Point in Time - Provincial Sales Tax Regulation - 96/2013

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"Point in Time" Regulation Content

Provincial Sales Tax Act

Provincial Sales Tax Regulation

B.C. Reg. 96/2013

SECTION	EFFECTIVE DATE
NOTE: Links below go to reg content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to present)
Section 1	October 17, 2018
Section 2	October 1, 2018
Section 2.01	October 17, 2018
Section 2.1	October 1, 2018
Section 2.2	September 20, 2020
Section 3.1	April 1, 2013
Section 3.2	January 23, 2017
Section 8	February 19, 2014
Section 10.1	April 1, 2013
Section 12	April 1, 2013
	April 1, 2016
	February 19, 2020 [retro from September 20, 2020]
Section 13	April 1, 2013
Section 14	April 1, 2013
Section 19	January 1, 2015 [retro from May 25, 2015]
Section 19.1	January 1, 2015 [retro from May 25, 2015]
Section 26	April 1, 2013 [retro from May 25, 2015]
	March 1, 2020 [retro from September 20, 2020]
Section 27	March 1, 2020 [retro from September 20, 2020]
Section 29	April 1, 2013 [retro from June 26, 2018]
Part 6 Division 0.1	April 1, 2013
Section 31.2	June 3, 2019
Section 41	June 9, 2015
Section 48.1	April 1, 2013
Section 55.1	April 1, 2013
Part 6 Division 4	June 9, 2015
Section 72	June 23, 2014
Section 73	June 23, 2014
Section 73.01	June 3, 2019
Section 73.1	June 23, 2014
Section 77	June 23, 2014
Section 78	April 1, 2013
	June 23, 2014
Section 79	April 1, 2013
	June 9, 2015
	June 3, 2019
Section 82	April 1, 2013 [retro from March 15, 2016]
Section 83	April 1, 2013 [retro from March 15, 2016]
Section 83.1	April 1, 2013 [retro from March 15, 2016]
Section 84	June 23, 2014
Section 85	June 23, 2014
Section 86	January 23, 2017
	October 17, 2018
	September 20, 2020
Section 88	September 20, 2020
Section 88.1	June 23, 2014
	January 23, 2017
Section 88.2	June 23, 2014
Section 95	June 23, 2014
Section 103	June 23, 2014

Section 1 definition of "cannabis" was added by BC Reg 211/2018, effective October 17, 2018.

Section 2 (b) BEFORE amended by BC Reg 141/2018, effective October 1, 2018.

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

Section 2 (2) (e) and (3) were added by BC Reg 141/2018 as amended by BC Reg 185/2018, effective October 1, 2018.

Section 2.01 was enacted by BC Reg 211/2018, effective October 17, 2018.

Section 2.1 was enacted by BC Reg 141/2018, effective October 1, 2018.

Section 2.2 was enacted by BC Reg 246/2020, effective September 20, 2020.

Section 3.1 was enacted by BC Reg 117/2014, effective April 1, 2013.

Section 3.2 was enacted by BC Reg 291/2016, effective January 23, 2017.

Section 8 BEFORE re-enacted by BC Reg 117/2014, effective February 19, 2014.

Purchase price if accommodation purchased with other services

8 (1) For the purposes of section 19 (3) [original purchase price of accommodation] of the Act, the following services are prescribed:

(a) the services of a guide;

(b) the provision of hunting, fishing or horseback-riding equipment;

(2) For the purposes of section 19 (3) of the Act, a prescribed person is a collector who

(a) operates a fishing lodge or guest ranch, or

(b) is one of the following:

(i) a guide, as defined in the Wildlife Act;

(ii) a guide for fish, as defined in the Wildlife Act;

(iii) a transporter, as defined in section 5.01 of the Wildlife Act Commercial Activities Regulation.

(3) 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 person prescribed under subsection (2) of this section without meals or services prescribed under subsection (1) of this section, the purchase price at which accommodation without meals or those 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 person prescribed under subsection (2) of this section, including without limitation a price in money and the value of services accepted by that person, as the price or on account of the price of the accommodation, meals and services prescribed under subsection (1) of this section, and

(ii) $100 per day.

Section 10.1 was enacted by BC Reg 117/2014, effective April 1, 2013.

Section 12 BEFORE amended by BC Reg 117/2014, effective April 1, 2013.

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) the person has, over the portion of the preceding 3-year period that is before April 1, 2013, a history of compliance with the tax payment, collection and remittance requirements of the Social Service Tax Act and the Excise Tax Act,

(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) 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) 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] of the Act on an average per calendar year on at least $125 000 worth of that property, or

(iii) both

(A) purchased or leased machinery, equipment or software referred to in subparagraph (i) of this paragraph and purchased the 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) For the purposes of applying subsection (2) (b) in relation to the 2009 to 2013 calendar years, that subsection is to be applied as if

(a) the Act and Part 5 of the Provincial Sales Tax Exemption and Refund Regulation were in force at the time the machinery, equipment or software referred to in subsection (2) (b) (i) of this section was purchased or leased or the tangible personal property referred to in subsection (2) (b) (ii) was purchased, and

(b) the person received the exemptions and refunds referred to in subsection (2) (b) to which the person would have been entitled if the Act and Part 5 of that regulation were in force at that time.

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

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

Section 12 (1) (b) BEFORE self-repeal effective April 1, 2016.

Section 12 (2) (b) (ii) BEFORE amended by BC Reg 244/2020, effective February 19, 2020 [retro from September 20, 2020].

(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] of the Act on an average per calendar year of at least $125 000 worth of that property, or

Section 13 (2) BEFORE amended by BC Reg 117/2014, effective April 1, 2013.

(2) For the purposes of section 32 (3) (b) 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.

Section 14 (a) (ii) BEFORE amended by BC Reg 117/2014, effective April 1, 2013.

(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 purchased or leased or the software is purchased, or

Section 14 (b) (ii) BEFORE amended by BC Reg 117/2014, effective April 1, 2013.

(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 purchased or leased or the software is purchased.

Section 19 BEFORE amended by BC Reg 80/2015, effective January 1, 2015 [retro from May 25, 2015].

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, prescribed jurisdictions are those jurisdictions that are member jurisdictions in the International Registration Plan.

Section 19.1 was enacted by BC Reg 80/2015, effective January 1, 2015 [retro from May 25, 2015].

Section 26 (3) (a) (ii) BEFORE amended by BC Reg 91/2015, effective April 1, 2013 [retro from May 25, 2015].

(ii) by a dealer, or by an officer, salesperson or employee of the dealer, for transportation between home and the dealer's place of business;

Section 26 (4) description of "applicable percentage", paragraph (d) BEFORE amended by BC Reg 253/2020, effective March 1, 2020 [retro from September 20, 2020].

(d)

10%, if the dealer's average vehicle value for the month is $57 000 or more.

Section 26 (4) description of "applicable percentage", paragraphs (e) and (f) were added by BC Reg 253/2020, effective March 1, 2020 [retro from September 20, 2020].

Section 26 (6) description of "applicable percentage", paragraph (d) BEFORE amended by BC Reg 253/2020, effective March 1, 2020 [retro from September 20, 2020].

(d)

10%, if the dealer's average vehicle value for the month is $57 000 or more.

Section 26 (6) description of "applicable percentage", paragraphs (e) and (f) were added by BC Reg 253/2020, effective March 1, 2020 [retro from September 20, 2020].

Section 27 (3) description of "applicable percentage", paragraph (d) BEFORE amended by BC Reg 253/2020, effective March 1, 2020 [retro from September 20, 2020].

(d)

10%, if the manufacturer's average vehicle cost for the month is $57 000 or more.

Section 27 (3) description of "applicable percentage", paragraphs (e) and (f) were added by BC Reg 253/2020, effective March 1, 2020 [retro from September 20, 2020].

Section 29 (c) (part) BEFORE amended by BC Reg 128/2018, effective April 1, 2013 [retro from June 26, 2018].

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

Section 29 (c) (i) BEFORE amended by BC Reg 128/2018, effective April 1, 2013 [retro from June 26, 2018].

(i) the term of the right to use the software;

Division 0.1 of Part 6 was enacted by BC Reg 117/2014, effective April 1, 2013.

Section 31.2 was enacted by BC Reg 113/2019, effective June 3, 2019.

Section 41 (a) and (b) BEFORE amended by BC Reg 102/2015, effective June 9, 2015.

(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 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 conveyance.

Section 48.1 was enacted by BC Reg 117/2014, effective April 1, 2013.

Section 55.1 was enacted by BC Reg 117/2014, effective April 1, 2013.

Division 4 of Part 6 was enacted by BC Reg 102/2015, effective June 9, 2015.

Section 72 (4) was added by BC Reg 117/2014, effective June 23, 2014.

Section 73 BEFORE renumbered as 73 (1) and amended by BC Reg 117/2014, effective June 23, 2014.

Prescribed manner for remitting tax

73 For the purposes of section 179 (2), (3) and (4) of the Act, 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.

Section 73.01 was enacted by BC Reg 113/2019, effective June 3, 2019.

Section 73.1 was enacted by BC Reg 117/2014, effective June 23, 2014.

Section 77 (3) was added by BC Reg 117/2014, effective June 23, 2014.

Section 78 (a) BEFORE amended by BC Reg 117/2014, effective April 1, 2013.

Section 78 BEFORE renumbered as 78 (1) and amended by BC Reg 117/2014, effective June 23, 2014.

Prescribed manner for filing collector's return

78 For the purposes of section 186 (1) of the Act, the prescribed manner 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.

Section 79 (0.1) was added by BC Reg 117/2014, effective April 1, 2013.

Section 79 (1) (part) BEFORE amended by BC Reg 117/2014, effective April 1, 2013.

(1) If a person who is not a registrant must pay tax imposed under any of the sections referred to in section 192 (1) of the Act, the person must pay the tax in one of the following manners:

Section 79 (2) (part) BEFORE amended by BC Reg 117/2014, effective April 1, 2013.

(2) For the purposes of sections 30 (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), 82.1 (4), 82.2 (4), 82.3 (5), 83 (3), 84 (3), 85 (4), 87 (3), 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) and 133 (3) of the Act, the prescribed manner is as follows:

Section 79 (2) BEFORE amended by BC Reg 102/2015, effective June 9, 2015.

(2) For the purposes of sections 29 (5), 30 (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) and 133 (3) of the Act, the prescribed manner is as follows:

Section 79 (2) (part) BEFORE amended by BC Reg 113/2019, effective June 3, 2019.

(2) For the purposes of sections 29 (5), 30 (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:

Section 82 (c) BEFORE amended by BC Reg 76/2016, effective April 1, 2013 [retro from March 15, 2016].

Section 83 (c) BEFORE amended by BC Reg 76/2016, effective April 1, 2013 [retro from March 15, 2016].

Section 83.1 was enacted by BC Reg 76/2016, effective April 1, 2013 [retro from March 15, 2016].

Section 84 BEFORE renumbered as 84 (1) and amended by BC Reg 117/2014, effective June 23, 2014.

Requirement to provide receipt, bill or invoice

84 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.

Section 85 BEFORE renumbered as 85 (1) and amended by BC Reg 117/2014, effective June 23, 2014.

Tax to be shown on receipt, bill or invoice

85 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.

Section 86 (3) (a) BEFORE amended by BC Reg 291/2016, effective January 23, 2017.

(a) sells liquor to the person other than under a special occasion licence, and

Section 86 (3.1) was added by BC Reg 211/2018, effective October 17, 2018.

Section 86 (4) BEFORE amended by BC Reg 254/2020, effective September 20, 2020.

(4) If a collector to whom this section applies obtains, in accordance with section 37 (4) (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.

Section 88 (1) (t) BEFORE amended by BC Reg 254/2020, effective September 20, 2020.

(t) registration numbers, declarations and other information and documents obtained in accordance with section 37 (3), (4), (5) or (6), 44 (2), 49 (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.

Section 88.1 was enacted by BC Reg 117/2014, effective June 23, 2014.

Section 88.1 BEFORE re-enacted by BC Reg 291/2016, effective January 23, 2017

Records of holder of special occasion licence

88.1 A holder of a special occasion licence, 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 licence.

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

Section 88.2 was enacted by BC Reg 117/2014, effective June 23, 2014.

Section 95 (1) and (2) BEFORE amended by BC Reg 117/2014, effective June 23, 2014.

(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 (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 (a) of this regulation.

Section 103 BEFORE amended by BC Reg 117/2014, effective June 23, 2014.

Offences and penalties

103 A person who contravenes section 75, 76, 84, 85, 86 (2), (4), (5), (6), (7) or (8), 87 (1), (2) or (3), 88 (1) or (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.