Definitions

1   In this regulation:

"Act" means the Provincial Sales Tax Act;

"cannabis" has the same meaning as in the Cannabis Control and Licensing Act;

"participating savings institution" means a savings institution that will accept the payment or remittance of tax imposed under the Act to the account of the government.

[am. B.C. Reg. 211/2018, s. 1.]

Accommodation

2   (1) For the purposes of paragraph (a) of the definition of "accommodation" in section 1 of the Act, lodging excluded from that paragraph is lodging provided in a unit that

(a) does not contain a bed, and

(b) is to be used to display merchandise, to entertain or to hold a meeting, dinner or reception.

(2) For the purposes of paragraph (b) of the definition of "accommodation" in section 1 of the Act, the following dwellings are prescribed:

(a) lodging houses other than hospitals, assisted living residences as defined in the Community Care and Assisted Living Act and long-term residential care facilities;

(b) bunkhouses, cabins, condominiums, dormitories, hostels, mobile homes, stationary vehicles and vacation homes;

(c) a dwelling operated by a club or association, whether or not a membership is required for use of the dwelling;

(d) that part of a ship or train in which lodging is provided while the ship or train is not in transit or is not making a scheduled stopover in British Columbia;

(e) a residential dwelling.

(3) For the purposes of subsection (2) (e), "residential dwelling" has the same meaning as in paragraphs (a) to (d), (g) and (h) of the definition of "residential dwelling" in the Provincial Sales Tax Exemption and Refund Regulation, except that definition is to be read without reference to paragraphs (i) to (m), and includes any part of a residential dwelling.

[am. B.C. Reg. 141/2018, Sch. 1, s. 1, as am. by B.C. Reg. 185/2018.]

Eligible tangible personal property

2.01   For the purposes of paragraph (e) of the definition of "eligible tangible personal property" in section 1 of the Act, cannabis is prescribed.

[en. B.C. Reg. 211/2018, s. 2.]

Excluded online accommodation platforms

2.1   Online classified advertising services or listing services that do not collect payment for accommodation on behalf of the person offering the accommodation are not online accommodation platforms for the purposes of the Act.

[en. B.C. Reg. 141/2018, Sch. 1, s. 2.]

E-vaping devices

2.2   For the purposes of paragraph (b) of the definition of "e-vaping device" in section 1 of the Act, a product or device having both of the following characteristics is prescribed:

(a) the product or device contains an electronic or battery-powered heating element;

(b) the purpose of the product or device is to heat a heated tobacco product within the meaning of the Tobacco Tax Act.

[en. B.C. Reg. 246/2020, s. (a).]

Fair market value — boats

3   For the purposes of paragraph (a.1) of the definition of "fair market value" in section 1 of the Act, the property prescribed is the tangible personal property referred to in section 34 (1) [marine safety equipment] of the Provincial Sales Tax Exemption and Refund Regulation.

Lease — incidental right to use tangible personal property

3.1   For the purposes of paragraph (d) of the definition of "lease" in section 1 of the Act, a right to use tangible personal property is merely incidental to an agreement for the right to use real property, or to an agreement for the provision of services that are not subject to tax under the Act, in the following prescribed circumstances:

(a) in respect of an agreement for the right to use real property,

(i) the term of the right to use the real property is 7 days or less,

(ii) there is no separate price for the right to use the tangible personal property, and

(iii) the total consideration payable for the right to use the real property, including the right to use the tangible personal property, is the same as, or only marginally different from, what would be the total consideration payable for the right to use the real property if there were no right to use the tangible personal property;

(b) in respect of an agreement for the provision of services that are not subject to tax under the Act,

(i) the fundamental and overriding objective of the agreement is the acquisition of the service and not the right to use the tangible personal property,

(ii) there is no separate price for the right to use the tangible personal property, and

(iii) the total consideration payable for the service, including the right to use the tangible personal property, is the same as, or only marginally different from, what would be the total consideration payable for the service if there were no right to use the tangible personal property.

[en. B.C. Reg. 117/2014, Sch. 1, s. 1.]

Liquor permit

3.2   For the purposes of the definition of "liquor permit" in section 1 of the Act, the class of permit prescribed is the special event permit.

[en. B.C. Reg. 291/2016, Sch. 2, s. 9.]

Meal

4   For the purposes of the definition of "meal" in section 1 of the Act, the following meals are prescribed:

(a) a continental breakfast;

(b) a snack.

Passenger vehicle

5   (1) For the purposes of paragraph (a) of the definition of "passenger vehicle" in section 1 of the Act, the following motor vehicles are excluded:

(a) a truck that is larger than a 3/4 ton truck;

(b) a van that is larger than a 3/4 ton van;

(c) a camperized van that is designed to be used primarily for accommodation during travel or recreation and that contains built-in sleeping facilities, a built-in stove and one or more of the following:

(i) a built-in sink;

(ii) a built-in refrigerator;

(iii) a built-in cooler;

(d) a motor home, as defined in the Motor Vehicle Act;

(e) a bus, as defined in the Motor Vehicle Act;

(f) an ambulance;

(g) a hearse;

(h) a motorcycle, as defined in the Motor Vehicle Act, with an engine capacity of 250 cc or less.

(2) For the purposes of paragraph (b) of the definition of "passenger vehicle" in section 1 of the Act, the following vehicles are prescribed:

(a) a truck that

(i) is or is smaller than a 3/4 ton truck, and

(ii) is not designed primarily as a means of transport for individuals;

(b) a van that

(i) is or is smaller than a 3/4 ton van, and

(ii) is not designed primarily as a means of transport for individuals;

(c) a station wagon, as defined in the Motor Vehicle Act.

Portable building

6   For the purposes of paragraph (f) of the definition of "portable building" in section 1 of the Act, the following buildings are prescribed:

(a) a fabric-covered building;

(b) a fibreglass storage unit;

(c) a cargo container;

(d) a portable toilet building that is self-contained and designed for use by a single person;

(e) a hoop house;

(f) a greenhouse;

(g) a switch house.

Sale — incidental provision of tangible personal property

7   (1) In this section, "original" and "master" mean the first final version and do not include any subsequent copies.

(2) For the purposes of paragraph (k) of the definition of "sale" in section 1 of the Act, the provision of tangible personal property, software or a telecommunication service is merely incidental to a contract for the provision of services that are not subject to tax under the Act in the following prescribed circumstances:

(a) in respect of the contract,

(i) the fundamental and overriding objective of the contract is the acquisition of the service and not the acquisition of the tangible personal property, software or telecommunication service,

(ii) there is no separate purchase price for the tangible personal property, software or telecommunication service, and

(iii) the total consideration payable for the service, including the tangible personal property, software or telecommunication service provided, is the same as, or only marginally different from, what would be the total consideration payable for the service if the tangible personal property, software or telecommunication service were not provided;

(b) the tangible personal property, software or telecommunication service is an original blueprint provided by an engineer or architect under a contract for professional services;

(c) the tangible personal property is a scale model provided by an engineer or architect under a contract for professional services;

(d) the tangible personal property, software or telecommunication service is a master audio recording provided under a contract with a recording studio for the use of the recording studio's facilities and professional services;

(e) the tangible personal property, software or telecommunication service is a master recording, intended for general distribution, of

(i) a motion picture production,

(ii) a television production,

(iii) a radio production, or

(iv) a training video or film

provided under a contract with a producer for professional services;

(f) the tangible personal property, software or telecommunication service is an original graphic design provided by a graphic designer under a contract for professional services;

(g) the tangible personal property, software or telecommunication service is the original design of advertising material provided under a contract for professional services.

Purchase price if accommodation purchased with meals and other services

8   For the purposes of section 19 (3) of the Act, the amount attributed to the purchase of accommodation is as follows:

(a) if accommodation is also offered by the seller, or the person from whom the accommodation is acquired, without meals or other services, the purchase price at which accommodation without meals or other services is offered;

(b) if paragraph (a) does not apply, the lesser of

(i) 15% of the amount equal to the total value of the consideration accepted by the seller, or the person from whom the accommodation is acquired, including, without limitation, a price in money and the value of services accepted by that seller or person, as the price or on account of the price of the accommodation, meals and other services, and

(ii) $100 per day.

[en. B.C. Reg. 117/2014, Sch. 2, s. 1.]

Purchase price of legal services — excluded fees and charges

9   For the purposes of section 20 (2) (a) [original purchase price of legal services] of the Act, fees and charges for the transmission, printing or copying of documents are prescribed as excluded if the amount of the fees or charges is reasonably related to the cost of the transmission, printing or copying of documents incurred by the person providing the legal services.

Depreciated purchase price of tangible personal property

10   (1) In this section, "partial year", in relation to tangible personal property, means a period that is less than a year and in which the tangible personal property was used by the person liable to pay tax under the Act.

(2) For the purposes of section 25 of the Act, the following tangible personal property is prescribed:

(a) aircraft;

(b) railway rolling stock;

(c) vehicles;

(d) vessels;

(e) equipment;

(f) furnishings;

(g) affixed machinery.

(3) For the purposes of section 25 (2) (a) of the Act, the depreciated value of tangible personal property prescribed under subsection (2) of this section is the amount determined by the following formula:

(4) For the purposes of subsection (3), depreciation must be determined separately for each item of equipment mounted on railway rolling stock, a vehicle or a vessel.

(5) For the purposes of subsection (3), the use of tangible personal property by the person referred to in that subsection must be computed to the nearest 30-day period, with at least 15 days of use counted as one 30-day period.

Purchase price of software if bundled purchase — prescribed programs

10.1   For the purposes of section 26 (4.1) (b) (i) of the Act, the following programs are prescribed:

(a) an educational program provided by a qualifying school, as defined in the Provincial Sales Tax Exemption and Refund Regulation, or another educational institution;

(b) a training or instructional program designed to develop or improve the knowledge, skills or abilities needed by individuals for a particular trade, occupation or profession.

[en. B.C. Reg. 117/2014, Sch. 1, s. 2.]

Purchase price of accommodation if
bundled purchase with meals

11   For the purposes of section 26 (6) of the Act, the amount attributed to the purchase of accommodation is as follows:

(a) if accommodation without meals is also offered by the seller or the person from whom the accommodation is acquired, the purchase price at which accommodation without meals is offered;

(b) subject to paragraph (a) of this section, if accommodation with only one meal per day is also offered by the seller or the person from whom the accommodation is acquired, the purchase price at which the accommodation and one meal is offered;

(c) subject to paragraphs (a) and (b), if accommodation with 2 or more meals per day is also offered by the seller or the person from whom the accommodation is acquired, 60% of the purchase price at which the accommodation and meals are offered.

When director may enter into agreement

12   (1) Subject to subsection (2), the director may enter into an agreement referred to in section 32 of the Act with a person if

(a) the person has, over the preceding 3-year period, a history of compliance with the tax payment, collection and remittance requirements of the Act that is satisfactory to the director,

(b) Repealed. [B.C. Reg. 96/2013, s. 12 (4).]

(c) the person maintains accounting and inventory management systems that the director is satisfied would ensure accurate remittance of tax in accordance with the agreement,

(d) the person is a registrant, and

(e) the person submits to the director

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

(ii) any information required by the director.

(2) The director may enter into an agreement referred to in section 32 of the Act with a person if, in addition to the circumstances established under subsection (1) of this section,

(a) the person owns or operates a commercial rail service that offers interprovincial or international rail transportation of passengers or goods to members of the public for a fee, or

(b) the person has, in the previous 3 calendar years,

(i) brought or sent into British Columbia, received delivery of in British Columbia, purchased or leased an average per calendar year of not less than $250 000 worth of machinery, equipment or software eligible for an exemption from tax under Part 5 [Production Machinery and Equipment] of the Provincial Sales Tax Exemption and Refund Regulation, and received an exemption under that Part of that regulation on an average per calendar year of at least $125 000 worth of that machinery, equipment or software,

(ii) brought or sent into British Columbia, received delivery of in British Columbia or purchased an average per calendar year of not less than $250 000 worth of tangible personal property stored in inventory for later use either inside or outside British Columbia and received a refund of tax under section 158 [property shipped out of British Columbia] or 158.1 [property used to improve real property situated outside British Columbia] of the Act on an average per calendar year of at least $125 000 worth of that property, or

(iii) both

(A) brought or sent into British Columbia, received delivery of in British Columbia, purchased or leased machinery, equipment or software referred to in subparagraph (i) of this paragraph and brought or sent into British Columbia, received delivery of in British Columbia or purchased tangible personal property referred to in subparagraph (ii) worth a total on an average per calendar year of at least $250 000, and

(B) received an exemption referred to in subparagraph (i) and a refund referred to in subparagraph (ii) in relation to an average per calendar year of at least $125 000 worth of machinery, equipment and software or tangible personal property.

(3) Repealed. [B.C. Reg. 96/2013, s. 12 (5).]

(4) Subsection (1) (b) is repealed on April 1, 2016.

(5) Subsection (3) is repealed on January 1, 2017.

[am. B.C. Regs. 117/2014, Sch. 1, s. 3; 244/2020.]

Requirements when making purchases
that are subject to agreement

13   (1) If the director enters into an agreement with a person under section 32 of the Act, the director must issue an agreement number to the person.

(2) For the purposes of section 32 (3) (a) of the Act, a person who has entered into an agreement with the director under section 32 of the Act must pay tax to a collector if the person does not provide to the collector, at or before the time the tax is payable, the agreement number issued to that person under subsection (1) of this section.

(3) For the purposes of section 32 (6) of the Act, a collector is relieved of the obligation to levy and collect tax if the collector, at or before the time the tax is payable, obtains from a person who alleges that the person has entered into an agreement under section 32 of the Act the agreement number issued to that person under subsection (1) of this section.

(4) If a collector obtains a person's agreement number in accordance with subsection (3), the collector must

(a) provide the person with a receipt, bill or invoice in relation to the sale or lease unless the collector has entered into a written agreement with the person, and

(b) record the agreement number on the receipt, bill, invoice or agreement.

(5) A collector who does not collect tax from a person who claims, but is not entitled to, a benefit under an agreement entered into under section 32 of the Act is exempt from the application of section 203 (1) [failure to levy tax] of the Act if the collector has complied with subsection (4) of this section.

[am. B.C. Reg. 117/2014, Sch. 1, s. 4.]

Prescribed date for payment of tax under agreement

14   For the purposes of section 32 (5) of the Act, the prescribed date is,

(a) if the person's reporting period is a period of one or more months, the earlier of

(i) the last day of the month after the end of the person's reporting period in which the tangible personal property or software is used other than the use of storing, keeping or retaining the tangible personal property or software for any purpose, and

(ii) the last day of the month after the end of the person's reporting period that includes the month that is 12 months after the month in which the tangible personal property is brought or sent into British Columbia, delivered in British Columbia, purchased or leased or the software is purchased, or

(b) if the person's reporting period is not a period of one or more months, the earlier of

(i) 30 days after the last day of the person's reporting period in which the tangible personal property or software is used other than the use of storing, keeping or retaining the tangible personal property or software for any purpose, and

(ii) 30 days after the last day of the person's reporting period that includes the last day of the month that is 12 months after the month in which the tangible personal property is brought or sent into British Columbia, delivered in British Columbia, purchased or leased or the software is purchased.

[am. B.C. Reg. 117/2014, Sch. 1, s. 5.]

Document requirements for section 30 of Act

15   For the purposes of section 30 (7) (b) [when tax is payable in respect of vehicles] of the Act, in relation to a person who alleges that tax has been levied in accordance with section 179 [collection and remittance of tax by collector] of the Act in respect of a vehicle, the Insurance Corporation of British Columbia is required to obtain a receipt, bill, invoice or other document that shows the tax as a separate item on the document.

Calculation and payment of tax in respect of vehicles used
in petroleum or natural gas exploration or development

16   (1) In this section, "month" has the same meaning as in the Interpretation Act.

(2) For the purposes of section 51 (9) (a) of the Act, the amount of tax payable under section 51 (3) of the Act in relation to tangible personal property is equal to 1/36th of the tax that would, but for section 51 of the Act, be payable under section 49 of the Act by the person to whom section 51 of the Act applies in relation to the tangible personal property.

(3) For the purposes of section 51 (9) (b) of the Act, the prescribed period is a month.

(4) For the purposes of section 51 (9) (c) of the Act, the prescribed date for the payment of tax under section 51 (3) of the Act by a person who is not a registrant is the last day of the calendar month after the month in which the property is used in British Columbia.

Prescribed number of days for section 53 of Act

17   For the purposes of section 53 [exemption if less than minimum threshold use in British Columbia] of the Act, the prescribed number of days is

(a) 41 days for barge-mounted cranes that have a lifting capacity of greater than 100 metric tonnes if those cranes are relieved, under the Vessel Duties Reduction or Removal Regulations (Canada), SOR/90-304, from customs duties, or

(b) 6 days for all other tangible personal property.

Prescribed parts for Division 6 of Part 3 of Act

18   For the purposes of paragraph (b) (i) of the description of "BC usage" in sections 60 (2), 63 (3) and 64 (2) of the Act, the following parts are prescribed:

(a) an aircraft engine;

(b) an aircraft airframe.

Prescribed jurisdictions for section 70 of Act

19   For the purposes of section 70 (2) [when tax under section 69 must be paid] of the Act, those jurisdictions that are member jurisdictions of the International Registration Plan are prescribed.

[am. B.C. Reg. 80/2015, Sch. s. 1.]

Travel ratio

19.1   (1) In this section:

"calculation year" means the period beginning on July 1 and ending on the following June 30;

"non-participating fleet" means a fleet of vehicles licensed under licences to which a prorating agreement applies, which fleet is not a participating fleet;

"participating fleet" means a fleet of vehicles that includes a vehicle that, during the previous calculation year of the fleet and while part of that fleet,

(a) was a vehicle licensed under a licence to which a prorating agreement applied, and

(b) travelled in a prescribed jurisdiction;

"prescribed jurisdiction" means a jurisdiction prescribed under section 19;

"previous calculation year", in relation to a vehicle in a fleet or a fleet of vehicles, means the most recent calculation year that ended before the fleet licensing date of the fleet;

"reporting year",

(a) in relation to British Columbia, means the calendar year before the current calendar year, and

(b) in relation to another prescribed jurisdiction, means the most recently completed period of 12 consecutive calendar months beginning on the date determined, in accordance with a prorating agreement, by that jurisdiction for the purpose of apportioning recurring fees and taxes in accordance with the prorating agreement.

(2) A person who, on or before the fleet licensing date of a participating fleet, is licensing in British Columbia a vehicle in the fleet must report to the Insurance Corporation of British Columbia the total distance the vehicles in the fleet travelled in each prescribed jurisdiction in the period

(a) beginning on the first date in the previous calculation year of the fleet on which a vehicle in the fleet was licensed under a licence to which a prorating agreement applied, or the first day of that calculation year, whichever is later, and

(b) ending on the last day of that calculation year.

(3) For the purpose of the calculation of tax payable under section 69 (2) [tax if multijurisdictional vehicle licensed] of the Act in respect of a vehicle that a person licenses in a prescribed jurisdiction as part of a non-participating fleet, the travel ratio is the ratio of

(a) the sum of the total distances travelled in British Columbia in the previous calculation year of each vehicle by all vehicles licensed in the prescribed jurisdiction under a licence to which a prorating agreement applied, as reported to that prescribed jurisdiction in the reporting year of that jurisdiction,

to

(b) the sum of the total distances travelled in all prescribed jurisdictions in the previous calculation year of each vehicle by all vehicles licensed in that prescribed jurisdiction under a licence to which a prorating agreement applied, as reported to that prescribed jurisdiction in the reporting year of that jurisdiction.

(4) For the purpose of the calculation of tax payable under section 69 (2) of the Act in respect of a vehicle that a person licenses in a prescribed jurisdiction as part of a participating fleet, the travel ratio is the ratio of

(a) the distance travelled in British Columbia by the vehicles in the fleet in the period

(i) beginning on the first date in the previous calculation year of the fleet on which a vehicle in the fleet was licensed under a licence to which a prorating agreement applied, or the first day of that calculation year, whichever is later, and

(ii) ending on the last day of that calculation year,

to

(b) the distance travelled in all prescribed jurisdictions by the vehicles in that fleet in the same period.

[en. B.C. Reg. 80/2015, Sch. s. 2.]

Prescribed date for section 80.3 of Act

20   For the purposes of section 80.3 (3) of the Act, the prescribed date is as follows:

(a) if the tax is payable by a person who is not a registrant and the tangible personal property is used so that it ceases to be personal property at common law before the contractor obtains a refund under section 80.2 of the Act in relation to the tangible personal property, the last day of the month after the month in which the contractor obtained the refund under section 80.2 of the Act in relation to the tangible personal property;

(b) if the tax is payable by a person who is not a registrant and the tangible personal property is not used so that it ceases to be personal property at common law before the contractor obtains a refund under section 80.2 of the Act in relation to the tangible personal property, the last day of the month after the month in which the tangible personal property is used in a manner such that the tangible personal property ceases to be personal property at common law;

(c) if the tax is payable by a registrant, the registrant's reporting period is a period of one or more months and the tangible personal property is used so that it ceases to be personal property at common law before the contractor obtains a refund under section 80.2 of the Act in relation to the tangible personal property, the last day of the month after the end of the registrant's reporting period in which the contractor obtained the refund under section 80.2 of the Act in relation to the tangible personal property;

(d) if the tax is payable by a registrant, the registrant's reporting period is a period of one or more months and the tangible personal property is not used so that it ceases to be personal property at common law before the contractor obtains a refund under section 80.2 of the Act in relation to the tangible personal property, the last day of the month after the end of the registrant's reporting period in which the tangible personal property is used in a manner such that the tangible personal property ceases to be personal property at common law;

(e) if the tax is payable by a registrant, the registrant's reporting period is not a period of one or more months and the tangible personal property is used so that it ceases to be personal property at common law before the contractor obtains a refund under section 80.2 of the Act in relation to the tangible personal property, 30 days after the last day of the registrant's reporting period in which the contractor obtained the refund under section 80.2 of the Act in relation to the tangible personal property;

(f) if the tax is payable by a registrant, the registrant's reporting period is not a period of one or more months and the tangible personal property is not used so that it ceases to be personal property at common law before the contractor obtains a refund under section 80.2 of the Act in relation to the tangible personal property, 30 days after the last day of the registrant's reporting period in which the tangible personal property is used in a manner such that the tangible personal property ceases to be personal property at common law.

Prescribed provisions for section 82.1 of Act

21   For the purposes of section 82.1 (1) (a) [tax on parts or material if property containing parts or material used for new purpose] of the Act, the following provisions of the Provincial Sales Tax Exemption and Refund Regulation are prescribed:

(a) section 40 (3) [printers and publishers];

(b) section 46 (3) [farmers];

(c) section 48 (3) [commercial fishers];

(d) section 49 (3) [aquaculturists];

(e) section 108 [parts and materials].

Prescribed provisions for section 82.2 of Act

22   For the purposes of section 82.2 (1) (a) [tax if conditions for exemption not maintained for specified period] of the Act, the following provisions of the Provincial Sales Tax Exemption and Refund Regulation are prescribed:

(a) section 149 [tangible personal property transferred between related corporations];

(b) section 151 [tangible personal property transferred to new corporation — wholly owned and controlled];

(c) section 152 [tangible personal property transferred to new corporation — not wholly owned and controlled].

Prescribed date for section 102 of Act

23   For the purposes of section 102 (3) of the Act, the prescribed date for the payment of tax under section 102 (1) or (2) of the Act is the following applicable date:

(a) if the tax is payable by a person who is not a registrant, the last day of the month after the month in which the person enters into the agreement;

(b) if the tax is payable by a registrant and the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the person enters into the agreement;

(c) if the tax is payable by a registrant and the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the person enters into the agreement.

Prescribed provisions for section 103 of Act

24   For the purposes of section 103 (3) (d) of the Act, the following provisions of the Provincial Sales Tax Exemption and Refund Regulation are prescribed:

(a) Part 2 [Exemptions in Relation to Tangible Personal Property];

(b) Part 5 [Production Machinery and Equipment];

(c) Part 9 [Related Party Asset Transfers].

Interpretation

25   (1) In this Division:

"dealer" has the same meaning as in section 84.1 of the Act;

"dealer-use vehicle", in relation to a dealer, means a motor vehicle that is readily available for sale or lease by the dealer;

"donated vehicle" means a motor vehicle that

(a) is readily available for sale or lease, except while being provided to organizers or participants referred to in paragraph (b),

(b) is provided by the manufacturer or dealer, at the manufacturer or dealer's own expense, to organizers of or participants in a community event,

(c) is returned to the manufacturer or dealer at the conclusion of the event, and

(d) is, on return under paragraph (c), either returned to the sale or lease inventory of the manufacturer or dealer, or sold by the manufacturer or dealer;

"manufacturer" has the same meaning as in section 84.1 of the Act;

"parts delivery or shuttle vehicle", in relation to a dealer, means a motor vehicle that is readily available for sale or lease by the dealer and is used by the dealer to transport motor vehicle parts or the dealer's customers.

(2) For the purpose of the definition of "dealer-use vehicle" in subsection (1), a vehicle is not readily available for sale or lease if the vehicle

(a) is dedicated to a specific use, including, without limitation, a vehicle used for racing or as a tow truck, or

(b) is not usually left on the business premises of the dealer during normal business hours.

(3) For the purpose of the definition of "donated vehicle" in subsection (1), a vehicle is not readily available for sale or lease if the vehicle is not usually left on the business premises of the manufacturer or dealer during normal business hours when the vehicle is not being used during a community event.

Change in use of motor vehicle by dealer

26   (1) In this section, "business vehicle", in relation to a dealer for a month, means the following:

(a) a dealer-use vehicle that is used in the month only for a use prescribed under subsection (3) (a) (iii);

(b) a donated vehicle that is used in the month only for a use prescribed under subsection (3) (b);

(c) a parts delivery or shuttle vehicle that is used in the month only for a use prescribed under subsection (3) (c).

(2) The following motor vehicles are prescribed for the purposes of section 84.1 (2) and (3) of the Act:

(a) a dealer-use vehicle;

(b) a donated vehicle;

(c) a parts delivery or shuttle vehicle.

(3) The following uses of a motor vehicle prescribed under subsection (2) are prescribed for the purposes of section 84.1 (2) and (3) of the Act:

(a) in relation to a dealer-use vehicle, use in one or more of the following ways:

(i) by a dealer, or by an officer, salesperson or employee of the dealer, for any purpose related to the dealer's business as a motor dealer;

(ii) by a dealer, or by an officer, salesperson or employee of the dealer, for personal transportation;

(iii) as a courtesy car;

(b) in relation to a donated vehicle, use by the organizers of or participants in a community event solely for use during the event;

(c) in relation to a parts delivery or shuttle vehicle, use only in one or both of the following ways:

(i) by a dealer, or by an officer, salesperson or employee of the dealer, to transport motor vehicle parts in the course of the dealer's business;

(ii) by a dealer, or by an officer, salesperson or employee of the dealer, to transport the dealer's customers while the customers' vehicles are being serviced in the course of the dealer's business.

(4) For the purposes of section 84.1 (2) and (3) of the Act, the amount of tax payable by a dealer in respect of the dealer-use vehicles that are used in a month only for a use prescribed under subsection (3) (a) (i) or (ii) of this section is equal to the amount calculated by the following formula:

(5) For the purposes of subsection (4), a dealer's average vehicle value for a month is equal to the amount determined by the following formula:

(6) For the purposes of section 84.1 (2) and (3) of the Act, the amount of tax payable by a dealer in respect of vehicles that, in a month, are business vehicles of the dealer is equal to the amount calculated by the following formula:

(7) For the purposes of subsection (6), a dealer's average vehicle value for a month is equal to the amount determined by the following formula:

[am. B.C. Regs. 91/2015; 253/2020, ss. 1 and 2.]

Change in use of motor vehicle by manufacturer

27   (1) Donated vehicles are prescribed for the purposes of section 84.1 (4) and (5) of the Act.

(2) In relation to a donated vehicle prescribed under subsection (1), use of the vehicle by the organizers of or participants in a community event solely for use during the event is prescribed for the purposes of section 84.1 (4) and (5) of the Act.

(3) For the purposes of section 84.1 (4) and (5) of the Act, the amount of tax payable by a manufacturer in respect of a donated vehicle used for a use prescribed under subsection (2) of this section is equal to the amount calculated by the following formula:

(4) For the purposes of subsection (3), a manufacturer's average vehicle cost for a month is equal to the amount determined by the following formula:

[am. B.C. Reg. 253/2020, s. 3.]

Prescribed date for section 84.1 of Act

28   For the purposes of section 84.1 (6) of the Act, the prescribed date is the following applicable date:

(a) if the dealer or manufacturer is a registrant and the dealer or manufacturer's reporting period is a period of one or more months, the last day of the month after the end of the dealer or manufacturer's reporting period in which the motor vehicle is used for the use prescribed for the purposes of section 84.1 (2), (3), (4) or (5) of the Act;

(b) if the dealer or manufacturer is a registrant and the dealer or manufacturer's reporting period is not a period of one or more months, 30 days after the last day in the dealer or manufacturer's reporting period in which the motor vehicle is used for the use prescribed for the purposes of section 84.1 (2), (3), (4) or (5) of the Act;

(c) in any other case, the last day of the month after the month in which the motor vehicle is used for the use prescribed for the purposes of section 84.1 (2), (3), (4) or (5) of the Act.

Prescribed period for section 107 of Act

29   For the purposes of the descriptions of "BC usage" and "total usage" in section 107 (2) of the Act, the prescribed period is,

(a) if the software is software referred to in paragraph (a) of the definition of "software" in section 1 of the Act and the purchaser is referred to in section 107 (1) (b) (i) of the Act, 3 years beginning on the date the purchaser purchased the software,

(b) if the software is software referred to in paragraph (a) of the definition of "software" in section 1 of the Act and the purchaser is referred to in section 107 (1) (b) (ii) of the Act, 3 years beginning on the date the purchaser first uses the software or allows the software to be used on or with an electronic device ordinarily situated in British Columbia, or

(c) if the software is software referred to in paragraph (b) or (c) of the definition of "software" in section 1 of the Act, the shortest of the following periods:

(i) the term of the applicable right referred to in paragraph (b) or (c) of that definition;

(ii) if the purchaser is referred to in section 107 (1) (b) (i) of the Act, 3 years beginning on the date the purchaser purchased the software;

(iii) if the purchaser is referred to in section 107 (1) (b) (ii) of the Act, 3 years beginning on the date the purchaser first uses the software or allows the software to be used on or with an electronic device ordinarily situated in British Columbia.

[am. B.C. Reg. 128/2018.]

Prescribed provisions for section 109.1 of Act

30   For the purposes of section 109.1 (1) (a) [tax if conditions of exemption for software not maintained for specified period] of the Act, the following provisions of the Provincial Sales Tax Exemption and Refund Regulation are prescribed:

(a) section 153 [software transferred between related corporations];

(b) section 154 [software transferred to new corporation — wholly owned and controlled];

(c) section 155 [software transferred to new corporation — not wholly owned and controlled].

Telephone services

31   (1) If the purchase price for a telecommunication service that is a telephone service provided by means of a coin-operated telephone is, at the time of using the service, to be paid by coin, the amount of tax payable under the Act on the purchase is, subject to subsection (2), as follows:

(2) If the purchase price for a telecommunication service referred to in subsection (1) is in excess of $10.60, the amount of tax payable under the Act on the purchase is equal to the amount determined by the following formula and rounded up to the next multiple of $0.05:

Section 29 of Act — when tax is payable if tax not otherwise collected

31.1   (1) For the purposes of section 29 (4) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the tax would otherwise be payable under section 28 [when tax is payable in respect of a purchase or lease] of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the tax would otherwise be payable under section 28 of the Act.

(2) Despite subsection (1), for the purposes of section 29 (4) of the Act in relation to tax imposed under section 49 [tax if tangible personal property brought into British Columbia for use], 52 [tax if tangible personal property brought into British Columbia by non-residents], 93 [tax if energy product brought into British Columbia for use] or 101 (2) [tax on reusable containers] of the Act, the prescribed date is

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period that includes the entry date of the tangible personal property, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period that includes the entry date of the tangible personal property.

[en. B.C. Reg. 117/2014, Sch. 1, s. 6.]

Section 30.1 of Act — when tax is payable in respect of promotional material

31.2   For the purposes of section 30.1 (3) (b) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant provides, by way of promotional distribution, the promotional material to another person, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant provides, by way of promotional distribution, the promotional material to another person.

[en. B.C. Reg. 113/2019, Sch. 3, s. 1.]

Section 30 of Act — when tax is payable in respect of vehicles

32   For the purposes of section 30 (1.1) (c) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period,

(i) in the case of section 37 of the Act, in which the vehicle is purchased at a sale in British Columbia,

(ii) in the case of section 49 or 52 of the Act, that includes the entry date of the vehicle, or

(iii) in the case of section 100 (1) of the Act, in which the registrant receives the gift of the vehicle, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period,

(i) in the case of section 37 of the Act, in which the vehicle is purchased at a sale in British Columbia,

(ii) in the case of section 49 or 52 of the Act, that includes the entry date of the vehicle, or

(iii) in the case of section 100 (1) of the Act, in which the registrant receives the gift of the vehicle.

Section 31 of Act — when tax is payable
in respect of gifts of boats or aircraft

33   For the purposes of section 31 (3) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant receives the gift of the boat or aircraft, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant receives the gift of the boat or aircraft.

Section 41 of Act — tax if leased property used in British Columbia during rental period

34   For the purposes of section 41 (5) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the rental period ends, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the rental period ends.

Section 42 of Act — tax if balance of lease price
becomes due on breach of lease

35   For the purposes of section 42 (2.1) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the payment referred to in section 42 (1) (b) of the Act becomes due under the terms of the lease, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the payment referred to in section 42 (1) (b) of the Act becomes due under the terms of the lease.

Section 51 of Act — tax if tangible personal property
brought into British Columbia for temporary use

36   (1) For the purposes of section 51 (10) of the Act, the prescribed date for the payment of tax under section 51 (3) of the Act by a registrant in relation to tangible personal property to which section 51 (9) of the Act does not apply is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the tangible personal property is first used in British Columbia during the calculation year in respect of which tax is payable, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the tangible personal property is first used in British Columbia during the calculation year in respect of which tax is payable.

(2) For the purposes of section 51 (10) of the Act, the prescribed date for the payment of tax under section 51 (3) of the Act by a registrant in relation to tangible personal property to which section 51 (9) of the Act applies is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the tangible personal property is used in British Columbia, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the tangible personal property is used in British Columbia.

Section 51.1 of Act — tax if tangible personal property
no longer for temporary use

37   For the purposes of section 51.1 (5) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant uses the tangible personal property, or allows the tangible personal property to be used, for a purpose other than for temporary use, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant uses the tangible personal property, or allows the tangible personal property to be used, for a purpose other than for temporary use.

Section 60 of Act — tax if conveyance purchased in
British Columbia for interjurisdictional use

38   For the purposes of section 60 (4) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant purchased the conveyance or the part for a conveyance, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant purchased the conveyance or the part for a conveyance.

Sections 61, 61.1 and 62 of Act — lease of conveyance

39   For the purposes of sections 61 (6) [tax if sale and lease-back of conveyance], 61.1 (8) [tax if sale and lease-back of conveyance for which tax paid under former Act] and 62 (6) [tax if leased conveyance used in British Columbia] of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the rental period ends, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the rental period ends.

Section 63 of Act — tax if conveyance brought into
and used in British Columbia

40   For the purposes of section 63 (5) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period that includes the entry date of the taxable conveyance, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period that includes the entry date of the taxable conveyance.

Section 64 of Act — tax if change in use of
conveyance acquired for resale

41   For the purposes of section 64 (4) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first becomes a user of the taxable conveyance, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first becomes a user of the taxable conveyance.

[am. B.C. Reg. 102/2015, App. 4, s. 1.]

Section 66 of Act — adjustment of tax

42   For the purposes of section 66 (3.1) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the relevant period ends, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the relevant period ends.

Section 80.4 of Act — tax if change in use of tangible
personal property used to improve real property

43   For the purposes of section 80.4 (4) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in section 80.4 (1) (c) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in section 80.4 (1) (c) of the Act.

Section 80.5 of Act — transitional tax on tangible personal
property used by contractor to improve real property

44   For the purposes of section 80.5 (5) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant uses the tangible personal property in a manner such that the tangible personal property ceases to be personal property at common law, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant uses the tangible personal property in a manner such that the tangible personal property ceases to be personal property at common law.

Section 80.7 of Act — transitional tax on tangible personal
property incorporated into property subject to tax under
New Housing Transition Tax and Rebate Act

45   For the purposes of section 80.7 (7) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the tangible personal property is incorporated into the property referred to in section 80.7 (2) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the tangible personal property is incorporated into the property referred to in section 80.7 (2) (b) of the Act.

Section 80.8 of Act — transitional tax on mobile homes
affixed to land situated in British Columbia

46   For the purposes of section 80.8 (6) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the mobile home is affixed to land as referred to in section 80.8 (2) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the mobile home is affixed to land as referred to in section 80.8 (2) (b) of the Act.

Section 81 of Act — tax if change in use of property
acquired for resale

47   For the purposes of section 81 (4) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first becomes a user of the tangible personal property, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first becomes a user of the tangible personal property.

Section 82 of Act — tax if property used for new purpose

48   For the purposes of section 82 (4) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in section 82 (1) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in section 82 (1) (b) of the Act.

Section 82.01 of Act — tax if leased property used for new purpose

48.1   For the purposes of section 82.01 (7) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in section 82.01 (1) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in section 82.01 (1) (b) of the Act.

[en. B.C. Reg. 117/2014, Sch. 1, s. 7.]

Section 82.1 of Act — tax on parts or material if property
containing parts or material used for new purpose

49   For the purposes of section 82.1 (4) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in section 82.1 (1) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in section 82.1 (1) (b) of the Act.

Section 82.2 of Act — tax if conditions for exemption
not maintained for specified period

50   For the purposes of section 82.2 (4) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the conditions referred to in section 82.2 (1) of the Act are not maintained, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the conditions referred to in section 82.2 (1) of the Act are not maintained.

Section 82.3 of Act — tax if change in use of vehicle, boat or aircraft
exempt from tax under Consumption Tax Rebate and Transition Act

51   For the purposes of section 82.3 (5) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in section 82.3 (2) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the tangible personal property, or allows the tangible personal property to be used, as referred to in section 82.3 (2) (b) of the Act.

Section 83 of Act — tax if change in use of property acquired for lease

52   For the purposes of section 83 (3) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first ceases to capitalize the property as lease inventory in the registrant's business accounting records, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first ceases to capitalize the property as lease inventory in the registrant's business accounting records.

Section 84 of Act — tax if change in use of resulting
tangible personal property

53   For the purposes of section 84 (3) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first becomes a user of the tangible personal property first mentioned in section 84 (1) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first becomes a user of the tangible personal property first mentioned in section 84 (1) (b) of the Act.

Section 85 of Act — tax if change in use of prototype

54   For the purposes of section 85 (4) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the earliest of the following occurs:

(i) the registrant first becomes a user of the prototype or copy of the prototype;

(ii) the consideration for use of the prototype or copy of the prototype is paid;

(iii) the consideration for use of the prototype or copy of the prototype becomes due, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the earliest of the following occurs:

(i) the registrant first becomes a user of the prototype or copy of the prototype;

(ii) the consideration for use of the prototype or copy of the prototype is paid;

(iii) the consideration for use of the prototype or copy of the prototype becomes due.

Section 87 of Act — tax if recording exhibited

55   For the purposes of section 87 (3) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the motion picture is exhibited, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the motion picture is exhibited.

Section 88 of Act — tax if leased tangible personal property becomes part of real property

55.1   For the purposes of section 88 (4) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the tangible personal property is used so that it ceases to be personal property at common law, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the tangible personal property is used so that it ceases to be personal property at common law.

[en. B.C. Reg. 117/2014, Sch. 1, s. 8.]

Section 106 of Act — tax on use of software on device
in British Columbia

56   For the purposes of section 106 (5) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the software is first used as referred to in section 106 (1) (a) or (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the software is first used as referred to in section 106 (1) (a) or (b) of the Act.

Section 107 of Act — tax on business use of software
on devices in and outside British Columbia

57   For the purposes of section 107 (4) of the Act, the prescribed date is,

(a) if section 107 (1) (b) (i) of the Act applies to the registrant in relation to the software and the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the software is purchased,

(b) if section 107 (1) (b) (i) of the Act applies to the registrant in relation to the software and the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the software is purchased,

(c) if section 107 (1) (b) (ii) of the Act applies to the registrant in relation to the software and the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses that software or allows that software to be used as referred to in section 107 (1) (b) (ii) of the Act, or

(d) if section 107 (1) (b) (ii) of the Act applies to the registrant in relation to the software and the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses that software or allows that software to be used as referred to in section 107 (1) (b) (ii) of the Act.

Section 108 of Act — adjustment of tax under section 107 of Act

58   For the purposes of section 108 (4.1) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the BC usage ends, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the BC usage ends.

Section 109 of Act — tax if use of software changes

59   For the purposes of section 109 (3) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the software, or allows the software to be used, as referred to in section 109 (1) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the software, or allows the software to be used, as referred to in section 109 (1) (b) of the Act.

Section 109.1 of Act — tax if conditions of exemption
for software not maintained for specified period

60   For the purposes of section 109.1 (4) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the conditions referred to in section 109.1 (1) of the Act are not maintained, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the conditions referred to in section 109.1 (1) of the Act are not maintained.

Section 110 of Act — tax if change in use of resulting
software or tangible personal property

61   For the purposes of section 110 (3) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first becomes

(i) a user of the software first referred to in section 110 (1) (b) of the Act, or

(ii) a user of the tangible personal property referred to in section 110 (1) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first becomes

(i) a user of the software first referred to in section 110 (1) (b) of the Act, or

(ii) a user of the tangible personal property referred to in section 110 (1) (b) of the Act.

Section 117.1 of Act — tax if resulting property
used for new purpose

62   For the purposes of section 117.1 (4) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the resulting tangible personal property, or allows the resulting tangible personal property to be used, as referred to in section 117.1 (2) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the resulting tangible personal property, or allows the resulting tangible personal property to be used, as referred to in section 117.1 (2) (b) of the Act.

Section 120 of Act — tax if related service provided
outside British Columbia

63   For the purposes of section 120 (4) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant subsequently brings or sends into British Columbia, or receives delivery of in British Columbia, the tangible personal property, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant subsequently brings or sends into British Columbia, or receives delivery of in British Columbia, the tangible personal property.

Section 120.1 of Act — tax if change in use of related service

64   For the purposes of section 120.1 (3) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant subsequently uses the related service, or allows the related service to be used, as referred to in section 120.1 (1) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant subsequently uses the related service, or allows the related service to be used, as referred to in section 120.1 (1) (b) of the Act.

Section 123.2 of Act — tax if change in use of
accommodation purchased for resale

65   For the purposes of section 123.2 (6) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first becomes a user of the accommodation, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first becomes a user of the accommodation.

Section 123.3 of Act — tax if accommodation used
for new purpose

66   For the purposes of section 123.3 (5) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the accommodation, or allows the accommodation to be used, as referred to in section 123.3 (1) (b) or (2) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the accommodation, or allows the accommodation to be used, as referred to in section 123.3 (1) (b) or (2) (b) of the Act.

Section 130.1 of Act — tax on telecommunication service
purchased substantially for resale

67   For the purposes of section 130.1 (3) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the telecommunication service is purchased, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the telecommunication service is purchased.

Section 130.2 of Act — additional tax on telecommunication
service purchased substantially for resale

68   For the purposes of section 130.2 (5) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period that includes the month referred to in section 130.2 (1) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period that includes the end of the month referred to in section 130.2 (1) (b) of the Act.

Section 130.3 of Act — tax on telecommunication service
if no longer substantially for resale

69   For the purposes of section 130.3 (5) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period that includes the month referred to in section 130.3 (1) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period that includes the end of the month referred to in section 130.3 (1) (b) of the Act.

Section 132.1 of Act — tax if telecommunication service
used for new purpose

70   For the purposes of section 132.1 (3) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the registrant first uses the telecommunication service, or allows the telecommunication service to be used, as referred to in section 132.1 (1) (b) of the Act, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the registrant first uses the telecommunication service, or allows the telecommunication service to be used, as referred to in section 132.1 (1) (b) of the Act.

Section 133 of Act — tax if motion picture exhibited

71   For the purposes of section 133 (3) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the motion picture is exhibited, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the motion picture is exhibited.

Section 187 of Act — bulk transactions

71.1   For the purposes of section 187 (5) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the bulk transaction occurred, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the bulk transaction occurred.

[en. B.C. Reg. 102/2015, App. 4, s. 2.]

Section 222 of Act — distribution of proceeds
from realization of property

71.2   For the purposes of section 222 (6) of the Act, the prescribed date is,

(a) if the registrant's reporting period is a period of one or more months, the last day of the month after the end of the registrant's reporting period in which the disposition occurred, or

(b) if the registrant's reporting period is not a period of one or more months, 30 days after the last day of the registrant's reporting period in which the disposition occurred.

[en. B.C. Reg. 102/2015, App. 4, s. 2.]

Prescribed date for remitting tax

72   (1) For the purposes of section 179 (2)  [remittance of tax by collector] of the Act, the prescribed date is,

(a) if the collector's reporting period is a period of one or more months, the last day of the month after the end of the collector's reporting period in which the amount of tax under the Act is levied by the collector, or

(b) if the collector's reporting period is not a period of one or more months, 30 days after the last day of the collector's reporting period in which the amount of tax under the Act is levied by the collector.

(2) For the purposes of section 179 (3) [remittance of amounts collected] of the Act, the prescribed date is the last day of the month after the month in which the amount referred to in that section is collected.

(3) For the purposes of section 179 (4) [remittance of tax by direct seller] of the Act, the prescribed date is,

(a) if the direct seller's reporting period is a period of one or more months, the last day of the month after the end of the direct seller's reporting period in which the amount of tax under section 99 (4) of the Act is collected by the direct seller, or

(b) if the direct seller's reporting period is not a period of one or more months, 30 days after the last day of the direct seller's reporting period in which the amount of tax under section 99 (4) of the Act is collected by the direct seller.

(4) For the purposes of section 182.2 (4) [collection of tax on liquor sold by auction] of the Act, the prescribed date is the last day of the month after the month in which the liquor is sold by auction.

[am. B.C. Reg. 117/2014, Sch. 3, s. 1.]

Prescribed manner for remitting tax

73   (1) For the purposes of section 179 (2) and (4) of the Act and for the purposes of section 179 (3) of the Act in relation to a collector, the prescribed manner is as follows:

(a) if the person remitting the tax had a total of $1.5 million or more of sales or leases of property or services in Canada in the previous 12 months, by an electronic method specified by the director;

(b) in any other case,

(i) by an electronic method specified by the director,

(ii) by a money order or cheque delivered to a Service BC Centre, a participating savings institution or a government office specified by the director,

(iii) by a money order or cheque mailed to the director at an address specified by the director,

(iv) by cash delivered to a Service BC Centre, a participating savings institution or a government office specified by the director, if cash is accepted as a manner of payment at that location, or

(v) by use of a debit card at a Service BC Centre or a government office specified by the director, if the use of a debit card is accepted as a manner of payment at that location.

(2) For the purposes of section 179 (3) of the Act in relation to a person who is not a collector, the prescribed manner is a manner set out in subsection (1) (b) (i) to (v) of this section.

[am. B.C. Reg. 117/2014, Sch. 3, s. 2.]

Prescribed date for filing designation and other information

73.01   For the purposes of section 179.1 (4) of the Act, the prescribed date is 90 days after the date the sale, provision or lease referred to in section 179.1 (2) (a) is made or entered into.

[en. B.C. Reg. 113/2019, Sch. 3, s. 2.]

Prescribed manner for remitting tax on liquor sold by auction

73.1   For the purposes of section 182.2 (4) of the Act, the prescribed manner is a manner set out in section 73 (1) (b) (i) to (v) of this regulation.

[en. B.C. Reg. 117/2014, Sch. 3, s. 3.]

Allowance for registrants

74   (1) For the purposes of section 185 of the Act, the prescribed allowance in respect of a reporting period is the amount set out in column 2 of the following table opposite the amount of tax, set out in column 1 of the table, remitted as required under the Act for the reporting period, other than tax imposed under section 123 of the Act:

(2) For the purposes of section 185 of the Act, the following conditions and limitations apply in respect of the deduction of an allowance by a registrant:

(a) a registrant may not deduct more than one allowance for a reporting period if the registrant has more than one place of business in British Columbia or remits tax to the government more than once during a reporting period;

(b) if a registrant has been issued more than one registration number, the registrant may deduct an allowance for tax remitted in relation to only one registration number.

Collector's return for each registration number

75   If a registrant has been issued more than one registration number, the registrant must file a separate collector's return for each registration number.

Collector's return for each designated accommodation area

76   Subject to section 75, if a collector levies tax imposed under section 123 of the Act, the collector must file separate collector's returns as follows:

(a) for each designated accommodation area in respect of which the collector levies tax under section 123 of the Act, a collector's return that relates only to the tax imposed under that section in that designated accommodation area;

(b) a collector's return that relates to all other tax under the Act that the collector levies.

Prescribed date for filing collector's return

77   (1) For the purposes of section 186 (1) [collector's returns] of the Act, the prescribed date for the filing of a collector's return by a collector is,

(a) if the collector's reporting period is a period of one or more months, the last day of the month after the end of the collector's reporting period, or

(b) if the collector's reporting period is not a period of one or more months, 30 days after the last day of the collector's reporting period.

(2) For the purposes of section 186 (1) of the Act, the prescribed date for the filing of a collector's return by a person referred to in section 186 (1) (b) or (c) of the Act is the last day of the month after the month in which the amount referred to in section 186 (1) (b) or (c) of the Act is collected.

(3) For the purposes of section 186 (1) of the Act, the prescribed date for the filing of a collector's return by a person referred to in section 186 (1) (d) of the Act is the last day of the month after the month in which the liquor is sold by auction.

[am. B.C. Reg. 117/2014, Sch. 3, s. 4.]

Prescribed manner for filing collector's return

78   (1) For the purposes of section 186 (1) of the Act, the prescribed manner for the filing of a collector's return by a collector is as follows:

(a) if the person filing the collector's return had a total of $1.5 million or more of sales or leases of property or services in Canada in the previous 12 months, by an electronic method specified by the director;

(b) in any other case,

(i) by an electronic method specified by the director,

(ii) by delivery to a Service BC Centre, a participating savings institution or a government office specified by the director, or

(iii) by mail to the director at an address specified by the director.

(2) For the purposes of section 186 (1) of the Act, the prescribed manner for the filing of a collector's return by a person, other than a collector, referred to in section 186 (1) (b), (c) or (d) of the Act is a manner set out in subsection (1) (b) (i) to (iii) of this section.

[am. B.C. Reg. 117/2014, Sch. 1, s. 9 and Sch. 3, s. 5.]

Manner for payment of tax

79   (0.1) Subsection (1) applies to a person if

(a) the person is not a registrant and any of the following apply:

(i) the person must pay tax imposed under a relevant provision, as defined in section 28 of the Act, and the tax is payable in accordance with section 29 (2) (b) or (3) of the Act;

(ii) the person must pay tax imposed under section 37, 49, 52 or 100 of the Act in respect of a vehicle and the tax is payable in accordance with section 30 (1.1) (b) of the Act;

(iii) the person must pay tax imposed under section 100 of the Act in respect of a gift of a boat or aircraft and the tax is payable in accordance with section 31 (2) (a) of the Act;

(iv) the person must pay tax imposed under section 42 of the Act and the tax is payable in accordance with section 42 (2) (b) of the Act;

(v) the person must pay tax imposed under section 37 of the Act and the tax is payable in accordance with section 88 of the Act;

(vi) the person must pay tax imposed under any of the sections referred to in section 192 (1) of the Act, or

(b) the person must pay tax imposed under any of the sections referred to in section 192 (3) of the Act.

(1) A person to whom this subsection applies must pay the tax referred to in subsection (0.1) in one of the following manners:

(a) by a money order or cheque delivered to a Service BC Centre or a government office specified by the director;

(b) by a money order or cheque mailed to the director at an address specified by the director;

(c) by cash delivered to a Service BC Centre or a government office specified by the director, if cash is accepted as a manner of payment at that location;

(d) by use of a debit card at a Service BC Centre or a government office specified by the director, if the use of a debit card is accepted as a manner of payment at that location.

(2) For the purposes of sections 29 (5), 30 (5), 30.1 (5), 31 (3), 32 (5), 41 (5), 42 (2.1), 51 (10), 51.1 (5), 60 (4), 61 (6), 61.1 (8), 62 (6), 63 (5), 64 (4), 66 (3.1), 80.4 (4), 80.5 (5), 80.7 (7), 80.8 (6), 81 (4), 82 (4), 82.01 (7), 82.1 (4), 82.2 (4), 82.3 (5), 83 (3), 84 (3), 85 (4), 87 (3), 88 (4), 106 (5), 107 (4), 108 (4.1), 109 (3), 109.1 (4), 110 (3), 117.1 (4), 120 (4), 120.1 (3), 123.2 (6), 123.3 (5), 130.1 (3), 130.2 (5), 130.3 (5), 132.1 (3), 133 (3), 187 (5) and 222 (6) of the Act, the prescribed manner is as follows:

(a) by an electronic method specified by the director;

(b) by a money order or cheque delivered to a Service BC Centre, a participating savings institution or a government office specified by the director;

(c) by a money order or cheque mailed to the director at an address specified by the director;

(d) by cash delivered to a Service BC Centre, a participating savings institution or a government office specified by the director, if cash is accepted as a manner of payment at that location;

(e) by use of a debit card at a Service BC Centre or a government office specified by the director, if the use of a debit card is accepted as a manner of payment at that location.

(3) For the purposes of section 80.3 (3), 84.1 (6) and 102 (3) of the Act, if the tax imposed under the section is payable by a registrant, the prescribed manner is as follows:

(a) by an electronic method specified by the director;

(b) by a money order or cheque delivered to a Service BC Centre, a participating savings institution or a government office specified by the director;

(c) by a money order or cheque mailed to the director at an address specified by the director;

(d) by cash delivered to a Service BC Centre, a participating savings institution or a government office specified by the director, if cash is accepted as a manner of payment at that location;

(e) by use of a debit card at a Service BC Centre or a government office specified by the director, if the use of a debit card is accepted as a manner of payment at that location.

(4) For the purposes of section 80.3 (3), 84.1 (6) and 102 (3) of the Act, if the tax is payable by a person who is not a registrant, the prescribed manner is as follows:

(a) by a money order or cheque delivered to a Service BC Centre or a government office specified by the director;

(b) by a money order or cheque mailed to the director at an address specified by the director;

(c) by cash delivered to a Service BC Centre or a government office specified by the director, if cash is accepted as a manner of payment at that location;

(d) by use of a debit card at a Service BC Centre or a government office specified by the director, if the use of a debit card is accepted as a manner of payment at that location.

[am. B.C. Regs. 117/2014, Sch. 1, s. 10; 102/2015, App. 4, s. 3; 113/2019, Sch. 3, s. 3.]

Prescribed date for filing taxpayer return

80   For the purposes of section 193 (2) of the Act, the prescribed date is the last day of the month in which the tax imposed under the Act must be paid.

Prescribed manner for filing taxpayer return

81   For the purposes of section 193 (2) of the Act, the prescribed manner is as follows:

(a) by delivery to a Service BC Centre or a government office specified by the director;

(b) by mail to the director at an address specified by the director.

Amount paid or remitted to government

82   A payment or remittance of an amount to the government under the Act is deemed not to be paid or remitted to the government until,

(a) if the manner of payment or remittance is an electronic method specified by the director, the day of receipt by the government,

(b) if the payment or remittance is delivered to a Service BC Centre, a participating savings institution or a government office specified by the director, the day recorded as the day of receipt by the Service BC Centre, participating savings institution or government office,

(c) if the payment or remittance is delivered by mail, the day the payment or remittance is mailed, and

(d) if the payment or remittance is made by use of a debit card at a Service BC Centre or a government office specified by the director, the day recorded as the day of receipt by the Service BC Centre or government office.

[am. B.C. Reg. 76/2016, Sch. 1, s. 1.]

Return filed with director

83   A collector's return or a taxpayer return is deemed not to be filed with the director until,

(a) if the return is filed by an electronic method specified by the director, the day of receipt by the government,

(b) if the return is delivered to a Service BC Centre, a participating savings institution or a government office specified by the director, the day recorded as the day of receipt by the Service BC Centre, participating savings institution or government office, and

(c) if the return is delivered by mail, the day the return is mailed.

[am. B.C. Reg. 76/2016, Sch. 1, s. 2.]

Date of postmark deemed date of mailing

83.1   For the purposes of sections 82 (c) and 83 (c), a payment, remittance or return is deemed to be mailed on the date of the postmark on the payment, remittance or return.

[en. B.C. Reg. 76/2016, Sch. 1, s. 3.]

Requirement to provide receipt, bill or invoice

84   (1) A collector must provide a person with a receipt, bill or invoice if

(a) the collector

(i) sells or provides tangible personal property, software or a taxable service to the person at a retail sale in British Columbia,

(ii) causes tangible personal property to be delivered into British Columbia to the person, or

(iii) leases, as lessor, tangible personal property to the person, and

(b) that person requests a receipt, bill or invoice.

(2) A person, other than a collector, who sells liquor by auction must provide the purchaser with a receipt, bill or invoice if requested by the purchaser.

[am. B.C. Reg. 117/2014, Sch. 3, s. 6.]

Tax to be shown on receipt, bill or invoice

85   (1) A collector must show the tax imposed under the Act that is levied by the collector as a separate item on a receipt, bill or invoice if the collector

(a) levies tax imposed under the Act in relation to

(i) a sale or provision of tangible personal property, software or a taxable service at a retail sale, or

(ii) a lease of tangible personal property to a lessee, and

(b) provides a receipt, bill or invoice in relation to the sale, provision or lease.

(2) A person, other than a collector, who sells liquor by auction must show the tax imposed under the Act that is levied by the person in relation to the sale as a separate item on a receipt, bill or invoice provided if that person provides a receipt, bill or invoice in relation to the sale.

[am. B.C. Reg. 117/2014, Sch. 3, s. 7.]

Registration number to be shown on receipt,
bill, invoice or written agreement

86   (1) This section applies to a collector if the collector

(a) provides a receipt, bill or invoice in relation to a sale or provision of tangible personal property, software or a taxable service or a lease of tangible personal property to a lessee, or

(b) enters into a written agreement with a purchaser of tangible personal property, software or a taxable service or a lessee of tangible personal property.

(2) If a collector to whom this section applies obtains a person's registration number in accordance with section 37 (3), (5) or (6), 49 (10), (11) or (12), 92 (2), 93 (4), 123.1 or 130 (2.1) of the Act, the collector must record the person's registration number on the receipt, bill, invoice or written agreement.

(3) Despite subsection (2), a collector to whom that subsection applies may record the number of a licence issued under the Liquor Control and Licensing Act to a person on the receipt, bill, invoice or written agreement instead of the person's registration number if the collector

(a) sells to the person liquor that will be sold or served under the person's licence, and

(b) obtains, in addition to obtaining the person's registration number, the number of the licence issued under that Act to the person.

(3.1) Despite subsection (2), a collector to whom that subsection applies may record the number of a licence issued under the Cannabis Control and Licensing Act to a person on the receipt, bill, invoice or written agreement instead of the person's registration number if the collector

(a) sells to the person cannabis that will be sold under the person's licence, and

(b) obtains, in addition to obtaining the person's registration number, the number of the licence issued under that Act to the person.

(4) If a collector to whom this section applies obtains, in accordance with section 37 (4) (a) or 49 (9.1) (a) of the Act, the account number referred to in that section that is assigned to a person, the collector must record the person's account number on the receipt, bill, invoice or written agreement.

(5) If a collector to whom this section applies obtains a person's registration number in accordance with section 130 (3) (b) of the Act and section 89 of the Provincial Sales Tax Exemption and Refund Regulation, the collector must record the person's registration number on the receipt, bill, invoice or written agreement.

(6) If a collector to whom this section applies obtains a person's registration number in accordance with section 145 (1.1) (b) of the Act and section 31 (3), 33 (4), 62, 63 or 70 of the Provincial Sales Tax Exemption and Refund Regulation, the collector must record the person's registration number on the receipt, bill, invoice or written agreement.

(7) If a collector to whom this section applies obtains a person's registration number in accordance with section 145 (2) (b) of the Act and section 73 (3) of the Provincial Sales Tax Exemption and Refund Regulation, the collector must record the person's registration number on the receipt, bill, invoice or written agreement.

(8) If a collector to whom this section applies obtains a person's registration number in accordance with section 119 (2), 130 (3) or 145 (1.1) or (2) of the Act because the registration number is information required by the director, the collector must record the person's registration number on the receipt, bill, invoice or written agreement.

[am. B.C. Regs. 291/2016, Sch. 2, s. 10; 211/2018, s. 3; 254/2020, s. (a).]

Information respecting modified motor vehicle or modified
business vehicle shown on receipt, bill or invoice

87   (1) A collector who sells a modified motor vehicle to a person at a retail sale in British Columbia, causes a modified motor vehicle to be delivered into British Columbia to a person or leases a modified motor vehicle to a lessee must

(a) provide the person with a receipt, bill or invoice in relation to the sale or lease, and

(b) record on the receipt, bill or invoice the portion of the price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to

(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or

(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability.

(2) A collector who sells a modified business vehicle to a person at a retail sale in British Columbia or causes a modified business vehicle to be delivered into British Columbia to a person must

(a) provide the person with a receipt, bill or invoice in relation to the sale, and

(b) record on the receipt, bill or invoice the portion of the price that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle" in section 1 of the Act.

(3) A collector who leases a modified business vehicle to a lessee must

(a) provide that person with a receipt, bill or invoice in relation to the lease, and

(b) record on the receipt, bill or invoice the portion of the fair market value of the modified business vehicle that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle" in section 1 of the Act.

Collector records

88   (1) A collector must keep records of the following:

(a) the total value of the consideration accepted by the collector from a sale or lease of tangible personal property;

(b) the total value of the consideration accepted by the collector from a sale or provision of software or a taxable service;

(c) the total value of the consideration accepted by the collector from all sales or leases of tangible personal property;

(d) the total value of the consideration accepted by the collector from all sales or provisions of software or taxable services;

(e) the amount of tax levied or collected under the Act;

(f) the amount of tax remitted under the Act;

(g) a taxable sale, provision or lease of tangible personal property;

(h) a taxable sale or provision of software or a taxable service;

(i) a non-taxable sale of tangible personal property, including sales for resale;

(j) a non-taxable sale of accommodation, including sales for resale;

(k) a price reduction in relation to a sale or lease of tangible personal property;

(l) a price reduction in relation to a sale or provision of software or a taxable service;

(m) a refund or credit provided in relation to a sale or lease of tangible personal property, including the amount of the refund or credit;

(n) a refund or credit provided in relation to a sale or provision of software or a taxable service, including the amount of the refund or credit;

(o) an exemption from tax under the Act allowed in relation to a sale or lease of tangible personal property, including information and documents obtained in accordance with the Act from a person alleging that the person is exempt from tax;

(p) an exemption from tax under the Act allowed in relation to a sale or provision of software or a taxable service, including information and documents obtained in accordance with the Act from a person alleging that the person is exempt from tax;

(q) tangible personal property brought or sent into British Columbia, or for which delivery is received in British Columbia, for sale or lease;

(r) tangible personal property purchased or taken from inventory in British Columbia by the collector for the collector's own use or consumption, or supplied to the collector's employees if the supply has not been included as a retail sale;

(s) software or a taxable service purchased or taken from inventory in British Columbia by the collector for the collector's use or benefit, or supplied to the collector's employees if the supply has not been included as a retail sale;

(t) registration numbers, declarations and other information and documents obtained in accordance with section 37 (3), (4), (5) or (6), 44 (2), 49 (9.1), (10), (11) or (12), 92 (2), 93 (4), 95 (3), 105 (3), 119 (2), 123.1, 130 (2.1) or (3) or 145 (1.1) or (2) of the Act.

(2) A collector must keep an entry in a record referred to in subsection (1) separate and distinguishable from other entries in the record.

[am. B.C. Reg. 254/2020, s. (b).]

Records of holder of liquor permit

88.1   A holder of a liquor permit, other than a holder who is a collector, must keep records sufficient to furnish the director with the necessary particulars of sales of liquor under the permit.

[en. B.C. Reg. 291/2016, Sch. 2, s. 11.]

Records of person who sells liquor by auction

88.2   A person, other than a collector, who sells liquor by auction must keep records sufficient to furnish the director with the necessary particulars of sales of liquor by auction.

[en. B.C. Reg. 117/2014, Sch. 3, s. 8.]

Small seller records

89   A small seller must keep records sufficient to furnish the director with the necessary particulars of sales of eligible tangible personal property or software or provisions of taxable services.

Independent sales contractor records

90   An independent sales contractor must keep records sufficient to furnish the director with the necessary particulars of sales of exclusive products and refunds and credits provided in relation to sales of exclusive products.

Records of person who must self-assess tax

91   A person who is required to file a taxpayer return under section 29, 31 or 192 of the Act must keep records of the following as each relates to the taxpayer return:

(a) the person's purchase of tangible personal property, software or a taxable service at a retail sale in British Columbia;

(b) tangible personal property brought or sent into British Columbia or for which delivery is received in British Columbia;

(c) a vehicle, boat or aircraft received as a gift;

(d) tangible personal property used in British Columbia;

(e) software used in British Columbia;

(f) the person's use of a taxable service.

Records of person exempt from tax

92   A person who is exempt from paying tax imposed under the Act must keep records sufficient to furnish the director with the necessary particulars of the exemption.

Retention of records

93   (1) A person who is required to keep records under the Act must retain the records for a period of 5 years from the date the record is created.

(2) If a person who is required to retain records under subsection (1) makes a written application to the director for permission to destroy a record, the director may authorize the requested destruction prior to the expiry of the period described in subsection (1).

(3) Despite any other provision of this section, if a record might be necessary for the purposes of an appeal under section 211 [appeal to minister] or 212 [appeal to court] of the Act, the person required to keep records must retain the record after the expiry of the period described in subsection (1) and until the appeals have been exhausted.

Prescribed circumstance for penalty under section 204 of Act

94   For the purposes of section 204 (1) of the Act, the prescribed circumstance is a circumstance in which

(a) the person declares that the person would be exempt under Part 5 [Production Machinery and Equipment] of the Provincial Sales Tax Exemption and Refund Regulation, other than section 112 [software related to qualifying machinery or equipment] or 113 [services related to qualifying machinery or equipment], if the person were to purchase the tangible personal property, or

(b) the person declares that the person would be exempt under Part 5 of the Provincial Sales Tax Exemption and Refund Regulation, other than section 112 or 113, if the person were to bring or send into British Columbia, or receive delivery of in British Columbia, the tangible personal property.

Prescribed circumstance and amount for penalty under
section 205 of Act

95   (1) For the purposes of section 205 (c) (i) of the Act, the prescribed circumstance is the failure to remit tax in accordance with the manner prescribed in section 73 (1) (a) of this regulation.

(2) For the purposes of section 205 (c) (i) of the Act, the prescribed amount is 5% of the amount not remitted in accordance with the manner prescribed in section 73 (1) (a) of this regulation.

[am. B.C. Reg. 117/2014, Sch. 3, s. 9.]

Calculation of interest

96   Interest payable under the Act must be

(a) compounded monthly, and

(b) calculated on the number of days since the last compounding of interest, or if no compounding has yet occurred, from the date that interest is payable under the Act.

Definition

97   In this Division, "client" has the same meaning as in section 244 of the Act.

Retention or seizure of records for which
solicitor-client privilege is claimed

98   (1) If the director is about to inspect, audit or examine a record that is in the possession of a lawyer and the lawyer claims that a client of the lawyer has a solicitor-client privilege in respect of the record,

(a) the director must not inspect, audit or examine the record, and

(b) the lawyer must

(i) place the record in a package, together with any other records in respect of which the lawyer at the same time makes the same claim on behalf of the same client,

(ii) suitably seal and identify the package or, if the director and the lawyer agree, allow pages of the record to be initialled and numbered or otherwise suitably identified, and

(iii) retain the package and ensure that the package is preserved until the package is produced to a court under section 99 or 100 and an order under that section is made in respect of the record or until the record is otherwise dealt with in accordance with this regulation.

(2) If a person acting under the authority of a warrant in relation to a possible contravention of the Act or regulations under the Act is about to seize a record that is in the possession of a lawyer and the lawyer claims that a client of the lawyer has a solicitor-client privilege in respect of the record,

(a) the person seizing the record must not inspect, examine or make copies of the record, and

(b) that person must

(i) seize the record and place the record in a package, together with any other records subject to seizure in respect of which the lawyer at the same time makes the same claim on behalf of the same client,

(ii) suitably seal and identify the package, and

(iii) place the package in the custody of a sheriff or, if the lawyer and that person agree in writing on another person to act as custodian, in the custody of that other person.

(3) For the purposes of subsections (1) and (2), if a record is in electronic form only, the lawyer must make a copy of the record in printed, electronic or other form and the person required to place the record in a package must include in the package either the original record or the copy.

(4) A lawyer who makes a claim under this section must

(a) make a reasonable effort to inform the client of the claim, and

(b) advise the director in writing as to whether the lawyer informed the client of the claim and, if the client was informed, whether the client waives the claim of solicitor-client privilege.

Custody of seized documents while claim determined

99   (1) The custodian of a record seized under section 98 (2) must not deliver the record to any person except

(a) in accordance with an order under section 100 or 101,

(b) to the lawyer in accordance with a written consent of the director, or

(c) to the director in accordance with a written consent of the lawyer or the client.

(2) At any time while a record seized under section 98 (2) is in the custody of a custodian, the lawyer who made the claim under that section may apply to the Supreme Court without notice to any other person for an order that

(a) authorizes the lawyer to examine or make a copy of the record in the presence of the custodian or a judge of the court, and

(b) contains provisions that the court considers necessary to ensure that the record is repackaged and the package resealed without alteration or damage.

(3) If any question arises as to the course to be followed in connection with anything done or being done under this section or section 100 or 101 and there is no direction in this section or section 100 or 101 on the matter, on application, the Supreme Court may give such direction as is in the court's opinion most likely to carry out the object of sections 98 to 101 of allowing solicitor-client privilege for proper purposes.

Application to court by lawyer or client

100   (1) Within 14 days after a record is retained under section 98 (1) or seized under section 98 (2), the lawyer or the client may apply to the Supreme Court by way of a petition proceeding for a determination of whether the client has solicitor-client privilege with respect to the record.

(2) In the petition filed under subsection (1), the government must be designated "Her Majesty the Queen in right of the Province of British Columbia".

(3) Within 7 days after the filing of the petition under subsection (1), the petition must be served on the government in accordance with section 8 of the Crown Proceeding Act.

(4) If the person who filed the petition under subsection (1) sets the matter down for hearing, that person must, at least 7 days before the date set for the hearing,

(a) serve a notice of hearing on the government and on the custodian of the record, if any, and

(b) pay to the custodian, if any, the estimated expenses of transporting the record to and from the place of hearing and of safeguarding the record.

(5) The hearing of an application must exclude the public if

(a) the lawyer or the client requests that the public be excluded, or

(b) the court orders that the public be excluded.

(6) On the hearing of an application, the court must,

(a) if the court decides that the client has solicitor-client privilege with respect to the record, order the release of the record to the lawyer or the client, or

(b) if the court decides that the client does not have solicitor-client privilege with respect to the record,

(i) in the case of a record retained under section 98 (1), order that the lawyer make the record available for inspection, audit or examination by the director, or

(ii) in the case of a record seized under section 98 (2), order the custodian to deliver the record to the director.

(7) The court may inspect the record if the court considers this necessary for the purposes of subsection (6) of this section and, if the inspection is done, the court must ensure that the record is repackaged and the package resealed and the reasons for judgment must not divulge any details of the record.

Application to court by government

101   (1) The government may apply to the Supreme Court for an order under this section if

(a) no application under section 100 (1) is commenced within the time limit set by that section in relation to a record that was retained or seized, or

(b) the person bringing an application under section 100 does not set the matter down to be heard on a date no later than 30 days after the commencement of the application or a later date agreed to by the government.

(2) The government must give notice of the hearing to

(a) the lawyer, and

(b) the client, if the identity of the client is known to the government.

(3) If the identity of the client is not known to the government, a lawyer who is given notice of the hearing under subsection (2) must

(a) make reasonable efforts to give notice of the hearing to the client, and

(b) advise the court as to whether the lawyer gave notice of the hearing to the client.

(4) A client who is given notice of the hearing under subsection (3) is deemed to have been given notice of the hearing by the government.

(5) On the hearing of an application under this section, the court may,

(a) in the case of a record retained under section 98 (1), order that the lawyer make the record available for inspection, audit or examination by the director, or

(b) in the case of a record seized under section 98 (2), order the custodian to deliver the record to the director.

Certificate of lien form

102   The form set out in the Schedule is prescribed for the purposes of section 221 (2) (a) of the Act.

Offences and penalties

103   A person who contravenes section 75, 76, 84 (1) or (2), 85 (1) or (2), 86 (2), (4), (5), (6), (7) or (8), 87 (1), (2) or (3), 88 (1) or (2), 88.1, 88.2, 89, 90, 91, 92 or 93 commits an offence and is liable,

(a) on the first conviction, to a fine of not less than $200 and not more than $500, and

(b) on a subsequent conviction for contravention of the same or another provision of this regulation, to a fine of not less than $500 and not more than $2 000.

[am. B.C. Reg. 117/2014, Sch. 3, s. 10.]