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This Act is current to January 17, 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 14 — Regulations

General regulation-making authority

236  (1) The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.

(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations respecting any matter for which regulations are contemplated by this Act.

(3) The authority to make regulations under another provision of this Act does not limit subsection (1) or (2).

(4) In making a regulation under this Act, the Lieutenant Governor in Council may do one or more of the following:

(a) delegate a matter to a person;

(b) confer a discretion on a person;

(c) make different regulations for different persons, tangible personal property, software, taxable services, places, things, circumstances, uses or transactions, or for different classes of persons, tangible personal property, software, taxable services, places, things, circumstances, uses or transactions;

(d) establish or define classes of persons, tangible personal property, software, taxable services, places, things, circumstances, uses or transactions.

(5) A regulation made on or before March 31, 2016 under this Act may be made retroactive to April 1, 2013 or a later date, and if made retroactive is deemed to have come into force on the specified date.

Regulations in relation to tax payment agreements

237  The Lieutenant Governor in Council may make regulations in relation to tax payment agreements under section 32 as follows:

(a) respecting the circumstances in which a person liable to pay tax must pay the tax to a collector or directly to the government in relation to

(i) a delivery in British Columbia, or a purchase or lease, of tangible personal property to which the agreement applies, or

(ii) a purchase of software to which the agreement applies;

(b) setting or establishing conditions of an agreement;

(c) respecting the relief of a collector from the obligation to levy and collect tax in relation to a purchase or lease of tangible personal property or a purchase of software to which an agreement applies;

(d) respecting the imposition of a penalty for a failure to comply with this Act, the regulations or a term or condition of an agreement.

Regulations in relation to tangible personal property

238  The Lieutenant Governor in Council may make regulations in relation to tangible personal property as follows:

(a) for the purposes of section 25 (2) (a), respecting the determination of the depreciated value of tangible personal property prescribed for the purposes of that section;

(b) respecting the calculation of the tax payable under section 51 [tax if tangible personal property brought into British Columbia for temporary use] in relation to tangible personal property to which section 51 (9) applies;

(c) for the purpose of calculating the tax payable under Division 6 [Conveyances Used Interjurisdictionally] of Part 3 by persons using fleets of interjurisdictional aircraft, interjurisdictional railway rolling stock or interjurisdictional conveyances, as those terms are defined in that Division, prescribing formulas

(i) that are based on the use of those fleets in British Columbia, and

(ii) that those persons may choose to use instead of the formulas applied under that Division;

(d) providing that tax calculated in accordance with a formula prescribed for a fleet be paid in a different manner or at different times from those provided in Division 6 of Part 3;

(d.1) for the purpose of the calculation of tax payable under section 69 (2) [tax if multijurisdictional vehicle licensed],

(i) requiring a person licensing a vehicle in British Columbia under a licence to which a prorating agreement applies to report to the Insurance Corporation of British Columbia the distance the vehicle travelled, in the calculation year immediately preceding the date the licence is issued, in British Columbia and in each other jurisdiction prescribed for the purposes of section 70 (2) [when tax under section 69 must be paid], and

(ii) prescribing a method for determining the travel ratio for a vehicle;

(e) [Repealed 2013-1-302.]

(e.1) for the purpose of calculating the tax payable under section 84.1 (2) to (5), respecting the calculation of tax payable under that section, which may include a calculation based on some or all of the inventory of the dealer or manufacturer;

(f) establishing reporting requirements for the purposes of section 97 [reporting requirements in relation to energy products].

Regulations in relation to software

239  The Lieutenant Governor in Council may make regulations prescribing a period for the purposes of the descriptions of "BC usage" and "total usage" in section 107 (2), which period may be different for BC usage and total usage.

Regulations in relation to accommodation

240  (1) The Lieutenant Governor in Council may make regulations in relation to accommodation as follows:

(a) for the purposes of section 19 (3) [original purchase price of accommodation], respecting the manner by which an amount may be attributed to accommodation that is sold as part of a combination of accommodation, meals and other services;

(a.1) for the purposes of section 26 (6) [purchase price if bundled purchase], respecting the manner by which an amount may be attributed to the purchase of the accommodation to which that section applies as the purchase price of the accommodation;

(b) designating as a designated accommodation area

(i) the area of a municipality,

(ii) all or part of the area of a regional district, or

(iii) an area of British Columbia;

(c) for the purposes of sections 123 (1), 123.2 (3) and 123.3 (3), designating, in relation to a designated accommodation area, a municipality, regional district or eligible entity as a designated recipient;

(d) for the purposes of section 123 (1) and subject to section 123 (2), prescribing the rate of tax that is to apply to accommodation purchased in a designated accommodation area;

(e) for the purpose of section 125 (2) (a), prescribing the purposes for which the amount paid to the designated recipient out of the revenue collected from the tax may be spent by the designated recipient.

(2) The Lieutenant Governor in Council may not make a regulation under subsection (1) (b), (c), (d) or (e) unless the regulation is requested by the municipality, regional district or eligible entity.

(3) The Lieutenant Governor in Council may make regulations establishing conditions or requirements in relation to a request referred to in subsection (2).

(4) Subject to subsection (4.1), the Lieutenant Governor in Council may amend, repeal or replace a regulation made under subsection (1) (b), (c), (d) or (e) whether or not the amendment, repeal or replacement is requested by the municipality, regional district or eligible entity that requested the regulation.

(4.1) The Lieutenant Governor in Council may not amend the rate of tax prescribed in relation to accommodation purchased in a designated accommodation area unless the amendment is requested by the designated recipient.

(5) The Lieutenant Governor in Council may not make a regulation under subsection (1) (c) designating more than one municipality, regional district or eligible entity in relation to a designated accommodation area.

Regulations in relation to exemptions

241  (1) Despite any other provision of this Act, the Lieutenant Governor in Council may make regulations providing for exemptions from one or more provisions of this Act or a regulation made under it, including, without limitation, regulations doing one or more of the following:

(a) exempting a person from a requirement to levy, collect, remit or pay all or a portion of tax imposed under this Act;

(b) exempting, in whole or in part, any tangible personal property, software or taxable service from taxation under this Act;

(c) establishing circumstances in which an exemption applies;

(d) setting conditions of, or limitations on, the application of an exemption.

(2) For the purposes of section 137 [taxable component sold with a non-taxable component for single price], the Lieutenant Governor in Council may make regulations setting conditions of, or limitations on, the application of an exemption under that section.

Regulations in relation to refunds

242  (1) For the purposes of section 162 [refunds authorized or required under regulations], the Lieutenant Governor in Council may make regulations providing for a refund of all or part of an amount paid or remitted under this Act, including, without limitation, regulations doing one or more of the following:

(a) permitting or requiring the payment of a refund to a person of an amount paid or remitted under this Act by the person;

(a.1) permitting or requiring the payment of a refund, to an eligible charity or a parents' advisory council, of an amount paid under this Act by a person;

(b) establishing circumstances in which a refund may or must be paid;

(c) setting conditions of, or limitations on, the payment of a refund.

(2) The Lieutenant Governor in Council may make regulations respecting applications for a refund under section 165.

(3) The Lieutenant Governor in Council may make regulations respecting the repayment of all or part of a refund obtained under this Act, including, without limitation, regulations doing one or more of the following:

(a) requiring a person to repay a refund paid to the person;

(b) establishing circumstances in which a refund must be repaid;

(c) setting conditions of, or limitations on, the repayment of a refund.

(4) For the purposes of section 75.2 [refund from Insurance Corporation of British Columbia authorized under regulations], the Lieutenant Governor in Council may make regulations providing for a refund of all or part of an amount paid as tax under Division 6 of Part 3, including, without limitation, regulations doing one or more of the following:

(a) permitting the payment of a refund to a person of an amount paid under Division 6 of Part 3 by the person;

(b) establishing circumstances in which a refund may be paid;

(c) setting conditions of, or limitations on, the payment of a refund.

Regulations in relation to refunds and credits in relation to exclusive products

243  The Lieutenant Governor in Council may make regulations providing for a refund or credit in relation to tax collected, remitted or paid on the sale of exclusive products, including, without limitation, regulations doing one or more of the following:

(a) permitting or requiring the payment of a refund or credit by the director or by a direct seller;

(b) establishing circumstances in which a refund or credit may or must be paid;

(c) setting conditions of, or limitations on, the payment of a refund or credit.

Regulations in relation to claims of solicitor-client privilege

244  (0.1) In this section, "client" means a particular client or a particular former client.

(1) This section applies in relation to a record or a part of a record

(a) that is in the possession of a lawyer and that is about to be inspected, audited or examined under this Act or about to be seized under a warrant in relation to an offence under this Act, and

(b) for which the lawyer at that time makes a claim of solicitor-client privilege for a client of the lawyer in relation to the record or part of the record.

(2) The Lieutenant Governor in Council may make regulations in relation to a record or a part of a record referred to in subsection (1) as follows:

(a) establishing procedures for allowing a record or part of a record to be retained or seized and to be held in a secure manner until

(i) the claim of solicitor-client privilege is waived by the client, or

(ii) the claim is determined, or the record or part of the record is otherwise dealt with, on application to the Supreme Court in accordance with the regulations;

(b) establishing a right to apply to the Supreme Court to resolve a claim of solicitor-client privilege regarding a record or part of a record retained or seized under paragraph (a) and establishing how the court is to deal with such an application.

Regulations specifying tax for coin-operated purchases

245  (1) The Lieutenant Governor in Council may make regulations specifying the amount of tax payable on a purchase referred to in subsection (2).

(2) Despite any other section of this Act, if the purchase price for tangible personal property, software or a taxable service that is taxable under this Act is to be paid by coin or other legal tender because of the equipment by or through which the purchase is made, the Lieutenant Governor in Council may, by regulation, specify the amount of tax payable on the purchase in an amount that is equal to or less than the amount that would otherwise be payable under this Act.

Other regulations

246  The Lieutenant Governor in Council may make regulations doing one or more of the following:

(a) defining any word or expression used but not defined in this Act;

(b) respecting the method and manner of collection, remittance or payment of tax imposed under this Act and other conditions or requirements affecting collection, remittance or payment of tax imposed under this Act;

(c) respecting estimates in relation to legal services for the purposes of section 127 (4) [tax if legal services provided to British Columbia resident] or 181 [collection of tax under section 127];

(d) for the purposes of section 185 [allowance for collection of tax], setting conditions of, or limitations on, the deduction of a prescribed allowance;

(e) respecting the duties of collectors and persons who are required to file returns for the remittance or payment of tax imposed under this Act;

(f) respecting records to be kept by

(i) a person who is required to levy, collect, remit or pay tax under this Act or who is exempt from paying tax under this Act,

(ii) [Repealed 2015-8-81.]

(iii) a small seller, and

(iv) a person, other than a person referred to in subparagraph (i) or (iii), who,

(A) in the ordinary course of the person's business, sells or provides tangible personal property, software or a taxable service in British Columbia or leases tangible personal property in British Columbia,

(B) is an agent of a person described in clause (A),

(C) provides prescribed services to a person referred to in clause (A) or (B) in relation to the tangible personal property, software or taxable service that the person referred to in clause (A) sells, provides or leases, or

(D) is an agent of a person described in clause (C),

including, without limitation, the form and manner of the records and the length of time they are to be retained by the person;

(g) respecting requirements to display the amount of tax levied under this Act on a receipt or other document that may be issued by a person who is required to levy tax under this Act;

(h) respecting fees for certificates under sections 187 [certificate required for bulk transaction] and 222 [responsibility of person having control of property], including setting the fee and the time and manner of payment of the fee;

(i) prescribing interest rates and the manner of calculating interest for the purposes of this Act;

(j) prescribing for a contravention of a regulation a penalty not exceeding the maximum fine or term of imprisonment, or both, set out in section 230 [offences and penalties].

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