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B.C. Reg. 93/2013
O.C. 127/2013
Deposited March 1, 2013
effective May 1, 2013
This consolidation is current to July 18, 2017.
Link to Point in Time

Provincial Sales Tax Act

Designated Accommodation
Area Tax Regulation

[includes amendments up to B.C. Reg. 89/2017, July 1, 2017]

Contents
1Definition
2Designated accommodation areas
3Designated recipients
4Rate of tax
5Prescribed purposes
5.1Prescribed purposes — District of Saanich
6Repeals
Schedule 1
Schedule 2
Schedule 2.1
Schedule 3

Definition

1  In this regulation, "Act" means the Provincial Sales Tax Act.

Designated accommodation areas

2  (1) The area of a municipality set out in column 1 of the table in Schedule 1 is designated as a designated accommodation area for the purposes of the Act.

(2) The part of the area of a regional district set out in column 1 of the table in Schedule 2, or the area of the regional district set out in column 1 of that table if no part is specified, is designated as a designated accommodation area for the purposes of the Act.

(3) The area of British Columbia set out in column 1 of the table in Schedule 2.1 is designated as a designated accommodation area for the purposes of the Act.

[am. B.C. Regs. 195/2013, s. 1; 100/2016, App. 2, s. 1; 89/2017, s. 1.]

Designated recipients

3  For the purposes of sections 123 (1), 123.2 (3) and 123.3 (3) of the Act, the municipality, regional district or eligible entity set out in column 2 of the table in Schedule 1, 2 or 2.1 is designated as the designated recipient in relation to the designated accommodation area set out in column 1 of the table.

[am. B.C. Regs. 195/2013, s. 2; 215/2013, App. 2, s. 1; 100/2016, App. 2, s. 2.]

Rate of tax

4  For the purposes of section 123 (1) of the Act, in respect of a designated accommodation area set out in column 1 of the table in Schedule 1, 2 or 2.1, the rate of tax that applies to accommodation purchased in the designated accommodation area is the rate set out in column 3 opposite that designated accommodation area.

[en. B.C. Reg. 162/2015, s. 1; am. B.C. Reg. 100/2016, App. 2, s. 2.]

Prescribed purposes

5  (1) Subject to subsection (1.1), for the purposes of section 125 (2) of the Act, tourism marketing, programs and projects are the prescribed purposes for which a designated recipient designated under section 3 of this regulation may spend the money paid to the designated recipient under section 125 (1) of the Act.

(1.1) Tourism marketing, programs and projects prescribed by subsection (1) may include, but may not be limited to, sport hosting marketing, programs and projects.

(2) For the purposes of section 125 (2) of the Act, Schedule 3 prescribes purposes for which a designated recipient designated under section 3 of this regulation may spend the money paid to the designated recipient under section 125 (1) of the Act and that are in addition to the purposes prescribed by subsection (1) of this section.

[am. B.C. Regs. 215/2013, App. 2, s. 2; 100/2016, App. 1, s. 1.]

Prescribed purposes — District of Saanich

5.1  Despite section 5, for the purposes of section 125 (2) of the Act, destination marketing and tourism promotion, under the auspices of the Sales and Marketing Committee administered by Tourism Victoria, are the prescribed purposes for which The Corporation of the District of Saanich may spend the money paid to it under section 125 (1) of the Act.

[en. B.C. Reg. 215/2013, App. 2, s. 3.]

Repeals

6  The table in Schedule 1, 2 or 2.1 is amended by repealing an item in the table effective on the date set out in column 4 of the table for the item.

[am. B.C. Regs. 195/2013, s. 3; 162/2015, s. 2; 100/2016, App. 2, s. 2.]

Schedule 1

[en. B.C. Reg. 275/2016, App. 3; am. B.C. Regs. 41/2017, App. 1, s. 1 and App. 2; 275/2016, App. 4, s. 1; 41/2017, App. 3; 89/2017, ss. 2 and 3.]

(sections 2, 3, 4 and 6)

Item Column 1
Designated
Accommodation Area
Column 2
Designated Recipient
Column 3
Rate of Tax
Column 4
Repeal Date
1City of AbbotsfordCity of Abbotsford2%May 1, 2018
2City of BurnabyCity of Burnaby2%June 1, 2019
3City of Campbell RiverCity of Campbell River3%March 1, 2022
4City of CastlegarCity of Castlegar2%January 1, 2020
5City of ChilliwackCity of Chilliwack3%January 1, 2022
6City of CourtenayThe Corporation of the City of Courtenay2%March 1, 2018
7City of KamloopsCity of Kamloops3%July 1, 2022
8City of KelownaCity of Kelowna3%July 1, 2022
9City of KimberleyCity of Kimberley2%April 1, 2022
10City of LangfordCity of Langford2%November 1, 2018
11City of LangleyCity of Langley2%November 1, 2017
12City of NanaimoCity of Nanaimo2%April 1, 2020
13City of North Vancouver
and District of North Vancouver
Vancouver's North Shore
Tourism Association
2%February 1, 2022
14City of PentictonThe Corporation of the City of Penticton2%July 1, 2022
15City of Prince GeorgeCity of Prince George3%July 1, 2022
16City of Prince RupertCity of Prince Rupert2%
17City of RevelstokeCity of Revelstoke2%May 1, 2018
18City of RichmondCity of Richmond3%July 1, 2022
19City of RosslandTourism Rossland Society3%November 1, 2021
19.1City of Salmon ArmCity of Salmon Arm2%June 1, 2022
20Repealed. [B.C. Reg. 93/2013, s. 6.]
21City of VancouverGreater Vancouver Convention
and Visitors Bureau, also
known as Tourism Vancouver
3%
22City of VernonThe Corporation of the City of Vernon2%March 1, 2020
23City of VictoriaGreater Victoria Visitors and
Convention Bureau, also
known as Tourism Victoria
3%January 1, 2022
24District of Oak BayThe Corporation of the District of Oak Bay2%
25District of Port HardyDistrict of Port Hardy3%July 1, 2022
26District of SaanichThe Corporation of the District of Saanich 2%
27District of SquamishDistrict of Squamish2%November 1, 2019
28District of TofinoDistrict of Tofino3%June 1, 2022
29District of UclueletDistrict of Ucluelet2%June 1, 2018
30District of WellsDistrict of Wells2%June 1, 2019
31Resort Municipality of Whistler Resort Municipality of Whistler2%
32Sun Peaks Mountain Resort MunicipalitySun Peaks Mountain Resort Association3%November 1, 2021
33Town of OsoyoosTown of Osoyoos2% December 1, 2017
34Town of Port McNeillTown of Port McNeill2%January 1, 2020
35Town of SmithersTown of Smithers3%
36Township of LangleyThe Corporation of the Township of Langley2%November 1, 2017
37Village of Alert BayThe Corporation of the Village of Alert Bay2%January 1, 2020
38Village of Harrison Hot SpringsVillage of Harrison Hot Springs3%January 1, 2022
39Village of ValemountVillage of Valemount2%August 1, 2022

Schedule 2

[en. B.C. Reg. 215/2013, App. 2, s. 4; am. B.C. Regs. 6/2014; 64/2014; 198/2014; 260/2014, s. 2; 20/2015, s. 2; 162/2015, s. 4; 220/2016, App. 1, s. 2; 275/2016, App. 2, ss. 2 and 3; 89/2017, ss. 4 to 6.]

(sections 2, 3, 4 and 6)

ItemColumn 1
Designated
Accommodation Area
Column 2
Designated Recipient
Column 3
Rate of Tax
Column 4
Repeal Date
1that part of the Regional District of Central Kootenay consisting of the City of Nelson, the Village of Kaslo and Electoral Areas D, E and FNelson Kootenay Lake Tourism Society2%March 1, 2020
2that part of the Columbia Shuswap Regional District consisting of the Town of Golden and Electoral Area A not including Yoho National ParkTourism Golden Association2%July 1, 2022
3that part of the Comox Valley Regional District described in section 3 of this ScheduleMount Washington Resort Association2%January 1, 2020
4that part of the Regional District of East Kootenay consisting of the City of Fernie and the portion of Electoral Area A described in section 2.1 of this ScheduleTourism Fernie Society2%February 1, 2022
5that part of the Regional District of East Kootenay consisting of the District of Invermere and that part of the area of the Regional District of East Kootenay described in section 2 of this ScheduleRegional District of East Kootenay 2%February 1, 2019
6that part of the Regional District of East Kootenay consisting of the Village of Radium Hot Springs and those parts of the area of the Regional District of East Kootenay described in section 2.2 of this ScheduleRegional District of East Kootenay2%August 1, 2022
7that part of the Thompson-Nicola Regional District consisting of the District of Barriere and Electoral Areas O and PLower North Thompson Tourism Society2%February 1, 2020
8that part of the area of the Regional District of Kootenay Boundary Electoral Area E described in section 1 of this ScheduleTourism Big White Society2%November 1, 2018
9that part of the Regional District of Mount Waddington consisting of the Village of Port Alice and Electoral Areas A, B, C and DRegional District of Mount Waddington2%January 1, 2020
10that part of the Regional District of Nanaimo consisting of the City of Parksville, the Town of Qualicum Beach and Electoral Areas E, F, G and HParksville Qualicum Beach Tourism Association2%May 1, 2019
11that part of the Thompson-Nicola Regional District consisting of the District of Clearwater and Electoral Area ATourism Wells Gray Association2%November 1, 2021
12Cowichan Valley Regional DistrictCowichan Valley Regional District2%July 1, 2022

Regional District of Kootenay Boundary — Big White Ski Resort controlled recreation area

1  For the purposes of the table in this Schedule, that part of the area of the Regional District of Kootenay Boundary Electoral Area E is the area within the following described boundaries:

Commencing at a point on the east side of the Big White Road right of way that is located 5 862 m, more or less, on a bearing of 312°33'31" from the northwest corner of DL 4109s, SDYD;

thence southerly along the east side of the Big White Road right of way to a point located 2 885 m, more or less, on a bearing of 265°46'26" from the northwest corner of DL 4109s, SDYD;

thence southwesterly along the Pit Road right of way to a point located 3 355 m, more or less, on a bearing of 259°28'59" from the northwest corner of DL 4109s, SDYD;

thence on a bearing of 180°00'00" a distance of 1 110 m, more or less;

thence on a bearing of 90°00'00" a distance of 7 300 m, more or less;

thence on a bearing of 0°00'00" a distance of 4 000 m, more or less;

thence on a bearing of 270°00'00" a distance of 3 000 m, more or less, to the southeast corner of the Big White Mountain Ecological Reserve;

thence westerly and northerly along the existing southerly boundary of the Big White Mountain Ecological Reserve to a point located 4 225 m, more or less, on a bearing of 326°51'19" from the northwest corner of DL 4109s, SDYD;

thence on a bearing of 279°20'37" a distance of 4 000 m, more or less, to the point of commencement.

Regional District of East Kootenay — Panorama Mountain Resort area

2  For the purposes of the table in this Schedule, that part of the area of the Regional District of East Kootenay is the area within the following described boundaries:

Commencing at the intersection of 50°27'53.49" north latitude and 116°13'8.166" west longitude;

thence southerly to the intersection of 50°26'3.37" north latitude and 116°13'9.67" west longitude;

thence westerly to the intersection of 50°26'4.105" north latitude and 116°15'25.62" west longitude;

thence northerly to the intersection of 50°27'54.22" north latitude and 116°15'24.20" west longitude;

thence easterly to the intersection of 50°27'53.68" north latitude and 116°14'52.19" west longitude;

thence northerly to the intersection of 50°28'6.75" north latitude and 116°14'52.16" west longitude;

thence easterly to the intersection of 50°28'6.73" north latitude and 116°14'9.21" west longitude;

thence southerly to the intersection of 50°27'53.47" north latitude and 116°14'9.12" west longitude;

thence easterly to the point of commencement.

Regional District of East Kootenay —
Fernie Area

2.1  For the purposes of the table in this Schedule, the portion of area of the Regional District of East Kootenay consisting of Electoral Area A is the area within the following described boundaries:

Commencing at the intersection of 49°31'54.7" north latitude and 115°1'52.1" west longitude;

thence southwesterly to the intersection of 49°31'52.2" north latitude and 115°1'53.8" west longitude;

thence southeasterly to the intersection of 49°31'48.1" north latitude and 115°l'52.5" west longitude;

thence southwesterly to the intersection of 49°31'42.0" north latitude and 115°l'59.2" west longitude;

thence easterly to the intersection of 49°31'42.0" north latitude and 115°l'57.4" west longitude;

thence southwesterly to the intersection of 49°31'40.3" north latitude and115°l'58.4" west longitude;

thence southeasterly to the intersection of 49°31'27.6" north latitude and 115°l'53.7" west longitude;

thence southwesterly to the intersection of 49°30'56.9" north latitude and 115°2'28.7" west longitude;

thence southwesterly to the intersection of 49°30'46.5" north latitude and 115°2'5.9" west longitude;

thence southwesterly to the intersection of 49°28'58.8" north latitude and 115°2'6.3" west longitude;

thence northeasterly to the intersection of 49°28'58.9" north latitude and 115°3'50.5" west longitude;

thence southwesterly to the intersection of 49°28'54.8" north latitude and 115°3'52.2" west longitude;

thence southwesterly to the intersection of 49°28'49.2" north latitude and115°3'53.3" west longitude;

thence southwesterly to the intersection of 49°28'39.7" north latitude and 115°3'58.3" west longitude;

thence northeasterly to the intersection of 49°28'40.5" north latitude and 115°3'55.2" west longitude;

thence southeasterly to the intersection of 49°28'35.2" north latitude and 115°3'52.1" west longitude;

thence northeasterly to the intersection of 49°28'37.1" north latitude and 115° 3'44.3" west longitude;

thence southeasterly to the intersection of 49°27'42.5" north latitude and 115°3'12.2" west longitude;

thence southwesterly to the intersection of 49°27'21.6" north latitude and 115°3'5.2" west longitude;

thence southeasterly to the intersection of 49°26'28.5" north latitude and 115°2'44.0" west longitude;

thence southeasterly to the intersection of 49°26'12.2" north latitude and 115°2'36.5" west longitude;

thence northeasterly to the intersection of 49°26'2.8" north latitude and 115°2'30.5" west longitude;

thence southeasterly to the intersection of 49°25'56.6" north latitude and 115°2'25.1" west longitude;

thence southwesterly to the intersection of 49°25'33.2" north latitude and 115°2'8.7" west longitude;

thence southeasterly to the intersection of 49°25'25.7" north latitude and 115°l'57.0" west longitude;

thence southeasterly to the intersection of 49°25'19.5" north latitude and 115°1'48.7" west longitude;

thence southeasterly to the intersection of 49°25'11.5" north latitude and 115°1'35.9" west longitude;

thence southeasterly to the intersection of 49°25'0.9" north latitude and 115°1'28.6" west longitude;

thence southeasterly to the intersection of 49°24'55.5" north latitude and 115°l'27.5" west longitude;

thence southwesterly to the intersection of 49°24'0.7" north latitude and 115°3'56.1" west longitude;

thence northwesterly to the intersection of 49°27'8.6" north latitude and 115°7'46.8" west longitude;

thence northeasterly to the intersection of 49°28'1.1" north latitude and 115°7'44.7" west longitude;

thence northwesterly to the intersection of 49°28'5.1" north latitude and 115°7'59.4" west longitude;

thence northwesterly to the intersection of 49°28'5.6" north latitude and 115°8'10.3" west longitude;

thence northwesterly to the intersection of 49°28'10.3" north latitude and 115°8'27.8" west longitude;

thence northwesterly to the intersection of 49°28'12.2" north latitude and 115°8'31.1" west longitude;

thence northwesterly to the intersection of 49°28'13.3" north latitude and 115°8'40.1" west longitude;

thence northwesterly to the intersection of 49°28'16.9" north latitude and 115°8'49.8" west longitude;

thence northwesterly to the intersection of 49°28'22.3" north latitude and 115°8'54.7" west longitude;

thence northwesterly to the intersection of 49°28'30.9" north latitude and 115°9'0.7" west longitude;

thence northwesterly to the intersection of 49°28'35.3" north latitude and 115°9'5.8" west longitude;

thence northwesterly to the intersection of 49°28'36.6" north latitude and 115°9'22.5" west longitude;

thence westerly to the intersection of 49°28'36.6" north latitude and 115°9'33.1" west longitude;

thence northwesterly to the intersection of 49°28'40.0" north latitude and 115°9'44.4" west longitude;

thence northwesterly to the intersection of 49°28'45.4" north latitude and 115°9'58.9" west longitude;

thence northwesterly to the intersection of 49°28'47.8" north latitude and 115°10'2.8" west longitude;

thence northwesterly to the intersection of 49°28'51.4" north latitude and 115°10'5.5" west longitude;

thence northwesterly to the intersection of 49°28'55.6" north latitude and 115°10'9.9" west longitude;

thence northwesterly to the intersection of 49°28'57.2" north latitude and 115°10'14.4" west longitude;

thence northwesterly to the intersection of 49°28'57.9" north latitude and 115°10'20.4" west longitude;

thence southwesterly to the intersection of 49°28'56.6" north latitude and 115°10'30.6" west longitude;

thence southwesterly to the intersection of 49°28'55.1" north latitude and 115°10'40.5" west longitude;

thence southwesterly to the intersection of 49°28'52.6" north latitude and 115°10'47.2" west longitude;

thence northwesterly to the intersection of 49°28'52.8" north latitude and 115°10'48.9" west longitude;

thence northwesterly to the intersection of 49°28'54.5" north latitude and 115°10'52.4" west longitude;

thence northwesterly to the intersection of 49°28'55.9" north latitude and 115°10'57.9" west longitude;

thence northwesterly to the intersection of 49°28'58.5" north latitude and 115°11'10.7" west longitude;

thence northwesterly to the intersection of 49°29'3.7" north latitude and 115°11'26.2" west longitude;

thence northwesterly to the intersection of 49°29'8.0" north latitude and 115°11'37.7" west longitude;

thence southwesterly to the intersection of 49°29'19.0" north latitude and 115°11'59.1" west longitude;

thence northwesterly to the intersection of 49°29'19.5" north latitude and 115°12'5.4" west longitude;

thence northeasterly to the intersection of 49°29'30.1" north latitude and 115°12'4.9" west longitude;

thence northwesterly to the intersection of 49°29'30.2" north latitude and 115°12'50.2" west longitude;

thence northeasterly to the intersection of 49°31'40.2" north latitude and 115°12'47.7" west longitude;

thence northeasterly to the intersection of 49°31'40.3" north latitude and 115°8'9.7" west longitude;

thence northwesterly to the intersection of 49°29'45.3" north latitude and 115°8'11.0" west longitude;

thence northeasterly to the intersection of 49°29'45.6" north latitude and 115°8'4.7" west longitude;

thence southeasterly to the intersection of 49°29'44.7" north latitude and 115°5'26.2" west longitude;

thence northeasterly to the intersection of 49°29'55.3" north latitude and 115°5'25.4" west longitude;

thence easterly to the intersection of 49°29'55.3" north latitude and 115°5'16.4" west longitude;

thence northerly to the intersection of 49°30'2.1" north latitude and 115°5'16.4" west longitude;

thence westerly to the intersection of 49°30'2.1" north latitude and 115°5'6.1" west longitude;

thence southeasterly to the intersection of 49°30'0.0" north latitude and 115°5'5.9" west longitude;

thence northeasterly to the intersection of 49°30'1.3" north latitude and 115°5'5.1" west longitude;

thence easterly to the intersection of 49°30'1.3" north latitude and 115°5'3.0" west longitude;

thence northerly to the intersection of 49°30'21.5" north latitude and 115°5'3.0" west longitude;

thence easterly to the intersection of 49°30'21.5" north latitude and 115°4'52.9" west longitude;

thence northeasterly to the intersection of 49°31'29.4" north latitude and 115°4'52.6" west longitude;

thence southwesterly to the intersection of 49°31'29.3" north latitude and 115°5'22.8" west longitude;

thence northerly to the intersection of 49°32'20.9" north latitude and 115°5'22.8" west longitude;

thence easterly to the intersection of 49°32'20.9" north latitude and 115°4'10.4" west longitude;

thence southwesterly to the intersection of 49°31'42.2" north latitude and 115°4'10.5" west longitude;

thence southeasterly to the intersection of 49°31'42.1" north latitude and 115°3'10.9" west longitude;

thence northeasterly to the intersection of 49°31'55.8" north latitude and 115°3'10.8" west longitude;

thence westerly to the intersection of 49°31'55.8" north latitude and 115°3'11.3" west longitude;

thence northwesterly to the intersection of 49°32'8.7" north latitude and 115°3'11.8" west longitude;

thence easterly to the intersection of 49°32'8.7" north latitude and 115°3'10.7" west longitude;

thence southeasterly to the intersection of 49°32'32.5" north latitude and 115°3'10.3" west longitude;

thence easterly to the intersection of 49°32'32.5" north latitude and 115°2'29.9" west longitude;

thence northeasterly to the intersection of 49°33'11.3" north latitude and 115°2'27.7" west longitude;

thence northeasterly to the intersection of 49°33'11.6" north latitude and 115°0'27.4" west longitude;

thence southeasterly to the intersection of 49°32'53.3" north latitude and 115°0'27.0" west longitude;

thence southwesterly to the intersection of 49°32'48.9" north latitude and 115°0'39.0" west longitude;

thence southwesterly to the intersection of 49°32'46.4" north latitude and 115°0'50.1" west longitude;

thence southwesterly to the intersection of 49°32'43.5" north latitude and 115°0'55.3" west longitude;

thence southwesterly to the intersection of 49°32'41.3" north latitude and 115°1'6.7" west longitude;

thence southwesterly to the intersection of 49°32'38.8" north latitude and 115°1'14.6" west longitude;

thence southwesterly to the intersection of 49°32'36.8" north latitude and 115°1'17.1" west longitude;

thence southwesterly to the intersection of 49°32'34.5" north latitude and 115°1'17.4" west longitude;

thence southeasterly to the intersection of 49°32'33.0" north latitude and 115°1'16.4" west longitude;

thence southwesterly to the intersection of 49°32'31.8" north latitude and 115°1'16.6" west longitude;

thence southeasterly to the intersection of 49°32'28.4" north latitude and 115°1'13.0" west longitude;

thence southwesterly to the intersection of 49°32'23.6" north latitude and 115°1'13.6" west longitude;

thence southeasterly to the intersection of 49°32'20.4" north latitude and 115°1'12.7" west longitude;

thence southwesterly to the intersection of 49°32'17.2" north latitude and 115°1'17.6" west longitude;

thence southwesterly to the intersection of 49°32'14.1" north latitude and 115°1'20.9" west longitude;

thence northwesterly to the intersection of 49°32'6.0" north latitude and 115°1'26.5" west longitude;

thence southwesterly to the intersection of 49°32'2.5" north latitude and 115°1'30.5" west longitude;

thence southwesterly to the intersection of 49°31'58.7" north latitude and 115°1'37.7" west longitude;

thence southwesterly to the intersection of 49°31'57.0" north latitude and 115°1'48.4" west longitude;

thence southwesterly to the point of commencement.

Regional District of East Kootenay — Radium Hot Springs area

2.2  For the purposes of the table in this Schedule, the parts of the area of the Regional District of East Kootenay are the areas within the following described boundaries:

Firstly: commencing at the intersection of 50°36'13.7" north latitude and 116°2'0.9" west longitude;

thence southerly to the intersection of 50°35'48.2" north latitude and 116°2'1.3" west longitude;

thence westerly to the intersection of 50°35'48.3" north latitude and 116°2'22.2" west longitude;

thence southerly to the intersection of 50°35'34.8" north latitude and 116°2'22.8" west longitude;

thence westerly to the intersection of 50°35'35.0" north latitude and 116°3'23.8" west longitude;

thence northerly to the intersection of 50°35'50.0" north latitude and 116°3'23.7" west longitude;

thence westerly to the intersection of 50°35'49.8" north latitude and 116°3'55.7" west longitude;

thence northeasterly to the intersection of 50°35'56.6" north latitude and 116°3'55.1" west longitude;

thence northwesterly to the intersection of 50°36'6.0" north latitude and 116°3'56.6" west longitude;

thence northwesterly to the intersection of 50°36'20.8" north latitude and 116°4'0.9" west longitude;

thence northwesterly to the intersection of 50°36'24.1" north latitude and 116°4'3.6" west longitude;

thence northwesterly to the intersection of 50°36'26.3" north latitude and 116°4'6.7" west longitude;

thence northwesterly to the intersection of 50°36'32.9" north latitude and 116°4'20.7" west longitude;

thence easterly to the intersection of 50°36'32.9" north latitude and 116°4'5.2" west longitude;

thence northerly to the intersection of 50°36'41.2" north latitude and 116°4'5.8" west longitude;

thence easterly to the intersection of 50°36'40.4" north latitude and 116°2'41.5" west longitude;

thence southerly to the intersection of 50°36'14.2" north latitude and 116°2'42.0" west longitude;

thence easterly to the point of commencement.


Secondly: commencing at the intersection of 50°38'10.8" north latitude and 116°2'28.2" west longitude;

thence easterly to the intersection of 50°38'10.8" north latitude and 116°2'25.2" west longitude;

thence southerly to the intersection of 50°38'8.7" north latitude and 116°2'25.3" west longitude;

thence southeasterly to the intersection of 50°38'7.2" north latitude and 116°2'24.1" west longitude;

thence southwesterly to the intersection of 50°38'6.4" north latitude and 116°2'26.6" west longitude;

thence northwesterly to the intersection of 50°38'8.1" north latitude and 116°2'28.3" west longitude;

thence northerly to the point of commencement.

Comox Valley Regional District — Mount Washington Resort area

3  For the purposes of the table in this Schedule, that part of the area of the Comox Valley Regional District is the area within the following described boundaries:

Commencing at the most northerly deflection point in the boundary of Lot 1, Plan VIP71771;

thence following the perimeter boundary of said Lot 1 on a bearing of 106°54'30" for 385 m, more or less to the intersection with the present natural boundary of McKay Lake;

thence in a southwesterly direction following the present natural boundary of McKay Lake for 298 m, more or less to the intersection with Lot 1, Plan VIP71771 and Block 1223, Plan VIP43723;

thence following the perimeter boundary of Lot 1, Plan VIP71771 on a bearing of 213°50'00" for 881 m, more or less;

thence 151°03'20" for 113 m, more or less;

thence 114°20'30" for 167 m, more or less;

thence 66°28'20" for 39 m, more or less;

thence 142°58'20" for 103 m, more or less;

thence 190°20'40" for 54 m, more or less to the intersection with Lot 1, Plan VIP32970;

thence following the perimeter boundary of Lot 1, Plan VIP32970 on a bearing of 130°13'30" for 959 m, more or less, to the intersection with Block 1469, Plan VIP43722;

thence following the perimeter boundary of Block 1469, Plan VIP43722 on a bearing of 130°13'30" for 161 m, more or less;

thence 201°32'40" for 1 560 m, more or less;

thence 79°39'20" for 82 m, more or less;

thence 106°04'0" for 348 m, more or less;

thence 146°03'00" for 151 m, more or less;

thence 169°37'20" for 172 m, more or less;

thence 314°10'00" for 451 m, more or less;

thence 278°14'10" for 218 m, more or less;

thence 248°57'00" for 289 m, more or less to the intersection with Lot 1, Plan VIP32970;

thence following the perimeter boundary of Lot 1, Plan VIP32970 on a bearing of 239°57'30" for 259 m, more or less, to the intersection with Block 1465, Plan VIP41883;

thence following the perimeter boundary of Block 1465, Plan VIP41883 on a bearing of 309°00'50" for 228 m, more or less;

thence 311°43'10" for 200 m, more or less;

thence 312°29'30" for 130 m, more or less;

thence 297°40'0" for 165 m, more or less;

thence 310°47'30" for 453 m, more or less;

thence 345°13'50" for 84 m, more or less;

thence 308°48'50" for 156 m, more or less;

thence 346°15'50" for 63 m, more or less;

thence 270°00'00" for 26 m, more or less;

thence 0°00'40" for 223 m, more or less;

thence 328°04'40" for 12 m, more or less;

thence 356°56'20" for 82 m, more or less;

thence 352°14'30" for 21 m, more or less;

thence 332°48'50" for 47 m, more or less;

thence 324°50'00" for 39 m, more or less;

thence 308°32'10" for 64 m, more or less;

thence 300°35'00" for 59 m, more or less;

thence 287°23'20" for 61 m, more or less;

thence 297°28'50" for 90 m, more or less;

thence 290°56'40" for 30 m, more or less;

thence 212°18'20" for 27 m, more or less;

thence 303°49'20" for 16 m, more or less;

thence 218°41'00" for 19 m, more or less to the intersection with Lot 1, Plan VIP71771;

thence following the perimeter boundary of Lot 1, Plan VIP71771 on a bearing of 299°53'30" for 51 m, more or less, to the point of intersection with Lot A, Plan VIP80882;

thence following the perimeter boundary of Lot A, Plan VIP80882 on a bearing of 320°46'50" for 16 m, more or less;

thence 16°33'40" for 109 m, more or less;

thence 286°01'10" for 30 m, more or less;

thence 235°24'00" for 87 m, more or less;

thence 144°41'20" for 77 m, more or less, to the intersection with Lot A, Plan VIP71655, Lot 1, Plan VIP71771 and Lot A, Plan VIP80882;

thence following the perimeter boundary of Lot 1, Plan VIP71771 on a bearing of 287°02'50" a distance of 72 m, more or less;

thence 304°57'10" for 99 m, more or less;

thence 330°39'30" for 95 m, more or less;

thence 303°46'40" for 35 m, more or less;

thence 292°51'50" for 26 m, more or less;

thence 50°26'20" for 114 m, more or less;

thence 9°41'50" for 31 m, more or less;

thence 307°25'40" for 37 m, more or less;

thence 318°21'10" for 76 m, more or less;

thence 332°56'30" for 129 m, more or less;

thence 333°25'0" for 98 m, more or less;

thence 63°45'10" for 312 m, more or less;

thence 46°56'40" for 136 m, more or less;

thence 322°15'10" for 157 m, more or less;

thence 354°51'00" for 95 m, more or less;

thence 325°16'50" for 265 m, more or less;

thence 65°57'20" for 126 m, more or less;

thence 324°29'20" for 79 m, more or less;

thence 320°45'20" for 78 m, more or less;

thence 21°58'00" for 59 m, more or less;

thence 353°28'20" for 65 m, more or less;

thence 9°35'30" for 64 m, more or less;

thence 286°17'50" for 173 m, more or less;

thence 323°18'10" for 58 m, more or less;

thence 276°08'50" for 53 m, more or less;

thence 342°50'00" for 351 m, more or less;

thence 97°41'40" for 434 m, more or less;

thence 148°30'30" for 224 m, more or less;

thence 224°51'30" for 61 m, more or less;

thence 184°06'50" for 96 m, more or less;

thence 137°24'50" for 159 m, more or less;

thence 156°06'40" for 235 m, more or less;

thence 86°50'00" for 175 m, more or less;

thence 351°33'00" for 47 m, more or less;

thence 34°37'00" for 67 m, more or less;

thence 331°25'50" for 150 m, more or less;

thence 5°19'20" for 97 m, more or less;

thence 35°29'40" for 449 m, more or less;

thence 92°31'00" for 385 m, more or less;

thence 154°36'50" for 345 m, more or less;

thence 41°48'10" for 530 m, more or less;

thence 27°46'30" for 210 m, more or less to the point of commencement.

Schedule 2.1

[en. B.C. Reg. 100/2016, App. 2, s. 3.]

(sections 2, 3, 4 and 6)

ItemColumn 1
Designated
Accommodation Area
Column 2
Designated
Recipient
Column 3
Rate of Tax
Column 4
Repeal Date
1the area consisting of both of the following:
(a) the area of the Sunshine Coast Regional District;
(b) the area of the Powell River Regional District
Sunshine Coast
Tourism Society
2%August 1, 2021

Schedule 3

[en. B.C. Reg. 215/2013, App. 2, s. 5; am. B.C. Regs. 259/2014, s. 1 (b); 20/2015, s. 3; 100/2016, App. 1, s. 2; 275/2016, App. 1, s. 2; 41/2017, App. 1, s. 2; 275/2016, App. 4, s. 2.]

(section 5 (2))

Additional Prescribed Purposes

Richmond

1  The City of Richmond may spend the money paid to it for improvements to the Richmond Olympic Oval intended to enhance its attraction as a tourist destination.

Victoria

2  The Greater Victoria Visitors and Convention Bureau, also known as Tourism Victoria, may spend the money paid to it for

(a) convention centre marketing, and

(b) improvements to the David Foster Harbour Pathway located within the Belleville Terminal area.

Greater Vancouver Convention and Visitors Bureau

3  The Greater Vancouver Convention and Visitors Bureau, also known as Tourism Vancouver, may spend the money paid to it for

(a) convention centre marketing, and

(b) the tourism industry's contribution to the expansion of the Vancouver Convention and Exhibition Centre.

Sun Peaks Mountain Resort Association

4  The Sun Peaks Mountain Resort Association may spend the money paid to it for funding for the capital cost of constructing a public road from the municipality to Highway 1 (Trans-Canada).

Repealed

5-6  Repealed. [B.C. Reg. 100/2016, App. 1, s. 2 (b).]

District of Tofino

7  The District of Tofino may spend the money paid to it for the development and construction of a Visitor Centre.

Kimberley

8  The City of Kimberley may spend the money paid to it for convention centre marketing.

[Provisions relevant to the enactment of this regulation: Provincial Sales Tax Act, S.B.C. 2012, c. 35, section 240]