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"Point in Time" Regulation Content

Provincial Sales Tax Act

Designated Accommodation Area Tax Regulation

B.C. Reg. 93/2013

NOTE: Links below go to reg content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to present)
SECTIONEFFECTIVE DATE
Section 2 November 1, 2013
August 1, 2016
July 1, 2017
Section 3 November 1, 2013
December 1, 2013
August 1, 2016
Section 4 September 1, 2015
August 1, 2016
Section 5 December 1, 2013
April 29, 2016
October 1, 2018
Section 5.1 December 1, 2013
October 1, 2018
Section 6 November 1, 2013
September 1, 2015
August 1, 2016
Schedule 1 June 1, 2013
November 1, 2013
November 1, 2013
December 1, 2013
May 26, 2014
May 26, 2014
October 27, 2014
December 22, 2014
January 1, 2015
February 13, 2015
April 1, 2015
September 1, 2015
November 1, 2016
January 1, 2017
January 1, 2017
February 1, 2017
March 1, 2017
April 1, 2017
June 1, 2017
June 1, 2017
July 1, 2017
July 1, 2017
November 1, 2017
January 1, 2018
March 1, 2018
May 1, 2018
May 1, 2018
June 1, 2018
November 1, 2018
December 1, 2018
June 1, 2019
September 1, 2019
Schedule 2 November 1, 2013
December 1, 2013
January 31, 2014
April 17, 2014
December 22, 2014
February 1, 2015
February 13, 2015
September 1, 2015
November 1, 2016
February 1, 2017
July 1, 2017
May 1, 2018
July 1, 2018
July 1, 2018
February 1, 2019
March 1, 2019
May 1, 2019
September 1, 2019
October 1, 2019
Schedule 2.1 August 1, 2016
Schedule 3 December 1, 2013
February 13, 2015
April 1, 2015
April 29, 2016
January 1, 2017
April 1, 2017
June 1, 2017
December 1, 2018

 Section 2 BEFORE renumbered, amended and (2) added by BC Reg 195/2013, effective November 1, 2013.

 Designated accommodation areas

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

 Section 2 (3) was added by BC Reg 100/2016, effective August 1, 2016.

 Section 2 (2) BEFORE amended by BC Reg 89/2017, effective July 1, 2017.

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

 Section 3 BEFORE amended by BC Reg 195/2013, effective November 1, 2013.

 Designated recipients

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

 Section 3 BEFORE amended by BC Reg 215/2013, effective December 1, 2013.

 Designated recipients

3  For the purposes of sections 123 (1), 123.2 (3) and 123.3 (3) of the Act, the municipality or eligible entity set out in column 2 of the table in Schedule 1 or 2 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.]

 Section 3 BEFORE amended by BC Reg 100/2016, effective August 1, 2016.

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 or 2 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.]

 Section 4 BEFORE re-enacted by BC Reg 162/2015, effective September 1, 2015.

Rate of tax

4   For the purposes of section 123 (1) of the Act, the rate of tax that is to apply to accommodation purchased in a designated accommodation area under section 2 of this regulation is 2% of the purchase price of the accommodation.

 Section 4 BEFORE amended by BC Reg 100/2016, effective August 1, 2016.

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 or 2, 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.]

 Section 5 BEFORE renumbered, amended and (2) added by BC Reg 215/2013, effective December 1, 2013.

 Prescribed purposes

5  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.

 Section 5 (1) BEFORE amended by BC Reg 100/2016, effective April 29, 2016.

(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.

 Section 5 (1.1) was added by BC Reg 100/2016, effective April 29, 2016.

 Section 5 (1) and (1.1) BEFORE amended by BC Reg 144/2018, effective October 1, 2018.

(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.

 Section 5.1 was enacted by BC Reg 215/2013, effective December 1, 2013.

 Section 5.1 BEFORE re-enacted by BC Reg 144/2018, effective October 1, 2018.

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.

 Section 6 BEFORE amended by BC Reg 195/2013, effective November 1, 2013.

 Repeals

6  The table in the Schedule is amended by repealing an item in the table effective on the date set out in column 3 of the table for the item.

 Section 6 BEFORE amended by BC Reg 162/2015, effective September 1, 2015.

Repeals

6   The table in Schedule 1 or 2 is amended by repealing an item in the table effective on the date set out in column 3 of the table for the item.

[am. B.C. Reg. 195/2013, s. 3.]

 Section 6 BEFORE amended by BC Reg 100/2016, effective August 1, 2016.

Repeals

6   The table in Schedule 1 or 2 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.]

 Schedule BEFORE amended by BC Reg 93/2013, effective June 1, 2013.

Schedule

(sections 2, 3 and 6)

ItemColumn 1
Designated
Accommodation Area
Column 2
Designated Recipient
Column 3
Repeal Date
1City of AbbotsfordCity of AbbotsfordMay 1, 2018
2City of RevelstokeCity of RevelstokeMay 1, 2018

 Schedule BEFORE renumbered as Schedule 1 by BC Reg 195/2013, effective November 1, 2013.

Schedule

[am. B.C. Reg. 93/2013, App. 2.]

(sections 2, 3 and 6)

ItemColumn 1
Designated
Accommodation Area
Column 2
Designated Recipient
Column 3
Repeal Date
1City of AbbotsfordCity of AbbotsfordMay 1, 2018
2City of RevelstokeCity of RevelstokeMay 1, 2018
3District of UclueletDistrict of UclueletJune 1, 2018

 Schedule 1, item 4 was added by BC Reg 215/2013, effective November 1, 2013.

 Schedule 1 BEFORE re-enacted by BC Reg 215/2013, effective December 1, 2013.

Schedule 1

[am. B.C. Reg. 93/2013, App. 2; 195/2013, s. 4; 215/2013, App. 1, s. 1.]

(sections 2, 3 and 6)

ItemColumn 1
Designated
Accommodation Area
Column 2
Designated Recipient
Column 3
Repeal Date
1City of AbbotsfordCity of AbbotsfordMay 1, 2018
2City of RevelstokeCity of RevelstokeMay 1, 2018
3District of UclueletDistrict of UclueletJune 1, 2018
4City of LangfordCity of LangfordNovember 1, 2018

 Schedule 1, item 2 BEFORE amended by BC Reg 98/2014, effective May 26, 2014.

2City of BurnabyCity of BurnabyJune 1, 2014

 Schedule 1, item 27 BEFORE amended by BC Reg 99/2014, effective May 26, 2014.

27District of WellsDistrict of WellsJune 1, 2014

 Schedule 1, item 24 BEFORE amended by BC Reg 197/2014, effective October 27, 2014.

24District of SquamishDistrict of SquamishNovember 1, 2014

 Schedule 1, items 12, 31 and 34 BEFORE amended by BC Reg 260/2014, effective December 22, 2014.

12City of Prince GeorgeCity of Prince GeorgeJanuary 1, 2015
31Town of Port McNeillTown of Port McNeillJanuary 1, 2015
34Village of Alert BayThe Corporation of the Village of Alert BayJanuary 1, 2015

 Schedule 1, item 2.1 was added by BC Reg 179/2014, effective January 1, 2015.

 Schedule 1, item 19 BEFORE amended by BC Reg 20/2015, effective February 13, 2015.

19City of VernonThe Corporation of the City of VernonMarch 1, 2015

 Schedule 1, item 9.1 was added by BC Reg 259/2014, effective April 1, 2015.

 Schedule 1 BEFORE re-enacted by BC Reg 162/2015, effective September 1, 2015.

Schedule 1

[en. B.C. Reg. 215/2013, App. 2, s. 4; am. B.C. Regs. 98/2014; 99/2014; 179/2014; 197/2014; 259/2014, s. 1 (a); 260/2014, s. 1; 20/2015, s. 1.]

(sections 2, 3 and 6)

ItemColumn 1
Designated
Accommodation Area
Column 2
Designated Recipient
Column 3
Repeal Date
1City of AbbotsfordCity of AbbotsfordMay 1, 2018
2City of BurnabyCity of BurnabyJune 1, 2019
2.1City of CastlegarCity of CastlegarJanuary 1, 2020
3City of ChilliwackCity of ChilliwackJuly 1, 2017
4City of CourtenayThe Corporation of the City of CourtenayMarch 1, 2018
5City of KamloopsCity of KamloopsJuly 1, 2017
6City of KelownaCity of KelownaJanuary 1, 2019
7City of KimberleyCity of KimberleyApril 1, 2017
8City of LangfordCity of LangfordNovember 1, 2018
9City of LangleyCity of LangleyJuly 1, 2017
9.1City of NanaimoCity of NanaimoApril 1, 2020
10City of North Vancouver and District of North VancouverVancouver's North Shore Tourism AssociationFebruary 1, 2017
11City of PentictonThe Corporation of the City of PentictonJuly 1, 2017
12City of Prince GeorgeCity of Prince GeorgeJanuary 1, 2020
13City of Prince RupertCity of Prince Rupert
14City of RevelstokeCity of RevelstokeMay 1, 2018
15City of RichmondCity of RichmondJuly 1, 2017
16City of RosslandTourism Rossland SocietyJanuary 1, 2017
17City of SurreyCity of SurreyMarch 1, 2017
18City of VancouverGreater Vancouver Convention and Visitors Bureau, also known as Tourism Vancouver
19City of VernonThe Corporation of the City of VernonMarch 1, 2020
20City of VictoriaThe Corporation of the City of Victoria
21District of Oak BayThe Corporation of the District of Oak Bay
22District of Port HardyDistrict of Port HardyJuly 1, 2017
23District of SaanichThe Corporation of the District of Saanich
24District of SquamishDistrict of SquamishNovember 1, 2019
25District of TofinoDistrict of TofinoJune 1, 2017
26District of UclueletDistrict of UclueletJune 1, 2018
27District of WellsDistrict of WellsJune 1, 2019
28Resort Municipality of WhistlerResort Municipality of Whistler
29Sun Peaks Mountain Resort MunicipalitySun Peaks Mountain Resort AssociationJuly 1, 2017
30Town of OsoyoosTown of OsoyoosDecember 1, 2017
31Town of Port McNeillTown of Port McNeillJanuary 1, 2020
32Town of SmithersTown of Smithers
33Township of LangleyThe Corporation of the Township of LangleyAugust 1, 2017
34Village of Alert BayThe Corporation of the Village of Alert BayJanuary 1, 2020
35Village of Harrison Hot SpringsVillage of Harrison Hot SpringsJanuary 1, 2017
36Village of ValemountVillage of ValemountAugust 1, 2017

 Schedule 1, items 18 and 31 BEFORE amended by BC Reg 220/2016, effective November 1, 2016.

18City of RosslandTourism Rossland Society2%January 1, 2017
31Sun Peaks Mountain Resort MunicipalitySun Peaks Mountain Resort Association2%July 1, 2017

 Schedule 1, item 37 BEFORE amended by BC Reg 220/2016, effective January 1, 2017.

37Village of Harrison Hot SpringsVillage of Harrison Hot Springs2%January 1, 2017

 Schedule 1, items 4 and 22 BEFORE amended by BC Reg 275/2016, effective January 1, 2017.

4City of ChilliwackCity of Chilliwack2%July 1, 2017
22City of VictoriaThe Corporation of the City of Victoria2%

 Schedule 1, item 12 BEFORE amended by BC Reg 275/2016, effective February 1, 2017.

12City of North Vancouver and District of North VancouverVancouver's North Shore Tourism Association2%February 1, 2022

 Schedule 1 BEFORE re-enacted by BC Reg 275/2016, effective March 1, 2017.

Schedule 1

[en. B.C. Reg. 162/2015, s. 3; am. B.C. Regs. 220/2016, App. 1, s. 1 and App. 2; 275/2016, App. 1, s. 1 and App. 2, s. 1.]

(sections 2, 3, 4 and 6)

ItemColumn 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 CastlegarCity of Castlegar2%January 1, 2020
4City of ChilliwackCity of Chilliwack3%January 1, 2022
5City of CourtenayThe Corporation of the City of Courtenay2%March 1, 2018
6City of KamloopsCity of Kamloops2%July 1, 2017
7City of KelownaCity of Kelowna2%January 1, 2019
8City of KimberleyCity of Kimberley2%April 1, 2017
9City of LangfordCity of Langford2%November 1, 2018
10City of LangleyCity of Langley2%July 1, 2017
11City of NanaimoCity of Nanaimo2%April 1, 2020
12City of North Vancouver and District of North VancouverVancouver's North Shore Tourism Association2%February 1, 2017
13City of PentictonThe Corporation of the City of Penticton2%July 1, 2017
14City of Prince GeorgeCity of Prince George2%January 1, 2020
15City of Prince RupertCity of Prince Rupert2%
16City of RevelstokeCity of Revelstoke2%May 1, 2018
17City of RichmondCity of Richmond2%July 1, 2017
18City of RosslandTourism Rossland Society3%November 1, 2021
19City of SurreyCity of Surrey2%March 1, 2017
20City of VancouverGreater Vancouver Convention and Visitors Bureau, also known as Tourism Vancouver3%
21City of VernonThe Corporation of the City of Vernon2%March 1, 2020
22City of VictoriaGreater Victoria Visitors and Convention Bureau, also known as Tourism Victoria3%January 1, 2022
23District of Oak BayThe Corporation of the District of Oak Bay2%
24District of Port HardyDistrict of Port Hardy2%July 1, 2017
25District of SaanichThe Corporation of the District of Saanich2%
26District of SquamishDistrict of Squamish2%November 1, 2019
27District of TofinoDistrict of Tofino2%June 1, 2017
28District of UclueletDistrict of Ucluelet2%June 1, 2018
29District of WellsDistrict of Wells2%June 1, 2019
30Resort Municipality of WhistlerResort Municipality of Whistler2%
31Sun Peaks Mountain Resort MunicipalitySun Peaks Mountain Resort Association3%November 1, 2021
32Town of OsoyoosTown of Osoyoos2%December 1, 2017
33Town of Port McNeillTown of Port McNeill2%January 1, 2020
34Town of SmithersTown of Smithers2%
35Township of LangleyThe Corporation of the Township of Langley2%August 1, 2017
36Village of Alert BayThe Corporation of the Village of Alert Bay2%January 1, 2020
37Village of Harrison Hot SpringsVillage of Harrison Hot Springs3%January 1, 2022
38Village of ValemountVillage of Valemount2%August 1, 2017

 Schedule 1, item 9 BEFORE amended by BC Reg 41/2017, effective April 1, 2017.

9City of KimberleyCity of Kimberley2%April 1, 2017

 Schedule 1, item 28 BEFORE amended by BC Reg 275/2016, effective June 1, 2017.

28District of TofinoDistrict of Tofino2%June 1, 2017

 Schedule 1, item 19.1 was added by BC Reg 41/2017, effective June 1, 2017.

 Schedule 1, items 7, 8, 15, 25, and 35 BEFORE amended by BC Reg 41/2017, effective July 1, 2017.

7City of KamloopsCity of Kamloops2%July 1, 2017
8City of KelownaCity of Kelowna2%January 1, 2019
15City of Prince GeorgeCity of Prince George2%January 1, 2020
25District of Port Hardy District of Port Hardy2%July 1, 2017
35Town of SmithersTown of Smithers2%

 Schedule 1, items 11, 14, 18, 36 and 39 BEFORE amended by BC Reg 89/2017, effective July 1, 2017.

11City of LangleyCity of Langley2%July 1, 2017
14City of PentictonThe Corporation of the City of Penticton2%July 1, 2017
18City of RichmondCity of Richmond2%July 1, 2017
36Township of LangleyThe Corporation of the Township of Langley2%August 1, 2017
39Village of ValemountVillage of Valemount2%August 1, 2017

 Schedule 1, items 11, 33 and 36 BEFORE amended by BC Reg 181/2017, effective November 1, 2017.

11City of LangleyCity of Langley2%November 1, 2017
33Town of OsoyoosTown of Osoyoos2% December 1, 2017
36Township of LangleyThe Corporation of the Township of Langley2%November 1, 2017

 Schedule 1, item 6.1 was added by BC Reg 181/2017, effective January 1, 2018.

 Schedule 1, item 22 BEFORE amended by BC Reg 181/2017, effective January 1, 2018.

22City of VernonThe Corporation of the City of Vernon2%March 1, 2020

 Schedule 1, item 6 BEFORE amended by BC Reg 5/2018, effective March 1, 2018.

6City of CourtenayThe Corporation of the City of Courtenay2%March 1, 2018

 Schedule 1, item 1 BEFORE amended by BC Reg 53/2018, effective May 1, 2018.

1City of AbbotsfordCity of Abbotsford2%May 1, 2018

 Schedule 1, item 17 BEFORE amended by BC Reg 91/2018, effective May 1, 2018.

17City of RevelstokeCity of Revelstoke2%May 1, 2018

 Schedule 1, item 29 BEFORE amended by BC Reg 91/2018, effective June 1, 2018.

29District of UclueletDistrict of Ucluelet2%June 1, 2018

 Schedule 1, item 27 BEFORE amended by BC Reg 195/2018, effective November 1, 2018.

27District of SquamishDistrict of Squamish2%November 1, 2019

 Schedule 1, item 10 BEFORE amended by BC Reg 225/2018, effective November 1, 2018.

10City of LangfordCity of Langford2%November 1, 2018

 Schedule 1, item 31 BEFORE amended by BC Reg 226/2018, effective December 1, 2018.

31Resort Municipality of Whistler Resort Municipality of Whistler2%    

 Schedule 1, item 2 BEFORE amended by BC Reg 102/2019, effective June 1, 2019.

2City of BurnabyCity of Burnaby2%June 1, 2019

 Schedule 1, item 33 BEFORE amended by BC Reg 139/2019, effective September 1, 2019.

33Town of OsoyoosTown of Osoyoos2% December 1, 2022

 Schedule 2 was enacted by BC Reg 195/2013, effective November 1, 2013.

 Schedule 2 BEFORE re-enacted by BC Reg 215/2013, effective December 1, 2013.

Schedule 2

[en. B.C. Reg. 195/2013, s. 5.]

(sections 2, 3 and 6)

ItemColumn 1
Designated
Accommodation Area
Column 2
Designated Recipient
Column 3
Repeal Date
1that part of the area of the Regional District of Kootenay Boundary Electoral Area E described in section 1 of this ScheduleTourism Big White SocietyNovember 1, 2018

 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.

 Schedule 2, item 5 BEFORE amended by BC Reg 6/2014, effective January 31, 2014.

5that part of the Regional District of East Kootenay consisting of the District of Invermere and the portion of Electoral Area F shown in Schedule A attached to the Regional District of East Kootenay — Additional Hotel Room Tax Bylaw No. 2111, 2008 (Invermere Area)Regional District of East Kootenay February 1, 2014

 Schedule 2, section 2 was added by BC Reg 6/2014, effective January 31, 2014.

 Schedule 2, item 9 BEFORE amended by BC Reg 64/2014, effective April 17, 2014.

9that 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 AssociationMay 1, 2014

 Schedule 2, items 3 and 8 BEFORE amended by BC Reg 260/2014, effective December 22, 2014.

3that part of the Comox Valley Regional District Electoral Area C outlined in the "Plan Area and Ownership Map" in Schedule J attached to the Regional District of Comox-Strathcona bylaw No. 2042, 1998Mount Washington Resort AssociationJanuary 1, 2015
8that 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 WaddingtonJanuary 1, 2015

 Schedule 2, section 3 was added by BC Reg 260/2014, effective December 22, 2014.

 Schedule 2, item 6.1 was added by BC Reg 198/2014, effective February 1, 2015.

 Schedule 2, item 1 BEFORE amended by BC Reg 20/2015, effective February 13, 2015.

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 SocietyMarch 1, 2015

 Schedule 2 BEFORE re-enacted by BC Reg 162/2015, effective September 1, 2015.

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.]

(sections 2, 3 and 6)

ItemColumn 1
Designated
Accommodation Area
Column 2
Designated Recipient
Column 3
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 SocietyMarch 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 GoldenJuly 1, 2017
3that part of the Comox Valley Regional District described in section 3 of this ScheduleMount Washington Resort AssociationJanuary 1, 2020
4that part of the Regional District of East Kootenay consisting of the City of Fernie and the portion of Electoral Area A outlined in Schedule A attached to the Regional District of East Kootenay — Additional Hotel Room Tax Bylaw No. 1909, 2006Regional District of East KootenayFebruary 1, 2017
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 February 1, 2019
6that part of the Regional District of East Kootenay consisting of the Village of Radium Hot Springs and the portions of Electoral Area G shown in Schedules A and B attached to the Regional District of East Kootenay — Additional Hotel Room Tax Bylaw No. 1973, 2007 (Radium Area)Regional District of East KootenayAugust 1, 2017
6.1that part of the Thompson-Nicola Regional District consisting of the District of Barriere and Electoral Areas O and PLower North Thompson Tourism SocietyFebruary 1, 2020
7that part of the area of the Regional District of Kootenay Boundary Electoral Area E described in section 1 of this ScheduleTourism Big White SocietyNovember 1, 2018
8that 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 WaddingtonJanuary 1, 2020
9that 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 AssociationMay 1, 2019
10that part of the Thompson-Nicola Regional District consisting of the District of Clearwater and Electoral Area ATourism Wells Gray AssociationNovember 1, 2016

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.

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, item 11 BEFORE amended by BC Reg 220/2016, effective November 1, 2016.

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.]

(sections 2, 3, 4 and 6)

11that part of the Thompson-Nicola Regional District consisting of the District of Clearwater and Electoral Area ATourism Wells Gray Association2%November 1, 2016

 Schedule 2, item 4 BEFORE amended by BC Reg 275/2016, effective February 1, 2017.

4that part of the Regional District of East Kootenay consisting of the City of Fernie and the portion of Electoral Area A outlined in Schedule A attached to the Regional District of East Kootenay — Additional Hotel Room Tax Bylaw No. 1909, 2006Regional District of East Kootenay2%February 1, 2017

 Schedule 2, section 2.1 was added by BC Reg 275/2016, effective February 1, 2017.

 Schedule 2, items 2 and 6 BEFORE amended by BC Reg 89/2017, effective July 1, 2017.

2that part of the Columbia Shuswap Regional District consisting of the Town of Golden and Electoral Area A not including Yoho National ParkTourism Golden2%July 1, 2017
6that part of the Regional District of East Kootenay consisting of the Village of Radium Hot Springs and the portions of Electoral Area G shown in Schedules A and B attached to the Regional District of East Kootenay — Additional Hotel Room Tax Bylaw No. 1973, 2007 (Radium Area)Regional District of East Kootenay2%August 1, 2017

 Schedule 2, item 12 was added by BC Reg 89/2017, effective July 1, 2017.

 Schedule 2, section 2.2 was added by BC Reg 89/2017, effective July 1, 2017.

 Schedule 2, item 13 was added by BC Reg 5/2018, effective May 1, 2018.

 Schedule 2, item 8 BEFORE amended by BC Reg 91/2018, effective July 1, 2018.

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

 Schedule 2, item 14 was added by BC Reg 53/2018, effective July 1, 2018.

 Schedule 2, item 5 BEFORE amended by BC Reg 250/2018, effective February 1, 2019.

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

 Schedule 2, item 15 was added by BC Reg 250/2018, effective March 1, 2019.

 Schedule 2, item 10 BEFORE amended by BC Reg 88/2019, effective May 1, 2019.

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

 Schedule 2, item 16 was added by BC Reg 102/2019, effective September 1, 2019.

 Schedule 2, item 17 was added by BC Reg 139/2019, effective October 1, 2019.

 Schedule 2, section 4 was enacted by BC Reg 139/2019, effective October 1, 2019.

 Schedule 2.1 was enacted by BC Reg 100/2016, effective August 1, 2016.

 Schedule 3 was enacted by BC Reg 215/2013, effective December 1, 2013.

 Schedule 3, section 6 was enacted by BC Reg 20/2015, effective February 13, 2015.

 Schedule 3, section 5 was enacted by BC Reg 259/2014, effective April 1, 2015.

 Schedule 3, section 1 BEFORE amended by BC Reg 100/2016, effective April 29, 2016.

Richmond

1   The City of Richmond may spend the money paid to it for

(a) sport hosting marketing, programs and projects, and

(b) improvements to the Richmond Olympic Oval intended to enhance its attraction as a tourist destination.

 Schedule 3, sections 5 and 6 BEFORE repealed by BC Reg 100/2016, effective April 29, 2016.

Nanaimo

5   The City of Nanaimo may spend the money paid to it for sport hosting marketing, programs and projects.

The Corporation of the City of Vernon

6   The Corporation of the City of Vernon may spend the money paid to it for sport hosting marketing, programs and projects.

 Schedule 3, section 2 BEFORE re-enacted by BC Reg 275/2016, effective January 1, 2017.

Victoria

2   The City of Victoria may spend the money paid to it for convention centre marketing.

 Schedule 3, section 8 was enacted by BC Reg 41/2017, effective April 1, 2017.

 Schedule 3, section 7 was enacted by BC Reg 275/2016, effective June 1, 2017.

 Schedule 3, section 9 was enacted by BC Reg 226/2018, effective December 1, 2018.