"12 month period" , in relation to tangible personal property, means for the purposes of section 12 (2) and 14 (1) (a)
(a) the period beginning on the date the property is first brought or sent into, or is delivered in, British Columbia during any year and ending on the day before the first anniversary of that date, and
(b) if the property is in British Columbia for a continuous period that is longer than the period referred to in paragraph (a), the period beginning on the day after the immediately previous 12 month period and ending on the day before the first anniversary of that date;
"apparatus" , for the purposes of the definition of "fixture" , means a complex machine or device designed to accomplish a specific purpose and consisting of an integrated assembly of parts each having a definite function;
"assessment" includes reassessment;
"catalyst" means a substance that produces or modifies a chemical reaction and that, at the end of the reaction, is unchanged;
"collector" means a person who has collected taxes under this Act;
"commissioner" means the person appointed by the Lieutenant Governor in Council to administer this Act;
"conveyance" does not include a vehicle;
"dedicated telecommunication service" means the right, whether exercised or not, to send from British Columbia or receive in British Columbia one or more telecommunications by using a circuit, a communications channel, a partial communications channel or any other means of sending or receiving a telecommunication that is dedicated to the exclusive use of the purchaser of the service;
"dedicated telecommunication system" means a circuit, a communications channel, a partial communications channel or any other means of sending or receiving a telecommunication that is dedicated to the exclusive use of a person as a result of that person having purchased the right to send from British Columbia or receive in British Columbia one or more telecommunications by that circuit, communications channel, partial communications channel or other means of sending or receiving a telecommunication;
"direct agent" means a substance that produces or modifies a chemical reaction and that is consumed in the chemical reaction to the point of destruction or dissipation or uselessness for any other purpose;
"entry date" , in relation to any tangible personal property, means the date on which the person liable to pay the tax on the property first brings or sends the property into, or receives delivery of the property in, British Columbia;
"fixture" means machinery, equipment or apparatus that is
(a) installed in or attached to a building, structure or land, and
(b) used directly in the manufacture, production, processing, storage, handling, packaging, display, transportation, transmission or distribution of tangible personal property or in the provision of a service,
but does not include machinery, equipment or apparatus installed for the purpose of heating, air conditioning, lifting of passengers or freight by elevator or escalator, lighting or sewage disposal in a building or structure;
"interjurisdictional commercial purposes" means, in relation to a vehicle, use of the vehicle in British Columbia while the vehicle is engaged in interprovincial or international trade for the commercial carriage of passengers or goods;
"lease" means an agreement under which a person is given a right to use tangible personal property, but does not include
(a) a lease of tangible personal property if, as part of the agreement between the parties, the person supplying the tangible personal property supplies a person to operate it, or
(b) the leasing of furnishings if
(i) the furnishings are leased under an agreement to lease a house, apartment or other residential accommodation, and
(ii) the rent payments under the lease are not divided into separate amounts for the accommodation and the furnishings;
"lease price" means the total consideration paid by the lessee to the person granting a lease for each rental period under the lease for the right to use the leased property, and includes
(a) any payment or consideration or part of a payment or consideration that is, or is expressed to be, a licence fee or royalty fee,
(b) any payment or consideration, in addition to those made for rental periods, by a lessee to a person granting a lease for the right to use the leased property, including a down payment,
(c) any payment or consideration, including a membership fee, that is in addition to payments or consideration for rental periods, a substantial benefit of which is a reduction in the lease price of tangible personal property,
(d) any payment or consideration, or part of a payment or consideration, that is based or calculated on a measure of the use made by the lessee of the leased property,
(e) if the property is leased outside British Columbia and subsequently brought, sent into or received in British Columbia for use in British Columbia, the charges to the lessee for customs, excise, transportation, service and other similar costs incurred by the lessee before the lessee uses the leased property in British Columbia, and
(f) in respect of a transaction that is in part a lease of tangible personal property under which a person (in this paragraph referred to as "the exhibitor") is given the right or authority to exhibit a motion picture to others, the total consideration that
(i) is paid by the exhibitor to the person with whom the exhibitor entered into the transaction, and
(ii) is not otherwise included in this definition;
"legal services" means
(a) services that come within the meaning of the practice of law under the Legal Profession Act,
(b) services described in section 18 of the Notaries Act, and
(c) legally related services prescribed as legal services,
but does not include services provided by a person to that person's employer in the course of employment;
"lessee" means a person who leases tangible personal property
(a) for the person's own use in British Columbia,
(b) for use in British Columbia by another person at the first person's expense, or
(c) on behalf of, or as the agent for, a principal who desires to lease the property for use in British Columbia by that principal or another person at the principal's expense;
"lessor" means a person who, in the ordinary course of the person's business in British Columbia, leases tangible personal property to a lessee in British Columbia;
"liquor" means liquor as defined in the Liquor Distribution Act;
"mineral" means metal ore and every natural substance that can be mined and that
(a) occurs in fragments or particles lying on, above or adjacent to the bedrock source from which it is derived, and is commonly described as talus,
(b) is in the place or position in which it was originally formed or deposited, or
(c) is loose, fragmentary or broken rock or float that, by decomposition or erosion of rock, is found in wash, loose earth, gravel or sand,
and includes tailings, but does not include petroleum, natural gas, building and construction stone, marble, shale, clay, sand, gravel, volcanic ash, earth, soil, marl or peat;
"mistake of law" includes any mistake that is not solely a mistake of fact;
"motor vehicle" means motor vehicle as defined in the Motor Vehicle Act;
"multijurisdictional vehicle" means a vehicle in respect of which tax is payable under section 29 (1);
"park" , in respect of a motor vehicle, does not include storage if the motor vehicle is stored for a period of more than 28 consecutive days;
"parking right" means the right to park a motor vehicle at a parking site for any period of time;
"parking site" means any location within a prescribed geographic area in British Columbia, at which a motor vehicle may, for a price or other consideration, be parked for any period of time;
"passenger vehicle" means a motor vehicle designed primarily as a means of transport for individuals and includes vehicles prescribed as passenger vehicles;
"person" includes the government and a municipality;
"promotional distribution" means the provision by a person to another person of tangible personal property that is provided for one or more of the following purposes:
(a) to describe, promote or encourage the purchase, consumption or use of tangible personal property, services or real property;
(b) to furnish or distribute to a person a catalogue, directory, listing or compilation of persons, places, prices, services, commodities or places of business in respect of the purchase, consumption or use of tangible personal property, services or real property;
(c) a purpose, function or use prescribed by the Lieutenant Governor in Council as a promotional distribution;
"promotional distributor" means a person who provides, by way of promotional distribution to another person, tangible personal property the purchase price of which
(a) exceeds the amount of the payment specifically made for the tangible personal property by the person to whom it is provided, or
(b) is not specifically charged to and required to be paid by the person to whom that tangible personal property is provided;
"prototype" means the first full-scale functional form of a new type or a new construction of tangible personal property, but does not include prescribed tangible personal property;
(a) in relation to tangible personal property, means a price in money, and also the value of services rendered, the actual value of the tangible personal property exchanged, acquired or repossessed, and other consideration accepted by the seller or person from whom the property passes as price or on account of the price of the tangible personal property covered by the sale, and includes
(i) any charges for
(A) transportation and installation of the tangible personal property sold, or
(B) interest, finance, service, customs and excise charges in relation to the tangible personal property sold
that are incurred at or before the time that title to the tangible personal property covered by the sale passes under that sale, whether or not those charges are shown separately on the invoice recording the sale or in the seller's books,
(ii) if the tangible personal property is purchased, manufactured, processed or otherwise acquired outside British Columbia and subsequently brought or sent into or received in British Columbia for use or consumption in British Columbia, the costs and expenses
(A) of and to the user for materials, labour and other manufacturing and processing costs and expenses, and
(B) for service, customs, excise, transportation and other costs and expenses
incurred by the user before the use of the tangible personal property in British Columbia, and
(iii) in relation to the purchase of ready-mixed concrete that is to be delivered by or on behalf of the vendor to the place where the purchaser intends to use it, the total consideration that is payable by the purchaser to have the ready-mixed concrete delivered to that place,
(b) in relation to legal services, means
(i) the fees and charges, other than those prescribed as excluded, and
(ii) the prescribed disbursements
that are billed or otherwise charged to a purchaser for or in relation to the legal services,
(c) in relation to a parking right, means a price in money, and also the value of services rendered, the actual value of the tangible personal property exchanged, acquired or repossessed, and other consideration accepted by a seller of a parking right as price or on account of the price of the parking right,
(d) in relation to a taxable service, means a price in money, and also the value of services rendered, the actual value of the tangible personal property exchanged, acquired or repossessed, and other consideration accepted by a seller of a taxable service as price or on account of the price of the taxable service, and
(e) in relation to a telecommunication service, means the total consideration paid by the purchaser for the provision of the service and for each period in respect of which an invoice for or in relation to the service is issued, and includes
(i) sign-up charges,
(ii) access charges,
(iii) airtime charges,
(iv) usage charges,
(v) service charges, and
(vi) the following charges for telecommunications provided as part of the service:
(A) in the case of a dedicated telecommunication service, all such charges;
(B) in the case of any other telecommunication service, all such charges in respect of each telecommunication that meets at least 2 of the following criteria:
(I) the telecommunication originates in British Columbia;
(II) the telecommunication is received in British Columbia;
(III) the charge for the telecommunication is invoiced with respect to a transmitter that is ordinarily situated in British Columbia;
(a) a person who acquires tangible personal property at a sale in British Columbia
(i) for the person's own consumption or use,
(ii) for consumption or use by another person at the expense of the person acquiring the property, or
(iii) on behalf of or as agent for a principal, if the property is for consumption or use by the principal or by another person at the expense of that principal,
(b) a promotional distributor that does not come within paragraph (a), to the extent that the purchase price of the tangible personal property provided by way of promotional distribution exceeds the amount of the payment specifically made for it by the person to whom that property is provided,
(c) a person who agrees to pay or is otherwise obliged to pay consideration for legal services
(i) provided to the person for the person's own benefit or use,
(ii) provided to another recipient for that recipient's benefit or use at the person's expense, or
(iii) provided to the person on behalf of or as agent for a principal, if the legal services are for the benefit or use of the principal or another person at the expense of that principal,
(d) a person who agrees to pay or is otherwise obliged to pay consideration for a parking right
(i) provided to the person for the person's own benefit or use,
(ii) provided to another recipient for that recipient's benefit or use at the person's expense, or
(iii) provided to the person on behalf of or as agent for a principal, if the parking right is for the benefit or use of the principal or another person at the expense of that principal,
(e) a person who agrees to pay or is otherwise obliged to pay consideration for a taxable service
(i) provided to the person for the person's own benefit or use,
(ii) provided to another recipient for that recipient's benefit or use at the person's expense, or
(iii) provided to the person on behalf of or as agent for a principal, if the taxable service is for the benefit or use of the principal or another person at the expense of that principal, and
(f) a person who agrees to pay or is otherwise obliged to pay consideration for a telecommunication service
(i) provided to the person for the person's own use,
(ii) provided to another recipient for that recipient's benefit or use at the person's expense, or
(iii) provided to the person on behalf of or as agent for a principal, if the telecommunication service is for the benefit or use of the principal or another person at the expense of that principal;
"retail sale" means a sale to a purchaser for purposes of consumption or use and not for resale;
(a) a conditional sale,
(b) a transfer of title or possession, conditional or otherwise,
(c) a sale on credit or if the price is payable by installments,
(d) an exchange, barter or any other contract by which, at a price or other consideration, a person delivers tangible personal property to another person,
(e) a transfer of ownership of, title to or possession of tangible personal property
(i) given as security, by foreclosure or by repossession under lien note or conditional sale contract, whether voluntary or otherwise, or by order of a court, or by any other means by which security may be realized, or
(ii) in the process of winding up, liquidating or dissolving a corporation, and
(f) the provision, by way of promotional distribution, of tangible personal property;
"sale in bulk" means
(a) a sale of tangible personal property by a vendor out of the usual course of the vendor's business,
(b) a sale of substantially the entire stock of tangible personal property of a vendor, or
(c) a sale of an interest in the business of a vendor;
"software" means packaged or prewritten software programs or modifications to such programs, or the right to use such programs or modifications, whether the software is delivered by electronic, disk, tape or other means, but does not include
(a) modifications to or of software solely to meet the requirements of a specific person if
(i) the purchase price or lease price, as applicable, of the modifications is separate from that of the unmodified software, and
(ii) the purchase price or lease price of the modifications is greater than the purchase price or lease price, as applicable, of the software in its unmodified form,
(b) software modified solely to meet the requirements of a specific person if
(i) the purchase price or lease price, as applicable, is for the software as modified, and
(ii) that purchase price or lease price is greater than double what it would have been for the software in its unmodified form, or
(c) custom software, being
(i) software programs developed solely to meet the requirements of a specific person, and
(ii) modifications to software referred to in subparagraph (i) when performed for the person for whom the software was originally developed,
unless the software is a copy of software referred to in paragraph (a), (b) or (c), or the right to use such software, that is sold or leased to someone other than the specific person for whom the software was originally modified or developed;
"tangible personal property" means
(a) personal property that can be seen, weighed, measured, felt or touched, or that is in any other way perceptible to the senses, and includes fixtures and natural or manufactured gas,
(a) all penalties and interest that are or may be added to tax under this Act, and
(b) in the definition of "collector" and in sections 80, 81, 82 (1), 84, 91, 92, 93 (1), (2) and (4), 94, 95, 99, 101 to 109, 111 to 117, 120, 123, 124, 125 and 128 to 138, except 137 (2), but not in any other provision of this Act, a levy under Division 9 of Part 2 and all penalties and interest that are or may be added to a levy under this Act;
"taxable service" means any service provided to install, assemble, dismantle, repair, adjust, restore, recondition, refinish or maintain tangible personal property, but does not include a service
(a) provided to install tangible personal property that will become real property on installation,
(b) provided to install, assemble, dismantle, repair, adjust, restore, recondition, refinish or maintain prescribed tangible personal property, or
(c) provided by a person to that person's employer in the course of employment;
"telecommunication" includes any transmission, emission or reception of signs, signals, writing, images, sound or intelligence of any nature by wire, fibre optic cable, radio, satellite or other electromagnetic or laser based system, but does not include any prescribed transmission, emission or reception or any prescribed class of transmission, emission or reception;
"telecommunication service" means the right, whether exercised or not, to send or receive one or more telecommunications by means of a transmitter that is ordinarily situated in British Columbia, and includes
(a) the sending or receiving of a telecommunication by means of a transmitter that is ordinarily situated in British Columbia, and
(b) a dedicated telecommunication service;
"trailer" means trailer as defined in the Motor Vehicle Act;
"transfer of possession" includes transactions held by the commissioner to be in place of a transfer of title, exchange or barter;
"transmitter" means a facility or instrument by which a purchaser of a telecommunication service may send or receive the telecommunications that may be sent or received under that service, and includes a telephone, facsimile machine, modem and television;
(a) the exercise of any right or power over tangible personal property incidental to the ownership of it other than the sale of the property,
(b) the leasing by a person of tangible personal property to another person,
(c) the storing, keeping or retaining of tangible personal property for any purpose,
(d) the provision of tangible personal property by way of promotional distribution, as well as the use of it by the person to whom the tangible personal property is provided, and
(e) in the definition of "user" for the purposes of sections 9 (1) and 11 (1) (b), the employment or utilization of tangible personal property by its owner, an employee of that owner or an independent contractor retained by that owner, in the course of carrying out work or performing services for another person,
except that use does not include
(f) the exercising of a right or power over or the storing, keeping or retaining of tangible personal property that was brought into British Columbia for the sole purpose of subsequently transporting it out of British Columbia for use outside British Columbia,
(g) the exercising of a right or power over or the storing, keeping or retaining of tangible personal property that was brought into British Columbia for the sole purpose of being processed, fabricated or manufactured into, or attached to or incorporated into, other tangible personal property that is to be transported outside British Columbia for use solely outside British Columbia,
(h) the storing, keeping or retaining of tangible personal property that was brought into British Columbia for the sole purpose of being repaired and, after repair, being transported outside British Columbia for use outside British Columbia, and
(i) the storing, keeping or retaining of tangible personal property for the sole purpose of resale;
"user" means a person who utilizes in British Columbia tangible personal property
(a) for the person's own consumption or use,
(b) for the consumption or use of another person at the first person's expense, or
(c) on behalf of, or as the agent for, a principal who desires to acquire such property for the consumption or use by the principal or another person at the principal's expense,
and includes a promotional distributor to the extent that the purchase price of the tangible personal property provided by way of promotional distribution exceeds the amount of the payment specifically made for the tangible personal property by the person to whom the tangible personal property is provided;
"vehicle" means vehicle as defined in the Motor Vehicle Act;
"vendor" means a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person, who, in the ordinary course of the person's business, in British Columbia, sells tangible personal property to a purchaser at a retail sale in British Columbia.
2 For the purposes of this Act, any of the following is proof, in the absence of evidence to the contrary, that an individual resides in British Columbia:
(a) the receipt by the individual of a grant under section 2 of the Home Owner Grant Act;
(b) the receipt by a person of a grant in respect of the individual's residence and for the individual's benefit under section 3, 4 or 5 of the Home Owner Grant Act;
(c) the enrollment of the individual as a beneficiary under the medical services plan continued under the Medicare Protection Act.
3 The commissioner may appoint an employee of the government as a deputy commissioner and may delegate to a deputy commissioner any of the duties and powers exercisable by the commissioner under this Act.
4 A person who has custody of or control over information or records under this Act must not disclose the information or records to any other person except as follows:
(a) in the course of administering or enforcing this or another taxation Act;
(b) in court proceedings relating to this or another taxation Act;
(c) as provided in, or ordered under, section 39 (3), 40 (1), 99 (5) or 100 (1) of the Family Relations Act or section 8 (3) or 9 (2) of the Family Maintenance Enforcement Act;
(d) under an agreement that
(i) is between the government and another government,
(ii) relates to the administration or enforcement of taxation enactments, and
(iii) provides for the disclosure of information and records to and the exchange of similar information and records with that other government;
(e) for the purpose of compiling statistical information by the government or the government of Canada.
5 (1) At the time of making a purchase, the purchaser must pay to the government a tax at the applicable rate under section 6.
(2) If a person sells tangible personal property at a retail sale in British Columbia to a person who alleges that the tangible personal property is not being purchased for consumption or use, the seller must nevertheless require the other person to pay the tax, but the payment must be refunded by the commissioner on receipt of satisfactory evidence that the tax was wrongly paid.
6 (1) Subject to subsections (2) and (3), the rate of the tax payable under section 5 (1) is 7% of the purchase price of the tangible personal property.
(2) Despite any other provision of this Division, the rate of the tax payable under sections 5 (1) and 11 (3) on liquor is 10% of the purchase price.
(3) Despite any other provision of this Division, the rate of the tax payable under sections 5 (1) and 11 (3) on a passenger vehicle is as follows:
(a) 7% of the purchase price of the passenger vehicle, if the purchase price is less than $32 000;
(b) 8% of the purchase price of the passenger vehicle, if the purchase price is $32 000 or more but less than $33 000;
(c) 9% of the purchase price of the passenger vehicle, if the purchase price is $33 000 or more but less than $34 000;
(d) 10% of the purchase price of the passenger vehicle, if the purchase price is $34 000 or more.
7 (1) If liquor is acquired for sale under a special occasion licence, the holder of that licence or the agent of the holder must, at the time the licence is purchased,
(a) inform the authorized branch representative of the amount of the total proceeds expected from the sale of the liquor at the special occasion, and
(b) pay to that representative an amount equal to the additional tax that would be collectable under this Act based on the expected proceeds of the sales.
(2) If the amount of tax collectable on the actual sale of the liquor in respect of which payment was made under subsection (1) is less than the amount of the payment under subsection (1), the commissioner may refund the amount of the difference out of the consolidated revenue fund.
8 Without limiting section 5 (1) but subject to section 70 (e), a person who purchases containers in which to package or deliver a product the person intends to sell must, if the containers are returnable and reusable, pay tax in accordance with this Division at the time of making the purchase.
9 (1) Subject to sections 11 (3) and 20 to 24, a person who
(a) acquired, inside or outside British Columbia, tangible personal property on which tax was not payable under this Act, other than by reason of an exemption under sections 69 to 77, and
(b) becomes, for any period, a user of that property
is deemed, at the time the person becomes a user, to be a purchaser of that property and must pay tax on the purchase price of that property at the rate in section 6 (1).
(2) If a person who is a bona fide farmer, aquaculturist or commercial fisher uses or permits tangible personal property
(a) prescribed under section 73 (b) or (c), or
(b) referred to in section 73 (d),
to be used for a use other than that which allowed the person to obtain the property exempt from tax under these sections, at the time the property is so used, the person must pay tax on the purchase price of that property at the rate under this Act.
(a) who acquired tangible personal property exempt from tax under section 76 (1) (d), and
(b) who, for any period after the testing of the prototype referred to under section 76 (1) (d),
(i) becomes the user of that prototype, or
(ii) receives consideration for use of that prototype,
must pay tax on the purchase price of that tangible personal property at the rate in section 6 (1).
(4) Subsection (3) does not apply if the only use of the prototype is for demonstration and the only consideration received for the use of that prototype does not exceed the actual cost of that demonstration.
(5) Subsection (3) does not require a person to pay tax more than once on the purchase price referred to in that subsection.
10 (1) If tangible personal property, on which the purchaser has previously paid the applicable tax, is accepted at the time of sale by the seller on account of the price of the tangible personal property sold, the purchaser must pay a tax at the rate of
(a) 7% of the difference between the purchase price of the tangible personal property sold and the credit allowed for the tangible personal property accepted on account of the purchase price in trade, or
(b) if the tangible personal property sold is a passenger vehicle, at the applicable rate as follows:
(i) 7% of the difference referred to in paragraph (a), if the purchase price of the passenger vehicle is less than $32 000;
(ii) 8% of that difference, if the purchase price of the passenger vehicle is $32 000 or more but less than $33 000;
(iii) 9% of that difference, if the purchase price of the passenger vehicle is $33 000 or more but less than $34 000;
(iv) 10% of that difference, if the purchase price of the passenger vehicle is $34 000 or more.
(2) Subsection (1) does not apply if the tangible personal property sold or the tangible personal property accepted on account of the property sold is a multijurisdictional vehicle.
11 (1) This section applies to a person
(i) resides, ordinarily resides or carries on business in British Columbia or enters British Columbia with the intention of residing or carrying on business in British Columbia, and
(ii) brings or sends into British Columbia, or receives delivery of in British Columbia, tangible personal property, other than a multijurisdictional vehicle, for use or consumption
(A) by the person,
(B) by another person at the first person's expense,
(C) by another person for whom the first person acts as agent, or
(D) by another person at the expense of a principal for whom the first person acts as agent, or
(b) who uses in British Columbia in the course of the person's business, whether or not the business is carried on in British Columbia, tangible personal property, other than a multijurisdictional vehicle,
(i) that the person has not leased, as lessee, and
(ii) that the person brought or had sent into British Columbia or that the person received delivery of in British Columbia.
(2) For the purposes of subsection (1), a person is deemed to be carrying on business in British Columbia if an employee or other representative of that person carries on activities in British Columbia on that person's behalf for the purpose of promoting the sale or use of that person's products or services.
(3) A person to whom this section applies under subsection (1) must
(a) immediately report the matter in writing to the commissioner,
(b) supply to the commissioner all pertinent information required by the commissioner in respect of the tangible personal property, and
(c) pay to the government, at the time or within the period specified in section 14, tax calculated in accordance with this section and sections 12 and 13.
(4) Subject to subsection (5), tax payable under subsection (3) must be calculated by multiplying the purchase price of the tangible personal property by the rate in section 6 on the entry date of the property.
(5) Subsection (4) does not apply to
(a) tangible personal property to which section 12 (1) to (3) or section 13 applies, or
(b) a multijurisdictional vehicle.
12 (1) This section applies to tangible personal property in relation to which tax is payable under section 11 (3), other than
(a) property described in section 13 (1), or
(b) a multijurisdictional vehicle.
(2) If the person liable to pay tax under section 11 (3) establishes to the satisfaction of the commissioner that the property is brought or sent into British Columbia, or is delivered in British Columbia, for temporary use, the tax payable on that property must be calculated in accordance with the following formula:
Tax = (purchase price x rate) ÷ 3
purchase price = the purchase price of the property;
rate = the rate in section 6 on the entry date of the property.
(3) The tax must be calculated under subsection (2) separately for each 12 month period during any part of which the tangible personal property is in British Columbia, but the person is not liable
(a) to pay tax on the property if it is in British Columbia during that period for fewer than a prescribed number of days, or
(b) to pay to the government a total amount of tax on that property in excess of an amount equal to the amount determined in accordance with the following formula:
Amount = (purchase price × rate) � other sales tax
purchase price = the purchase price of the property or, in respect of prescribed tangible personal property referred to in section 19 (1), the deemed purchase price of that property on its entry date;
rate = the rate in section 6 on the entry date of the property;
other sales tax = the retail sales tax the person has paid on the property to another province.
(4) Subsection (1) does not apply in respect of tangible personal property that is brought or sent into, or delivered in, British Columbia for use as a part of any other tangible personal property.
13 (1) Tax payable under section 11 (3) on the following must be calculated in accordance with subsection (2):
(a) an aircraft used
(i) interprovincially or internationally for commercial purposes, and
(ii) in flights originating or terminating in British Columbia or connecting 2 or more points in British Columbia;
(b) a part of an aircraft described in paragraph (a);
(c) any railway rolling stock used interprovincially or internationally;
(d) a vessel or any other conveyance, other than an aircraft, used in interprovincial or international trade for the commercial carriage of passengers or goods;
(e) a part of any railway rolling stock described in paragraph (c) or of a vessel or other conveyance described in paragraph (d).
(2) The formula to be used for calculating tax payable under section 11 (3) on tangible personal property to which this section applies is as follows:
Tax = purchase price x rate x (BC usage ÷ total usage)
purchase price = purchase price of the tangible personal property;
rate = the rate in section 6 on the entry date of the tangible personal property;
BC usage = the applicable meaning established under subsections (3) to (7);
total usage = the applicable meaning established under subsections (3) to (7).
(3) For an aircraft described in subsection (1) (a), the tax payable must be calculated in accordance with the formula under subsection (2) using the following:
BC usage = the number of hours the aircraft will fly in the airspace over British Columbia in the flights referred to in subsection (1) (a) (ii) during the period beginning on the entry date of the aircraft and ending on the third anniversary of that date;
total usage = the total number of hours the aircraft will fly during the period referred to in the definition of "BC usage" in this subsection.
(4) For a part described in subsection (1) (b), the tax payable under section 11 (3) must be calculated in accordance with the formula under subsection (2) using the following:
BC usage = the number of hours the aircraft in which the part is or is to be installed will fly in the airspace over British Columbia in the flights referred to in subsection (1) (a) (ii) during,
(a) in the case of a prescribed part, the period beginning on the entry date of the prescribed part and ending on the third anniversary of that date, and
(b) in any other case, the 12 months after the entry date of the part;
total usage = the total number of hours the aircraft in which the part is or is to be installed will fly during the period referred to in the definition of "BC usage" in this subsection.
(5) For railway rolling stock described in subsection (1) (c), or for a vessel or other conveyance described in subsection (1) (d), the tax payable under section 11 (3) must be calculated in accordance with the formula under subsection (2) using the following:
BC usage = the distance the conveyance will travel, during the 12 months after its entry date, in British Columbia or, if the conveyance is a vessel, in the waters of British Columbia;
total usage = the total distance the conveyance will travel during the 12 months after its entry date.
(6) For a part described in subsection (1) (e), the tax payable under section 11 (3) must be calculated in accordance with the formula under subsection (2) using the following:
BC usage = the distance the conveyance in which the part is or is to be installed will travel, during the 12 months after the entry date of the part, in British Columbia or, if the conveyance is a vessel, in the waters of British Columbia;
total usage = the total distance the conveyance in which the part is or is to be installed will travel during the 12 months after the entry date of the part.
(7) For the purpose of calculating under this section the tax payable under section 11 (3),
(a) the number of hours or the distance a conveyance will travel during the relevant period in the airspace over, in the waters of or in British Columbia, and
(b) the total number of hours or the total distance the conveyance will travel during the period referred to in paragraph (a)
must be based on a reasonable estimate of those hours or distances.
(a) the actual number of hours or the actual distance a conveyance travels during the relevant period in the airspace over, in the waters of or in British Columbia, and
(b) the total actual number of hours or the total actual distance the conveyance travels during that period
results in a different ratio from the ratio based on the estimate made under subsection (7), the tax must be adjusted accordingly at the end of that period and sections 80, 81, 82 (1), 83 to 89, 115 and 117 apply.
14 (1) Tax is payable under section 11 (3) as follows:
(a) for tangible personal property described in section 12 (1), within 15 days, or other prescribed period, after the day the property is first used in British Columbia during the 12 month period in respect of which tax is payable;
(b) for tangible personal property that is described in section 13 (1) (a) or is a prescribed part described in section 13 (1) (b), in installments that are calculated in the prescribed manner and are payable at prescribed intervals over a period of 3 years;
(c) for tangible personal property that is a part described in section 13 (1) (b), other than a prescribed part, within 15 days, or other prescribed period, after the last day of the month in which the part is brought or sent into, or is delivered in, British Columbia;
(d) for tangible personal property described in section 13 (1) (c) or (d), within 15 days, or other prescribed period, after the last day of the month in which the property is brought or sent into, or is delivered in, British Columbia;
(e) in any other case, on the entry date of the tangible personal property.
(2) If more tax is required to be paid when tax calculated under section 13 (2) to (6) is adjusted under section 13 (8), the additional tax is payable within 15 days, or other prescribed period, after the date the tax is adjusted.
15 (1) This section applies to a person
(a) who purchases in British Columbia or is deemed under section 9 (1) to be a purchaser of an aircraft, vessel, railway rolling stock or other conveyance, and
(b) who, from the date of purchase or the date on which the person is deemed to be a purchaser, uses the conveyance in interprovincial or international trade for the commercial carriage of passengers or goods.
(2) Despite any other provision of this Division, a person referred to in subsection (1) must pay, on the date of purchase in British Columbia or at the time specified in section 9 (1), tax calculated in accordance with section 13 (3) or (5).
16 (1) This section applies to a person who
(a) does not reside, ordinarily reside or carry on business in British Columbia, and
(b) brings or sends tangible personal property into British Columbia, or receives delivery of tangible personal property in British Columbia,
(i) owns, or leases under a lease having a term of at least 12 months, real property in British Columbia,
(ii) owns, or leases under a lease having a term of at least 12 months, a site in British Columbia at which a boat may be moored,
(iii) has acquired a right to moor a boat at one or more sites in British Columbia, which right continues in effect throughout a period of at least 12 months,
(iv) leases, under a lease having a term of at least 12 months, a site in British Columbia at which a recreational vehicle may be parked or otherwise situated, or
(v) has acquired a right to park or otherwise situate a recreational vehicle at one or more sites in British Columbia, which right continues in effect throughout a period of at least 12 months, and
(d) the tangible personal property brought, sent or delivered into British Columbia is, for the 12 month period following its entry into British Columbia, to be used or consumed primarily in British Columbia and to be used or consumed primarily by that person or by another person
(i) for whom the first person acts as agent, or
(ii) whose use or consumption of the tangible personal property is at the expense of the first person or at the expense of a principal for whom the first person acts as agent.
(2) A person to whom this section applies under subsection (1) must
(a) immediately report the matter in writing to the commissioner,
(b) supply to the commissioner all pertinent information required by the commissioner in respect of the tangible personal property, and
(c) pay to the government tax on the purchase price of the tangible personal property at the rate in section 6 (1) or (3), as applicable.
17 If the minister considers fit, the minister may make a valuation of tangible personal property that passes at a sale and the purchase price for the purpose of taxation under this Act is as determined by the minister.
18 (1) The tax imposed by this Act must be
(a) calculated separately on every purchase, and
(b) computed to the nearest cent, with 1/2 cent counted as 1 cent.
(2) If several items of tangible personal property are purchased on the same occasion or as part of one transaction, the total of the purchases is deemed to be one purchase for the purposes of this Act.
19 (1) If prescribed tangible personal property, other than property acquired for resale, becomes subject to tax under section 9 (1) or (2), 11 (3) or 31 (1), the purchase price of the property is deemed to be the greater of the following amounts:
(a) the depreciated value, determined in accordance with the regulations, of the prescribed tangible personal property on the date it becomes subject to tax under the applicable subsection;
(b) 50% of the purchase price of the prescribed tangible personal property.
(2) For the purpose of calculating under section 12 (1) the tax payable in respect of each 12 month period on prescribed tangible personal property referred to in subsection (1), the date on which that property becomes subject to tax is
(a) the first day during that period in which that property is in British Columbia, or
(b) if that property is in British Columbia for a continuous period of more than 12 months, the first day of that continuous period.
20 (1) Subject to section 21 (3), a lessee must pay to the government a tax as follows:
(a) if the leased property is not a passenger vehicle, at the rate of 7% of the lease price of the leased property;
(b) if the leased property is a passenger vehicle, at the applicable rate as follows:
(i) 7% of the lease price, if the tax rate value of the passenger vehicle is less than $32 000;
(ii) 8% of the lease price, if the tax rate value of the passenger vehicle is $32 000 or more but less than $33 000;
(iii) 9% of the lease price, if the tax rate value of the passenger vehicle is $33 000 or more but less than $34 000;
(iv) 10% of the lease price, if the tax rate value of the passenger vehicle is $34 000 or more.
(2) For the purposes of subsection (1) (b), the tax rate value in respect of a passenger vehicle
(a) means the price at which the legal and beneficial interest in the vehicle would, if unencumbered, be conveyed by a willing seller acting in good faith to a willing buyer acting in good faith in an arm's length retail sale in the open market,
(b) must be determined under paragraph (a) as at the later of
(i) March 31, 1993, and
(ii) the first date on which the vehicle is leased by the lessor, and
(c) is, for so long as the lessor remains the owner of the vehicle, the tax rate value determined for the vehicle under paragraphs (a) and (b).
21 (1) This section applies to the following:
(i) resides, ordinarily resides or carries on business in British Columbia or enters British Columbia with the intention of residing or carrying on business in British Columbia, and
(ii) brings or sends into British Columbia or receives delivery in British Columbia of tangible personal property that the person has leased, as lessee;
(b) a person who uses in British Columbia in the course of the person's business, whether or not the person's business is carried on in British Columbia, tangible personal property that the person has leased, as lessee;
(i) leases in British Columbia any railway rolling stock, and
(ii) from the date the lease is granted, uses the railway rolling stock interprovincially or internationally;
(i) leases in British Columbia an aircraft, and
(ii) from the date the lease is granted, uses the aircraft interprovincially or internationally for commercial purposes;
(i) leases in British Columbia a vessel or other conveyance, other than railway rolling stock or an aircraft, and
(ii) from the date the lease is granted, uses the conveyance in interprovincial or international trade for the commercial carriage of passengers or goods.
(2) A person to whom this section applies under subsection (1) (a) or (b) must
(a) immediately report the matter in writing to the commissioner,
(b) supply to the commissioner all pertinent information required by the commissioner in respect of the leased property, and
(c) pay to the government, at the time specified in section 24, tax calculated in accordance with subsections (4) to (6) of this section and section 23.
(3) Despite section 20 (1), a person to whom this section applies under subsection (1) (c) to (e) must pay tax calculated in accordance with subsections (4) to (6) of this section and section 23.
(4) The tax payable under this section must be calculated in accordance with the following formula:
Tax = lease price × rate × (BC usage ÷ total usage)
lease price = lease price of the tangible personal property;
rate = the rate in section 20 (1) on the date the lease price for the applicable rental period is paid;
BC usage = the applicable meaning established under subsection (5);
total usage = the applicable meaning established under subsection (5).
(5) The following apply for the purposes of subsection (4):
(a) in the case of an aircraft used
(i) interprovincially or internationally for commercial purposes, and
(ii) in flights originating or terminating in British Columbia or connecting 2 or more points in British Columbia,
BC usage = the number of hours the aircraft will fly in a rental period in the airspace over British Columbia in the flights referred to in subparagraph (ii);
total usage = the total number of hours the aircraft will fly in that rental period;
(b) in the case of a vessel used in interprovincial or international trade for the commercial carriage of passengers or goods,
BC usage = the distance the vessel will travel in the waters of British Columbia in a rental period;
total usage = the total distance the vessel will travel in that rental period;
(c) in the case of any railway rolling stock used interprovincially or internationally,
BC usage = the distance the railway rolling stock will travel in British Columbia in a rental period;
total usage = the total distance the railway rolling stock will travel in that rental period;
(d) in the case of any conveyance used in interprovincial or international trade for the commercial carriage of passengers or goods, other than an aircraft, a vessel or any railway rolling stock,
BC usage = the distance the conveyance will travel in British Columbia in a rental period;
total usage = the total distance the conveyance will travel in that rental period;
(e) in the case of any other tangible personal property,
BC usage = the number of hours the tangible personal property is in British Columbia in a rental period;
total usage = the total number of hours in that rental period.
(6) Section 13 (7) applies for the purpose of calculating the tax payable under this section in respect of an aircraft, vessel, any railway rolling stock or other conveyance, and section 13 (8) applies in respect of that tax.
22 (1) This section applies to the lessee of a conveyance described in section 13 (1) (c) or (d) who
(a) became lessee by selling the conveyance to the lessor under a sale and immediate lease-back arrangement, and
(b) had, before the sale to the lessor, paid as purchaser of the conveyance the tax applicable under Division 1 of this Part.
(2) A lessee referred to in subsection (1) must pay to the government, in respect of a rental period of the lease, tax in accordance with subsections (3) to (5) and sections 23 and 24, if the ratio of
(a) the distance of travel by the conveyance in British Columbia or in the waters of British Columbia during the rental period
(b) the total distance of travel by the conveyance during that period
exceeds the highest ratio of distances, as adjusted under section 13 (8) if applicable, used to determine the tax payable by the lessee under Division 1 of this Part.
(3) Tax payable under subsection (2) must be calculated in accordance with the following formula:
Tax = lease price × rate × (lease ratio � purchase ratio)
lease price = the payment of the lease price payable for the rental period;
rate = the rate in section 20 (1) on the date the lease price for the rental period is payable;
lease ratio = the ratio of the distance of travel by the conveyance in British Columbia, or in the waters of British Columbia, during the rental period to the total distance of travel by the conveyance during that period;
purchase ratio = the highest ratio of distances, as adjusted under section 13 (8) if applicable, used to determine the tax payable by the lessee under Division 1 of this Part.
(4) For the purpose of calculations under subsections (2) and (3), the distances of travel during a rental period are whichever of the following is applicable:
(a) if the lease price for a rental period is payable at the end of or after the end of the rental period, the actual distances travelled;
(b) in any other case, an estimate made in accordance with section 13 (7) of the distances to be travelled.
(5) Section 13 (8) applies in respect of tax payable under subsection (2).
23 Tax imposed under sections 20 to 22 must be calculated separately for each payment of the lease price payable for each rental period of the lease.
24 (1) Subject to subsection (2), tax imposed under sections 20 to 22 must be paid by the earlier of
(a) the time that the lease price is paid, and
(b) the date on which the lease price is payable.
(2) If more tax is required to be paid when tax calculated under section 21 (4) is adjusted in accordance with section 13 (8), the additional tax is payable within 15 days, or other prescribed period, after the date the tax is adjusted.
25 (1) If a lessee breaches a lease that provides for
(a) the lease of tangible personal property, and
(b) the payment of the whole of the outstanding balance of the lease price on breach of the lease,
the lessee must pay to the government, at the time the payment referred to in paragraph (b) comes due, a tax at the rate of 7% of the amount of the outstanding balance of the lease price.
(2) Despite sections 24, 93 and 96, the lessor must collect the tax imposed under subsection (1) at the time the payment referred to in subsection (1) (b) comes due.
(3) If a lessee does not pay the tax as required under subsection (1) and the lessor receives an amount in respect of the payment referred to in subsection (1) (b) in a judgment, settlement or by any other way, the lessor must remit the lesser of
(a) 7% of the amount received, and
(b) the amount of the tax that would have been payable under sections 20 to 22 if the lease had continued to the end of its term.
26 (1) In addition to any tax payable under section 20 to 22, a lessee who leases a passenger vehicle must pay to the government, for the raising of revenue for the BC Transportation Financing Authority established under the Build BC Act, a tax of $1.50 for each day or portion of a day that the lessee leases the vehicle.
(2) Subsection (1) does not apply if the passenger vehicle that is the subject matter of the lease is leased to the lessee for a period of more than 28 consecutive days.
(3) The tax imposed under this section is payable at the time of each payment of the lease price.
27 If the minister considers that a lease price is lower than the market value for a lease of the leased property, the minister may determine a market value, and that value is the lease price for the purpose of taxation under this Act.
28 In this Division:
"acquisition date" means, in respect of a vehicle,
(a) the date on which the vehicle is purchased, or
(b) in the case of a leased vehicle, the date on which the lessee first becomes entitled, under the lease, to have access to the vehicle;
"acquisition year" means, in respect of a vehicle,
(a) the calendar year in which the vehicle is purchased, or
(b) in the case of a leased vehicle, the calendar year in which the lessee first becomes entitled, under the lease, to have access to the vehicle;
"calculation year" means the period beginning on July 1 and ending on the following June 30;
"fleet licence year" means, in respect of vehicles licensed as part of a fleet, the period beginning on a fleet licensing date for the fleet vehicles and ending on the day before the anniversary of that licensing date;
"fleet licensing date" means, in respect of vehicles licensed in a calendar year as part of a fleet, the first date in that calendar year that the fleet vehicles are licensed as such;
"licensing date" means,
(a) in respect of a vehicle that is not licensed as part of a fleet, the date on which the vehicle is licensed, or
(b) in respect of a vehicle that is licensed as part of a fleet, the fleet licensing date;
"travel ratio" means, in respect of a vehicle, the travel ratio determined in accordance with section 29 (4) or (5);
"vehicle" does not include a trailer;
"vehicle licence year" means the period beginning on a date on which a licence is issued for a vehicle and ending on the expiry date for the licence established on that licensing date;
"vehicle taxable value" means, in respect of a vehicle,
(a) the purchase price of the vehicle, or
(b) in the case of a leased vehicle, the greater of
(i) the purchase price of the vehicle as described in the lease agreement, and
(ii) the price at which the legal and beneficial interest in the vehicle would, if unencumbered, be conveyed by a willing seller acting in good faith to a willing buyer acting in good faith in an arm's length retail sale in the open market,
and includes any capital expenditure made to the vehicle within 30 days after the vehicle's acquisition date.
29 (1) The following persons must pay tax to the government in accordance with this Division for a vehicle licence year:
(a) a person who, in British Columbia, licenses a vehicle, whether as part of a fleet or not, for interjurisdictional commercial purposes in the vehicle licence year;
(i) licenses a vehicle outside British Columbia, whether as part of a fleet or not, and
(ii) in the vehicle licence year, brings or sends that vehicle into British Columbia for interjurisdictional commercial purposes.
(2) The tax payable for a vehicle licence year under subsection (1) in respect of a vehicle must be calculated in accordance with the following formula:
Tax = taxable value × rate × travel ratio × travel months
taxable value = the vehicle taxable value;
rate = the tax rate established by subsection (3);
travel ratio = the travel ratio for the vehicle determined under subsection (4) or (5);
travel months = the number of whole or partial calendar months left in the vehicle licence year at the time that the vehicle is licensed divided by 12.
(3) In each calendar year in which tax is payable under subsection (1), the tax rate in respect of the vehicle is the rate shown opposite the applicable calendar year as follows:
| Calendar Year | Tax Rate |
| acquisition year | 3.294% |
| 1st calendar year after the acquisition year | 2.646% |
| 2nd calendar year after the acquisition year | 2.177% |
| 3rd calendar year after the acquisition year | 1.838% |
| 4th calendar year after the acquisition year | 1.597% |
| 5th calendar year after the acquisition year | 1.577% |
| 6th calendar year after the acquisition year | 1.509% |
| 7th calendar year after the acquisition year | 1.486% |
| 8th calendar year after the acquisition year | 1.497% |
| 9th and subsequent calendar years after the acquisition year | 1.533% |
(4) The travel ratio for a vehicle that is not licensed as part of a fleet is as follows:
(a) if the vehicle was not a multijurisdictional vehicle for at least 90 days during the calculation year preceding the vehicle's licensing date, a the ratio of
(i) a reasonable estimate of the distance that the vehicle will travel in British Columbia during the vehicle licence year, and
(ii) a reasonable estimate of the total distance that the vehicle will travel in the vehicle licence year;
(b) if the vehicle was a multijurisdictional vehicle for at least 90 days during the calculation year preceding the vehicle's licensing date, the ratio of
(i) the distance travelled in British Columbia by that vehicle in the period beginning on the date in that calculation year that it became a multijurisdictional vehicle or on the first day of the calculation year, whichever is later, and ending on the last day of the calculation year, and
(ii) the total distance travelled by that vehicle during that same period.
(5) The travel ratio for a vehicle that is licensed as part of a fleet is as follows:
(a) if none of the vehicles in the fleet, while part of that fleet, were multijurisdictional vehicles for at least 90 days during the calculation year preceding the fleet licensing date, the ratio of
(i) a reasonable estimate of the distance that the vehicles in the fleet will travel in British Columbia during the fleet licence year, and
(ii) a reasonable estimate of the total distance that the vehicles in the fleet will travel in the fleet licence year;
(b) if one or more of the vehicles in the fleet, while part of that fleet, were multijurisdictional vehicles for at least 90 days during the calculation year preceding the fleet licensing date, the ratio of
(i) the distance travelled in British Columbia by the vehicles of the fleet in the period beginning on the first date in that calculation year that a vehicle in the fleet became a multijurisdictional vehicle or on the first day of the calculation year, whichever is later, and ending on the last day of the calculation year, and
(ii) the total distance travelled by the vehicles of the fleet during that same period.
(6) If the actual distance a vehicle referred to in subsection (4) (a) travels in British Columbia during a vehicle licence year and the actual total distance the vehicle travels during that vehicle licence year results in a different travel ratio from the ratio estimated under that subsection, the tax payable under this section in relation to the vehicle must be adjusted accordingly at the end of the vehicle licence year and sections 80, 81, 82 (1), 83 to 89, 115 and 117 apply.
(7) If the actual distance the vehicles in a fleet of vehicles referred to in subsection (5) (a) travel in British Columbia during a fleet licence year and the actual total distance the vehicles of the fleet travel during that fleet licence year results in a different travel ratio from the ratio estimated under that subsection, the tax payable under this section in relation to a vehicle of that fleet must be adjusted accordingly at the end of the fleet licence year and sections 80, 81, 82 (1), 83 to 89, 115 and 117 apply.
30 (1) The tax payable for a vehicle licence year under section 29 (1) in respect of a vehicle must be paid as follows:
(a) if the vehicle is licensed in British Columbia for interjurisdictional commercial purposes, the tax must be paid at the time that the vehicle is licensed for that vehicle licence year;
(b) in any other case, unless paid earlier under subsection (2), the tax must be paid at the time that the vehicle first enters British Columbia for interjurisdictional commercial purposes in that vehicle licence year.
(2) If the vehicle in respect of which tax is payable under this Division is licensed in a prescribed jurisdiction outside British Columbia for interjurisdictional commercial purposes, the tax may be paid at the time that the vehicle is licensed in that jurisdiction for that vehicle licence year.
31 (1) If a vehicle in respect of which tax has been paid under one or more of sections 29, 30 and 34 is subsequently licensed for use solely within British Columbia, the owner must pay to the government, at the time of that licensing, a tax at the rate of 7% on the depreciated value of the vehicle as determined under section 19.
(2) On application and on receipt of evidence satisfactory to the commissioner, the commissioner must provide to the person a credit against the tax payable under subsection (1).
(3) A credit under subsection (2) must be calculated and provided in accordance with the regulations.
32 (1) If a vehicle that was licensed by a person as part of a fleet is, before the end of the fleet licensing year applicable to that fleet, licensed by that person as part of a different fleet,
(a) the person must pay to the government the tax imposed by section 29 (1) in respect of the vehicle's new fleet licence year, and
(b) on application and on receipt of evidence satisfactory to the commissioner, the commissioner must provide to the person a refund of a portion of the tax previously paid in respect of the vehicle under this Division.
(2) A refund under subsection (1) must be calculated and provided in accordance with the regulations.
(3) The commissioner may, in accordance with the regulations,
(a) pay a refund under subsection (1) to the person out of the consolidated revenue fund, or
(b) credit the amount of the refund against the amount of any tax that the person is required to pay under this Division.
33 (1) On application and on receipt of evidence satisfactory to the commissioner, the commissioner must provide a credit to a person who licenses a vehicle in British Columbia for interjurisdictional commercial purposes if
(a) the vehicle is so licensed within 5 years after its acquisition date,
(b) the vehicle was purchased after or was bought or sent into British Columbia after January 1, 1996, and
(c) the person had previously paid tax on the purchase price of the vehicle under
(i) section 5 (1), or
(ii) section 11 (3) as that tax was calculated under section 11 (4).
(2) The credit to which a person is entitled under subsection (1)
(a) must be calculated in accordance with the regulations,
(b) must be applied against any tax payable by the person in respect of the vehicle under this Division until the full amount of the credit has been applied in that manner, and
(c) must not be provided to the person in any other manner.
(3) The commissioner may, in accordance with the regulations, provide a refund to a person who purchased a vehicle in British Columbia or who brought or sent a vehicle into the Province if
(a) the person, on purchasing the vehicle or on bringing or sending the vehicle into British Columbia, paid the tax payable under Division 1 of this Part, and
(b) the vehicle was purchased or was first brought or sent into British Columbia after December 31, 1991 and before January 1, 1996.
(4) A refund under subsection (3)
(a) must be determined in the prescribed manner, and
(b) must not be more than the amount of tax that the person is obliged to pay in respect of that vehicle under this Division.
(5) The commissioner may, in accordance with the regulations,
(a) pay a refund under subsection (3) to the person out of the consolidated revenue fund, or
(b) credit the amount of the refund against the amount of any tax that the person is required to pay under this Division.
34 If tax is payable by a person under this Division in respect of a vehicle for a vehicle licence year, any other person who had management of or the right to determine the utilization of the vehicle while it was in British Columbia during the vehicle licence year is jointly and severally liable with any other person liable for that tax.
35 The tax imposed by this Division must be computed to the nearest cent, with 1/2 cent counted as 1 cent.
36 (1) A purchaser who
(a) acquires tangible personal property
(i) from another person, or
(ii) through another person acting as agent of the purchaser, and
(b) within 6 months before or after acquiring the tangible personal property, enters into a contract with the other person or an associate of the person under which the original tangible personal property referred to in paragraph (a) is processed, fabricated or manufactured into, or attached to or incorporated into, other tangible personal property by that other person or associate,
must pay to the government tax at the rate of 7% of all amounts payable under the contract for or in relation to the resulting tangible personal property.
(2) Tax payable under subsection (1) is in addition to tax payable on the original tangible personal property.
(3) Tax is not payable under subsection (1) if the purchaser satisfies the commissioner that, at the time the tangible personal property referred to in subsection (1) (a) was acquired, the purchaser did not have an intention to enter into the contract referred to in subsection (1) (b).
(4) Tax is not payable under this section on that portion of the amounts payable under the contract for tangible personal property on which tax is otherwise payable by the purchaser under this Act.
(5) Tax under this section must be paid, in respect of each amount payable under the contract, by the date on which the amount is paid or payable, whichever is earlier.
37 (1) In cases to which section 36 (1) does not apply, if a purchaser of tangible personal property enters into an agreement with the seller of the property or an associate of the seller
(i) part of the contract to acquire the tangible personal property, or
(ii) a separate contract entered into within 2 days before or after entering into the contract to acquire the tangible personal property, and
(b) under which the seller or an associate of the seller is to modify or process the tangible personal property,
the purchaser must pay to the government tax calculated in accordance with subsection (2).
(2) The tax payable under subsection (1) must be calculated as follows:
(a) if the tangible personal property referred to in subsection (1) is not a passenger vehicle, at the rate of 7% of the contract amount;
(b) if the tangible personal property referred to in subsection (1) is a passenger vehicle, at the applicable rate as follows:
(i) 7% of the contract amount, if the purchase price of the passenger vehicle is less than $32 000;
(ii) 8% of the contract amount, if the purchase price of the passenger vehicle is $32 000 or more but less than $33 000;
(iii) 9% of the contract amount, if the purchase price of the passenger vehicle is $33 000 or more but less than $34 000;
(iv) 10% of the contract amount, if the purchase price of the passenger vehicle is $34 000 or more.
(3) For the purposes of subsection (2), "contract amount" means the total of all amounts payable under the contract referred to in subsection (1) for or in relation to the modification or processing referred to in subsection (1) (b).
(4) Tax is not payable under this section on that portion of the amounts payable under the contract for tangible personal property on which tax is otherwise payable by the purchaser under this Act.
(5) Tax under this section must be paid, in respect of each amount payable under the contract, by the date on which the amount is paid or payable, whichever is earlier.
38 (1) Sections 36 (1) and 37 (1) do not apply if the tangible personal property in its resulting form after completion of the contract referred to in the applicable section would be exempt from tax under this Act.
(2) If a person referred to in section 9 (2) uses or permits tangible personal property prescribed under section 73 (b) or (c) or referred to in section 73 (d) to be used for a use other than that which permitted subsection (1) to apply, the person must pay to the government, at the time the property is so used, tax at the rate then in effect under this Division on the amounts on which tax would have been payable under this Division but for subsection (1).
39 For the purposes of this Act, other than Division 1 of this Part,
(a) the matters for which an amount referred to in section 36 or 37 is payable are deemed to be a sale of tangible personal property at a retail sale,
(b) an amount referred to in paragraph (a) of this section is deemed to be a purchase price, and
(c) the person with whom the purchaser enters into a contract referred to in section 36 or 37 is deemed to be a vendor in relation to the matters referred to in paragraph (a).
40 (1) A tax on the provision of a taxable service in British Columbia must be paid to the government by a purchaser at the rate of 7% of the purchase price of the taxable service.
(2) The tax payable under subsection (1) must be paid at the time the purchase price of the taxable service is paid or by the date on which the purchase price is payable, whichever is earlier.
41 (1) This section applies to a person who
(a) resides, ordinarily resides or carries on business in British Columbia,
(b) takes or sends tangible personal property out of British Columbia
(i) primarily for the purpose of having taxable service provided in respect of the property, and
(ii) has taxable service provided in respect of the property, and
(c) brings or sends into British Columbia or receives delivery in British Columbia of the property referred to in paragraph (b) for use or consumption
(i) by the person,
(ii) by another person at the first person's expense,
(iii) by another person for whom the first person acts as agent, or
(iv) by another person at the expense of a principal for whom the first person acts as agent.
(2) The person must
(a) immediately report the matter in writing to the commissioner,
(b) supply to the commissioner all pertinent information required by the commissioner in respect of the taxable service provided in relation to the property, and
(c) on the date that the tangible personal property is returned to British Columbia as referred to in paragraph (c), pay to the government a tax in respect of the taxable service, with the tax calculated as 7% of the purchase price of the taxable service.
(3) For the purposes of subsection (1), a person is deemed to be carrying on business in British Columbia if an employee or other representative of that person carries on activities in British Columbia on that person's behalf for the purpose of promoting the sale or use of that person's products or services.
42 (1) A person who takes or sends tangible personal property out of British Columbia primarily for the purpose of using that tangible personal property outside British Columbia for a period of time is exempt from tax under this Division in respect of any taxable service provided in respect of the tangible personal property while it is outside British Columbia during that period.
(2) Subject to the terms and conditions the Lieutenant Governor in Council specifies in the regulations, no tax is payable under section 40 (1) or 41 (2) in respect of
(a) a prescribed taxable service, or
(b) a taxable service purchased by a person who is a member of a prescribed class of persons.
43 If the commissioner considers it appropriate to do so, the commissioner may determine the value of a taxable service that passes at a sale, and the purchase price of the taxable service for the purpose of taxation under this Act is as determined by the commissioner.
44 (1) The tax imposed by this Act must be
(a) calculated separately on every purchase of a taxable service, and
(b) computed to the nearest cent, with 1/2 cent counted as 1 cent.
(2) If several taxable services are purchased on the same occasion or as part of one transaction, the total of the purchases is deemed to be one purchase for the purposes of this Act.
45 For the purposes of applying the other provisions of this Act in relation to a tax imposed by this Division,
(a) the receiving of a taxable service for consideration is deemed to be a purchase, and
(b) the provision of a taxable service for consideration is deemed to be a sale of tangible personal property at a retail sale,
except that Division 1 of this Part does not apply to a purchase of a taxable service.
46 (1) If the purchaser or recipient of legal services provided in British Columbia resides, ordinarily resides or carries on business in British Columbia, a tax on the provision of the legal services must be paid to the government by the purchaser at the rate of 7% of the purchase price.
(2) If neither the purchaser nor the recipient of legal services provided in British Columbia resides, ordinarily resides or carries on business in British Columbia, a tax on the provision of the legal services must be paid to the government by the purchaser at the rate of 7% of the purchase price if the legal services are in relation to one or more of the following:
(a) real property situated in British Columbia;
(b) tangible personal property, within the meaning of paragraph (a) of the definition of tangible personal property, that is ordinarily situated in British Columbia or that is to be delivered in British Columbia, or the contemplation of either of these;
(c) the ownership, possession or use in British Columbia of property other than that referred to in paragraphs (a) and (b), or the right to use such property in British Columbia, or the contemplation of any of these;
(d) a court or administrative proceeding in British Columbia or a possible such proceeding;
(e) the incorporation or contemplated incorporation of a corporation under the Company Act or the Society Act, or the registration or contemplated registration of a corporation as an extraprovincial company under the Company Act or as an extraprovincial society under the Society Act;
(f) any other matter that relates to British Columbia and is prescribed as being included for the purposes of this section.
(a) resides, ordinarily resides or carries on business in British Columbia, and
(b) is the purchaser of legal services provided outside British Columbia that relate to British Columbia
must pay a tax to the government in respect of the legal services, with the tax calculated as 7% of the purchase price of the legal services.
(2) For the purposes of subsection (1), legal services relate to British Columbia if they relate to any of the following:
(a) a matter referred to in section 46 (2) (a) to (f);
(b) a matter that involves the interpretation or application of an enactment as defined in the Interpretation Act or a former or proposed such enactment;
(c) a matter that involves the interpretation or application of an enactment, or a former or proposed enactment, of a jurisdiction other than British Columbia, if the matter is in relation to
(i) a physical or legal presence in British Columbia or a contemplated such presence,
(ii) an activity in British Columbia or a contemplated such activity, or
(iii) a transaction in British Columbia or a contemplated such transaction;
(d) a matter that involves the analysis or application of any law other than that referred to in paragraphs (b) and (c), if the matter is in relation to
(i) a physical or legal presence in British Columbia or a contemplated such presence,
(ii) an activity in British Columbia or a contemplated such activity, or
(iii) a transaction in British Columbia or a contemplated such transaction;
(e) a contract or covenant, or a contemplated contract or covenant, that is in relation to
(i) a physical or legal presence in British Columbia or a contemplated such presence,
(ii) an activity in British Columbia or a contemplated such activity, or
(iii) a transaction in British Columbia or a contemplated such transaction.
(3) A person referred to in subsection (1) is exempt from tax under that subsection in relation to that portion of the purchase price which is for legal services that relate to a jurisdiction other than British Columbia if
(a) the person resides, ordinarily resides or carries on business outside British Columbia as well as in British Columbia, and
(b) part of the legal services referred to in subsection (1) relates to a jurisdiction other than British Columbia in the same manner as legal services relate to British Columbia within the meaning of subsection (2).
(4) For the purposes of subsection (3), the person must
(a) make a reasonable estimate, subject to the regulations, of that portion of the purchase price which relates to legal services referred to in subsection (3) (b),
(b) make and retain a record of the estimate and the basis on which it is made, and
(c) if the person who provided the legal services is required by this Act to collect the tax payable, provide a copy of the record to that person.
48 No tax is payable under this Division in relation to legal services provided to an individual to the extent that the purchase price for the services is paid by the Legal Services Society, or by a funded agency within the meaning of the Legal Services Society Act, for the purposes of section 3 of that Act.
49 (1) Tax under this Division must be paid by the date on which the purchase price of the legal services is paid or payable, whichever is earlier.
(2) As an exception to subsection (1), if the person providing the legal services is not obliged to and does not collect the tax under this Division, the purchaser must pay the tax by delivering it to the commissioner by the 15th day of the month following the month in which the tax is otherwise required to be paid by subsection (1).
(3) The purchase price for legal services is deemed to be payable when it is billed or otherwise charged to the purchaser.
50 If there is more than one purchaser of legal services subject to tax under this Division, each purchaser is jointly and severally liable for the tax.
51 (1) For the purposes of this Division, a person is deemed to be carrying on business in British Columbia if an employee or other representative of the person carries on activities in British Columbia on that person's behalf for the purpose of promoting the sale or use of the person's products or services.
(2) If the person providing legal services does so as a partner in a partnership or as an employee of an individual, partnership or corporation, a reference in this Act to that person is deemed to be a reference to the individual, partnership or corporation.
52 For the purposes of applying the other provisions of this Act in relation to a tax imposed by this Division,
(a) the receiving of legal services for consideration is deemed to be a purchase, and
(b) the provision of legal services for consideration is deemed to be a sale of tangible personal property at a retail sale,
except that Division 1 of this Part does not apply to a purchase of legal services.
53 Unless section 54 (1) or 56 applies, a tax on the provision of a telecommunication service must be paid to the government by a purchaser at the rate of 7% of the purchase price of the telecommunication service.
54 (1) Unless section 56 applies, a tax on the provision of a dedicated telecommunication service in British Columbia must be paid to the government by a purchaser in accordance with subsections (2) and (3).
(2) The tax payable under subsection (1) must be calculated in respect of a purchase price in accordance with the following formula:
Tax = purchase price × rate × (BC distance ÷ total distance)
purchase price = the purchase price of the dedicated telecommunication service;
rate = the rate of tax that is in effect under section 53 on the date that the purchase price for the dedicated telecommunication service is payable;
BC distance = the portion of the distances comprising the total distance that is within British Columbia;
total distance = the total of the distances, measured in a direct line, that a telecommunication may travel between transmitters connected to the system, with the distance between any 2 transmitters connected to the system included only once in the calculation of total distance.
(3) If the purchase price for a telecommunication service is only partly payable for a dedicated telecommunication service, the commissioner may determine the portion of the purchase price that is attributable to that dedicated telecommunication service.
55 (1) This section applies if
(a) a person purchases a telecommunication service for the purposes of sending from British Columbia or receiving in British Columbia a telecommunication, and
(b) the telecommunication is effected in part through a dedicated telecommunication system and in part through a telecommunication system that is not a dedicated telecommunication system.
(2) The tax payable by the purchaser on the provision of the telecommunication service referred to in subsection (1) must be calculated as follows:
(a) the tax payable on the portion of the purchase price that is attributable to the dedicated telecommunication system must be calculated in accordance with section 54 (2) and (3);
(b) the tax payable on the portion of the purchase price that is attributable to a telecommunication system that is not a dedicated telecommunication system must be calculated in accordance with section 53.
56 Subject to the terms and conditions the Lieutenant Governor in Council specifies in the regulations, no tax is payable under this Division in respect of the following:
(a) telecommunication services in the form of telephone services that qualify for a residential rate, other than long distance telephone services;
(b) telecommunication services in the form of cable television services, other than cable television services described as
(i) pay television,
(ii) specialty service channels, or
(iii) non-programming channels
for which there is a charge in addition to the basic cable television charge;
(c) a prescribed telecommunication service;
(d) a telecommunication service purchased by a person who is a member of a prescribed class of persons.
57 The tax payable under this Division must be paid at the earlier of
(a) the time that the purchase price of the telecommunication service is paid, and
(b) the time that the purchase price of the telecommunication service is payable.
58 If the commissioner considers it appropriate to do so, the commissioner may make a valuation of a telecommunication service that passes at a sale, and the purchase price of the telecommunication service for the purpose of taxation under this Act is as determined by the commissioner.
59 (1) The tax imposed by this Act must be
(a) calculated separately on every purchase of a telecommunication service, and
(b) computed to the nearest cent, with 1/2 cent counted as 1 cent.
(2) If several telecommunication services are purchased on the same occasion or as part of one transaction, the total of the purchases is deemed to be one purchase for the purposes of this Act.
60 For the purposes of applying the other provisions of this Act in relation to a tax imposed by this Division,
(a) the receiving of a telecommunication service for consideration is deemed to be a purchase, and
(b) the provision of a telecommunication service for consideration is deemed to be a sale of tangible personal property at a retail sale,
except that Division 1 of this Part does not apply to a purchase of a telecommunication service.
61 (1) A purchaser of a parking right must pay to the government a tax at the rate of 7% of the purchase price of the parking right, unless subsection (2) applies.
(2) Subject to the terms and conditions the Lieutenant Governor in Council specifies in the regulations, no tax is payable under subsection (1) in respect of a parking right purchased
(a) for residential parking as that term is defined in the regulations,
(b) for parking at a prescribed parking site, or
(c) by a person who is a member of a prescribed class of persons.
62 The tax under section 61 must be paid at the time the purchase price for the parking right is paid or by the date on which the purchase price is payable, whichever is earlier.
63 If the commissioner considers it appropriate to do so, the commissioner may make a valuation of a parking right that passes at a sale, and the purchase price of the parking right for the purposes of taxation under this Act is as determined by the commissioner.
64 (1) The tax imposed by this Act must be
(a) calculated separately on every purchase of a parking right, and
(b) computed to the nearest cent, with 1/2 cent counted as 1 cent.
(2) If several parking rights are purchased on the same occasion or as part of one transaction, the total of the purchases is deemed to be one purchase for the purposes of this Act.
65 For the purposes of applying the other provisions of this Act in relation to a tax imposed by this Division,
(a) the receiving of a parking right for consideration is deemed to be a purchase, and
(b) the provision of a parking right for consideration is deemed to be a sale of tangible personal property at a retail sale,
except that Division 1 of this Part does not apply to a purchase of a parking right.
66 In this Division:
"hazardous product" means a substance that is prescribed as a hazardous product for the purpose of section 68 (1);
"lead-acid battery" does not include
(a) a lead-acid battery purchased only for the purpose of using it to power an electric wheelchair or other similar personal conveyance for use by disabled individuals,
(b) a rebuilt or reconditioned lead-acid battery, or
(c) a lead-acid battery weighing less than 2 kg;
"pneumatic tire" means a pneumatic tire designed for use on a vehicle and includes a pneumatic or other type of spare tire for a vehicle, but does not include a retreaded pneumatic tire.
67 (1) A purchaser of one or more new pneumatic tires must pay to the government at the time of making the purchase a levy of $3 for each new pneumatic tire purchased.
(2) A purchaser of one or more new lead-acid batteries must pay to the government at the time of making the purchase a levy of $5 for each new lead-acid battery purchased.
(3) A levy under this section in respect of a purchase of a new pneumatic tire or a new lead-acid battery
(a) is additional to any tax under Division 1 of this Part in respect of that purchase, and
(b) for the purposes of the tax under Division 1 of this Part, is not to be considered as part of the purchase price.
(4) For the purposes of this section,
(a) any sale of a vehicle to which one or more new pneumatic tires are attached, or in connection with which one or more new pneumatic tires are supplied, is a sale of each of the new pneumatic tires,
(b) any sale of tangible personal property to which one or more new lead-acid batteries are attached, or in connection with which one or more new lead-acid batteries are supplied, is a sale of each of the new lead-acid batteries, and
(c) a pneumatic tire or lead-acid battery is to be considered as new from the time of its manufacture until immediately after its acquisition at its first retail sale anywhere.
(a) acquired, in British Columbia, a new pneumatic tire or a new lead-acid battery in a transaction in which a levy was not payable under this section, and
(b) becomes, for any period, a user of that tire or battery
is deemed, at the time the person becomes a user, to be a purchaser at the first retail sale of that tire or battery and must pay the appropriate levy under this section.
68 (1) A purchaser of a hazardous product must pay to the government at the time of making the purchase a levy at the prescribed rate per unit of product.
(2) The following must pay a levy as provided in subsection (3):
(i) resides, ordinarily resides or carries on business in British Columbia or enters British Columbia with the intention of residing or carrying on business in British Columbia, and
(ii) brings or sends into British Columbia or receives delivery in British Columbia of a hazardous product for use or consumption
(A) by the person,
(B) by another person at the first person's expense,
(C) by another person for whom the first person acts as agent, or
(D) by another person at the expense of a principal for whom the first person acts as agent;
(b) a person who uses in British Columbia in the course of the person's business, whether or not that business is carried on in British Columbia, a hazardous product that the person brought or had sent into British Columbia or received delivery of in British Columbia.
(3) A person to whom subsection (2) applies must
(a) immediately report the matter in writing to the commissioner,
(b) supply to the commissioner all pertinent information required by the commissioner in respect of the hazardous product, and
(c) pay the appropriate levy under subsection (1) to the government, on the first date on which the person
(i) brings or sends the hazardous product into British Columbia, or
(ii) receives delivery of the hazardous product in British Columbia.
(4) A levy under this section in respect of a purchase of a hazardous product
(a) is additional to any tax under Division 1 of this Part in respect of that purchase, and
(b) for the purposes of the tax under Division 1 of this Part, is not to be considered as part of the purchase price.
(5) For the purposes of this section, any
(b) use or consumption referred to in subsection (2)
of a mixture containing one or more hazardous products is a sale, use or consumption, as applicable, of as much of each of the hazardous products as is contained in the mixture.
(a) acquired, in British Columbia, a hazardous product in a transaction in which a levy was not payable under this section, and
(b) becomes, for any period, a user of that hazardous product
is deemed, at the time the person becomes a user, to be a purchaser at the first retail sale of that product and must pay the appropriate levy under this section.
(a) brings or sends into British Columbia or receives delivery in British Columbia of a hazardous product on which a levy was not payable under this section, and
(b) becomes, for any period, a user of that product
is deemed, at the time the person becomes a user, to be a purchaser at the first retail sale of that product and must pay the appropriate levy under this section.
(8) This section does not apply in respect of a hazardous product that is purchased in a form, or in a manner, or in both a form and a manner, designed primarily for household use.
(9) Paragraph (d) of the definition of "use" does not apply for the purpose of subsections (1) to (3), (6) and (7).
69 Sales at a price of less than 15 cents are exempt from taxes imposed by sections 5 to 25.
70 The following are exempted from taxes imposed by sections 5 to 25:
(a) food products for human consumption;
(b) natural water;
(c) candies and confections;
(e) bottles that are to be used to hold a milk product that is sold at a retail sale and that are returnable to and reusable by a dairy;
(f) children's footwear, as determined by regulation, and children's clothing, as determined by regulation, but not including disposable diapers that are designed for babies or young children;
(g) clothing patterns and, if intended for the purpose of making or repairing clothing, yarn, natural fibres and yard good materials;
(h) sales of used clothing or used footwear if the purchase price of the item of clothing or footwear is less than $100;
(i) used manufactured homes as defined in the regulations under circumstances prescribed by the regulations.
71 The following are exempted from taxes imposed by sections 5 to 25:
(a) vitamins and dietary supplements;
(b) medicaments, when sold on the prescription of a physician, dentist or veterinarian;
(c) artificial limbs and orthopaedic appliances;
(d) equipment designed solely for the use of persons with a permanent disability or handicap;
(e) hearing aids and dentures;
(f) dental and optical appliances when sold on the prescription of a dentist, optometrist or physician;
(g) specialized devices, as prescribed by the regulations, designed and purchased for use in the transportation of handicapped persons;
(h) diabetic and ostomy supplies;
(i) patent medicines as prescribed by regulation;
(j) self-contained smoke or fire alarm devices designed for use in residential premises and selling for a unit price of less than $50;
(k) work related safety equipment, as prescribed by the regulations, that is designed to be worn by a worker.
72 The following are exempted from taxes imposed by sections 5 to 25:
(a) printed and bound books that
(i) contain no advertising, and
(ii) are published solely for educational, technical, cultural or literary purposes,
but not directories, price lists, time tables, rate books, catalogues, reports, fashion books, albums or any books of the same general classes;
(b) magazines, periodicals and newspapers;
(c) school supplies the Lieutenant Governor in Council determines by regulation.
73 The following are exempted from taxes imposed by sections 5 to 25:
(a) grain, mill and other agricultural feeds, seeds and fertilizers;
(b) prescribed tangible personal property when purchased or leased by a bona fide farmer to be used and is used solely for a farm purpose;
(c) prescribed tangible personal property when purchased or leased by a bona fide aquaculturist to be used and is used solely for an aquaculture purpose;
(d) boats, fishing nets and other fishing apparatus utilized in catching fish for human consumption, purchased or leased by a bona fide commercial fisher for use only in the fisher's trade.
74 The following are exempted from taxes imposed by sections 5 to 25:
(a) fuel taxed under the Motor Fuel Tax Act;
(b) electricity and natural gas when purchased for use in a residential dwelling unit;
(c) fuel oil when purchased for use in a residential dwelling unit;
(d) coal and coke;
(e) materials and equipment as prescribed by regulation that are used directly or indirectly for the conservation of energy.
75 The following are exempted from taxes imposed by sections 5 to 25:
(a) non-motorized 2 wheel bicycles;
(b) aircraft powered by a turbine and parts for these aircraft;
(c) self propelled vessels of more than 500 tons gross;
(d) tangible personal property, other than aircraft or aircraft parts, purchased or leased by a commercial airline for consumption or use by its passengers, or by the airline in serving its passengers, during its interprovincial or international flights;
(e) trailers used for interjurisdictional commercial purposes;
(f) parts purchased for use in
(i) a multijurisdictional vehicle, or
(ii) a trailer referred to in paragraph (e).
76 (1) The following are exempted from taxes imposed by sections 5 to 25:
(a) magnetite when purchased for use in processing coal;
(b) subject to subsection (2), a substance used as a catalyst, or as a direct agent, in a chemical reaction for the transformation or manufacture of a product for sale or lease and that is in contact with, or is temporarily incorporated into, the material being transformed or manufactured into the product;
(c) subject to subsections (3) and (4), tangible personal property, other than containers in respect of which tax is payable under section 8, that is used for the purpose of being processed, fabricated or manufactured into, attached to or incorporated, for the purpose of retail sale or lease, into other tangible personal property (other than "portable buildings" as defined in the regulations);
(d) subject to subsection (3), tangible personal property, other than prescribed tangible personal property, that is to be attached to or processed, fabricated, manufactured or incorporated into a prototype, if the prototype is a result of research and development activities aimed at developing a new or improved product or a new or improved process;
(e) balls, rods and similar detached media used for grinding ore in the process of extracting minerals from ore;
(f) drill bits and prescribed explosive supplies, when purchased to be used for
(i) mineral exploration, extraction or production, or
(ii) development of a mineral mine other than construction of an access road to a mine.
(2) If tangible personal property, other than electricity used in an electrolytic process, is used to produce energy, it does not qualify for exemption under subsection (1) (b).
(3) If tangible personal property, other than electricity used in an electrolytic process, is used to produce energy or is used as a source of energy, it does not qualify for exemption under subsection (1) (c) or (d).
(4) The exemption under subsection (1) (c) does not apply if the purchaser of the tangible personal property that is used for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into other tangible personal property for the purpose of retail sale or lease is to retain an interest in the tangible personal property after the retail sale or lease.
77 The following are exempted from taxes imposed by sections 5 to 25:
(a) tangible personal property that the Lieutenant Governor in Council may prescribe as exempted from taxation imposed by one or more of sections 5 to 25;
(b) sales of tangible personal property shipped by the seller for delivery outside British Columbia, including ships' stores delivered to commercial vessels of more than 500 tons gross that normally operate in extraterritorial waters;
(c) parts designed for the repair or reconditioning of tangible personal property exempted under this Division;
(d) tangible personal property repurchased at a sale if
(i) the purchaser takes possession of it under a security instrument, and
(ii) the tax applicable under Division 1 of Part 2 was paid by that purchaser at the time of the preceding purchase by that purchaser;
(e) tangible personal property that would otherwise be taxable under sections 20 to 25, if
(i) the tangible personal property was sold to the lessor by the lessee under a sale and immediate lease-back arrangement, and
(ii) the lessee had, before the sale to the lessor, paid as purchaser of the tangible personal property any tax applicable under Division 1 of Part 2, except section 11 (3), on that purchase.
78 (1) A purchaser who purchases tangible personal property for the purpose only of leasing the property to other persons is exempt from tax imposed by Division 1 of Part 2 on that purchase.
(2) A purchaser who purchases a taxable service is exempt from tax imposed by Division 5 of Part 2 on that purchase if the purchase is made for the purpose only of selling that taxable service to other persons.
(3) A purchaser who purchases a telecommunication service is exempt from tax imposed by Division 7 of Part 2 on that purchase if the purchase is made for the sole purpose of selling to other persons the rights comprising that telecommunication service.
(4) A purchaser who purchases a parking right is exempt from tax imposed by Division 8 of Part 2 in respect of any portion of the parking right that was purchased for the purpose only of selling it to other persons.
79 (1) A person to whom tangible personal property is provided by way of promotional distribution is exempt from taxes imposed by sections 5 to 25 on the amount by which
(a) the promotional distributor's purchase price of the tangible personal property
(b) any payment made by the person to whom the tangible personal property is provided solely and specifically for the receipt by that person of that tangible personal property.
(2) Except for tax imposed by section 22 (2), the lessee of a conveyance described in section 13 (1) (c) or (d) who
(a) became lessee by selling the conveyance to the lessor under a sale and immediate lease-back arrangement,
(b) had, before the sale to the lessor, paid as purchaser of the conveyance the tax applicable under Division 1 of Part 2, and
(c) would otherwise be liable to pay tax under sections 20 to 25
is exempt from tax imposed by sections 20 to 25 in respect of the lease of that conveyance.
80 (1) Despite section 16 of the Financial Administration Act,
(a) a refund of less than $1 must not be made, and
(b) a refund must not be made on a claim for a refund that is made more than 6 years after the date on which the tax was paid.
(2) Despite the Limitation Act, no action for a refund of tax paid in error, other than an error that is a mistake of law, may be brought more than 6 years after the date on which the tax was paid.
81 An application for a refund must be signed
(a) by the person who paid the tax in error, and
(b) if that person is a corporation, by a director or authorized employee of the corporation.
82 (1) If the commissioner is satisfied that taxes or a portion of taxes have been paid in error, other than an error that is a mistake of law, the commissioner must refund from the consolidated revenue fund the amount of the overpayment to the person entitled.
(2) No person has a right of action or other remedy against the government for the recovery of money paid as tax by mistake of law except by way of subsection (3) and by appeal under sections 118 and 119.
(3) A person who has paid money as tax by mistake of law may apply to the commissioner for a refund of that money within
(a) 6 years after the money was paid, if it was paid by an individual in respect of tangible personal property for the sole, personal consumption or use of that individual, or
(b) 6 months after the money was paid, in any other case.
(4) If the commissioner is satisfied that a person who applies under subsection (3) has paid money as tax by mistake of law, the commissioner must refund out of the consolidated revenue fund to the person the amount paid by mistake.
83 (1) This section applies if a person, as a customer under a contract for the supply and installation of improvements to real property, has paid in error an amount in addition to the contract price for or on account of taxes in respect of the contract price.
(2) Despite section 82, the amount that may be refunded to the person referred to in subsection (1) is limited to the difference between
(a) the amount paid in error by that person in respect of the contract price, and
(b) the amount of tax payable but unpaid by the contractor as purchaser in respect of the tangible personal property supplied under the contract.
(3) The amount paid in error that is prevented from being refunded by subsection (2) is deemed to have been paid by the person on behalf of the contractor in respect of the tangible personal property supplied under the contract.
(4) An action or other proceeding must not be brought by or on behalf of the person to recover a refund of the amount referred to in subsection (3).
84 Unless section 10 (1) applies, if
(a) a purchaser returns tangible personal property to the vendor who sold it to the purchaser,
(i) in the case of a motor vehicle, within one year after the property was delivered to the purchaser, or
(ii) in the case of other tangible personal property, within 90 days after the property was delivered to the purchaser, and
(b) in return for the property the vendor pays a refund or allows a credit to the purchaser,
the vendor must refund to the purchaser the amount of tax paid by the purchaser that is attributable to the amount of the refund or credit.
85 (1) This section applies if a purchaser of a horse has sold the horse and repurchases it at a claiming race.
(2) On application and on receipt of evidence satisfactory to the commissioner that the purchaser qualifies under this section, the commissioner must refund to the purchaser out of the consolidated revenue fund the amount of tax paid at the time of claiming.
(3) As a limit on subsection (2), the amount of a refund under that subsection must not exceed the amount of the tax paid on the most recent purchase of that horse before its repurchase by the purchaser.
86 (1) On application by a purchaser or lessee of an aircraft, vessel, railway rolling stock or other conveyance who
(a) has paid tax under section 5 (1) or 20 (1) on the conveyance, and
(b) satisfies the commissioner that from the date of purchase or the date of the lease, as applicable, the conveyance was used
(i) in interprovincial or international trade for the commercial carriage of passengers or goods, and
(ii) if the conveyance is an aircraft, in flights originating or terminating in British Columbia or connecting 2 or more points in British Columbia,
the commissioner must refund to that purchaser or lessee out of the consolidated revenue fund the difference between the tax paid by the purchaser or lessee on the conveyance and the tax calculated in accordance with section 13 (3) or (5) or 21 (4) and (5), as applicable.
(2) On application by a purchaser of a part of an aircraft, vessel, railway rolling stock or other conveyance who
(a) has paid tax under section 5 (1) on the part, and
(b) satisfies the commissioner that, from the date of purchase, the part was not used other than in a conveyance used as described in subsection (1) (b),
the commissioner must refund to the purchaser out of the consolidated revenue fund the difference between the tax paid by the purchaser on the part and the tax calculated in accordance with section 13 (4) or (6).
87 (1) On application by a purchaser who purchased tangible personal property in British Columbia for a business use and who paid tax under section 5 (1) on that purchase, the commissioner must refund to the purchaser out of the consolidated revenue fund the tax paid on the purchase if
(a) the tangible personal property
(i) is shipped out of British Columbia for use outside British Columbia, or
(ii) in the case of promotional distribution material, is shipped out of British Columbia in bulk to a recipient for the recipient's own use or consumption outside British Columbia, and
(b) no use whatsoever was made of the tangible personal property while it was in British Columbia other than to store it in and to ship it out of British Columbia.
(2) On application by a purchaser who purchased tangible personal property in British Columbia and who paid tax under section 5 (1) on that purchase, the commissioner must refund to the purchaser out of the consolidated revenue fund the tax paid on the purchase if
(a) the purchaser is a manufacturer of portable buildings within the meaning of the regulations,
(b) the tangible personal property was processed, fabricated or manufactured into, attached to or incorporated into a portable building within the meaning of the regulations, and
(c) the portable building referred to in paragraph (b) is shipped by the manufacturer for delivery and use outside British Columbia.
88 On application by a person who is a bona fide farmer who
(i) under section 5 (1) or 20 (1) on tangible personal property prescribed for the purpose of section 73 (b) that was purchased or leased by the person during the 2 years before the person became a bona fide farmer, or
(ii) under Division 5 of Part 2 on the provision of taxable services in respect of tangible personal property prescribed for the purpose of section 73 (b) if those services were purchased by the person during the 2 years before the person became a bona fide farmer, and
(b) satisfies the commissioner that, from the date of purchase or the date of the lease, as applicable, the tangible personal property was used solely for a farm purpose,
the commissioner may refund to that person out of the consolidated revenue fund the tax paid under the Act.
89 On application by a person who
(a) has paid tax under Division 1 of Part 2 on tangible personal property prescribed as exploratory mining equipment that was used as prescribed,
(b) in the case of tax referred to in paragraph (a) that was paid under section 12 (1), has paid the tax for 3 periods of 12 months as provided for in section 12 (1) and (2),
(c) has not received a remission under the Financial Administration Act in respect of any part of the tax referred to in paragraph (a), and
(d) satisfies the commissioner that the person qualifies under this subsection,
the commissioner may refund to that person out of the consolidated revenue fund the tax paid under the Act.
90 (1) The commissioner may, in accordance with the regulations, refund from the consolidated revenue fund to a collector who sells or leases tangible personal property a portion, determined in the prescribed manner, of the amount sent by the collector to the commissioner in respect of taxes payable on that transaction under this Act.
(2) The commissioner may make a refund under subsection (1) if
(a) the collector, in accordance with this Act, remits the tax required under this Act to be levied and collected for the transaction referred to in subsection (1),
(b) the purchaser or lessee subsequently fails to pay to the collector the full amount of the consideration and tax payable on that transaction, and
(c) the collector writes off as unrealizable or uncollectable the amount owing by the purchaser or lessee.
(3) A collector may, in the prescribed manner, deduct the amount of the refund payable to the collector under this section from the amount of taxes that the collector is required to remit under this Act.
(4) If a collector who has obtained a refund under subsection (1) or made a deduction under subsection (3) recovers some or all of the amount referred to in subsection (2) (c) with respect to which the refund was paid or the deduction was made, the collector must add an amount, determined in the prescribed manner, to the tax to be paid or remitted by the collector under this Act with respect to the reporting period in which the recovery was made.
91 A person who sells or leases, as lessor, tangible personal property must not advertise or hold out or state to the public or to any purchaser, user or lessee, directly or indirectly, that the tax or any part of it imposed under this Act
(a) will be assumed or absorbed by the person,
(b) will not be considered as an element in the price to the purchaser, user or lessee, or
(c) if added, will be refunded.
92 (1) A vendor must not sell tangible personal property in British Columbia at a retail sale and a lessor must not lease tangible personal property in British Columbia unless
(a) the vendor or lessor, as applicable, has been granted, on application in the form required by the commissioner, a registration certificate under authority of this Act, and
(b) the certificate is in force at the time of sale.
(2) A registration certificate
(a) must be issued by the commissioner,
(b) must be kept at the principal place of business of the vendor or the lessor in British Columbia, and
(c) is not transferable.
(3) The commissioner may require the applicant, as a condition of registration, to deposit a bond by way of cash or other security, if the commissioner considers that, due to a previous failure of a vendor or a class of vendor to comply with this Act, there is a significant risk that an applicant for registration may not collect or remit taxes under this Act.
(4) If the commissioner requires that a bond be deposited under subsection (3), section 112 applies.
(5) The commissioner may
(a) refuse to grant a registration certificate to a person who does not hold the provincial and municipal registrations, licences and permits that the person is required by the regulations to hold in order to be eligible for a certificate, or
(b) cancel or suspend a registration certificate granted under this section to a person who does not hold the registrations, licences and permits referred to in paragraph (a).
(6) With the approval of the minister, the commissioner may cancel or suspend a registration certificate granted to a person under this section or refuse to grant a registration certificate to a person who
(a) has committed an offence against this Act,
(b) has failed to collect or remit, when required, tax imposed under this Act, or
(c) has failed to post the security required under section 112.
93 (1) Every person who
(a) sells tangible personal property at a retail sale in British Columbia,
(b) leases, as lessor, tangible personal property in British Columbia, or
(c) maintains a place of business or has a representative in British Columbia
is deemed to be an agent for the minister, and as such must levy and collect the tax imposed by this Act on the purchaser, user or lessee.
(2) The commissioner may, in writing, exempt from the requirements of subsection (1), a vendor who sells tangible personal property at a retail sale in British Columbia on a passenger carrying commercial vessel that makes scheduled sailings
(a) from a port inside British Columbia to a port outside British Columbia, or
(b) from a port outside British Columbia to a port inside British Columbia.
(3) In the case of legal services referred to in section 47 (3) (b), unless the person required by this Act to collect tax under that section has reason to believe that an estimate made under section 47 (4) in relation to the legal services is not reasonable, the obligation of that person to collect and remit the tax is considered to be met if the person collects and remits the amount of tax payable in accordance with the estimate.
(4) Any money received by a collector in respect of a sale or lease in relation to which tax is payable under this Act, up to the full amount of the tax owing, is deemed to be payment of the tax owing by the purchaser or lessee under this Act.
94 (1) Every person who collects any tax imposed under this Act is deemed to act subject to Part 10 of the Financial Administration Act.
(2) Despite any other Act, a person acting under this section is not, by so acting, made ineligible as a member of the Legislative Assembly of British Columbia.
95 (1) The minister may make an allowance to vendors and lessors for their services in collecting and forwarding the tax to the government as prescribed by the regulations made by the Lieutenant Governor in Council.
(2) Despite any other Act, a person accepting an allowance under this section is not, by that acceptance, made ineligible as a member of the Legislative Assembly of British Columbia.
96 (1) Subject to subsections (2) and (3) and sections 9 (1), 11 to 15, 19 and 30 (1), tax imposed under this Act in relation to a purchase price, whether the purchase price is payable in cash, on terms, by installments or otherwise, must be collected at the time of sale on the whole amount of the purchase price.
(2) A tax imposed under any of sections 36 to 65, whether the purchase price is payable in cash, on terms, by installments or otherwise, must be collected at the time the purchase price is paid or payable, whichever is earlier.
(3) In the case of legal services referred to in section 47 (3) (b), unless the person required by this Act to collect tax under that section has reason to believe that an estimate made under section 47 (4) in relation to the legal services is not reasonable, the obligation of that person to collect and remit the tax is considered to be met if the person collects and remits the amount of tax payable in accordance with the estimate.
(4) Subject to sections 21 (2), 25 (2) and 30 (1), tax imposed under this Act in relation to a lease price must be collected at the time each payment of the lease price is paid or is payable, whichever is earlier.
(5) A levy under Division 9 of Part 2, whether the purchase price is payable in cash, on terms, by installments or otherwise, must be collected at the time of sale.
(6) Amounts to be collected under this Act, when collected, must be remitted to the commissioner at the prescribed times and in the prescribed manner.
97 Every vendor and lessor must
(a) make returns to the commissioner, and
(b) keep records in the form and substance prescribed by the regulations made by the Lieutenant Governor in Council.
98 Every manufacturer, wholesaler, importer, jobber, agent, vendor and lessor must keep a record of all purchases, sales and leases by them of tangible personal property, whether for consumption, use, resale or lease.
99 (1) A person must not dispose of the person's stock through a sale in bulk without first obtaining a certificate in duplicate from the commissioner that all taxes collected by that person have been paid.
(2) A person purchasing stock through a sale in bulk must obtain from the person selling the stock the duplicate copy of the certificate obtained under subsection (1).
(3) If the person purchasing the stock fails to obtain the duplicate copy as required by subsection (2), that person is responsible for payment to the commissioner of all taxes collected by the person selling the stock.
100 (1) For the purposes of section 77 (e), the lessor must collect the tax under sections 21 to 25 unless the lessee gives the lessor a copy of documentation evidencing
(a) the original purchase by the lessee, and
(b) that the tax applicable under Division 1 of Part 2 on the original purchase was paid by the lessee.
(2) The lessor must keep the copy of the documentation under subsection (1) until authorized by the commissioner to dispose of it.
101 (1) The purchaser, user or lessee is liable for, and remains liable for, the tax imposed under this Act until it has been collected.
(2) If the person selling or leasing tangible personal property fails to collect the tax, that person must immediately notify the commissioner, and the purchaser, user or lessee may be sued for the tax in any court of competent jurisdiction.
(3) Nothing in subsection (1) or (2) makes a lessee liable to pay a levy under Division 9 of Part 2 on tangible personal property that is leased by the lessee or that forms part of tangible personal property that is leased by the lessee.
102 If a person collects an amount of tax under this Act
(a) the person is deemed to hold it in trust for the government for the payment of that amount to the government in the manner and at the time required under this Act and regulations, and
(b) the tax collected is deemed to be held separate from and form no part of the person's money, assets or estate, whether or not the amount of the tax has in fact been kept separate and apart from either the person's own money or the assets of the estate of the person who collected the amount of the tax under this Act.
103 (1) In this section:
"associated corporation" means a corporation that
(a) is associated with another corporation within the meaning of section 256 of the Income Tax Act (Canada), or
(b) is determined under subsection (11) to be associated with another corporation for the purposes of this section;
"collateral" has the same meaning as in the Personal Property Security Act;
"inventory" has the same meaning as in the Personal Property Security Act;
"proceeds" has the same meaning as in the Personal Property Security Act;
"property" , when referring to the property of an "associated corporation" or a "related individual", means property that is used in, or in conjunction with, the business in respect of which the taxes referred to in subsection (2) are required to be collected and remitted;
"purchase money security interest" has the same meaning as in the Personal Property Security Act;
"related individual" has the same meaning as in the Property Transfer Tax Act;
"secured party" has the same meaning as in the Personal Property Security Act;
"security interest" has the same meaning as in the Personal Property Security Act.
(2) If a person is required to collect and remit taxes under this Act or the regulations and does not collect or remit the taxes, the commissioner may register a lien
(a) against the real property of
(ii) an associated corporation of the person, or
(iii) a related individual of the person
by registering a certificate of indebtedness in the prescribed form in the appropriate land title office in the same manner that a charge is registered under the Land Title Act, and
(b) against the personal property of
(ii) an associated corporation of the person, or
(iii) a related individual of the person
by designating the amount owing as a lien and entering the amount together with the date of the entry in an accounts receivable system maintained by the commissioner.
(3) On registration of a certificate of indebtedness against the real property of a person under subsection (2) (a), a lien for
(a) the amount of taxes remaining uncollected or unremitted, or both, that were required to be collected or were collected before registration, and
(b) any related interest and penalty on the taxes
is created on the real property against which the lien is registered.
(4) On registration of a lien against the personal property of a person under subsection (2) (b), a lien for
(a) the amount of taxes remaining uncollected or unremitted, or both, that were required to be collected or were collected before registration, and
(b) any related interest and penalty on the taxes
is created on the personal property in which the person has a legal or equitable interest, including any portion of the property that is subject to a prior lien or security interest.
(5) Subject to subsections (6) and (7), a lien registered under subsection (2) (b) against personal property
(a) is not limited to the equity that the person against whose personal property the lien is registered has in the personal property, and
(b) despite the provisions of any other enactments, has priority over a security interest or other lien, whether or not the security interest or other lien existed before the lien was registered under subsection (2) (b).
(6) A lien registered under subsection (2) (b) against personal property does not have priority over
(a) a security interest that secures unpaid wages under section 87 (3) of the Employment Standards Act, regardless of when that security interest arises, or
(b) a purchase money security interest in collateral other than collateral that at the time the purchase money security interest attaches is inventory or its proceeds.
(a) one or more liens are registered under subsection (2) (b) against the personal property of a person, and
(b) the property referred to in paragraph (a) is subject to
(i) a security interest perfected under the Personal Property Security Act before the registration of the first lien under subsection (2) (b), or
(ii) another lien created before the registration of the first lien under subsection (2) (b),
the total amount secured by all the liens registered under subsection (2) (b) is limited in amount, with respect to all the prior security interests or other liens referred to in paragraph (b) of this subsection, to the amount of taxes remaining uncollected or unremitted, or both, that were required to be collected or were collected by the person for the 6 calendar months before the date of the most recent registration of a lien under subsection (2) (b).
(8) If a lien results from an estimate under section 115 or 116 and the estimate is for an amount that is different from the actual amount of the lien as established under subsections (3) and (4), the commissioner may correct the amount by registering a new lien in the revised amount and discharging the original lien, but for the purposes of subsection (7) the new registration is deemed to be registered at the same time as the registration it revises.
(9) Despite section 4, the commissioner must,
(a) on the oral or written request of a person, disclose in writing whether a lien is registered against the personal or real property of a named person, or
(b) on the written request of a person accompanied by the written consent of a named person, disclose in writing whether a lien is registered against the personal or real property of the named person and, if a lien is registered, the amount of the lien and the date of its registration.
(10) If the commissioner believes that one corporation is associated with another corporation within the meaning of section 256 of the Income Tax Act (Canada), the commissioner may request one or both of the corporations to provide to the commissioner the records and information required by the commissioner to confirm or rebut that belief.
(11) The commissioner may determine that the corporations are associated corporations for the purposes of this section if
(a) a corporation that has been requested to provide records or information to the commissioner under subsection (10) fails or refuses to comply with that request within a period of time considered by the commissioner to be reasonable in the circumstances, or
(b) the records or information provided to the commissioner under this section confirm the commissioner's belief that the corporations are associated.
(12) Immediately after a corporation is determined under this section to be associated with a person referred to in subsection (2) (a) (i) and (b) (i), the commissioner
(a) must notify the corporation of this in writing, and
(b) may register a lien under this section against the real and personal property of the corporation.
(13) The commissioner may seize personal property against which a lien is registered under subsection (12) at any time after the registration of the lien, but must not take any action to realize on those assets until the later of
(a) the date that is 90 days after the date on which the notice required under subsection (12) (a) was sent to the corporation, and
(b) if a notice of appeal is served on the minister in respect of the determination within the time provided by section 118 (2), the date on which the minister upholds the determination under that appeal.
(14) If, at any time, the commissioner becomes convinced that the corporations were not associated within the meaning of the section 256 of the Income Tax Act (Canada) at the time that the lien was registered under subsection (12) (b) of this section or the minister or a court of competent jurisdiction upholds the corporation's appeal against the commissioner's determination on the basis that the corporations were not associated at the time that the lien was registered, the commissioner must,
(a) if the commissioner has not realized on any of the assets against which the lien was registered, promptly release the lien, and
(b) if the commissioner has realized on some or all of the assets against which the lien was registered, promptly release the lien against the remaining assets and pay the proceeds realized from the sale of the realized assets minus any costs or expenses incurred in the sale
(i) to the corporation, or
(ii) if the commissioner considers it appropriate to do so, into the Supreme Court under Rule 48 of the Rules of Court.
(15) The release of the lien under subsection (14) (a) or the release of the lien and payment of the applicable net sale proceeds under subsection (14) (b) is deemed to be full satisfaction of all claims any person, including the corporation, might have arising out of or in any way connected with the determination made under subsection (11), the registration of the lien or the seizure or sale of any or all of the assets against which the lien was registered.
104 (1) This section applies to a person who, as assignee, liquidator, administrator, receiver, receiver manager, trustee, secured party as defined in section 103 or similar person, other than a trustee appointed under the Bankruptcy and Insolvency Act (Canada), takes control or possession of the property of a person who has collected or is required to collect the tax under this Act.
(2) Before distributing the property referred to in subsection (1), or the proceeds from the realization of it, a person to whom this section applies must obtain from the commissioner a certificate that the amount that constituted a lien registered under section 103 (2) has been paid or that security acceptable to the minister has been given.
(3) If a person to whom this section applies distributes the property referred to in subsection (1), or the proceeds of the realization of it, without having obtained the certificate required by subsection (2), the person is personally liable to the government for an amount equal to the amount of tax and related interest and penalty required to be paid to obtain the certificate.
105 (1) Before taking proceedings for the recovery of taxes that are due and payable under this Act or that have been collected on behalf of the government, the commissioner must give notice to the taxpayer or collector of the commissioner's intention to enforce payment.
(2) Failure to give the notice in a case does not affect the validity of proceedings taken for the recovery of taxes or money collected as taxes under this Act.
106 The amount of taxes that are due and payable under this Act or that have been collected on behalf of the government may be recovered by action in any court as for a debt due to the government, and the court may make an order as to the costs of the action in favour of or against the government.
107 (1) If default is made in the payment of a penalty or of taxes that are due and payable under this Act or that have been collected on behalf of the government, or for any part, the commissioner may
(a) issue a certificate stating the amount due, the amount remaining unpaid, including interest and penalties, and the name of the person by whom it is payable, and
(b) file the certificate with a district registrar of the Supreme Court.
(2) When filed, the certificate is of the same force and effect, and all proceedings may be taken on it, as if it were a judgment of the court for the recovery of a debt of the amount stated in the certificate against the person named in it.
108 (1) In this section, "taxpayer" includes a person who is deemed to be an agent for the minister under section 93 (1).
(2) If the commissioner has knowledge or suspects that a person is or is about to become indebted or liable to make a payment to a taxpayer, the commissioner may, by registered letter or by a letter served personally, demand that that person pay all or part of the money otherwise payable to the taxpayer to the commissioner on account of the taxpayer's liability under this Act.
(3) Without limiting subsection (2), if the commissioner has knowledge or suspects that a person may advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a taxpayer, the commissioner may, by registered letter or by a letter served personally, demand that that person pay to the commissioner on account of the taxpayer's liability under this Act the money that would otherwise be so advanced or paid.
(4) If under this section the commissioner demands that a person pay to the commissioner, on account of a taxpayer's liability under this Act, money otherwise payable by that person to the taxpayer as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the demand
(a) is applicable to all of those payments to be made by the person to the taxpayer until the liability under this Act is satisfied, and
(b) operates to require payments to the commissioner out of each payment of the amount stipulated by the commissioner in the demand.
(5) Money or a beneficial interest in money in a savings institution
(a) on deposit to the credit of a taxpayer at the time a demand is served, or
(b) deposited to the credit of a taxpayer after a demand is served
is money for which the savings institution is indebted to the taxpayer within the meaning of this section, but money on deposit or deposited to the credit of a taxpayer as described in paragraph (a) or (b) does not include money on deposit or deposited to the credit of a taxpayer in the taxpayer's capacity as a trustee.
(6) Unless it is satisfied earlier, a demand under this section continues in effect as follows:
(a) until 3 years after the demand is served, if it is made in respect of an outstanding legal claim or insurance claim that, if resolved in the taxpayer's favour, will result in money becoming available to the taxpayer;
(b) until 90 days after the demand is served, in any other case.
(7) Despite subsection (6), if a demand is made in respect of a periodic payment referred to in subsection (4), the demand continues in effect until it is satisfied unless no periodic payment is made or is liable to be made within 90 days after the demand is mailed or served, in which case the demand ceases to have effect at the end of that period.
(8) A person who fails to comply with a demand under subsection (2) or (4) is liable to pay to the government an amount equal to the amount that the person was required under subsection (2) or (4), as applicable, to pay to the commissioner.
(9) A person who fails to comply with a demand under subsection (3) is liable to pay to the government an amount equal to the lesser of
(a) the total of the money advanced or paid, and
(b) the amount that the person was required under subsection (3) to pay to the commissioner.
(10) The receipt of the commissioner for money paid under this section is a good and sufficient discharge of the original liability to the extent of the payment.
(11) Money paid by any person to the commissioner in compliance with a demand under this section is deemed to have been paid by that person to the taxpayer.
(12) If a person carries on business under a name or style other than the person's own name, the demand under subsection (2), (3) or (4) may be addressed to the name or style under which the person carries on business and, in the case of personal service, is deemed to have been validly served if it was left with an adult person employed at the place of business of the addressee.
(13) If persons carry on business in partnership, the demand under subsection (2), (3) or (4) may be addressed to the partnership name and, in the case of personal service, is deemed to have been validly served if it was served on one of the partners or left with an adult person employed at the place of business of the partnership.
109 (1) In this section, "proceeding" means
(a) an action for the recovery of taxes under section 106,
(b) the filing of a certificate under section 107, and
(c) the making of a demand under section 108.
(2) A proceeding may be commenced at any time within 7 years after the date on which liability arose for payment of the taxes claimed in the proceeding, and taxes may be recovered in the proceeding even though during any part of the 7 years before March 10, 1981, being the date this section came into force, recovery of the taxes under the law then in force was statute barred.
(3) A proceeding that relates to a contravention of this Act or the regulations and that involves wilful default or fraud may be commenced at any time, despite subsection (2) and even though at any time before this section came into force recovery of the taxes under the law then in force was statute barred.
110 (1) In the circumstances referred to in subsection (2), the minister may apply to the Supreme Court for an injunction ordering a vendor or lessor to cease selling or leasing or offering to sell or lease tangible personal property, legal services, parking rights, taxable services or telecommunication services until the vendor or lessor fulfills the vendor's or lessor's obligations under this Act and pays the costs of the application.
(2) An application may be made under subsection (1) if, without a registration certificate in force under section 92 (1), the vendor sells or offers to sell or the lessor leases or offers to lease any of the following:
(a) tangible personal property that is taxable under Division 1 or 2 of Part 2;
(b) a taxable service in relation to which tax is payable under Division 5 of Part 2;
(c) legal services in relation to which tax is payable under Division 6 of Part 2;
(d) a telecommunication service that is taxable under Division 7 of Part 2;
(e) a parking right that is taxable under Division 8 of Part 2;
(f) tangible personal property that is subject to a levy under Division 9 of Part 2.
111 (1) The powers conferred by this Act for the recovery of taxes or money collected as taxes, by action in court and by filing a certificate, may be exercised separately, concurrently or cumulatively.
(2) The liability of a person for the payment of tax under this Act or the liability to remit taxes collected is not affected in any way by the fact that a fine or penalty has been imposed on or paid by the person in respect of a contravention of this Act.
112 (1) If a vendor or lessor has failed to collect or to remit tax in accordance with this Act, the commissioner may require the vendor or lessor to deposit with the minister a bond by way of cash or other security satisfactory to the minister.
(2) The amount of the bond is to be determined by the commissioner, but must not be greater than an amount equal to 6 times the sum or the estimated sum of tax that would normally be collected by the vendor or lessor each month under this Act.
(3) If a vendor or lessor who has deposited a bond has failed to collect or to remit tax in accordance with this Act, the commissioner may, by giving written notice to the vendor or lessor either by registered mail or by service of the notice on the vendor or lessor, apply all or part of the bond to the amount that should have been collected, remitted or paid by the vendor or lessor as the amount due to the government as of the date of the notice.
113 (1) The commissioner may appoint persons for the purposes of this section.
(2) Except as limited by subsection (4), a person appointed under subsection (1) may enter at any reasonable time the business premises occupied by a person, or the premises where the records of the person are kept, in order to
(a) determine whether this Act and the regulations are being or have been complied with,
(b) inspect, audit and examine books of account or other records, or
(c) ascertain the quantities of tangible personal property on hand or sold or leased by the person.
(3) A person occupying premises referred to in subsection (2) must produce all books of account or other records as may be required by a person appointed under subsection (1) for the purposes of that subsection and must answer all questions of that person regarding the matters referred to in that subsection.
(4) The power to enter a place under subsection (2) must not be used to enter a dwelling occupied as a residence without the consent of the occupier except under the authority of a warrant under subsection (5).
(5) On being satisfied by evidence on oath that there are in a place records or other things for which there are reasonable grounds to believe that they are relevant to the matters referred to in subsection (2), a justice may issue a warrant authorizing a person named in the warrant to enter the place in accordance with the warrant in order to exercise the powers referred to in subsection (2) (a) to (c).
(6) A person must not
(a) hinder, molest or interfere with a person doing anything that the person is authorized to do under this section, or
(b) prevent or attempt to prevent a person from doing anything that the person is authorized to do under this section.
114 (1) A justice who is satisfied by information on oath that there is reasonable ground for believing that a person has in the person's possession tangible personal property in respect of the consumption or use of which the tax payable has not been paid may at any time issue a warrant under the justice's signature authorizing the commissioner or other official appointed by the commissioner named in it to enter and search any building, receptacle or place where the tangible personal property is believed to be situated and to make inquiries considered necessary.
(2) The person believed to possess tangible personal property on which tax has not been paid must produce for inspection by the person named in the warrant any tangible personal property in the first person's possession and answer any questions relating to it.
(3) A person must not
(a) refuse to answer questions put to the person under this section respecting the tangible personal property kept on hand on the premises, or
(b) fail to produce for inspection any books of account, records or documents, or any parcel, box, carton, barrel, tank or other receptacle in the person's possession or under the person's control, that the person is required to produce for inspection.
115 (1) If it appears that an amount of tax should have been but was not paid by a purchaser, lessee or other person liable for tax under this Act, the commissioner may assess the purchaser, lessee or other person for the amount of tax payable.
(2) If it appears from an inspection, audit or examination of the books of account, records or documents that this Act or the regulations have not been complied with,
(a) the person making the inspection, audit or examination must calculate the tax collected or due in a manner and form and by a procedure the commissioner considers adequate and expedient, and
(b) the commissioner must assess the person for the amount of the tax calculated.
(3) In making an assessment under this section, the commissioner must not consider or include a period greater than 6 years before the date of the first notice of assessment.
(4) Despite subsection (3), the commissioner may consider and include any period in making an assessment under this section, if the assessment relates to a contravention of this Act or the regulations that involves wilful default or fraud.
(5) If it appears that an amount of tax should have been but was not collected, the commissioner must impose a penalty, which forms part of the lien provided for in section 103, against the person who should have collected the tax, consisting of both
(a) the amount of tax that should have been collected, and
(b) interest at a rate prescribed by the Lieutenant Governor in Council.
(6) In imposing a penalty under subsection (5), the commissioner must not consider a period greater than 3 years.
(a) a person who has sold or, as lessor, has leased tangible personal property fails to make a return or remittance as required under this Act, or
(b) the returns of a person referred to in paragraph (a) are not substantiated by the person's records,
the commissioner may make an estimate of the amount of the tax collected by that person for which the person has not accounted.
(2) The amount estimated under subsection (1) is deemed to be the tax collected by the person in relation to whom the estimate is made, and that person must pay the amount to the government.
(3) The commissioner may give written notice, either by mailing to or service on
(a) the vendor or lessor,
(b) the heirs, administrators, executors or assigns of the vendor or lessor, or
(c) the custodian or trustee in bankruptcy of the vendor or lessor,
requiring that the amount estimated under subsection (1) be paid to the commissioner or otherwise accounted for within 15 days from the date the notice is mailed or served.
(4) In making an estimate under this section the commissioner must not consider or include a period greater than 6 years before the date of the first notice of estimate.
(5) Despite subsection (4), the commissioner may consider and include any period in making an estimate under this section, if the estimate relates to a contravention of this Act or the regulations that involves wilful default or fraud.
(6) Proof that notice under subsection (3) has been given constitutes evidence that the amount stated is due and owing, and the onus of proving otherwise is on the person who sold or, as lessor, leased the tangible personal property.
(7) An estimate made by the commissioner under this section must not be varied or disallowed because of any irregularity, informality, omission or error on the part of any person in the observation of any directory provision up to the date of the issuing of the notice of the estimate.
117 (1) In addition to any other penalty, the commissioner may, if satisfied that
(a) a person wilfully failed to remit tax collected as required by this Act or the regulations, assess against the person a penalty equal to 100% of the amount not remitted,
(b) a person evaded the payment of tax by wilfully making a false or deceptive statement or by wilful default or fraud, assess against the person a penalty equal to 25% of the amount evaded, or
(c) in any case, a person failed to remit or pay any tax as required by this Act or the regulations, assess against the person a penalty equal to 10% of the amount not remitted or paid.
(2) The commissioner may, at any time,
(a) whether or not a penalty has been assessed under subsection (1), and
(b) in respect of any period during which tax under this Act or the regulations ought to have been remitted or paid,
assess interest, at a rate prescribed by the Lieutenant Governor in Council, on the amount of taxes not remitted or paid as required under this Act or the regulations.
(3) The penalty and interest under this section form part of the lien provided for in section 103.
(a) disputes a decision of the commissioner under section 5 (2), 7 (2), 43, 54 (3), 58, 63, 80 to 90, 92 (4) or 103 (11),
(b) disputes an assessment made under section 115 (1) or (2),
(c) disputes a penalty or interest imposed under section 115 (5) or 117, or
(d) disputes liability for the amount stated in a notice given under section 116 (3),
the person or the person's agent may appeal to the minister in accordance with this section.
(2) An appeal under this section must be made by serving a notice of appeal on the minister within 90 days after the date of the notice of the assessment, liability, penalty or decision.
(3) The notice of appeal must
(a) be in writing,
(b) be addressed to the minister at Victoria, and
(c) set out clearly the reasons for the appeal and all facts relative to it.
(4) On receipt of a notice of appeal, the minister must
(a) consider the matter,
(b) affirm or amend the assessment, estimate, penalty or decision, and
(c) promptly notify the appellant of the minister's decision.
119 (1) A decision of the minister under section 118 (4) may be appealed to the Supreme Court by way of an originating application.
(2) The Rules of Court relating to originating applications apply, but Rule 49 does not apply.
(3) A petition commencing an appeal under this section must be filed in the court registry within 90 days after the date on the minister's notification of decision.
(4) Within 14 days after the filing of the petition under subsection (3), the petition must be served on the government in accordance with section 8 of the Crown Proceeding Act and the government must be designated "Her Majesty the Queen in right of the Province of British Columbia".
(5) The court may
(a) dismiss the appeal,
(b) allow the appeal,
(c) vary the decision from which the appeal is made, or
(d) refer the decision back to the commissioner for reconsideration.
(6) An appeal lies from a decision of the court to the Court of Appeal with leave of a justice of the Court of Appeal.
120 (1) Neither the giving of a notice of appeal by a person nor a delay in the hearing of the appeal
(a) affects the due date, the interest or penalties or any liability for payment provided under this Act in respect of taxes due and payable or that have been collected on behalf of the government that are the subject matter of the appeal, or
(b) delays the collection of the interest, penalties or liability referred to in paragraph (a).
(2) If the estimate of the commissioner is set aside or reduced on appeal, the minister must refund the amount or excess amount of taxes paid or collected on behalf of the government, and any additional interest or penalty imposed and paid.
121 Section 5 of the Offence Act does not apply to this Act or the regulations.
122 If a corporation is guilty of an offence against this Act, and if an officer, director, employee or agent of the corporation directed, authorized, assented to, acquiesced or participated in the commission of the offence, that person is a party to and guilty of the offence.
123 (1) Subject to subsections (2) and (3) a person who contravenes any of sections 5 to 18, 20 to 68, 91, 92, 96 to 100, 101 (1) and (2) and 113 to 115 commits an offence and is liable
(a) on a first conviction, to a fine of not less than $200 and not more than $500, and
(b) on a subsequent conviction for the same or another offence under this Act, to a fine of not less than $500 and not more than $2 000.
(2) A person who fails to collect the tax imposed by this Act is liable, on conviction,
(a) to a fine equal to the amount of the tax that should have been collected, including any arrears, penalties and interest, as determined under subsection (5), and
(i) on a first conviction, to a fine of not less than $200 and not more than $1 000, and
(ii) on a subsequent conviction for the same or another offence under this Act, to a fine of not less than $500 and not more than $2 000.
(3) A person who does any of the following commits an offence:
(a) makes or participates in, or assents to or acquiesces in the making of, a false or deceptive statement in a return, certificate or form required to be made or filed under this Act or the regulations;
(b) to evade remittance of tax the person has collected, destroys, alters, mutilates, secretes or otherwise disposes of a record or book of accounts of a vendor or lessor;
(c) makes, or assents to or acquiesces in the making of, a false or deceptive entry in a record or book of accounts of a purchaser, lessee, vendor or lessor;
(d) omits, or assents to or acquiesces in the omission, to enter a material particular in a record or book of accounts of a purchaser, lessee, vendor or lessor;
(e) wilfully, in any manner, fails to comply with this Act or the regulations;
(f) wilfully, in any manner, evades or attempts to evade compliance with this Act or the regulations or remittance or payment of taxes required by this Act or the regulations;
(g) conspires with any person to do anything described in paragraphs (a) to (f).
(4) A person who commits an offence under subsection (3) is liable
(a) to a fine of not more than $10 000 or to imprisonment for not more than 2 years or to both fine and imprisonment, and
(b) in addition, to a fine equal to the amount of any tax not collected, remitted or paid, including any penalties and interest, as determined under subsection (5).
(5) The commissioner must determine the amount of the tax referred to in subsection (2) or (4) (b) from information available to the commissioner, and must issue a certificate as to the amount.
(6) In a prosecution under subsection (2) or (3), a certificate signed or purported to be signed by the commissioner stating the amount of tax, penalties and interest referred to in subsection (4) (b) is evidence of the amount of tax, penalties and interest referred to in that subsection.
(7) A person who contravenes section 4 [current 11] commits an offence and is liable to a fine of not more than $2 000.
(8) Nothing in this section, or the enforcement of a penalty under this section suspends or affects any remedy for the recovery of any tax or amount payable under this Act.
(9) Fines collected under this Act must be paid to the minister on behalf of the government.
124 In a prosecution for failure to pay the tax or to collect or forward the tax, the onus of proving that the tax was paid, collected or forwarded, as applicable, to the commissioner is on the defendant.
125 (1) In a prosecution brought against a vendor or lessor who is required to register under this Act, the application form of the vendor or lessor is evidence that the person charged is a vendor or lessor registered under this Act, and the person's return form is evidence that the person collected tax.
(2) If a vendor or lessor is described as a partnership on the application form, the application form is evidence that the persons named on it are partners registered as such under this Act, and the return form is evidence that the partnership firm collected the tax.
126 (1) An information or complaint in respect of an offence under this Act may be for one or more than one offence.
(2) An information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is not objectionable or insufficient because it relates to 2 or more offences.
127 (1) An information or complaint in respect of an offence against this Act must be laid or made within 6 years after the matter of the information or complaint arose.
(2) As an exception to subsection (1), no limitation applies in case of fraud.
128 (1) The Lieutenant Governor in Council may make regulations that are considered necessary or advisable
(a) for the purpose of carrying into effect this Act according to its intent and of supplying any deficiency in it, and
(b) for the purpose of relaxing the strictness of the law relative to the incidence or the collection of any of the taxes under this Act, in cases where, without relaxation, great public inconvenience or great hardship or injustice to persons could not be avoided.
(2) The authority to make regulations under another provision of this Part does not limit subsection (1).
(3) The maximum and minimum penalties that may be prescribed or imposed for contravention of a regulation must not exceed the maximum penalties or be less than the minimum penalties referred to in section 123 (1).
129 The Lieutenant Governor in Council may make regulations exempting one or more of the following classes of persons from all the taxes under Divisions 1 to 8 of Part 2, except taxes under section 26, subject to any terms and conditions the Lieutenant Governor in Council specifies:
(a) diplomatic agents of a diplomatic mission situated in Canada who are citizens of the country operating the diplomatic mission;
(b) senior officials of United Nations' agencies situated in Canada who have been accorded diplomatic privileges by the Department of External Affairs of the government of Canada;
(c) career consular officers of a consular post situated in British Columbia, or of a consular post situated elsewhere in Canada but accredited in British Columbia, who are citizens of the country operating the consular post;
(d) administrative and support staff of consular posts situated in British Columbia who are citizens of the country operating the consular post;
(e) spouses of the persons referred to in paragraphs (a) to (d);
(f) a corporation established under the University Foundations Act or the corporation established under the Trinity Western University Foundation Act;
(g) the corporation established under Part 3 of the Hospital Act;
(h) the corporation continued under section 2 of the Health Research Foundation Act;
(i) the corporation or the committee established under the First Peoples' Heritage, Language and Culture Act.
130 The Lieutenant Governor in Council may make regulations as follows:
(a) prescribing vehicles that are included and vehicles that are not included within the meaning of passenger vehicle;
(b) prescribing formulas for calculating the proportion of the amount of tax otherwise payable under Division 1 of Part 2 that is payable by motor dealers on motor vehicles purchased by them primarily for resale or lease and used in a prescribed manner before resale or lease;
(c) for the purpose of calculating the tax payable under section 11 (3) or 21 (2) by persons using fleets of aircraft, vessels, railway rolling stock or other conveyances in interprovincial or international trade for the commercial carriage of passengers or goods, prescribing formulas
(i) that are based on the use of those fleets in British Columbia, and
(ii) that those persons may choose to use instead of the formulas applied under sections 13 (2) to (6) and 21 (4) and (5);
(d) providing that tax calculated in accordance with a formula prescribed for a fleet be paid in a different manner or at different times from those provided in sections 13 (7) and (8), 14, 15, 21, 23, 24 and 96;
(e) prescribing one or more jurisdictions for the purposes of section 30 (2);
(f) prescribing the manner in which and the conditions on which the commissioner may provide a refund or credit under Division 3 of Part 2 and the manner by which the amount of that refund or credit is to be determined;
(g) exempting one or more classes of persons from the passenger vehicle rental tax under section 26, subject to any terms and conditions the Lieutenant Governor in Council specifies.
131 The Lieutenant Governor in Council may make regulations in relation to taxable services as follows:
(a) prescribing tangible personal property for the purposes of paragraph (b) of the definition of "taxable service" in section 1, subject to the terms and conditions the Lieutenant Governor in Council specifies;
(b) prescribing taxable services or classes of taxable services in relation to which no tax is payable under section 42 (2) (a), subject to the terms and conditions the Lieutenant Governor in Council specifies;
(c) prescribing one or more classes of persons for the purposes of section 42 (2) (b), subject to the terms and conditions the Lieutenant Governor in Council specifies.
132 The Lieutenant Governor in Council may make regulations in relation to legal services as follows:
(a) prescribing specified fees and charges in relation to legal services as excluded from the purchase price of the legal services;
(b) prescribing specified disbursements in relation to legal services as disbursements to be included in the purchase price of the legal services;
(c) prescribing legally related services as legal services;
(d) prescribing matters that relate to British Columbia as matters in relation to which tax is to be paid under section 46 (2);
(e) prescribing restrictions, conditions or requirements in relation to estimates under section 47 (4);
(f) prescribing exemptions from tax under section 46 or 47 in relation to specified legal services, subject to any terms and conditions the Lieutenant Governor in Council specifies;
(g) prescribing exemptions from tax under section 46 or 47 in relation to legal services provided to one or more persons or classes of persons, subject to any terms and conditions the Lieutenant Governor in Council specifies.
133 The Lieutenant Governor in Council may make regulations in relation to telecommunications as follows:
(a) prescribing transmissions, emissions or receptions or classes of transmissions, emissions or receptions for the purposes of the definition of "telecommunication" in section 1;
(b) prescribing telecommunication services or classes of telecommunication services for the purposes of section 56 (c), subject to the terms and conditions the Lieutenant Governor in Council specifies;
(c) prescribing one or more classes of persons for the purposes of section 56 (d), subject to the terms and conditions the Lieutenant Governor in Council specifies.
134 The Lieutenant Governor in Council may make regulations in relation to parking rights as follows:
(a) prescribing parking sites or classes of parking sites for the purposes of section 61 (2) (b), subject to the terms and conditions the Lieutenant Governor in Council specifies;
(b) prescribing one or more classes of persons for the purposes of section 61 (2) (c), subject to the terms and conditions the Lieutenant Governor in Council specifies;
(c) prescribing one or more geographic areas in British Columbia or prescribing British Columbia as a geographic area for the purposes of the definition of "parking site" in section 1.
135 (1) The Lieutenant Governor in Council may make regulations in relation to Division 9 of Part 2 as follows:
(a) for the purpose of section 68 (1),
(i) prescribing as hazardous products any substances that the Lieutenant Governor in Council considers to be hazardous, or potentially hazardous, to the environment, in comparison to other substances that the Lieutenant Governor in Council considers to be less hazardous, or less potentially hazardous, to the environment,
(ii) prescribing levies, as rates per tonne, for the hazardous products prescribed under subparagraph (i), and
(iii) prescribing methods and formulas to be used in converting a quantity of any of the hazardous products prescribed under subparagraph (i) into tonnes for purposes of calculating the levy prescribed under subparagraph (ii) for that hazardous product;
(b) exempting one or more classes of persons from the levy under section 68 (1) on hazardous products;
(c) exempting certain uses of hazardous products prescribed under paragraph (a) (i) from the levy under section 68 (1) on hazardous products;
(d) exempting any of the hazardous products prescribed under paragraph (a) (i) that are produced by prescribed methods or are by-products of prescribed processes from the levy under section 68 (1) on hazardous products;
(e) for the purpose of section 68 (8), prescribing form, manner, or both form and manner.
(2) A regulation under subsection (1) may provide differently for different hazardous products.
(3) A regulation under subsection (1) (a) must not prescribe a levy for any hazardous product, other than an ozone depleting one, at a rate that exceeds a rate of $20 per tonne.
136 (1) This section applies in relation to records
(a) that are in the possession of a lawyer and that are about to be inspected, audited or examined under this Act or about to be seized under a warrant in relation to an offence under this Act, and
(b) for which the lawyer at that time makes a claim of solicitor client privilege for a named client of the lawyer in relation to the record.
(2) The Lieutenant Governor in Council may make regulations in relation to records referred to in subsection (1) as follows:
(a) establishing procedures for allowing a record to be retained or seized and to be held in a secure manner until
(i) the claim of solicitor client privilege is waived by the client, or
(ii) the claim is determined, or the record is otherwise dealt with, on application to the Supreme Court in accordance with the regulations;
(b) establishing a right to apply to the Supreme Court to resolve a claim of solicitor client privilege regarding a record retained or seized under paragraph (a) and establishing how the court is to deal with such an application.
137 (1) The Lieutenant Governor in Council may make regulations specifying the amount of tax payable on a purchase referred to in subsection (2).
(2) Despite any other section in this Act, if the purchase price for tangible personal property, a service or a right that is taxable under this Act is to be paid by coin or other legal tender because of the equipment by or through which the purchase is made, the Lieutenant Governor in Council may, by regulation, specify the amount of tax payable on the purchase in an amount that is equal to or less than the amount that would otherwise be payable under this Act.
138 (1) The Lieutenant Governor in Council may make regulations doing one or more of the following:
(a) defining any expression used but not defined in this Act;
(b) prescribing the forms and records to be used for this Act or the regulations;
(c) prescribing the method of collection and remittance of taxes under this Act and any other conditions or requirements affecting collection and remittance, which methods, conditions or requirements may be different for different classes of persons;
(d) determining the remuneration and conditions of it to be paid to vendors and lessors for collecting and forwarding taxes under this Act to the government;
(e) prescribing the form and manner of records to be kept by manufacturers and others under section 98;
(f) exempting from tax under section 20 to 24 or 25 tangible personal property described in section 13 (1) (a) or (b) that was sold to a lessor by a lessee under a sale and immediate lease-back arrangement and specifying the terms and conditions of exemption;
(g) prescribing tangible personal property that is not included within the meaning of "prototype" as defined in section 1;
(h) prescribing tangible personal property that is not eligible for exemption under section 76 (1) (d);
(i) for the purposes of section 89,
(i) prescribing tangible personal property as exploratory mining equipment, and
(ii) specifying conditions and circumstances relating to the use of exploratory mining equipment that are required for a tax refund under that section.
(2) The Lieutenant Governor in Council may make regulations that the Lieutenant Governor in Council considers necessary or advisable to determine depreciated values for the purposes of section 19 (1).