Point in Time - Provincial Sales Tax Transitional Regulation - 154/2013

"Point in Time" Regulation Content

Provincial Sales Tax Transitional Provisions and Amendments Act, 2013

Provincial Sales Tax Transitional Regulation

B.C. Reg. 154/2013

NOTE: Links below go to reg content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to present)
SECTIONEFFECTIVE DATE
Regulation April 1, 2016
Section 1.1 November 22, 2013
June 23, 2014
Section 1.11 April 1, 2013
June 9, 2015
Section 1.2 April 1, 2013
[retro from November 22, 2013]
June 23, 2014
Section 8 June 23, 2014
Section 9 November 22, 2013
June 23, 2014

 Regulation BEFORE repealed by 2013-1-47, effective April 1, 2016.

B.C. Reg. 154/2013
O.C. 194/2013
Deposited March 28, 2013
effective April 1, 2013

Provincial Sales Tax Transitional Provisions and Amendments Act, 2013

Provincial Sales Tax Transitional Regulation

[includes amendments up to B.C. Reg. 102/2015, June 9, 2015]

Definition

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

Repealed

1.1   Repealed. [B.C. Reg. 117/2014, s. 9.]

Repealed

1.11   Repealed. [B.C. Reg. 102/2015, s. (f).]

Repealed

1.2   Repealed. [B.C. Reg. 117/2014, s. 9.]

Sections 49 and 52 of Act — tangible personal property purchased in Canada and delivered into British Columbia

2   Sections 49 and 52 of the Act do not apply in respect of any consideration for tangible personal property that, before April 1, 2013, becomes due or is paid without having become due if

(a) the tangible personal property is purchased outside British Columbia but in Canada, and

(b) the seller causes the tangible personal property to be delivered into British Columbia.

Section 63 of Act — conveyance purchased in Canada and delivered into and used in British Columbia

3   Section 63 of the Act does not apply in respect of any consideration for a taxable conveyance that, before April 1, 2013, becomes due or is paid without having become due if

(a) the taxable conveyance is purchased outside British Columbia but in Canada, and

(b) the seller causes the taxable conveyance to be delivered into British Columbia.

Section 90 of Act — eligible tangible personal property purchased in Canada and delivered into British Columbia

4   Section 90 of the Act does not apply in respect of any consideration for eligible tangible personal property that, before April 1, 2013, becomes due or is paid without having become due if

(a) the eligible tangible personal property is purchased outside British Columbia but in Canada, and

(b) the seller causes the eligible tangible personal property to be delivered into British Columbia.

Section 93 of Act — energy product purchased in Canada and delivered into British Columbia for use

5   Section 93 of the Act does not apply in respect of any consideration for an energy product that, before April 1, 2013, becomes due or is paid without having become due if

(a) the energy product is purchased outside British Columbia but in Canada, and

(b) the seller causes the energy product to be delivered into British Columbia.

Section 99 (3) and (4) of Act — exclusive product purchased in Canada and delivered into British Columbia

6   Section 99 (3) and (4) of the Act does not apply in respect of any consideration for an exclusive product that, before April 1, 2013, becomes due or is paid without having become due if

(a) the exclusive product is purchased outside British Columbia but in Canada, and

(b) the seller causes the exclusive product to be delivered into British Columbia.

Section 101 (2) of Act — reusable containers purchased in Canada and delivered into British Columbia

7   Section 101 (2) of the Act does not apply in respect of any consideration for a reusable container that, before April 1, 2013, becomes due or is paid without having become due if

(a) the reusable container is purchased outside British Columbia but in Canada, and

(b) the seller causes the reusable container to be delivered into British Columbia.

Repealed

8-9   Repealed. [B.C. Reg. 117/2014, s. 9.]

[Provisions relevant to the enactment of this regulation: Provincial Sales Tax Transitional Provisions and Amendments Act, 2013, S.B.C. 2013, c. 1, section 47]

 Section 1.1 was enacted by BC Reg 233/2013, effective November 22, 2013.

 Section 1.1 BEFORE repealed by BC Reg 117/2014, effective June 23, 2014.

Section 1 of Act — definition of "small seller"

1.1   In addition to selling liquor under a special occasion licence, a small seller may be a person who sells liquor by auction.

[en. B.C. Reg. 233/2013, Sch. 2, s. 1.]

 Section 1.11 was enacted by BC Reg 117/2014, effective April 1, 2013.

 Section 1.11 BEFORE repealed by BC Reg 102/2015, effective June 9, 2015.

Section 27 of Act — valuation by director

1.11   Section 27 of the Act applies despite any other provision of the Act except sections 211 [appeal to minister] and 212 [appeal to court] of the Act.

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

 Section 1.2 was enacted by BC Reg 233/2013, effective April 1, 2013 [retro from November 22, 2013].

 Section 1.2 BEFORE repealed by BC Reg 117/2014, effective June 23, 2014.

Section 36 of Act — rates of tax in relation to gifts

1.2   Section 36 (5) and (6) of the Act apply in relation to a vehicle, boat or aircraft if the person who must pay tax in accordance with section 49 (6) (c) or 50 (2) (b) of the Act on the vehicle, boat or aircraft imported the vehicle, boat or aircraft from outside Canada.

[en. B.C. Reg. 233/2013, Sch. 1, s. 1.]

 Section 8 BEFORE repealed by BC Reg 117/2014, effective June 23, 2014.

Estimates and payments in relation to portion of fiscal year

8   For the purposes of section 35.1 [revenue from additional tax on lease of passenger vehicle] of the Transportation Act, the Minister of Finance may make estimates and payments in relation to a portion of a fiscal year.

 Section 9 was enacted by BC Reg 233/2013, effective November 22, 2013.

 Section 9 BEFORE repealed by BC Reg 117/2014, effective June 23, 2014.

Collection of tax on liquor sold by auction

9   (1) A person, other than a collector, who sells liquor by auction to a purchaser must levy and collect the tax imposed under section 37 of the Act at the time the tax is payable in accordance with section 28 of the Act.

(2) A person who must levy and collect tax in accordance with subsection (1) must, on or before the last day of the month after the month in which the liquor is sold by auction,

(a) remit to the government amounts of tax levied under subsection (1), whether or not collected,

(b) file with the director a return in a form specified by the director.

(3) At the time of filing a return under subsection (2) (b), the person must submit to the director any information required by the director.

(4) A person who must remit to the government an amount under subsection (2) (a) must remit the amount in a manner set out in section 73 (b) (i) to (v) of the Provincial Sales Tax Regulation.

(5) A person who must file a return under subsection (2) (b) must file the return in a manner set out in section 78 (b) (i) to (iii) of the Provincial Sales Tax Regulation.

(6) A person who must levy and collect tax in accordance with subsection (1) must keep records sufficient to furnish the director with the necessary particulars of sales of liquor by auction.

(7) A person who must levy and collect tax in accordance with subsection (1) is an agent of the government for the purposes of levying and collecting that tax.

(8) Sections 179 (3) and 186 of the Act do not apply to a person in relation to an amount the person must collect under subsection (1) of this section.

(9) Section 203 (1) and (2) to (5) applies in relation to tax that is to be levied and collected in accordance with subsection (1) of this section as if the person who must levy and collect that tax were a collector.

[en. B.C. Reg. 233/2013, Sch. 2, s. 1.]