give the person notice of the reasons for the proposed cancellation, and

(b) provide the person with an opportunity to show the director why the registration should not be cancelled.

(5) Cancellation of a person's registration under subsection (3) takes effect on the later of

(a) the date the notice of cancellation under subsection (3) is delivered to the person, and

(b) the date stated in the notice.

(6) A suspension or cancellation of a person's registration under this section does not relieve the person from any obligation under this Act.

When registrant must notify director

174   (1) In this section, "registrant" includes a person whose registration under section 168 is suspended.

(2) If a registrant's name, address or business name changes or the nature of the registrant's business changes, the registrant must notify the director in a manner specified by the director on or before the last day of the month after the month in which the change occurred.

(3) If a registrant ceases to carry on business in British Columbia,

(a) the registrant must notify the director, in a form and manner specified by the director, of the cessation of business on or before the last day of the month after the month in which the cessation of business occurred, and

(b) the registrant's registration is deemed to be cancelled effective on the earlier of

(i) the date the director receives notification, and

(ii) the last day of the month after the month in which the cessation of business occurred.

(4) If a registrant who is required under section 172 (1) to be registered ceases to do all of the activities described in section 172 (1) (a) to (d) in the ordinary course of business,

(a) the registrant must notify the director, in a form and manner specified by the director, of the cessation on or before the last day of the month after the month in which the cessation occurred, and

(b) the registrant's registration is deemed to be cancelled effective on the earlier of

(i) the date the director receives notification, and

(ii) the last day of the month after the month in which the cessation occurred.

(4.1) If a registrant who is required under section 172 (2.1) to be registered ceases to do all of the activities described in section 172 (2.1) (a) to (c) in the ordinary course of business,

(a) the registrant must notify the director, in a form and manner specified by the director, of the cessation on or before the last day of the month after the month in which the cessation occurred, and

(b) the registrant's registration is deemed to be cancelled effective on the earlier of

(i) the date the director receives notification, and

(ii) the last day of the month after the month in which the cessation occurred.

(4.2) If a registrant who is required under section 172.1 (1) to be registered ceases to do all of the activities described in section 172.1 (1) (a) to (c) in the ordinary course of business,

(a) the registrant must notify the director, in a form and manner specified by the director, of the cessation on or before the last day of the month after the month in which the cessation occurred, and

(b) the registrant's registration is deemed to be cancelled effective on the earlier of

(i) the date the director receives notification, and

(ii) the last day of the month after the month in which the cessation occurred.

(5) If a registrant applied for registration as an applicant referred to in section 168 (1) (e) (ii) and no longer intends to carry on business in British Columbia,

(a) the registrant must notify the director, in a form and manner specified by the director, that the registrant no longer intends to carry on business on or before the last day of the month after the month in which the registrant determines that the registrant no longer intends to carry on business, and

(b) the registrant's registration is deemed to be cancelled effective on the earlier of

(i) the date the director receives notification, and

(ii) the last day of the month after the month in which the registrant determines that the registrant no longer intends to carry on business.

(6) The cancellation of a person's registration under this section does not relieve the person from any obligation under this Act.

(7) Despite subsections (3) (b), (4) (b), (4.1) (b), (4.2) (b) and (5) (b), a registrant's registration is not deemed to be cancelled under those subsections if the registrant is otherwise required under section 169, 170, 171, 172 or 172.1 to be registered under section 168.

Cancellation of registration if small seller

175   (1) A person who is a registrant may apply to the director to have the person's registration cancelled under subsection (2) by submitting to the director

(a) an application in a form specified by the director, and

(b) any information required by the director.

(2) On receipt of an application and the information referred to in subsection (1), the director, subject to subsection (3), may cancel the person's registration by notice delivered to the person if the director is satisfied that the person would be a small seller if the person were not registered under section 168.

(3) The director may not cancel a person's registration under subsection (2) unless the person has been registered under section 168 for at least one year.

(4) Cancellation of a person's registration under subsection (2) takes effect on the later of

(a) the date the notice of cancellation under subsection (2) is delivered to the person, and

(b) the date stated in the notice.

(5) The cancellation of a person's registration under this section does not relieve the person from any obligation under this Act.

Registrant who is independent sales contractor

176   If a person is a registrant and an independent sales contractor, the person is deemed not to be a registrant in relation to a sale of an exclusive product that is sold by the person as an independent sales contractor.

Prohibitions relating to use of registration number

177   (1) If a person's registration under section 168 is suspended or cancelled under section 173, the person must not use the person's registration number.

(2) A person must not use a registration number issued to the person when purchasing or leasing tangible personal property or purchasing software or a taxable service unless

(a) the person is

(i) purchasing or leasing the tangible personal property for resale or for leasing the property to other persons, or

(ii) purchasing the software or taxable service for resale, or

(b) the person is otherwise authorized under this Act to use the person's registration number.

(3) A person must not use a registration number issued to another person.

Division 2 — Collection and Remittance of Tax

Collector is agent

178   (1) Subject to subsection (2), a collector is an agent of the government for the purposes of this Act.

(2) A collector who provides accommodation is an agent of the municipality, regional district or eligible entity for the purposes of levying and collecting the tax imposed under section 123.

(3) As agent under subsection (1) or (2), the collector must levy and collect tax as required under this Act.

(4) The director may, in writing, exempt from the requirements of subsection (1) a collector who sells tangible personal property or provides a telecommunication service or related service at a retail sale in British Columbia on a passenger-carrying commercial vessel that makes scheduled sailings

(a) from a port in British Columbia to a port outside British Columbia, or

(b) from a port outside British Columbia to a port in British Columbia.

Collection and remittance of tax by collector

179   (1) If tax is imposed under this Act in relation to tangible personal property, software or a taxable service sold or provided by a collector or in relation to tangible personal property leased by a collector as lessor, the collector must levy and collect the tax at the time the tax is payable in accordance with section 28.

(1.1) Subsection (1) does not apply to a collector in relation to tax imposed under section 49, 52, 93 or 101 (2) unless the collector causes the tangible personal property to be delivered in British Columbia.

(1.2) If tax is imposed under section 80.6 in relation to tangible personal property used as referred to in that section by a collector, the collector must levy and collect the tax at the time the tax is payable in accordance with that section.

(1.3) If tax is imposed under this Act in relation to a gift of a vehicle, boat or aircraft given by a collector to a person who must pay tax imposed under section 100 in respect of the gift, the collector must levy and collect the tax at the time the tax is payable in accordance with section 31 (1).

(2) A collector must remit to the government, on or before the prescribed date and in the prescribed manner, amounts of tax levied under this Act by the collector, whether or not collected.

(3) If a person collects an amount as if it were tax imposed under this Act or if a person who is not a collector collects an amount of tax imposed under this Act, the person must remit the amount collected to the government on or before the prescribed date and in the prescribed manner.

(4) A direct seller must remit to the government, on or before the prescribed date and in the prescribed manner, amounts of tax under section 99 (4) collected by the direct seller.

Collection of tax by independent sales contractor

180   (1) An independent sales contractor who sells or provides an exclusive product to a purchaser must levy and collect the tax imposed under section 37 at the time the tax is payable in accordance with section 28.

(2) An independent sales contractor of a direct seller who sells or provides an exclusive product to another independent sales contractor of the direct seller in British Columbia must levy and collect the tax under section 99 (2) at the time the tax is payable in accordance with section 28.

(3) Despite sections 179 (3) and 184, if an independent sales contractor has paid tax imposed under section 99 in respect of an exclusive product, the independent sales contractor may retain the amount collected under subsection (1) or (2) of this section.

(4) Despite sections 179 (3) and 184, if an independent sales contractor has paid tax imposed 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, in relation to an exclusive product and for which the independent sales contractor has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act, the independent sales contractor may retain the amount collected under subsection (1) or (2) of this section.

Collection of tax under section 127

181   If a person referred to in section 127 (1) alleges that the person is exempt under section 127 (3) from tax imposed under that section in relation to a portion of the purchase price, a collector's obligation under section 179 (1) to levy and collect the tax is considered to be met,

(a) if the collector has reason to believe that an estimate made under section 127 (4) in relation to the legal services is reasonable, by levying and collecting the amount of tax payable under section 127 in accordance with the estimate, or

(b) if the collector has reason to believe that an estimate made under section 127 (4) in relation to the legal services is not reasonable, by

(i) making a reasonable estimate, subject to the regulations, of that portion of the purchase price that relates to legal services referred to in section 127 (3) (b), and

(ii) levying and collecting the tax payable under section 127 in accordance with the reasonable estimate made under subparagraph (i) of this paragraph.

Collection of tax on liquor sold under liquor permit

182   (1) If tax is imposed under section 37 in relation to liquor sold under a liquor permit by the holder of the permit, the holder of the permit must levy and collect the tax at the time the tax is payable in accordance with section 28.

(2) Despite sections 179 (3) and 184, if the holder of the permit has paid or remitted all amounts payable by the holder under section 98 in respect of the liquor purchased for sale under the liquor permit, the holder of the permit may retain the amount collected.

Transition — remittance of tax on liquor sold under special occasion licence

182.1   (1) This section applies to a holder of a special occasion licence in relation to liquor sold under the licence if

(a) the licence is issued before April 1, 2013, and

(b) on or after April 1, 2013, the holder of the licence sells the liquor.

(2) Despite sections 179 (3) and 182 (2), the holder of the special occasion licence must remit to the government an amount equal to the amount of tax levied under this Act by the holder in relation to the sale of the liquor, whether or not collected, less the total of

(a) the amount of tax under section 37 previously paid, in accordance with section 98 (1), by the holder of the licence in relation to the purchase of the liquor and for which the holder has not obtained and is not entitled to obtain a refund under this Act, and

(b) the amount of 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 British Columbia as a participating province under Part IX of that Act, previously paid by the holder of the licence in relation to the purchase of the liquor and for which the holder has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act.

(3) Despite section 179 (2), an amount to be remitted under subsection (2) of this section must be remitted to the government on or before the last day of the month after the month in which the special occasion licence expires.

(4) A holder of a special occasion licence who must remit an amount under subsection (2) must file with the director at the time the amount is remitted a return in a form specified by the director.

Collection of tax on liquor sold by auction

182.2   (1) A person, other than a collector, who sells liquor by auction is an agent of the government for the purposes of levying and collecting the tax imposed under section 37 on that sale.

(2) As agent under subsection (1), a person must levy and collect tax as required under this Act.

(3) If tax is imposed under section 37 in relation to liquor sold by auction by a person who is not a collector, the person must levy and collect the tax at the time the tax is payable in accordance with section 28.

(4) A person who must levy and collect tax in accordance with subsection (3) must, on or before the prescribed date and in the prescribed manner, remit to the government amounts of tax levied under that subsection by the person, whether or not collected.

(5) Section 179 (3) does not apply to a person in relation to an amount the person must collect under subsection (3) of this section.

Duties of small seller

183   (1) Subject to section 182 (1), a small seller must not levy or collect tax under this Act.

(2) A small seller must keep records as required by the regulations.

Tax collected deemed to be held in trust for government

184   If a person collects an amount of tax imposed under this Act or collects an amount as if it were tax imposed under this Act,

(a) the person is deemed to hold the amount in trust for the government until the amount is remitted to the government at the time and in the manner required under this Act, and

(b) the amount collected is deemed to be held separate from and does not form a part of the person's money, assets or estate, whether or not the amount collected has in fact been kept separate and apart from either the person's own money or the assets of the estate of the person who collected the amount.

Allowance for collection of tax

185   (1) Subject to subsection (1.1) and the regulations, a registrant who remits tax to the government as required under this Act in relation to a reporting period may deduct from the remittance and retain a prescribed allowance for the reporting period.

(1.1) Subsection (1) does not apply in relation to a remittance of tax imposed under section 123.

(2) Despite any other Act, a person retaining an allowance under this section is not, by retaining the allowance, made ineligible as a member of the Legislative Assembly of British Columbia.

Collector's returns

186   (1) The following persons must file with the director, on or before the prescribed date and in the prescribed manner, a return in a form specified by the director:

(a) a collector;

(b) a person, other than a collector, who collects an amount of tax imposed under this Act, other than an amount of tax imposed in relation to a sale of liquor by auction;

(c) a person, other than a collector, who collects an amount as if it were tax imposed under this Act;

(d) a person, other than a collector, who sells liquor by auction.

(2) At the time of filing a return under subsection (1), the person must submit to the director any information required by the director.

Certificate required for bulk transaction

187   (1) In this section:

"bulk transaction" means any of the following:

(a) a disposition of substantially all of the inventory in British Columbia of a collector's business;

(b) a disposition of substantially all of a collector's tangible personal property or software in British Columbia that is used in the collector's business carried on in British Columbia;

(c) a disposition of an interest in a collector's business carried on in British Columbia;

"collector's business", in relation to a bulk transaction made, or proposed to be made, by a collector, means the collector's business referred to in paragraph (a), (b) or (c), as the case may be, of the definition of "bulk transaction".

(2) If a person purchases tangible personal property, software or an interest in a business from a collector through a bulk transaction without obtaining from the collector a duplicate copy of the certificate obtained under subsection (3), the person must pay to the government an amount equal to the total of all amounts owing under this Act, on the date of the bulk transaction, by the collector in respect of the collector's business.

(3) On application in a form and manner specified by the director, the director may issue a certificate in duplicate to a collector in respect of a proposed bulk transaction if all amounts owing under this Act by the collector in respect of the collector's business have been paid.

(4) An amount payable under subsection (2) in respect of a bulk transaction must be paid on or before the last day of the month after the month in which the bulk transaction occurred.

(5) Despite subsection (4), an amount payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.

Prohibited advertising or other representations

188   A collector or an independent sales contractor must not, directly or indirectly, advertise or hold out or state to the public or to any purchaser or lessee that the tax or any part of it that must be levied and collected under this Act by the collector or independent sales contractor

(a) will be assumed or absorbed by the collector or independent sales contractor,

(b) will not be considered as part of the amount payable by the purchaser or lessee, or

(c) will be refunded.

Liability satisfied if tax collected

189   (1) In this section, "collector" includes an independent sales contractor and a holder of a liquor permit.

(2) If a collector is required to levy and collect tax imposed under this Act, the liability of a person who is required to pay the tax is satisfied if the tax is collected by the collector.

(3) If a collection agent, the Insurance Corporation of British Columbia or a jurisdiction prescribed for the purposes of section 70 (2) collects tax imposed under this Act, the liability of a person who is required to pay the tax is satisfied.

Payment first applied against tax payable

190   (1) In this section, "collector" includes an independent sales contractor and a holder of a liquor permit.

(2) If a collector levies a tax imposed under this Act in respect of a purchase or lease of tangible personal property or a purchase of software or a taxable service, any amount paid to the collector in respect of the purchase or lease is deemed to be first applied against the tax payable in respect of that purchase or lease.

Agreement with federal government

191   (1) The minister may, on behalf of the government, enter into an agreement with the government of Canada or an agent of the government of Canada respecting the administration and enforcement of this Act in respect of tangible personal property that is

(a) brought or sent into British Columbia from outside Canada by a resident taxpayer, or

(b) delivered in British Columbia from outside Canada to a resident taxpayer.

(2) An agreement entered into under subsection (1) must specify the circumstances under which the collection agent may require that a resident taxpayer claiming an exemption from tax must nevertheless pay the tax to the collection agent.

(3) An agreement entered into under subsection (1) may authorize payment to the government of Canada or the agent of the government of Canada in respect of services provided under the agreement.

(4) Payments in respect of the ongoing costs of services provided under the agreement entered into under subsection (1) may be retained by the government of Canada or the agent of the government of Canada out of the amounts collected on behalf of the government of British Columbia.

(5) The minister may pay from the consolidated revenue fund any amount payable by the government under the agreement entered into under subsection (1).

(6) The government of Canada or the agent of the government of Canada may, as agent of the government of British Columbia, act in accordance with the agreement entered into under subsection (1) to

(a) collect tax owing in respect of tangible personal property that is released by a collection agent without payment of all or part of the tax imposed under Division 5 [Property Brought into British Columbia from Outside Canada] of Part 3, and

(b) refund an amount charged or collected by a collection agent that is in excess of the amount of tax payable in respect of the tangible personal property.

Division 3 — Taxpayer Returns

When a person must file a taxpayer return

192   (1) A person who is not a registrant must file a taxpayer return with the director if the person must pay tax imposed under any of the following sections:

(a) section 37 [tax on purchase], but only in relation to tax imposed under section 37 in accordance with section 88 [tax if leased tangible personal property becomes part of real property];

(a.1) section 41 [tax if leased property used in British Columbia during rental period];

(b) section 51 [tax if tangible personal property brought into British Columbia for temporary use];

(b.1) section 51.1 [tax if tangible personal property no longer for temporary use];

(c) section 60 [tax if conveyance purchased in British Columbia for interjurisdictional use];

(d) section 61 [tax if sale and lease-back of conveyance];

(d.1) section 61.1 [tax if sale and lease-back of conveyance for which tax paid under former Act];

(e) section 62 [tax if leased conveyance used in British Columbia];

(f) section 63 [tax if conveyance brought into and used in British Columbia];

(g) section 64 [tax if change in use of conveyance acquired for resale];

(h) section 66 [adjustment of tax];

(i) section 71 [adjustment of tax under section 69];

(i.1) section 80.3 [tax on tangible personal property used to improve real property if contractor obtained refund];

(i.2) section 80.4 [tax if change in use of tangible personal property used to improve real property];

(i.3) section 80.5 [transitional tax on tangible personal property used by contractor to improve real property];

(i.4) and (i.5) [Repealed 2013-1-283.]

(j) section 81 [tax if change in use of property acquired for resale];

(k) section 82 [tax if property used for new purpose];

(k.01) section 82.01 [tax if leased property used for new purpose];

(k.1) section 82.1 [tax on parts or material if property containing parts or material used for new purpose];

(k.2) section 82.2 [tax if conditions for exemption not maintained for specified period];

(k.3) section 82.3 [tax if change in use of vehicle, boat or aircraft exempt from tax under Consumption Tax Rebate and Transition Act];

(l) section 83 [tax if change in use of property acquired for lease];

(m) section 84 [tax if change in use of resulting tangible personal property];

(m.1) section 84.1 [tax if dealer or manufacturer change use of motor vehicle];

(n) section 85 [tax if change in use of prototype];

(o) [Repealed 2013-1-282.]

(p) section 87 [tax if recording exhibited];

(p.1) section 102 [tax on leased property occasionally supplied with operator];

(p.2) section 106 [tax on use of software on device in British Columbia];

(q) section 107 [tax on business use of software on devices in and outside British Columbia];

(r) section 108 [adjustment of tax under section 107];

(s) section 109 [tax if use of software changes];

(s.1) section 109.1 [tax if conditions of exemption for software not maintained for specified period];

(t) section 110 [tax if change in use of resulting software, telecommunication service or tangible personal property];

(u) [Repealed 2013-1-282.]

(u.1) section 117.1 [tax if resulting property used for new purpose];

(v) section 120 [tax if related service provided outside British Columbia];

(v.1) section 120.1 [tax if change in use of related service];

(v.2) section 123.2 [tax if change in use of accommodation purchased for resale];

(v.3) section 123.3 [tax if accommodation used for new purpose];

(v.4) section 130.1 [tax on telecommunication service purchased substantially for resale];

(v.5) section 130.2 [additional tax on telecommunication service purchased substantially for resale];

(v.6) section 130.3 [tax on telecommunication service if no longer substantially for resale];

(v.7) section 132.1 [tax if telecommunication service used for new purpose];

(w) section 133 [tax if motion picture exhibited];

(x) section 187 [certificate required for bulk transaction];

(y) section 222 [responsibility of person having control of property].

(2) A person must file a taxpayer return with the director if the person must pay tax imposed under section 69 [tax if multijurisdictional vehicle licensed] in accordance with section 70 (1) (b).

(3) A person must file a taxpayer return with the director if the person must pay tax imposed under any of the following sections:

(a) section 86 [tax if change in use of property for which refund received under taxation agreement];

(b) section 111 [tax if change in use of software for which refund received under taxation agreement].

Taxpayer return

193   (1) A taxpayer return must be in a form specified by the director.

(2) If a person must file a taxpayer return in relation to tax imposed under this Act, the person must file the taxpayer return on or before the prescribed date and in the prescribed manner.

(3) At the time of filing a taxpayer return, the person must submit to the director any information required by the director.

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