Section 1 (1), definitions of "band", "First Nation individual" and "Indian" BEFORE repealed by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

"band" has the same meaning as in section 2 of the Indian Act (Canada);

"First Nation individual" means an individual

(a) who is an Indian, and

(b) whose property is exempt from taxation under section 87 of the Indian Act (Canada) or under a provision of a final agreement equivalent to that section;

"Indian" has the same meaning as in the Indian Act (Canada);

 Section 1 (1) definition of "alcohol-containing food product" was added by BC Reg 76/2016, effective April 1, 2016.

 Section 1 (1) (i) definition of "qualifying school" BEFORE amended by BC Reg 148/2016, effective September 1, 2016.

(i) an accredited institution, as defined in the Private Career Training Institutions Act;

 Section 3 (1) (b) (ii) BEFORE amended by BC Reg 227/2018, effective October 26, 2018.

(ii) a veterinary drug, as defined in section 65 of the Veterinary Drugs Act;

 Section 4.1 was enacted by BC Reg 212/2018, effective October 17, 2018.

 Section 8 (1) (l) was added by BC Reg 124/2015, effective June 9, 2015 retroactive from February 18, 2015.

 Section 9 (1) definition of "youth organization", paragraph (a) BEFORE amended by BC Reg 211/2015, effective November 28, 2016.

(a) a society incorporated under the Society Act,

 Section 11 (2) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

(2)  Yarn, natural fibres, synthetic thread and yard goods that are

(a) advertised or marketed as materials or products for use in making or repairing clothing, and

(b) obtained for use in making or repairing clothing

are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part.

 Section 11 (3) was added by BC Reg 216/2013, effective April 1, 2013.

 Section 14 (4) was added by BC Reg 216/2013, effective October 25, 2013.

 Section 17.1 was enacted by BC Reg 216/2013, effective April 1, 2013.

 Section 18 (1), (2), (3), (4) and (5) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

 Section 20 BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

 Section 20 (7) was added by BC Reg 216/2013, effective October 25, 2013.

 Section 22 (1) (b) BEFORE amended by BC Reg 117/2014, effective February 19, 2014, retroactive from June 23, 2014.

(b) the tangible personal property enters British Columbia within 6 months of the individual becoming a resident of British Columbia or would have entered within that time if it were not for circumstances that made it impractical for the tangible personal property to have entered British Columbia within that time, and

 Section 27 (1) (a) BEFORE amended by BC Reg 218/2016, effective November 1, 2016.

(a) pelletized fuel, as defined in the Solid Fuel Burning Domestic Appliance Regulation, B.C. Reg. 302/94;

 Section 29.1 was enacted by BC Reg 153/2013, effective April 1, 2013.

 Section 31 (1) (c) BEFORE amended by BC Reg 41/2016, effective February 29, 2016.

(c) part of a penstock system for a hydroelectric power plant that is validly licensed under the Water Act.

 Section 35 (1) (l) (i) BEFORE amended by BC Reg 54/2018, effective April 1, 2018.

(i) avalanche airbag backpack systems specifically designed to carry gas cartridges and airbags that, when triggered, inflate instantly to help keep the wearer above the snow surface during an avalanche;

 Section 38 (2) (a) BEFORE amended by BC Reg 76/2016, effective April 1, 2016.

(a) in processing or manufacturing a product for sale or lease, and

 Section 38 (3) (f) and (g) BEFORE amended by BC Reg 76/2016, effective April 1, 2016.

(f) to be added to a tailings pond or settling pond, or

(g) for use for testing purposes.

 Section 38 (3) (h) was added by BC Reg 76/2016, effective April 1, 2016.

 Section 39 (5) BEFORE repealed by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

(5) Subsections (3) and (4) of this section are prescribed for the purposes of the following provisions of the Act:

(a) section 89 (2) [tax on acquisition of eligible tangible personal property];

(b) section 90 (4) [tax on eligible tangible personal property brought into British Columbia];

(c) section 99 (6) [tax on acquisition of exclusive product by independent sales contractor].

 Section 42 BEFORE re-enacted by BC Reg 76/2016, effective April 1, 2016.

 Section 45 BEFORE amended and (0.1), (1) (c) and (d) and (3) were added by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

 Section 46 (2) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

(2)  Tangible personal property described in Schedule 2 is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the tangible personal property is obtained by a qualifying farmer for use solely for a farm purpose.

 Section 47 (2) and (3) BEFORE replaced by BC Reg 216/2013, effective April 1, 2013.

(2)  Fertilizer is exempt from tax imposed under Part 3 of the Act if the fertilizer is obtained by an individual.

(3)  Fertilizer is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the fertilizer is obtained by a person, other than an individual, for an agricultural purpose.

 Section 47 (5) and (6) were added by BC Reg 216/2013, effective April 1, 2013.

 Section 52 BEFORE amended by BC Reg 76/2016, effective April 1, 2016.

 Section 52 BEFORE re-enacted by BC Reg 212/2018, effective October 17, 2018.

 Section 55 (1) (c.1) was added by BC Reg 243/2020, effective February 19, 2020 [retroactive from September 20, 2020].

 Section 57 (3) (a.1) and (p.1) were added by BC Reg 216/2013, effective April 1, 2013.

 Section 60.1 was enacted by BC Reg 153/2013, effective April 1, 2013.

 Section 60.1 BEFORE repealed by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

 Section 60.2 was enacted by BC Reg 216/2013, effective April 1, 2013.

 Section 60.3 was enacted by BC Reg 157/2018, effective July 16, 2018.

 Section 60.4 was enacted by BC Reg 113/2018, effective April 1, 2013 [retro from June 3, 2019].

 Section 61.1 was enacted by BC Reg 102/2015, effective June 9, 2015.

 Section 64 (3) was added by BC Reg 216/2013, effective October 25, 2013.

 Section 68.1 was enacted by BC Reg 216/2013, effective April 1, 2013.

 Section 72.1 was enacted by BC Reg 216/2013, effective April 1, 2013.

 Section 73 (1) (a) BEFORE amended by BC Reg 153/2013, effective April 1, 2013.

(a) tangible personal property that a registrant stores, keeps or retains solely for the purpose of resale or lease;

 Section 73 (1) (a.1) was added by BC Reg 153/2013, effective April 1, 2013.

 Section 73 (2) BEFORE amended by BC Reg 153/2013, effective April 1, 2013.

(2)  Subsection (1)(a) of this section is prescribed for the purposes of section 145 (2) [evidence required to claim certain exemptions in relation to taxable services] of the Act.

 Section 73 (3) (part) BEFORE amended by BC Reg 153/2013, effective April 1, 2013.

(3)  For the purposes of section 145(2) of the Act, in relation to a person who alleges that a related service is exempt under subsection (1) (a) of this section, the collector is required to obtain

 Section 73 (1) (k) BEFORE repealed by BC Reg 216/2013, effective April 1, 2013.

(k) Part 3 software.

 Section 73 (2) BEFORE amended by BC Reg 216/2013, effective October 25, 2013.

(2)  Subsection (1)(a) and (a.1) of this section is prescribed for the purposes of section 145(2) [evidence required to claim certain exemptions in relation to taxable services] of the Act.

 Section 73 (4) was added by BC Reg 216/2013, effective October 25, 2013.

 Section 76.1 was enacted by BC Reg 216/2013, effective April 1, 2013.

 Section 77 (1) (j) BEFORE replaced by BC Reg 216/2013, effective April 1, 2013.

(j) services to inspect, repair or replace tangible personal property under a warranty, if the services are purchased by the person who provided the warranty.

 Section 77 (1) (k) and (2) (r) were added by BC Reg 216/2013, effective April 1, 2013.

 Section 77 (3) was added by BC Reg 216/2013, effective October 25, 2013.

 Section 77 (1) (l) was added by BC Reg 90/2015, effective April 1, 2013 [retroactive from May 25, 2015].

 Section 77 (1) (part) and (2) (part) BEFORE amended by BC Reg 245/2020, effective February 19, 2020 [retroactive from September 20, 2020].

(1) The following related services are exempt from tax imposed under Division 2 of Part 5 of the Act, other than section 120.1 of that Part:

(2) The following related services are exempt from tax imposed under Division 2 of Part 5 of the Act, other than section 120.1 of that Part:

 Section 77.1 was enacted by BC Reg 113/2018, effective April 1, 2013 [retro from June 3, 2019].

 Section 77.2 was enacted by BC Reg 245/2020, effective February 19, 2020 [retroactive from September 20, 2020].

 Section 78 (1) was renumbered and (2) was added by BC Reg 216/2013, effective October 25, 2013.

 Section 78 (1) (a) BEFORE amended by BC Reg 141/2018, effective October 1, 2018.

(a) accommodation for which the charge for the unit of accommodation is $30 or less per day, or $210 or less per week;

 Section 78 (1) (c) (i) (part), (ii) (part) and (iii) (part) BEFORE amended by BC Reg 141/2018, effective October 1, 2018.

(i) an individual, other than a tourism agent, if the unit is occupied for a continuous period of more than one month by

(ii) a person, other than an individual or a tourism agent, if the unit is occupied for a continuous period of more than one month by

(iii) a tourism agent, if the unit is occupied for a continuous period of more than one month by the same customer of the tourism agent;

 Section 78 (1) (b) BEFORE repealed by BC Reg 141/2018, effective October 1, 2018.

(b) accommodation that is provided by a person who offers fewer than 4 units of accommodation;

 Section 78 (1) (j) was added by BC Reg 141/2018, effective October 1, 2018.

 Section 80 BEFORE re-enacted by BC Reg 216/2013, effective April 1, 2013.

 Section 81 (1) was renumbered and (2) was added by BC Reg 216/2013, effective October 25, 2013.

 Section 83 (2) (b) (x) BEFORE amended by BC Reg 145/2013, effective April 1, 2013.

(x)  the Emergency and Health Services Commission,

 Section 83 (2) (a) BEFORE re-enacted by BC Reg 216/2013, effective April 1, 2013.

(a) a telecommunication service in the form of 1-800, 1-877 and 1-888 telephone and facsimile services, other than if the telecommunication service is acquired for family or domestic use;

 Section 83 (2) (b) (xiii) BEFORE amended by BC Reg 74/2016, effective March 15, 2016.

(xiii) E-Comm Emergency Communications for Southwest British Columbia Incorporated, or

 Section 85 (part) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

 Section 86 BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

 Section 88.1 was enacted by BC Reg 216/2013, effective April 1, 2013.

 Section 88.2 was enacted by BC Reg 113/2018, effective April 1, 2013 [retro from June 3, 2019].

 Section 90 (1) definition of "qualifying person" BEFORE repealed by BC Reg 120/2013, effective April 1, 2013.

"qualifying person" means a manufacturer, a software developer, an oil and gas producer, a mine operator or a person who is entitled to obtain machinery or equipment exempt under section 103 [service providers] from tax imposed under Part 3 of the Act, other than Division 9 of that Part;

 Section 90 (1) definition of "non-qualifying activity", paragraph (f) BEFORE amended by BC Reg 90/2015, effective April 1, 2013 [retroactive from May 25, 2015].

(f) in respect of manufacturing tangible personal property, carrying out an activity that is

(i) changing the voltage of electricity, or

(ii) dismantling, compressing, breaking down or shredding tangible personal property for the purposes of recycling or disposing of that tangible personal property,

unless such activity is combined with another activity that is not a non-qualifying activity and occurs at the qualifying part of the manufacturing site;

 Section 91 BEFORE amended by BC Reg 90/2015, effective April 1, 2013 [retroactive from May 25, 2015].

 Section 91.1 was enacted by BC Reg 120/2013, effective April 1, 2013.

 Section 92 (2) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

(2)  The exemption under subsection (1) applies only to machinery or equipment obtained for use substantially at the qualifying part of the manufacturing site.

 Section 93 (2) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

(2)  The exemption under subsection (1) applies only to machinery or equipment obtained for use substantially at the software development site.

 Section 94 (2) (g.1) was added by BC Reg 90/2015, effective April 1, 2013 [retroactive from May 25, 2015].

 Section 95 (2) and (4) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

(2)  The exemption under subsection (1) applies only to machinery or equipment obtained for use substantially at the well site or at the qualifying part of the processing plant or refinery.

(4)  Generators to be located substantially at a well site are exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if the generators are obtained

(a) by an oil and gas producer, and

(b) for use in relation to the extraction or processing of qualifying petroleum or natural gas.

 Section 96 (1), paragraphs (a) and (b) BEFORE amended and paragraph (c) was added by BC Reg 216/2013, effective April 1, 2013.

(a) obtained for use substantially in the exploration for minerals or the development of mines, or

(b) a generator or motor for use substantially to operate machinery or equipment for the use referred to in paragraph (a) of this subsection.

 Section 97 (2) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

(2)  The exemption under subsection (1) applies only to machinery or equipment obtained for use substantially at the qualifying part of the mine site.

 Section 99 (a) (i) BEFORE amended by BC Reg 242/2020, effective February 19, 2020 [retroactive from September 20, 2020].

(i) the manufacture of tangible personal property, or

 Section 99 (b) BEFORE amended by BC Reg 242/2020, effective February 19, 2020 [retroactive from September 20, 2020].

(b) the machinery or equipment is obtained by a qualifying person, and

 Section 99 (c) BEFORE repealed by BC Reg 242/2020, effective February 19, 2020 [retroactive from September 20, 2020].

(c) the machinery or equipment is obtained for use substantially at, as applicable,

(i) the qualifying part of the manufacturing site, processing plant, refinery or mine site,

(ii) the well site, or

(iii) a tailings pond related to mining the minerals.

 Section 100 (3) (c) and (d) BEFORE amended by BC Reg 242/2020, effective February 19, 2020 [retroactive from September 20, 2020].

(c) the refuse, waste, dust or noxious fumes are attributable to the manufacture of tangible personal property or the extraction or processing of petroleum, natural gas or minerals,

(d) the machinery or equipment is obtained by a qualifying person, and

 Section 100 (3) (e) BEFORE repealed by BC Reg 242/2020, effective February 19, 2020 [retroactive from September 20, 2020].

(e) the machinery or equipment is obtained for use substantially at, as applicable,

(i) the qualifying part of the manufacturing site, processing plant, refinery or mine site,

(ii) the well site, or

(iii) a tailings pond related to mining the minerals.

 Section 101 (1) (c) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

(c) the machinery or equipment is obtained for use substantially at the qualifying part of the manufacturing site.

 Section 101 (2) (c) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

(c) the machinery or equipment is obtained for use substantially at the software development site.

 Section 101 (3) (c) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

(c) the machinery or equipment is obtained for use substantially at the well site, the qualifying part of the processing plant or refinery or the qualifying part of the mine site.

 Section 102 (2), (3) and (4) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

(2)  Electrical machinery or equipment is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if

(a) the electrical machinery or equipment is obtained by a manufacturer of qualifying tangible personal property, other than electricity, for use in British Columbia substantially in the transmission or distribution of electricity at the qualifying part of the manufacturer's manufacturing site,

(b) the electricity is for use

(i)  primarily and integrally in the manufacture of qualifying tangible personal property, or

(ii)  primarily to power machinery or equipment that is exempt under the following provisions of this regulation:

(A)  section 92 [manufacturing];

(B)  section 99 [pollution control];

(C)  section 100 [waste management];

(D)  section 101 [transmission or distribution of tangible personal property or software];

(E)  section 111 [ machinery or equipment to operate, control or monitor qualifying machinery or equipment], and

(c) the electrical machinery or equipment is obtained for use substantially at the qualifying part of the manufacturing site.

(3)  Electrical machinery or equipment is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if

(a) the electrical machinery or equipment is obtained by a software developer for use in British Columbia substantially in the transmission or distribution of electricity at the software developer's software development site,

(b) the electricity is for use

(i)  primarily and integrally in the development of qualifying software, or

(ii)  primarily to power machinery or equipment that is exempt under the following provisions of this regulation:

(A)  section 93 [software development];

(B)  section 101 [transmission or distribution of tangible personal property or software];

(C)  section 111 [machinery or equipment to operate, control or monitor qualifying machinery or equipment], and

(c) the electrical machinery or equipment is obtained for use substantially at the software development site.

(4)  Electrical machinery or equipment is exempt from tax imposed under Part 3 of the Act, other than Division 9 of that Part, if

(a) the electrical machinery or equipment is obtained by an oil and gas producer or mine operator for use in British Columbia substantially in the transmission or distribution of electricity at the oil and gas producer's well site, the qualifying part of the oil and gas producer's processing plant or refinery or the qualifying part of the mine operator's mine site,

(b) the electricity is for use

(i)  primarily and integrally in the extraction or processing of qualifying petroleum or natural gas or qualifying minerals, or

(ii)  primarily to power machinery or equipment that is exempt under the following provisions of this regulation:

(A)  section 95 [extraction or processing of petroleum or natural gas];

(B)  section 97 [extraction or processing of minerals];

(C)  section 99 [pollution control];

(D)  section 100 [waste management];

(E)  section 101 [transmission or distribution of tangible personal property or software];

(F)  section 111 [machinery or equipment to operate, control or monitor qualifying machinery or equipment], and

(c) the electrical machinery or equipment is obtained for use substantially at the well site or the qualifying part of the processing plant, refinery or mine site.

 Section 103 (2) (c) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

(c) the service is provided substantially at the qualifying part of

(i)  the manufacturer's manufacturing site, or

(ii)  the service provider's manufacturing site, and

 Section 103 (3) (c) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

(c) the service is provided substantially at

(i)  the well site or qualifying part of the oil and gas producer's processing plant or refinery or the qualifying part of the mine operator's mine site, or

(ii)  the qualifying part of the service provider's manufacturing site, processing plant, refinery or mine site, and

 Section 105 (3) BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

(3)  The exemptions under subsections (1) and (2) apply only to machinery or equipment that is obtained for use substantially at the manufacturing site, at which the electricity, or electricity and heat, referred to in subsection (1) is generated, from the point at which tangible personal property or a power source that is an input in the generation is received to the point at which the electricity, or electricity and heat, is first stored or first available for use, whichever occurs first.

 Section 107 definition of "qualifying person" was added by BC Reg 120/2013, effective April 1, 2013.

 Section 114 (j) BEFORE replaced by BC Reg 216/2013, effective April 1, 2013.

(j) machinery or equipment obtained for use in site preparation, the construction of buildings or the construction or maintenance of roads, other than machinery or equipment that is exempt under

(i)  section 94 [exploration for, discovery of or development of petroleum or natural gas],

(ii)  section 96 [exploration for minerals or development of mines], or

(iii)  section 104 [logging];

 Section 114 (j.1) and (j.2) were added by BC Reg 216/2013, effective April 1, 2013.

 Section 114 (b) (part) BEFORE amended by BC Reg 90/2015, effective April 1, 2013 [retroactive from May 25, 2015].

(b) logging trucks, well-servicing trucks or any other vehicles designed so that they can be used on a public highway, other than

 Section 114 (j) (j.1) and (j.2) BEFORE repealed by BC Reg 90/2015, effective April 1, 2013, retroactive from May 25, 2015.

(j) machinery or equipment obtained for use in the construction of buildings;

(j.1) machinery or equipment obtained for use in site preparation, other than machinery or equipment that is exempt under

(i) section 94 [exploration for, discovery of or development of petroleum or natural gas], or

(ii) section 104 [logging];

(j.2) machinery or equipment obtained for use in the construction or maintenance of roads, other than machinery or equipment that is

(i) obtained for use in the construction or maintenance of roads within the qualifying part of a mine site, and

(ii) exempt under section 96 [exploration for minerals or development of mines] or 97 [extraction or processing of minerals];

 Section 115 (1) BEFORE repealed and re-enacted by BC Reg 76/2016, effective April 1, 2016.

(1) In this section, "qualifying Crown corporation" means any of the following:

(a) the British Columbia Hydro and Power Authority;

(b) the British Columbia Railway Company;

(c) the Columbia Power Corporation;

(d) the Insurance Corporation of British Columbia.

 Section 115 (2) (part) BEFORE amended by BC Reg 76/2016, effective April 1, 2016.

(2) Despite Divisions 2 and 3 of this Part, tangible personal property and software obtained, and related services purchased, by the following are not exempt from tax imposed under those Divisions:

 Section 115 (2) (a) and (b) BEFORE amended by BC Reg 76/2016, effective April 1, 2016.

(a) a caterer;

(b) a restaurateur or other person who prepares food products for retail sale on the premises where the food is prepared, unless the retail sales of those food products comprise less than 10% of the restaurateur's or person's total sales of food products;

 Part 5, Division 6 heading was added by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

 Sections 120.1 and 120.2 were enacted by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

 Part 5.1, sections 120.3 to 120.64 was enacted by BC Reg 196/2018, effective October 2, 2018.

 Section 121 (1) definition of "PHSA" BEFORE amended by BC Reg 211/2015, effective November 28, 2016.

"PHSA" means the Provincial Health Services Authority, a society incorporated under the Society Act.

 Sections 122 (1) definition of "PAC" BEFORE amended by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

"PAC" means a parents' advisory council established for a relevant school under

(a) section 8 of the School Act, or

(b) section 8 of that Act as it applies under section 166.26 of that Act;

 Sections 122 (2) (part) BEFORE amended by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

(2) Subject to this section, if the director is satisfied that a PAC paid tax under Part 3 of the Act in respect of tangible personal property, or under Part 4 of the Act in respect of Part 4 software, that was purchased

 Section 124.1 was enacted by BC Reg 113/2018, effective June 3, 2019.

 Section 124.2 was enacted by BC Reg 243/2020, effective February 19, 2020 [retroactive from September 20, 2020].

 Sections 125.1 to 125.4 were enacted by BC Reg 216/2013, effective April 1, 2013.

 Sections 125.4 (2) (a) BEFORE amended by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

(a) a person paid tax under section 55 [property brought into British Columbia from outside Canada] of the Act in respect of tangible personal property that the person received as a gift from a donor,

 Section 126 BEFORE amended by BC Reg 216/2013, effective April 1, 2013 retroactive from June 23, 2014.

 Section 126 (1) (a) BEFORE amended by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

(a) an individual paid tax under section 55 [property brought into British Columbia from outside Canada] of the Act in respect of a vehicle, boat or aircraft,

 Section 126 (3) (a) BEFORE amended by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

(a) an individual paid tax under section 55 of the Act in respect of a vehicle, boat or aircraft,

 Section 126.1 was enacted by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

 Section 132.1 was enacted by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

 Section 132.2 was enacted by BC Reg 157/2018, effective July 16, 2018.

 Section 133 BEFORE renumbered as 133 (1) and amended by BC Reg 274/2019, effective December 16, 2019.

 Section 133 (2) was added by BC Reg 274/2019, effective December 16, 2019.

 Section 134 (1.1) was added by BC Reg 102/2015, effective June 9, 2015.

 Section 137.1 was enacted by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

 Section 138.1 was enacted by BC Reg 117/2014, effective June 23, 2014.

 Section 138.2 was enacted by BC Reg 98/2020, effective May 4, 2020.

 Schedule 2, Table 7, items 5 and 15 BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

 Schedule 2, Table 7, item 19 BEFORE repealed by BC Reg 216/2013, effective April 1, 2013.

 Schedule 2, Table 10, item 6 BEFORE amended by BC Reg 216/2013, effective April 1, 2013.

 Schedule 2, Table 7, item 17.1 was added by BC Reg 117/2014, effective April 1, 2013, retroactive from June 23, 2014.

 Schedule 2, Table 7, item 20.1 was added by BC Reg 75/2016, effective February 17, 2016.

 Schedule 2, Table 11, items 42.1 and 44.1 were added by BC Reg 75/2016, effective February 17, 2016.

 Schedule 3, item 3 BEFORE replaced and item 48.1 was added by BC Reg 216/2013, effective April 1, 2013.

 Schedule 5 was enacted by BC Reg 216/2013, effective April 1, 2013.