The following electronic version is for informational purposes only.
The printed version remains the official version.
Certified correct as passed Third Reading on the 29th day of April, 2010
Ian D. Izard, Q.C., Law Clerk
HONOURABLE COLIN HANSEN
MINISTER OF FINANCE AND
DEPUTY PREMIER
HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of British Columbia, enacts as follows:
Part 1 — Definitions and Interpretation
1 In this Act:
"assessment" includes reassessment;
"consideration" has the same meaning as in Part IX [Goods and Services Tax] of the federal Act;
"director" means the person appointed by the minister to administer this Act;
"energy allowance" means an energy credit or energy rebate;
"energy credit" means a credit provided under section 9 [point-of-sale energy credit];
"energy product" means any of the following products:
(a) electricity;
(b) natural gas;
(c) propane;
(d) light fuel oil, as defined in Schedule 1 of the Carbon Tax Act, that is
(i) for use in a furnace, boiler or open flame burner, and
(ii) coloured in the manner in which fuel is coloured under the Motor Fuel Tax Act;
(e) kerosene;
(f) heat;
(g) steam;
(h) wood, when used as a source of energy;
(i) pelletized fuel, as defined in the Solid Fuel Burning Domestic Appliance Regulation, when used as a source of energy;
(j) other prescribed products in prescribed circumstances,
but does not include products excluded by regulation;
"energy rebate" means a rebate paid under section 10 [energy rebate paid by director];
"federal Act" means the Excise Tax Act (Canada);
"registrant",
(a) subject to paragraph (b), has the same meaning as in Part IX [Goods and Services Tax] of the federal Act, and
(b) in Part 4 and sections 37, 64 and 65, means a person who is registered under Subdivision d of Division V of Part IX of the federal Act;
"residential dwelling" has the prescribed meaning;
"residential use" has the prescribed meaning;
"sales tax agreement" means an agreement between the government and the government of Canada respecting sales taxes, as amended from time to time;
"supply" has the same meaning as in Part IX [Goods and Services Tax] of the federal Act;
"tax", in relation to tax under this Act, includes all penalties and interest that are or may be added to tax under this Act;
"taxable supply" has the same meaning as in Part IX [Goods and Services Tax] of the federal Act.
2 For the purposes of this Act, a taxable supply is made in British Columbia if the supply is deemed to be made in British Columbia under section 144.1 [supply in a province] of the federal Act.
Part 2 — Repeal of Social Service Tax Act
3 The Social Service Tax Act, R.S.B.C. 1996, c. 431, is repealed.
Part 3 — Point-of-Sale Rebates
4 (1) In this Part:
"federal minister" means a minister of the government of Canada who is responsible for the administration, enforcement or collection of tax imposed under Part IX [Goods and Services Tax] of the federal Act;
"qualifying property" means any of the following, subject to meeting any prescribed circumstances:
(a) prescribed books;
(b) prescribed children's clothing and footwear;
(c) prescribed children's diapers;
(d) prescribed children's car seats and car booster seats;
(e) prescribed feminine hygiene products;
(f) prescribed motor fuels;
"supplier" has the same meaning as in Part IX [Goods and Services Tax] of the federal Act.
(2) For the purposes of this Part, a person is resident in British Columbia if the person is deemed to be resident in British Columbia under section 132.1 [person resident in a province] of the federal Act.
5 (1) If a person must pay tax under section 165 (2) [tax in participating province] of the federal Act in respect of a taxable supply made in British Columbia of qualifying property, the supplier, on behalf of the government, may pay or credit the person an amount equal to the tax imposed in respect of the supply under that section of the federal Act.
(2) If a supplier pays or credits an amount under subsection (1), the federal minister, on behalf of the government, may pay or credit an equal amount to the supplier.
(3) On application submitted to the federal minister by a person to whom an amount may be paid or credited under subsection (1), the federal minister, on behalf of the government, may pay the person the amount if the amount is not paid or credited by the supplier.
(4) An application under subsection (3) must be made in the form and manner required by the federal minister.
(5) An amount must not be paid by the federal minister under subsection (3) if the person makes an application under that subsection for the amount more than four years after the day the tax under section 165 (2) of the federal Act became payable in respect of the qualifying property.
6 If a person who is resident in British Columbia must pay tax under section 212.1 [tax in participating province on imported goods] of the federal Act in respect of qualifying property, the federal minister, on behalf of the government, may pay or credit the person an amount equal to the tax imposed in respect of the property under that section of the federal Act.
7 The federal minister, on behalf of the government, may pay or credit a person an amount equal to the tax imposed under section 218.1 [tax in participating province on imported taxable supplies] or Division IV.1 [Tax on Property and Services Brought Into a Participating Province] of Part IX [Goods and Services Tax] of the federal Act in respect of qualifying property in the following circumstances:
(a) the physical possession of the property is transferred to the person in British Columbia and the person must pay tax under section 218.1 (1) (b) of the federal Act in respect of the property;
(b) the property is delivered or made available to the person in British Columbia, the person is resident in British Columbia or is a registrant, and the person must pay tax under section 218.1 (1) (c) of the federal Act in respect of the property;
(c) the supply of the property is made in British Columbia and the person must pay tax under section 218.1 (1) (d) of the federal Act in respect of the property;
(d) the property is brought or sent into British Columbia or is delivered or made available in British Columbia and the person must pay tax under Division IV.1 of Part IX of the federal Act in respect of the property.
8 (1) If the federal minister pays or credits an amount under section 5 (2) or (3), 6 or 7, the Minister of Finance for Canada may deduct from or set off against a payment made or to be made by the government of Canada to the government an amount equal to the amount that is paid or credited.
(2) A payment or credit under this Part in respect of qualifying property must be considered to be a reduction of the revenue payable to the government as provided for under the sales tax agreement.
Part 4 — Residential Energy Credit and Rebate
9 (1) Subject to the regulations, a registrant, on behalf of the government, must provide a credit to a person in respect of a taxable supply in the amount determined in accordance with the regulations if
(a) the registrant makes the taxable supply in British Columbia,
(b) the taxable supply is a supply of an energy product other than wood or pelletized fuel,
(c) the person must pay tax under section 165 (2) [tax in participating province] of the federal Act in respect of the taxable supply,
(d) the person is acquiring the energy product only for residential use in a residential dwelling, and
(e) the registrant delivers or provides the energy product to the residential dwelling.
(2) An amount to be credited under subsection (1) in respect of a taxable supply must be credited at the time the tax in respect of the taxable supply under section 165 (2) of the federal Act is payable.
(3) An amount must not be credited under subsection (1) in respect of a taxable supply if the person who must pay tax under section 165 (2) [tax in participating province] of the federal Act in respect of the taxable supply
(a) may claim an input tax credit under Part IX [Goods and Services Tax] of the federal Act in respect of the taxable supply, or
(b) may be paid a rebate under section 259 of the federal Act in respect of the taxable supply.
10 (1) A person is entitled to a rebate under this section in respect of a taxable supply if
(a) the person is the recipient of the taxable supply,
(b) the taxable supply is made in British Columbia and is a supply of an energy product, a portion of which is for residential use in a residential dwelling,
(c) the person has paid tax under section 165 (2) [tax in participating province] of the federal Act in respect of the taxable supply, and
(d) the person has not been provided an energy credit in respect of the taxable supply.
(2) If the director is satisfied that a person is entitled to a rebate under this section in respect of a taxable supply of an energy product, the director, subject to the regulations, must pay from the consolidated revenue fund a rebate to the person in an amount determined in accordance with the regulations in respect of that portion of the energy product that is for residential use in a residential dwelling.
(3) To claim a rebate under this section, a person must
(a) subject to the regulations, submit to the director a written application in the form and manner satisfactory to the director and signed by the person who paid the tax under section 165 (2) of the federal Act,
(b) provide any information or records required by the director, and
(c) provide sufficient evidence, including but not limited to the information or records to be provided under paragraph (b) of this subsection, to satisfy the director that the person is entitled to the rebate.
(4) For the purposes of subsection (3) (a), if the person who paid the amount claimed is a corporation, the application must be signed by a member of the board of directors or an authorized employee of the corporation.
(5) An amount must not be paid by the director under subsection (2) if the amount to be paid under that subsection arising from one application is less than $10.
(6) An amount must not be paid by the director under subsection (2) in respect of a taxable supply
(a) to the extent that the person may claim an input tax credit under Part IX [Goods and Services Tax] of the federal Act in respect of the tax paid by the person under section 165 (2) of the federal Act in respect of the taxable supply,
(b) to the extent that the person may be paid a rebate under section 259 of the federal Act in respect of the tax paid by the person under section 165 (2) of the federal Act in respect of the taxable supply, or
(c) if the application is made more than 2 years after the date on which tax was paid under section 165 (2) of the federal Act in respect of the taxable supply.
11 (1) Subsection (2) applies to a person who
(a) received an energy allowance in respect of a taxable supply of an energy product, and
(b) subsequently uses any portion of that energy product, or permits any portion of that energy product to be used, for a use other than for residential use in a residential dwelling.
(2) A person to whom this subsection applies must pay to the government, at the prescribed time and in the prescribed manner, an amount equal to the portion of the amount of the energy allowance received in respect of the taxable supply that is attributable to that portion of the energy product referred to in subsection (1) (b).
12 (1) If a registrant provides an energy credit to a person in respect of a taxable supply and the consideration for the taxable supply is subsequently reduced, the registrant must,
(a) if the consideration for the taxable supply has not been collected by the registrant, adjust the amount of the credit provided to the person by subtracting the portion of the credit determined in the manner prescribed for the purposes of section 9 that is attributable to the amount by which the consideration was reduced, and
(b) if the consideration for the taxable supply was collected by the registrant, reduce any amount to be paid or credited to the person in respect of the reduced consideration by subtracting the portion of the credit determined in the manner prescribed for the purposes of section 9 that is attributable to the amount by which the consideration was reduced.
(2) If a person is entitled to an energy rebate in respect of a taxable supply and subsequently the consideration for the taxable supply is reduced, the person must,
(a) if the person has not claimed an energy rebate in respect of the taxable supply, provide the director with information and records relating to the reduction in the consideration for the taxable supply when the person claims an energy rebate in respect of the taxable supply, and
(b) if the person has claimed an energy rebate in respect of the taxable supply, subject to subsection (3), pay to the government, at the prescribed time and in the prescribed manner, an amount equal to the portion of the amount of the energy rebate received in respect of the taxable supply that is attributable to the amount by which the consideration was reduced.
(3) The director may deduct from an energy rebate payable to a person an amount payable by the person under subsection (2) (b).
13 (1) If the director is satisfied that a registrant has provided an energy credit to a person entitled to the energy credit, the director, subject to the regulations, must pay from the consolidated revenue fund to the registrant a reimbursement equal to the credit provided by the registrant.
(2) If a registrant has paid an amount under section 16 (2) (c) in respect of a taxable supply and the registrant subsequently recovers an amount in respect of the taxable supply to which section 231 (3) [recovery of bad debt] of the federal Act applies, the director must pay from the consolidated revenue fund to the registrant a reimbursement in the amount determined in accordance with the regulations.
14 (1) To claim a reimbursement under section 13, a registrant must
(a) subject to the regulations, submit to the director a written application in the form and manner satisfactory to the director and signed by the registrant who credited the amount claimed,
(b) provide any information or records required by the director, and
(c) provide sufficient evidence, including but not limited to the information or records to be provided under paragraph (b) of this subsection, to satisfy the director that the registrant is entitled to the reimbursement.
(2) For the purposes of subsection (1) (a), if the registrant claiming a reimbursement is a corporation, the application must be signed by a member of the board of directors or an authorized employee of the corporation.
15 (1) A reimbursement must not be made under section 13 if
(a) the amount of the reimbursement is less than $10, or
(b) the application for the reimbursement is made more than 4 years after the date on which the amount claimed was credited.
(2) Despite the Limitation Act, an action for a reimbursement under section 13 must not be brought more than 4 years after the date on which the amount claimed was credited.
16 (1) This section applies to a registrant in relation to an energy credit provided in respect of a taxable supply if
(a) the director reimburses an amount under section 13 (1) in respect of the taxable supply that exceeds the amount of the credit provided at the time referred to in section 9 (2), or as adjusted or reduced under section 12 (1), in respect of that taxable supply,
(b) the person who received the credit is not entitled to an energy credit in respect of the taxable supply and the director reimbursed an amount under section 13 (1) in respect of that taxable supply, or
(c) the director reimburses an amount under section 13 (1) in respect of the taxable supply and the registrant subsequently deducts an amount under section 231 (1) [bad debts] of the federal Act in respect of the taxable supply.
(2) Subject to subsection (3), a registrant to whom this section applies must pay to the government, at the prescribed time and in the prescribed manner,
(a) in the circumstances described in subsection (1) (a), the amount by which the reimbursement exceeds the credit,
(b) in the circumstances described in subsection (1) (b), the amount reimbursed, and
(c) in the circumstances described in subsection (1) (c), the amount determined in accordance with the regulations.
(3) The director may deduct from a reimbursement payable to a registrant under section 13 an amount payable by the registrant under subsection (2) of this section.
17 If a registrant
(a) makes a taxable supply in British Columbia of an energy product,
(b) provides a credit to a person in respect of the taxable supply as if it were an energy credit, and
(c) is not reimbursed under section 13 (1) because the person is not entitled to an energy credit in respect of the taxable supply,
the registrant may by action in a court recover from the person the amount credited.
18 The director may determine the attribution of the amount of the energy allowance for the purposes of section 11 (2) or 12.
Part 5 — Tax on Designated Property
19 A purchaser of designated property must pay to the government, at the prescribed time and in the prescribed manner, a tax on the designated property at the rate in section 23 at the time of purchase.
20 (1) This section applies to a person
(a) who
(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, or
(ii) does not reside, ordinarily reside or carry on business in British Columbia and who
(A) owns real property in British Columbia, or
(B) leases, as lessee, real property in British Columbia if the term of that lease, including the cumulative total of all options and rights to extend or renew the lease, is at least 5 years, and
(b) who brings or sends into British Columbia, or receives delivery in British Columbia of, designated property for consumption or use by one of the following:
(i) the person;
(ii) another person at the first person's expense;
(iii) another person for whom the first person acts as agent;
(iv) another person at the expense of a principal for whom the first person acts as agent.
(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 the 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) If a person
(a) is not a person described in subsection (1) (a), and
(b) brings or sends into British Columbia, or receives delivery in British Columbia of, designated property for consumption or use by another person at the first person's expense,
for the purposes of subsection (1) (b), the other person is deemed to have received delivery in British Columbia of the designated property.
(4) Subject to subsection (5), a person to whom this section applies must pay to the government, at the prescribed time and in the prescribed manner, a tax on the designated property at the rate in section 23 on the entry date.
(5) A person is not required to pay tax under this section in respect of a vehicle if a person pays tax under section 21 in respect of the bringing or sending into British Columbia, or the delivery in British Columbia, of the vehicle.
(6) For the purposes of this section, 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.
21 (1) This section applies if
(a) a person brings or sends into British Columbia, or receives delivery in British Columbia of, a vehicle for consumption or use by one of the following:
(i) the person;
(ii) another person at the first person's expense;
(iii) another person for whom the first person acts as agent;
(iv) another person at the expense of a principal for whom the first person acts as agent, and
(b) any of the persons referred to in paragraph (a) registers the vehicle under the Commercial Transport Act, Motor Vehicle Act or Motor Vehicle (All Terrain) Act.
(2) Subject to subsection (3), if this section applies, the person who registers the vehicle must pay to the government, at the prescribed time and in the prescribed manner, a tax on the vehicle at the rate in section 23 on the entry date.
(3) A person is not required to pay tax under this section in respect of a vehicle if a person referred to in subsection (1) (a) pays tax under section 20 in respect of the vehicle.
22 (1) Subsection (2) applies to a person
(a) who purchases, brings or sends into British Columbia or receives delivery in British Columbia of designated property on which tax is not payable under this Act, other than by reason of an exemption under section 26, and
(b) who,
(i) if tax is not payable because the person purchased, brought or sent into British Columbia or received delivery in British Columbia of that property for an exempt use, subsequently uses that property or allows that property to be used for a use other than an exempt use, or
(ii) in any other case, subsequently uses that property or allows that property to be used for a purpose other than that which allowed the person to be exempt from tax under this Act.
(2) A person to whom this subsection applies must, at the prescribed time,
(a) report the change in the use of the designated property in writing to the director in a form and manner satisfactory to the director,
(b) provide any information or records required by the director, and
(c) pay to the government, in the prescribed manner, a tax at the rate in section 23 at the time the designated property is used as described in subsection (1) (b) of this section.
(3) Subsection (4) applies to a person who
(a) received a refund of tax under this Act in relation to designated property, and
(b) subsequently uses that property or allows that property to be used for a purpose other than that which entitled the person to receive a refund of tax under this Act.
(4) A person to whom this subsection applies must, at the prescribed time,
(a) report the change in the use of the designated property in writing to the director in a form and manner satisfactory to the director,
(b) provide any information or records required by the director, and
(c) pay to the government, in the prescribed manner, a tax at the rate in section 23 at the time the property is used as described in subsection (3) (b) of this section.
23 (1) The rate of tax payable under section 19 is 12% of the taxable value of the designated property.
(2) The rate of tax payable under sections 20 and 21 is 12% of the taxable value of the designated property as of the entry date.
(3) The rate of tax payable under section 22 (2) and (4) is 12% of the taxable value of the designated property at the time the property is used as described in section 22 (1) (b) or (3) (b).
24 If designated property, other than property acquired for resale, becomes subject to tax under sections 20 to 22, for the purposes of paragraph (b) of the definition of "taxable value", the taxable value of the designated property is the greater of the following amounts:
(a) the depreciated value, determined in accordance with the regulations, of the designated property
(i) on the entry date, if the designated property becomes subject to tax under section 20 or 21, or
(ii) at the time the designated property is used as described in section 22 (1) (b) or (3) (b), if the designated property becomes subject to tax under section 22;
(b) 50% of the purchase price of the designated property.
25 If designated property of a purchaser is accepted at the time of sale by the seller on account of the purchase price of the designated property sold, for the purposes of paragraph (c) of the definition of "taxable value", the taxable value of the designated property purchased by the purchaser and subject to tax under section 19 is the amount, if any, by which the purchase price of that designated property exceeds the fair market value, at the time of sale, of the designated property accepted by the seller on account of the purchase price.
26 A person is exempt from tax under this Part in respect of designated property if
(a) the person, or another person referred to in section 20 or 21, acquired the designated property at a sale that is
(i) a taxable supply by a registrant under Part IX [Goods and Services Tax] of the federal Act, or
(ii) an exempt supply under Part I of Schedule V to the federal Act, or
(b) the person, or another person referred to in section 20 or 21, imported the designated property from outside Canada.
27 If the director is of the opinion that the purchase price attributed to designated property by the person liable to pay tax under this Part does not represent the fair market value of the designated property,
(a) the director may determine the fair market value of the designated property, and
(b) for the purposes of this Part, the fair market value of the property as determined under paragraph (a) is deemed to be the purchase price of the designated property.
28 The tax imposed under this Part must be
(a) calculated separately on every purchase, and
(b) calculated to the nearest cent, with 1/2 cent counted as one cent.
29 If the director is satisfied that an amount has been paid as tax under this Act in circumstances where there was no legal obligation to pay the amount as tax, the director must pay from the consolidated revenue fund a refund of that amount to the person entitled to it.
30 The director,
(a) if authorized by the regulations, may pay from the consolidated revenue fund a refund of all or part of tax paid under this Act by an applicant for a refund, and
(b) if required by the regulations, must pay from the consolidated revenue fund a refund of all or part of tax paid under this Act by an applicant for a refund.
31 (1) In this section:
"person" has the same meaning as "claimant" in paragraph 6 (b) of the Taxation Agreement;
"Taxation Agreement" means the Nisga'a Nation Taxation Agreement tabled in the Legislative Assembly on November 30, 1998, but does not include any amendments made to that agreement after that date.
(2) On application, and on receipt of evidence establishing that a person is entitled as provided in the Taxation Agreement to a refund of tax paid by the person under this Act, the director must pay that refund from the consolidated revenue fund to that person.
32 (1) In this section, "tax treatment agreement" means an agreement among a treaty first nation, British Columbia and Canada that,
(a) under the chapter of the treaty first nation's final agreement that sets out the agreement of the parties in relation to taxation, is required to come into effect on the date the final agreement comes into effect, and
(b) is tabled in the Legislative Assembly on or before the date settlement legislation in relation to the final agreement receives Third Reading,
and, for greater certainty, does not include amendments to the agreement made after the date the settlement legislation receives Third Reading.
(2) On application, and on receipt of evidence establishing that a person is entitled under a tax treatment agreement to a refund of tax paid by the person under this Act, the director must pay that refund from the consolidated revenue fund to that person.
33 (1) To claim a refund under this Part, other than under sections 31 and 32, a person must
(a) submit to the director a written application in the form and manner satisfactory to the director and signed by the person who paid the amount claimed, and
(b) provide sufficient evidence to satisfy the director that the person who paid the amount is entitled to the refund.
(2) For the purposes of subsection (1) (a), if the person who paid the amount claimed is a corporation, the application must be signed by a member of the board of directors or authorized employee of the corporation.
34 (1) Despite section 16 of the Financial Administration Act,
(a) a refund under this Part of less than $10 must not be made, and
(b) a refund under this Part must not be made on a claim for a refund that is made more than 4 years after the date on which the amount claimed was paid.
(2) Despite the Limitation Act, an action for a refund under this Part must not be brought more than 4 years after the date on which the amount claimed was paid.
35 (1) Except as limited by subsections (3) and (4), to determine whether this Act and the regulations are being or have been complied with, the director 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 do any of the following:
(a) inspect, audit and examine records;
(b) inspect or examine designated property.
(2) A person occupying premises referred to in subsection (1) must
(a) produce all records as may be required by the director, and
(b) answer all questions of the director regarding the matters referred to in that subsection.
(3) The power to enter a place under subsection (1) must not be used to determine whether an unnamed third party has complied with this Act and the regulations unless the place is
(a) the business premises occupied by a person who operates a marina, shipyard, airport or other premises or site where designated property is used or kept or a service is provided in respect of designated property, or
(b) the premises where the records of the person referred to in paragraph (a) are kept.
(4) The power to enter a place under subsection (1) 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 (1), 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 (1).
(6) When required by the director, a person must provide to the director all records that the director considers necessary to determine whether this Act and the regulations are being or have been complied with.
(7) 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.
36 (1) If it appears from an inspection, audit or examination or from other information available to the director that a person has failed to pay an amount to the government as required under this Act, the director must
(a) estimate, in the manner and by the procedure the director considers adequate and expedient, the amount not paid, and
(b) make an assessment against the person for the estimated amount.
(2) If it appears from an inspection, audit or examination or from other information available to the director that a person has received an energy rebate or a reimbursement under this Act in an amount that was in excess of the amount that was due to the person, the director must make an assessment against the person in an amount equal to the excess amount.
(3) If it appears from an inspection, audit or examination or from other information available to the director that a person has received an energy credit in an amount that was in excess of the amount that was due to the person, the director may make an assessment against the person in an amount equal to the excess amount.
(4) Subject to subsection (5), in making an assessment under this section the director must not consider or include a period longer than 4 years before the date of the first notice of assessment.
(5) In making an assessment under this section in relation to an energy allowance, the director must not consider or include a period longer than 2 years before the date of the first notice of assessment.
(6) Despite subsections (4) and (5), in making an assessment under this section the director may consider and include any period if the assessment relates to a contravention of this Act or the regulations involving wilful default or fraud.
(7) Despite subsections (4) and (5), the director may enter into a written agreement with a person in which the person waives subsection (4) or (5) and allows the director, in making an assessment under this section, to consider and include any period specified in the agreement.
37 In addition to any other penalty, the director may do any of the following:
(a) if the director is satisfied that a person evaded the payment of tax as required under this Act by wilfully making a false or deceptive statement or by wilful default or fraud, impose on the person a penalty equal to 25% of the amount evaded;
(b) in any case respecting an amount payable to the government under this Act other than a case referred to in paragraph (a), if the director is satisfied that a person failed to pay to the government an amount as required under this Act, impose on the person a penalty equal to 10% of the amount not paid;
(c) if the director is satisfied that a person obtained an energy allowance by wilfully making a false or deceptive statement or by wilful default or fraud, impose on the person a penalty equal to 25% of the amount of the energy allowance obtained;
(d) in any case respecting an energy allowance other than a case referred to in paragraph (c), if the director is satisfied that a person obtained an energy allowance to which the person was not entitled, impose on the person a penalty equal to 10% of the energy allowance obtained;
(e) if the director is satisfied that a registrant
(i) provided a credit as if it were an energy credit to a person not entitled to the energy credit or failed to provide an energy credit to a person entitled to the energy credit, and
(ii) did not exercise the care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances,
impose on the registrant a penalty equal to the amount credited to the person who was not entitled to an energy credit or the amount of the energy credit that ought to have been provided to the person.
38 (1) On making an assessment under section 36 [assessments] or imposing a penalty under section 37 [penalties], the director must issue a notice of assessment to the person liable to pay the amount assessed or imposed.
(2) Evidence that a notice of assessment under subsection (1) has been issued is proof, in the absence of evidence to the contrary, that the amount assessed or imposed under this Act is due and owing, and the onus of proving otherwise is on the person liable to pay the amount assessed or imposed.
(3) Subject to being amended, changed or varied on appeal or by reassessment, an assessment made or a penalty imposed under this Act is valid and binding despite any error, defect or omission in the assessment or penalty or in procedure.
39 An assessment made, or a penalty imposed, by the director under this Act must not be varied or disallowed by a court because of an irregularity, informality, omission or error on the part of a person in the observation of any directory provision up to the date of the issuing of the notice of assessment.
40 (1) Subject to subsection (2), at any time the director may assess interest, calculated at the rate and in the manner prescribed, on an amount payable to the government under this Act from the time it was due or a later prescribed time.
(2) The director must assess interest, calculated at the rate and in the manner prescribed, on an amount payable to the government under section 11, 12 (2), 16 or 36 (2) or (3) from the time it was due or a later prescribed time.
41 (1) An appeal to the minister lies from a decision of the director about any of the following:
(a) a determination under section 27 [deemed purchase price];
(b) a determination under section 18 [director may determine attribution of amount];
(c) an energy rebate;
(d) a reimbursement under section 13 [reimbursement of energy credit];
(e) a refund under Part 6 [Tax Refunds];
(f) an assessment under section 36 [assessments] or 40 [interest on amount payable];
(g) an imposition of a penalty under section 37 [penalties].
(2) Written notice of the appeal must be served on the minister within 90 days after the date on the director's notice of decision.
(3) The appellant must set out in the notice of appeal a statement of all material facts and the reasons in support of the appeal.
(4) On receiving the notice of appeal, the minister must
(a) consider the matter,
(b) affirm, amend or change the assessment, decision, amount imposed or nature of the assessment, and
(c) promptly notify the appellant in writing of the result of the appeal.
42 (1) A decision of the minister under section 41 (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 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) An appeal under this section is a new hearing that is not limited to the evidence and issues that were before the minister.
(6) 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 director for reconsideration.
(7) An appeal lies from a decision of the court to the Court of Appeal with leave of a justice of the Court of Appeal.
43 (1) Neither the giving of a notice of appeal by a person nor a delay in the hearing of an appeal
(a) affects the date of payment, the interest or penalties or any liability for payment provided under this Act in respect of the amount assessed or imposed that is the subject matter of the appeal, or
(b) delays the collection of the amount assessed or imposed.
(2) If the director's or the minister's decision is set aside or the amount of an assessment or an amount imposed is reduced on appeal, the director must refund from the consolidated revenue fund to the appellant
(a) the amount or excess amount paid, and
(b) any additional interest or penalty imposed and paid.
Part 9 — Recovery of Amounts Owing
44 An amount owing to the government under this Act may be recovered by action in a court.
45 (1) If a person fails to pay an amount owing to the government under this Act, the director may issue a certificate specifying the amount owed and the name of the person who owes it.
(2) The director may file with the Supreme Court a certificate issued under subsection (1).
(3) A certificate filed under subsection (2) has the same effect and is enforceable in the same manner as a judgment of the court in favour of the government for the recovery of a debt in the amount specified in the certificate.
46 (1) Remedies available to the government for the recovery of an amount owing under this Act may be exercised separately, concurrently or cumulatively.
(2) The liability of a person for the payment of an amount owing under this Act is not affected by a fine or penalty imposed on or paid by the person for contravention of this Act.
47 (1) In this section, "taxpayer" means any person who is liable to pay to the government an amount under this Act.
(2) If the director knows or suspects that a person is or is about to become indebted or liable to make a payment to a taxpayer, the director may demand that that person pay to the government on account of the taxpayer's liability under this Act all or part of the money otherwise payable to the taxpayer.
(3) Without limiting subsection (2), if the director knows or suspects that a person is about to advance money to or make a payment on behalf of a taxpayer, or make a payment in respect of a negotiable instrument issued by a taxpayer, the director may demand that that person pay to the government on account of the taxpayer's liability under this Act the money that would otherwise be advanced or paid.
(4) A demand under this section must be served by
(a) personal service,
(b) registered mail, or
(c) electronic mail or fax.
(5) If under this section the director demands that a person pay to the government, 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 government out of each payment of the amount stipulated by the director in the demand.
(6) 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.
(7) A demand under this section continues in effect until
(a) the demand is satisfied, or
(b) 90 days after the demand is served,
whichever is earlier.
(8) Despite subsection (7), if a demand is made in respect of a periodic payment referred to in subsection (5), 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 served, in which case the demand ceases to have effect at the end of that period.
(9) Money demanded from a person by the director under this section becomes payable
(a) as soon as the person is served with the demand, if the person is indebted or liable to make a payment to the taxpayer at the time the demand is served, or
(b) as soon as the person becomes indebted or liable to make a payment to the taxpayer, in any other case.
(10) A person who fails to comply with a demand under subsection (2) or (5) is liable to pay to the government an amount equal to the amount that the person was required to pay under subsection (2) or (5).
(11) 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 aggregate of the money advanced or paid, and
(b) the amount that the person was required to pay under subsection (3).
(12) The receipt of the director for money paid under this section is a sufficient discharge of the original liability to the extent of the payment.
(13) Money paid by any person to the director in compliance with a demand under this section is deemed to have been paid by that person to the taxpayer.
48 (1) In this section:
"financing statement" has the same meaning as in the Miscellaneous Registrations Act, 1992;
"personal property registry" means the registry under the Personal Property Security Act.
(2) If a person is required to pay an amount to the government under this Act and does not pay that amount, the director may register a lien
(a) against the real property of the person by registering a certificate of lien 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 the person by registering a financing statement in the personal property registry.
(3) On registration of a certificate of lien against the real property of a person under subsection (2) (a), a lien is created on the real property against which the lien is registered for the amount remaining unpaid and any related penalty or interest on that amount.
(4) On registration of a lien against the personal property of a person under subsection (2) (b), a lien is created on the personal property in which the person has a legal or equitable interest for the amount remaining unpaid and any related penalty or interest on that amount.
(5) The director may correct the amount referred to in subsection (3) or (4) by registering a new lien in the revised amount and discharging the original lien.
(6) A new lien registered under subsection (5) is deemed to be registered at the same time as the registration it revises.
(7) Despite section 55 [confidentiality], on the written request of a person accompanied by the written consent of a named person, the director must 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.
49 (1) Before taking proceedings for the recovery of an amount owing to the government under this Act, the director must give to the person who owes the amount notice of the director's intention to enforce payment.
(2) Failure to give notice under subsection (1) does not affect the validity of proceedings taken for the recovery of an amount owing under this Act.
50 (1) In this section, "proceeding" means
(a) an action for the recovery of an amount owing to the government,
(b) the filing of a certificate,
(c) the making of a demand, and
(d) the registration or enforcement of a lien
under this Act.
(2) A proceeding may be commenced at any time within 7 years after the date of an assessment of the amount claimed in the proceeding.
(3) Despite subsection (2), 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.
Part 10 — Administrative Agreements and Appropriations
51 On behalf of the government, the minister may enter into an agreement with the government of Canada respecting one or both of the following:
(a) any administrative matter relating to the sales tax agreement and its implementation;
(b) the administration and enforcement of Part IX [Goods and Services Tax] of the federal Act.
52 (1) In this section, "Provincial government" means that part of the government reporting entity referred to in paragraph (a) [government as reported through consolidated revenue fund] of the definition of "government reporting entity" in section 1 (1) of the Budget Transparency and Accountability Act.
(2) Despite section 21 (3) of the Financial Administration Act, the minister may pay from the consolidated revenue fund any amount payable by the government under the sales tax agreement or an agreement entered into under section 51.
(3) Despite section 21 (3) of the Financial Administration Act, any tax under Part IX [Goods and Services Tax] of the federal Act payable by the Provincial government in accordance with the sales tax agreement may be paid from the consolidated revenue fund.
53 The minister may appoint a person as director for the purpose of administering this Act.
54 (1) The director may, in writing, delegate any of the director's powers or duties under this Act.
(2) The delegation under subsection (1) may be to a named person or to a class of persons.
55 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 with that other government;
(e) for the purpose of the compilation of statistical information by the government or the government of Canada.
56 (1) In this section:
"insurance agent" has the same meaning as in Division 2 of Part 6 of the Financial Institutions Act;
"insurance salesperson" has the same meaning as in Division 2 of Part 6 of the Financial Institutions Act.
(2) For any purpose related to the administration or enforcement of this Act or the regulations, the director may, by demand notice, require from any person
(a) a return,
(b) any information or additional information,
(c) the production of any records, or
(d) a written statement.
(3) The director may not impose on a person a requirement under subsection (2) to provide any information or record relating to an unnamed third party unless the director is imposing the requirement
(a) on an insurance agent or insurance salesperson in respect of an insurance contract relating to designated property effected on behalf of an unnamed third party by the insurance agent or insurance salesperson,
(b) on a common carrier in respect of a contract to transport designated property entered into with the common carrier by an unnamed third party,
(c) on a person who owns or operates a marina, shipyard or airport or provides storage or other services in respect of designated property for an unnamed third party, or
(d) on a prescribed person in respect of prescribed information or records or a prescribed matter in respect of designated property.
(4) A demand notice under subsection (2)
(a) must be served by personal service, registered mail, electronic mail or fax,
(b) must specify a reasonable time by which the person must comply with the demand notice, and
(c) in relation to a requirement under subsection (2) (d), may require the written statement to be made by way of affidavit or statutory declaration.
(5) A person on whom a demand notice is served under this section must comply with the notice within the time specified in the notice.
(6) An affidavit by the director in which are stated the facts necessary to establish
(a) compliance by the director with this section, or
(b) default by a person on whom a demand was made under this section
must be admitted as evidence in any court and is proof, in the absence of evidence to the contrary, of the facts stated.
57 (1) If service of a notice or other document by the director is required or authorized under this Act, the notice or document is conclusively deemed to have been served if
(a) served on the person,
(b) sent by registered mail to the last known address of the person according to the records of the director, or
(c) sent by electronic mail or fax to the last known electronic mail address or fax number of the person according to the records of the director.
(2) If service of a notice or other document on the minister is required or authorized under this Act, the notice or document is conclusively deemed to have been served if delivered to the office of the deputy minister.
(3) If service under subsection (1) is by registered mail, electronic mail or fax, the notice or document is conclusively deemed to have been served when sent.
(4) If a person carries on business under a name or style other than the person's own name, the notice or document 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 employed at the place of business of the addressee.
(5) If persons carry on business in partnership, the notice or document 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 employed at the place of business of the partnership.
(6) In the case of personal service, a notice or document is deemed to have been validly served
(a) on a corporation, if it was delivered to any member of the board of directors, senior officer, liquidator or receiver manager of the corporation, and
(b) on an extraprovincial corporation, if it was delivered to a person referred to in paragraph (a) or to an attorney for the extraprovincial corporation.
(7) Proof of the receipt by a person of any notice or document may be established in any court by showing that the notice or document was served or sent in a manner provided in this section, and the burden of proof is on the person seeking to establish the fact that the notice or document was not received by the person.
(8) In a prosecution or any proceeding for any matter arising under this Act, the facts necessary to establish compliance on the part of the director with this section may be sufficiently proved in any court by the production of an affidavit of the director setting out the facts.
Part 12 — Offences and Penalties
58 (1) A person who contravenes section 55 [confidentiality] commits an offence and is liable to a fine of not more than $2 000.
(2) A person who does any of the following commits an offence:
(a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in an application, return, or other document required to be submitted or made under this Act;
(b) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in order to obtain an energy allowance;
(c) destroys, alters, mutilates, hides or otherwise disposes of a record to evade payment of an amount payable to the government under this Act;
(d) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive entry in a record related to an amount to be paid to the government under this Act;
(e) omits, or participates in, assents to or acquiesces in the omission of, a material particular in a record related to an amount to be paid to the government under this Act;
(f) refuses to produce a record, or hinders, molests or interferes with an inspection, audit or examination, or prevents or attempts to prevent a person from carrying out an inspection, audit or examination under this Act;
(g) wilfully, in any manner, fails to comply with this Act or the regulations;
(h) wilfully, in any manner, evades or attempts to evade compliance with this Act or the regulations or payment of an amount payable to the government under this Act;
(i) conspires with any person to do anything described in paragraphs (a) to (h).
(3) A person who commits an offence under subsection (2) 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 paid.
(4) In a prosecution under subsection (2), a certificate signed by the director stating the amount of tax referred to in subsection (3) (b) is evidence of the amount of tax referred to in subsection (3) (b).
59 In a prosecution for failure to pay an amount under this Act, the onus is on the accused to prove that the amount was paid to the government.
60 In a prosecution, a notice of assessment issued under this Act is evidence that the amount stated in the notice of assessment is due and owing.
61 If a corporation commits an offence under this Act, an employee, officer, member of the board of directors or agent of the corporation who authorized, permitted or acquiesced in the offence also commits that offence, whether or not the corporation is prosecuted or convicted.
62 The time limit for laying an information for an offence under this Act is 6 years after the date that the facts on which the information is based arose.
63 Section 5 [general offence] of the Offence Act does not apply to this Act or the regulations.
64 (1) The Lieutenant Governor in Council may make regulations referred to in section 41 of the Interpretation Act.
(2) Without limiting subsection (1), the Lieutenant Governor in Council may make regulations respecting any matter for which regulations by the Lieutenant Governor in Council are contemplated by this Act.
(3) The authority to make regulations under another provision of this Act does not limit subsection (1) or (2).
(4) The Lieutenant Governor in Council may make regulations as follows:
(a) defining a word or expression used but not defined in this Act;
(b) providing for exemptions from one or more provisions of this Act, including, without limitation, regulations doing one or more of the following:
(i) providing a full or partial exemption from the payment of tax under a provision of this Act;
(ii) establishing circumstances in which an exemption applies;
(iii) setting conditions of, or limitations on, the application of an exemption;
(c) respecting interest rates and the manner of calculating interest for the purposes of this Act;
(d) respecting records to be kept by
(i) persons who must pay tax under this Act or who are exempt from paying tax under this Act, other than by reason of an exemption under section 26, and
(ii) registrants who must provide an energy credit.
(5) In making a regulation under this Act, the Lieutenant Governor in Council may do one or more of the following:
(a) delegate a matter to a person;
(b) confer a discretion on a person;
(c) make different regulations for different persons, designated property, energy products, places, things, uses or transactions, or classes of persons, designated property, energy products, places, things, uses or transactions;
(d) establish or define classes of persons, designated property, energy products, places, things, uses or transactions.
(6) A regulation made before July 1, 2012 under this Part may be made retroactive to May 1, 2010 or a later date, and if made retroactive is deemed to have come into force on the specified date.
65 The Lieutenant Governor in Council may make regulations as follows:
(a) respecting the provision of an energy credit, including, without limitation, the following:
(i) determining the amount of a credit;
(ii) establishing the circumstances in which a credit must not be provided;
(b) respecting the duties of a registrant required to provide an energy credit;
(c) respecting the payment of an energy rebate, including, without limitation, the following:
(i) determining the amount of a rebate;
(ii) establishing the circumstances in which a rebate must not be paid;
(d) respecting applications for an energy rebate;
(e) respecting the payment of a reimbursement under section 13, including, without limitation, the following:
(i) determining the amount of a reimbursement;
(ii) establishing the circumstances in which a reimbursement must not be paid;
(f) respecting applications for a reimbursement under section 14.
66 The Lieutenant Governor in Council may make regulations as follows:
(a) respecting the manner of payment of tax under this Act, the filing of returns for the payment of tax and any other conditions or requirements affecting the payment of tax;
(b) for the purposes of section 30 [refund authorized or required under regulations], providing for a refund of all or part of tax paid under this Act, including, without limitation, regulations doing one or more of the following:
(i) permitting or requiring the payment of a refund to a person or a class of persons;
(ii) establishing circumstances in which a refund may or must be paid;
(iii) setting conditions of, or limitations on, the payment of a refund.
67 The Lieutenant Governor in Council may make regulations respecting the issuance by the director of a statement respecting amounts owing to the government by a person for the purpose of a rebate in respect of residential property in British Columbia under section 256.21 of the federal Act, including, without limitation, the following:
(a) establishing the circumstances in which a statement may be issued;
(b) establishing the circumstances in which a statement may be revoked;
(c) setting conditions of, or limitations on, a statement;
(d) respecting fees for a statement or an application for a statement.
Part 14 — Plans and Reports Respecting Health Funding
68 (1) In this section:
"health-related revenues", in relation to a fiscal year, means the following amounts to be or that have been collected or received by the government or credited in the fiscal year:
(a) the amount equal to the total of all amounts provided to the government as a Canada Health Transfer under the Federal-Provincial Fiscal Arrangements Act (Canada);
(b) the amount equal to the total of all amounts provided to the government as a Wait Times Reduction Transfer under the Federal-Provincial Fiscal Arrangements Act (Canada);
(c) the amount equal to the total of all amounts payable by the government of Canada to the government under the sales tax agreement less any amounts payable from the consolidated revenue fund under Part 4 [Residential Energy Credit and Rebate];
(d) the amount equal to the revenue collected under the Tobacco Tax Act;
(e) the amount equal to the premiums collected under the Medicare Protection Act;
(f) the amount equal to the amounts credited to the Health Special Account under the Health Special Account Act;
"health spending by function", in relation to a fiscal year, means the estimated or actual health expenses for the fiscal year as set out in the statement of expense by function in the fiscal forecast referred to in section 7 (1) (a) of the Budget Transparency and Accountability Act for the fiscal year.
(2) The minister must annually prepare
(a) a health funding plan that meets the requirements set out in subsection (3), and
(b) a health funding report that meets the requirements set out in subsection (4).
(3) A health funding plan must
(a) cover 3 consecutive fiscal years of the government beginning with the fiscal year following the fiscal year in which the plan is presented to the Legislative Assembly under section 69, and
(b) set out the following for each fiscal year covered by the plan:
(i) a forecast of health-related revenues;
(ii) a forecast of health spending by function.
(4) A health funding report must
(a) cover 2 consecutive fiscal years of the government, ending with the fiscal year in which the report is presented to the Legislative Assembly under section 69, and
(b) set out the following for each fiscal year covered by the report:
(i) the estimated or, if known, actual health-related revenues;
(ii) the estimated or, if known, actual health spending by function incurred.
69 At the same time that the main estimates for a fiscal year are presented to the Legislative Assembly, the minister must also present the following to the Legislative Assembly:
(a) the health funding plan referred to in section 68 (2) (a) for the fiscal year for which the main estimates are presented and the 2 subsequent fiscal years;
(b) the health funding report referred to in section 68 (2) (b) for the 2 fiscal years preceding the fiscal year for which the main estimates are presented.
Part 15 — Transitional Provisions
70 (1) Despite this or any other Act, the Lieutenant Governor in Council may make regulations as follows:
(a) respecting any matter that the Lieutenant Governor in Council considers is not provided for, or is not sufficiently provided for, in this Act;
(b) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of more effectively bringing this Act into operation;
(c) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of preventing, minimizing or otherwise addressing any transitional difficulties in bringing this Act into effect, including, without limitation, provisions making an exception to or a modification of a provision in an enactment or providing for the application or continued application of a previous enactment;
(d) resolving any errors, inconsistencies or ambiguities in this Act.
(2) A regulation under subsection (1) may be made retroactive to May 1, 2010 or a later date, and if made retroactive is deemed to have come into force on the specified date.
(3) To the extent of any conflict between a regulation under subsection (1) and another enactment, the regulation prevails.
71 Despite sections 68 and 69, the health funding report referred to in section 68 (2) (b) that is presented to the Legislative Assembly at the same time that the main estimates for the 2011-2012 fiscal year are presented to the Legislative Assembly must cover only the 2010-2011 fiscal year.
72 Despite sections 163 to 167 of this Act, sections 1 and 5 to 9 of the Balanced Budget and Ministerial Accountability Act and the regulations made for the purposes of section 5 (2) of that Act, as they read on February 14, 2011, continue to apply in respect of the restoration of the reduction in salary of the revenue minister for the 2010-2011 fiscal year.
73 For the purpose of applying the definition of "eligible individual" in section 8.2 of the Income Tax Act in relation to the specified month of July 2010, the reference in paragraph (b) of that definition to "the preceding specified month" must be read as a reference to "on April 1, 2010".
Part 16 — Amendments to Hotel Room Tax Act
74 Section 1 of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, is amended by adding the following definition:
"accommodation period" means a period of accommodation for which there is a separate purchase price; .
75 The following section is added:
1.6 (1) Tax is payable by a purchaser under sections 2 (1), (3) and (4) and 3.1 in respect of a purchase of accommodation
(a) if, before May 1, 2010, the purchase price of the accommodation becomes due or is paid without having become due,
(b) if the accommodation period begins before July 1, 2010 and ends before July 31, 2010,
(c) if the accommodation period begins before July 1, 2010 and ends on or after July 31, 2010, or
(d) if
(i) before May 1, 2010, only a portion of the consideration for the accommodation becomes due or is paid without having become due, and
(ii) the accommodation period begins on or after July 1, 2010.
(2) Tax is not payable by a purchaser under sections 2 (1), (3) and (4) and 3.1 in respect of a purchase of accommodation if
(a) all of the consideration for the accommodation becomes due on or after May 1, 2010,
(b) none of the consideration for the accommodation is paid before May 1, 2010, and
(c) the accommodation period begins on or after July 1, 2010.
(3) If tax is payable under sections 2 (1), (3) and (4) and 3.1 by reason only of subsection (1) (c) of this section, for the purpose of calculating the tax payable under those sections, the purchase price of the accommodation is deemed to be the amount equal to the purchase price of the accommodation less that portion of the consideration for the accommodation that
(a) is not paid before May 1, 2010,
(b) becomes due on or after May 1, 2010, and
(c) is attributable to the portion of the accommodation period that is on or after July 1, 2010.
(4) If tax is payable under sections 2 (1), (3) and (4) and 3.1 by reason of subsection (1) (d) of this section, for the purpose of calculating the tax payable under those sections, the purchase price of the accommodation is deemed to be the amount equal to the purchase price of the accommodation less that portion of the consideration for the accommodation that is not paid before May 1, 2010 and becomes due on or after May 1, 2010.
(5) Sections 4.8 (2), 4.81, 4.82 (1), (3) (a) and (4) and 4.83 of the Social Service Tax Act apply for the purposes of this section as if this section were an application section, except that
(a) a reference in those sections to "tangible personal property" is to be read as "accommodation", and
(b) a reference in those sections to "vendor" is to be read as "operator".
(6) For the purposes of this section,
(a) the director may determine the consideration for accommodation acquired by a purchaser, and
(b) if the director makes a determination under paragraph (a), the consideration for the accommodation is as determined by the director.
76 Section 2 is amended
(a) in subsection (3) by striking out "In addition to the tax payable under subsection (4) and sections 3 and 3.1, a purchaser" and substituting "A purchaser", and
(b) in subsection (4) by striking out "In addition to the tax payable under subsection (3) and sections 3 and 3.1, a purchaser" and substituting "A purchaser".
77 Section 3 is amended
(a) in subsection (1) by striking out everything after "the purchaser" and substituting "must, at the time of purchasing the accommodation, pay to the municipality, regional district or eligible entity, as the case may be, a tax at the prescribed rate on the purchase price of the accommodation.", and
(b) in subsection (6) by striking out "and sections 2 and 3.1 is 10%" and substituting "is 2%".
78 Section 3.1 is amended by striking out "In addition to the tax payable under section 2, a person" and substituting "A person".
79 Section 4 (1) is amended by striking out "British Columbia" and substituting "an area in respect of which section 3 is declared to apply".
80 Section 9 is amended by adding the following subsections:
(3.1) Despite subsection (3), an operator may not deduct an amount under that subsection in relation to an amount owing by the purchaser that includes tax payable under section 2 (1), (3) or (4) or 3.1 unless the operator has written off the amount owing before July 1, 2010.
(5) Subsection (6) applies to an operator if
(a) the operator has obtained a refund under subsection (1) or made a deduction under subsection (3) in relation to an amount owing by the purchaser that includes tax payable under section 2 (1), (3) or (4) or 3.1, and
(b) the operator recovers, on or after July 1, 2010, some or all of the amount with respect to which the refund was paid or the deduction was made.
(6) Despite subsection (4), an operator to whom this subsection applies must
(a) immediately report the matter in writing to the director,
(b) supply to the director all pertinent information required by the director in respect of the amount recovered, and
(c) pay to the government, at the prescribed time and in the prescribed manner, an amount, determined in the prescribed manner, in respect of the amount recovered.
81 The following section is added:
10.1 The director
(a) if authorized by the regulations, may pay a refund out of the consolidated revenue fund of all or part of tax paid under this Act by an applicant for a refund, and
(b) if required by the regulations, must pay a refund out of the consolidated revenue fund of all or part of tax paid under this Act by an applicant for a refund.
82 Section 12 (1) (b) is amended by striking out "refund made" and substituting "refund made, subject to the regulations,".
83 Section 17 is amended by adding the following subsections:
(3.01) The director must not make an assessment under subsection (3) if the tax due is tax payable by a person who the director is satisfied is eligible for a prescribed refund.
(7.1) The director must not impose a penalty under subsection (7) if the tax that was not collected is tax payable by a person who the director is satisfied is eligible for a prescribed refund.
84 Section 43 (2) is amended by adding the following paragraphs:
(o) respecting the payment of an amount under section 9 (6) and any other conditions or requirements affecting the payment of that amount;
(p) prescribing, for the purposes of section 12 (1) (b), a period after the date on which an amount claimed was paid, which periods may be different for different refunds;
(q) prescribing refunds for the purposes of section 17 (3.01) and (7.1).
85 The following sections are added:
45 (1) Without limiting section 43 (1), for the purposes of section 10.1 [refunds authorized or required under the regulations], the Lieutenant Governor in Council may make regulations providing for a refund of all or part of tax paid under this Act, including, without limitation, regulations doing one or more of the following:
(a) permitting or requiring the payment of a refund to a person or a class of persons;
(b) establishing circumstances in which a refund may or must be paid;
(c) setting conditions of, or limitations on, the payment of a refund.
(2) In making a regulation under subsection (1), the Lieutenant Governor in Council may do one or more of the following:
(a) delegate a matter to a person;
(b) confer a discretion on a person;
(c) make different regulations for different persons.
46 (1) Without limiting section 43 (1), the Lieutenant Governor in Council may make regulations respecting refunds of tax paid under this Act or a reduction of tax payable under this Act to be made by an operator to a purchaser if the purchase price of the accommodation is reduced after tax imposed under this Act is payable.
(2) In making a regulation under subsection (1), the Lieutenant Governor in Council may make different regulations for different operators or accommodation or for different classes of operators or accommodation.
47 The Lieutenant Governor in Council may make regulations as follows:
(a) applying one or more provisions of the Excise Tax Act (Canada) for the purposes of this Act;
(b) prescribing modifications the Lieutenant Governor in Council considers appropriate to a provision applied under paragraph (a).
48 (1) Despite this or any other Act, the Lieutenant Governor in Council may make regulations as follows:
(a) respecting any matter that the Lieutenant Governor in Council considers is not provided for, or is not sufficiently provided for, by the amendments to this Act made by the Consumption Tax Rebate and Transition Act;
(b) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of more effectively bringing into operation the amendments to this Act made by the Consumption Tax Rebate and Transition Act;
(c) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of preventing, minimizing or otherwise addressing any transitional difficulties encountered in bringing into effect the amendments to this Act made by the Consumption Tax Rebate and Transition Act, including, without limitation, provisions making an exception to or a modification of a provision in an enactment or providing for the application or continued application of a previous enactment;
(d) resolving any errors, inconsistencies or ambiguities arising from the amendments to this Act made by the Consumption Tax Rebate and Transition Act.
(2) To the extent of any conflict between a regulation under subsection (1) and another enactment, the regulation prevails.
(3) This section is repealed on July 1, 2011.
49 A regulation made before July 1, 2011 under this Part may be made retroactive to May 1, 2010 or a later date, and if made retroactive is deemed to have come into force on the specified date.
Part 17 — Amendments to Social Service Tax Act
86 Section 1 (1) of the Social Service Tax Act, R.S.B.C. 1996, c. 431, is amended by adding the following definition:
"substantially" means 90% or more; .
87 Section 1 (1) is amended in paragraph (b) of the definition of "tax" by adding "4.85," after "sections" and by adding "96.1," after "96 (7),".
88 Section 1 (1) is amended
(a) in paragraph (b) of the definition of "tax" by striking out "92,",
(b) in paragraph (e) of the definition of "use" by striking out "sections 9 (1) and 11 (1) (b)," and substituting "section 11 (1) (b),", and
(c) in paragraph (g) of the definition of "use" by striking out "tangible personal property, other than reusable containers referred to in section 8," and substituting "tangible personal property".
89 Section 1 is amended by adding the following subsection:
(5) For the purposes of this Act, if there is a reference in this Act to a repealed provision of this Act, the repealed provision must be construed as not being repealed so far as is necessary to give effect to the reference in this Act to that repealed provision.
90 Section 4 is amended by adding the following paragraph:
(f) under an agreement that
(i) is between the government and the South Coast British Columbia Transportation Authority,
(ii) relates to the tax on the purchase of parking rights under Division 8 of Part 2, and
(iii) provides for the disclosure of information and records to and the exchange of similar information and records with the South Coast British Columbia Transportation Authority.
91 The following Part is added:
Part 1.2 — Transitional Rules
4.8 (1) In this Part, "application sections" means sections 5.1, 10.1, 15.1, 20.01, 21.01, 22.01, 37.1, 40.1, 47.1, 54.1 and 68.22.
(2) In this Part and in the application sections, "consideration" has the same meaning as in Part IX [Goods and Services Tax] of the Excise Tax Act (Canada).
4.81 (1) For the purposes of the application sections, all or a portion of the consideration for the purchase or lease of tangible personal property, a taxable service, legal services or a telecommunication service becomes due on the earliest of the following:
(a) the earlier of
(i) the day the vendor or lessor first issues an invoice in respect of the sale or lease for that consideration or portion of that consideration, and
(ii) the date of the invoice;
(b) the day the vendor or lessor would have issued an invoice in respect of the sale or lease for that consideration or portion of that consideration but for an undue delay;
(c) the day the purchaser or lessee is required to pay that consideration or portion of that consideration to the vendor or lessor under a written agreement.
(2) Despite subsection (1), if tangible personal property, a taxable service, legal services or a telecommunication service is supplied by means of a lease, licence or similar arrangement under a written agreement, for the purposes of the application sections, all or a portion of the consideration for the property or service becomes due on the day the purchaser or lessee is required to pay the consideration or portion of the consideration to the vendor or lessor under the agreement.
(3) For the purposes of the application sections and this section, if consideration that is not money is given or required to be given,
(a) the consideration that is given is deemed to be paid, and
(b) the consideration that is required to be given is deemed to be required to be paid.
4.82 (1) For the purposes of the application sections except sections 20.01, 21.01 and 22.01, all or a portion of the purchase price of tangible personal property, a taxable service, legal services or a telecommunication service becomes due on the earliest of the following:
(a) the earlier of
(i) the day the vendor first issues an invoice in respect of the sale for that purchase price or portion of that purchase price, and
(ii) the date of the invoice;
(b) the day the vendor would have issued an invoice in respect of the sale for that purchase price or portion of that purchase price but for an undue delay;
(c) the day the purchaser is required to pay that purchase price or portion of that purchase price to the vendor under a written agreement.
(2) For the purposes of sections 20.01, 21.01 and 22.01, all or a portion of the lease price of leased property becomes due on the earliest of the following:
(a) the earlier of
(i) the day the lessor first issues an invoice in respect of the lease for that lease price or portion of that lease price, and
(ii) the date of the invoice;
(b) the day the lessor would have issued an invoice in respect of the lease for that lease price or portion of that lease price but for an undue delay;
(c) the day the lessee is required to pay that lease price or portion of that lease price to the lessor under a written agreement.
(3) Despite subsections (1) and (2), if tangible personal property, leased property, a taxable service, legal services or a telecommunication service is supplied by means of a lease, licence or similar arrangement under a written agreement, for the purposes of the application sections,
(a) all or a portion of the purchase price for the tangible personal property, taxable service, legal services or telecommunication service becomes due on the day the purchaser is required to pay that purchase price or portion of that purchase price to the vendor under the agreement, and
(b) all or a portion of the lease price for the leased property becomes due on the day the lessee is required to pay that lease price or portion of that lease price to the lessor under the agreement.
(4) For the purposes of the application sections and this section, if consideration that is not money is given or required to be given on account of the purchase price or lease price,
(a) the consideration that is given is deemed to be paid, and
(b) the consideration that is required to be given is deemed to be required to be paid.
4.83 For the purposes of the application sections, a deposit, whether refundable or not, given in respect of a supply is not consideration paid for the supply unless and until the supplier applies the deposit as consideration for the supply.
4.84 (1) For the purposes of section 20.01 (3), 20.3 (3), 21.01 (3), 22.01 (3), 37.1 (4), 40.1 (3), 41.1 (3), 47.1 (3) or 54.1 (3), if the commissioner believes that the attribution by the taxpayer of the consideration, lease price, price or purchase price under the section is not an appropriate attribution, the commissioner may determine the attribution of the consideration, lease price, price or purchase price for the purposes of that section.
(2) For the purposes of the application sections,
(a) the commissioner may determine the consideration for tangible personal property that
(i) passes at a sale,
(ii) is brought or sent into British Columbia, or
(iii) is delivered in British Columbia, and
(b) if the commissioner makes a determination under paragraph (a), the consideration for the tangible personal property is as determined by the commissioner under that paragraph.
(3) For the purposes of the application sections,
(a) the commissioner may determine the consideration for a lease of leased property, and
(b) if the commissioner makes a determination under paragraph (a), the consideration for the leased property is as determined by the commissioner under that paragraph.
(4) For the purposes of the application sections,
(a) the commissioner may determine the consideration for a provision of a taxable service, legal services or a telecommunication service, and
(b) if the commissioner makes determination under paragraph (a), the consideration for the taxable service, legal services or telecommunication service is as determined by the commissioner under that paragraph.
4.85 (1) Despite any other provision of this Act or the regulations, but subject to subsection (2), tax imposed by this Act that is not otherwise payable on or before December 31, 2010 must be paid by December 31, 2010.
(2) Subsection (1) does not apply
(a) to penalties and interest that are or may be added to tax under this Act,
(b) to tax payable under section 25 (1), or
(c) if the time at which the tax is payable is otherwise provided for by regulation under section 93.1 (7) or 140.
92 Section 5 (1.1) is repealed.
93 The following section is added:
5.1 (1) The definitions of "magazines", "newspapers" and "periodicals" in section 1 (1) do not apply to the first reference to a form of those words in subsection (2) of this section.
(2) In this section, "publication" means a magazine, newspaper or periodical other than a magazine, newspaper or periodical exempt from tax under section 5.
(3) Subject to subsection (4), tax is payable by a purchaser under section 5 in respect of a purchase of tangible personal property
(a) if, before May 1, 2010, the consideration for the tangible personal property becomes due or is paid without having become due,
(b) if, before July 1, 2010, ownership of the tangible personal property is transferred or the tangible personal property is delivered to the purchaser, or
(c) if,
(i) before May 1, 2010, only a portion of the consideration for the tangible personal property becomes due or is paid without having become due, and
(ii) on or after July 1, 2010, ownership of the tangible personal property is transferred and the tangible personal property is delivered to the purchaser.
(4) Tax is payable by a purchaser under section 5 in respect of a purchase of tangible personal property that is a subscription for a publication if a portion of the consideration for the subscription becomes due before July 1, 2010 or is paid before July 1, 2010 without having become due.
(5) Subject to subsection (6), tax is not payable by a purchaser under section 5 in respect of a purchase of tangible personal property if
(a) all of the consideration for the tangible personal property becomes due on or after May 1, 2010,
(b) none of the consideration for the tangible personal property is paid before May 1, 2010, and
(c) on or after July 1, 2010, ownership of the tangible personal property is transferred and the tangible personal property is delivered to the purchaser.
(6) Tax is not payable by a purchaser under section 5 in respect of a purchase of tangible personal property that is a subscription for a publication if
(a) all of the consideration for the subscription becomes due on or after July 1, 2010, and
(b) none of the consideration for the subscription is paid before July 1, 2010.
(7) If tax is payable under section 5 by reason of subsection (3) (c) of this section, for the purpose of calculating the tax payable under section 5, the purchase price of the tangible personal property is deemed to be the amount equal to the purchase price of the tangible personal property less that portion of the consideration for the tangible personal property that is not paid before May 1, 2010 and becomes due on or after May 1, 2010.
(8) If, in respect of a purchase of propane, tax is payable under section 5 by reason of subsection (3) (c) of this section, for the purpose of calculating the tax payable under section 5 as determined under section 6 (5), tax is payable in respect of the volume of propane determined by the following formula:
| volume = total volume x | portion of purchase price |
| purchase price |
| where | ||
| total volume | = | the total volume of the propane; |
| portion of purchase price | = | the purchase price of the propane less that portion of the purchase price of the propane that is not paid before May 1, 2010 and becomes due on or after May 1, 2010; |
| purchase price | = | the purchase price of the propane. |
(9) If tax is payable under section 5 by reason of subsection (4) of this section, for the purpose of calculating the tax payable under section 5, the purchase price of the tangible personal property that is a subscription for a publication is deemed to be the amount equal to the purchase price of the subscription less that portion of the consideration for the subscription that is not paid before July 1, 2010 and becomes due on or after July 1, 2010.
94 Section 6 (5) is amended by striking out "the rate established under the Motor Fuel Tax Act in respect of propane that is subject to tax under that Act." and substituting "2.7 cents per litre of propane."
95 Section 7 (1) is amended by adding "that will be in effect before July 1, 2010" after "special occasion licence".
96 The following section is added:
7.1 (1) Tax is payable under section 7 in respect of liquor acquired for sale under a special occasion licence if
(a) the licence is purchased before May 1, 2010, or
(b) the licence is in effect before July 1, 2010.
(2) Tax is not payable under section 7 in respect of liquor acquired for sale under a special occasion licence if
(a) the licence is purchased on or after May 1, 2010, and
(b) the licence is in effect only on or after July 1, 2010.
97 Sections 8 and 9 are repealed.
98 The following section is added:
10.1 (1) Tax is payable by a purchaser under section 10 in respect of the tangible personal property sold
(a) if, before May 1, 2010, the consideration for the tangible personal property sold becomes due or is paid without having become due,
(b) if, before July 1, 2010, ownership of the tangible personal property sold is transferred or the tangible personal property sold is delivered to the purchaser, or
(c) if,
(i) before May 1, 2010, only a portion of the consideration for the tangible personal property sold becomes due or is paid without having become due, and
(ii) on or after July 1, 2010, ownership of the tangible personal property sold is transferred and the tangible personal property sold is delivered to the purchaser.
(2) Tax is not payable by a purchaser under section 10 in respect of the tangible personal property sold if
(a) all of the consideration for the tangible personal property sold becomes due on or after May 1, 2010,
(b) none of the consideration for the tangible personal property sold is paid before May 1, 2010, and
(c) on or after July 1, 2010, ownership of the tangible personal property sold is transferred and the tangible personal property sold is delivered to the purchaser.
(3) If tax is payable under section 10 by reason of subsection (1) (c) of this section, for the purpose of calculating the tax payable under section 10, the purchase price of the tangible personal property sold is deemed to be the amount equal to the purchase price of the tangible personal property sold less that portion of the consideration for the tangible personal property sold that is not paid before May 1, 2010 and becomes due on or after May 1, 2010.
99 Section 11 is amended
(a) in subsection (1) (a) (ii) by adding "before July 1, 2010," before "brings or sends",
(b) in subsection (1) (b) (ii) by adding "before July 1, 2010" after "delivery of in British Columbia", and
(c) in subsection (3) by striking out "Unless section 112.3 (1) or (2) applies, a person" and substituting "A person".
100 Section 14 is amended
(a) in subsections (1) (a) and (2) by striking out "23 days, or other prescribed period," and substituting "23 days", and
(b) by repealing subsection (1) (b) to (d) and substituting the following:
(b) for tangible personal property that is described in section 13 (1) (a) to (d), within 23 days after the last day of the month in which the property is brought or sent into, or is delivered in, British Columbia; .
101 Section 15 (1) is amended by striking out "This section" and substituting "Subject to section 15.1, this section".
102 Section 15 is amended
(a) in subsection (1) (a) by striking out "or is deemed under section 9 (1) to be a purchaser of",
(b) in subsection (1) (b) by striking out "or the date on which the person is deemed to be a purchaser", and
(c) in subsection (2) by striking out "or at the time specified in section 9 (1)".
103 The following section is added:
15.1 (1) Tax is payable by a person under section 15 in respect of an aircraft, vessel, railway rolling stock or other conveyance
(a) if, before May 1, 2010, the consideration for the conveyance becomes due or is paid without having become due,
(b) if, before July 1, 2010, ownership of the conveyance is transferred or the conveyance is delivered to the person, or
(c) if,
(i) before May 1, 2010, only a portion of the consideration for the conveyance becomes due or is paid without having become due, and
(ii) on or after July 1, 2010, ownership of the conveyance is transferred and the conveyance is delivered to the person.
(2) Tax is not payable by a person under section 15 in respect of an aircraft, vessel, railway rolling stock or other conveyance if
(a) all of the consideration for the conveyance becomes due on or after May 1, 2010,
(b) none of the consideration for the conveyance is paid before May 1, 2010, and
(c) on or after July 1, 2010, ownership of the conveyance is transferred and the conveyance is delivered to the person.
(3) If tax is payable under section 15 by reason of subsection (1) (c) of this section, for the purpose of calculating the tax payable under section 15, the purchase price of the tangible personal property that is the conveyance is deemed to be the amount equal to the purchase price of the tangible personal property less that portion of the consideration for the tangible personal property that is not paid before May 1, 2010 and becomes due on or after May 1, 2010.
104 Section 16 (2) is amended by adding "before July 1, 2010" after "property into British Columbia" and after "property in British Columbia".
105 Section 19 (1) is amended by striking out "9 (1), (1.1), (1.3), (2) or (3.2)," and by striking out "or 31 (1)".
106 Section 20 (1) is amended by adding "20.01," after "sections".
107 The following section is added:
20.01 (1) Tax is payable by a lessee under section 20 in respect of leased property
(a) if, before May 1, 2010, the consideration for the leased property becomes due or is paid without having become due,
(b) if the rental period under the lease begins before July 1, 2010 and ends before July 31, 2010,
(c) if the rental period under the lease begins before July 1, 2010 and ends on or after July 31, 2010, or
(d) if
(i) before May 1, 2010, only a portion of the consideration for the leased property becomes due or is paid without having become due, and
(ii) the rental period under the lease begins on or after July 1, 2010.
(2) Tax is not payable by a lessee under section 20 in respect of leased property if
(a) all of the consideration for the leased property becomes due on or after May 1, 2010,
(b) none of the consideration for the leased property is paid before May 1, 2010, and
(c) the rental period under the lease begins on or after July 1, 2010.
(3) If tax is payable under section 20 by reason only of subsection (1) (c) of this section, for the purpose of calculating the tax payable under section 20, the lease price of the leased property is deemed to be the amount equal to the lease price of the leased property less that portion of the consideration for the leased property that
(a) is not paid before May 1, 2010,
(b) becomes due on or after May 1, 2010, and
(c) is attributable to the portion of the rental period that is on or after July 1, 2010.
(4) If tax is payable under section 20 by reason of subsection (1) (d) of this section, for the purpose of calculating the tax payable under section 20, the lease price of the leased property is deemed to be the amount equal to the lease price of the leased property less that portion of the consideration for the leased property that is not paid before May 1, 2010 and becomes due on or after May 1, 2010.
108 Section 20.1 (1) to (3) is repealed and the following substituted:
(3) If a person has paid tax under subsection (1) in respect of a motor vehicle, the commissioner may pay from the consolidated revenue fund a refund of the difference between the tax paid at the time of registering the vehicle less the sum of all taxes that would have otherwise been payable under section 20 or 21.
109 The following section is added:
20.3 (1) Tax is payable under section 20.2 in respect of tangible personal property if
(a) the tangible personal property is substantially supplied before July 1, 2010, or
(b) paragraph (a) of this subsection does not apply and the tangible personal property is supplied for a period that begins before July 1, 2010 and ends on or after July 1, 2010.
(2) Tax is not payable under section 20.2 in respect of tangible personal property if the tangible personal property is supplied on or after July 1, 2010.
(3) If tax is payable under section 20.2 by reason of subsection (1) (b) of this section, for the purpose of calculating the tax payable under section 20.2, the price at which the tangible personal property would have been leased had it been leased without supplying a person to operate it is deemed to be the portion of that price that is attributable to the portion of the period that is before July 1, 2010.
110 Section 21 (1) is amended
(a) in paragraph (a) (ii) by adding "before July 1, 2010," before "brings or sends", and
(b) in paragraph (b) by striking out "a person who" and substituting "a person who, before July 1, 2010,".
111 The following section is added:
21.01 (1) Tax is payable by a lessee under section 21 (3) in respect of leased property
(a) if, before May 1, 2010, the consideration for the leased property becomes due or is paid without having become due,
(b) if the rental period under the lease begins before July 1, 2010 and ends before July 31, 2010,
(c) if the rental period under the lease begins before July 1, 2010 and ends on or after July 31, 2010, or
(d) if
(i) before May 1, 2010, only a portion of the consideration for the leased property becomes due or is paid without having become due, and
(ii) the rental period under the lease begins on or after July 1, 2010.
(2) Tax is not payable by a lessee under section 21 (3) in respect of leased property if
(a) all of the consideration for the leased property becomes due on or after May 1, 2010,
(b) none of the consideration for the leased property is paid before May 1, 2010, and
(c) the rental period under the lease begins on or after July 1, 2010.
(3) If tax is payable under section 21 (3) by reason only of subsection (1) (c) of this section, for the purpose of calculating the tax payable under section 21 (3), the lease price of the leased property is deemed to be the amount equal to the lease price of the leased property less that portion of the consideration for the leased property that
(a) is not paid before May 1, 2010,
(b) becomes due on or after May 1, 2010, and
(c) is attributable to the portion of the rental period that is on or after July 1, 2010.
(4) If tax is payable under section 21 (3) by reason of subsection (1) (d) of this section, for the purpose of calculating the tax payable under section 21 (3), the lease price of the leased property is deemed to be the amount equal to the lease price of the leased property less that portion of the consideration for the leased property that is not paid before May 1, 2010 and becomes due on or after May 1, 2010.
112 Section 21.1 is repealed.
113 The following section is added:
22.01 (1) Tax is payable by a lessee under section 22 in respect of leased property
(a) if, before May 1, 2010, the consideration for the leased property becomes due or is paid without having become due,
(b) if the rental period under the lease begins before July 1, 2010 and ends before July 31, 2010,
(c) if the rental period under the lease begins before July 1, 2010 and ends on or after July 31, 2010, or
(d) if
(i) before May 1, 2010, only a portion of the consideration for the leased property becomes due or is paid without having become due, and
(ii) the rental period under the lease begins on or after July 1, 2010.
(2) Tax is not payable by a lessee under section 22 in respect of leased property if
(a) all of the consideration for the leased property becomes due on or after May 1, 2010,
(b) none of the consideration for the leased property is paid before May 1, 2010, and
(c) the rental period under the lease begins on or after July 1, 2010.
(3) If tax is payable under section 22 by reason only of subsection (1) (c) of this section, for the purpose of calculating the tax payable under section 22, the lease price of the leased property is deemed to be the amount equal to the lease price of the leased property less that portion of the consideration for the leased property that
(a) is not paid before May 1, 2010,
(b) becomes due on or after May 1, 2010, and
(c) is attributable to the portion of the rental period that is on or after July 1, 2010.
(4) If tax is payable under section 22 by reason of subsection (1) (d) of this section, for the purpose of calculating the tax payable under section 22, the lease price of the leased property is deemed to be the amount equal to the lease price of the leased property less that portion of the consideration for the leased property that is not paid before May 1, 2010 and becomes due on or after May 1, 2010.
114 Section 22.1 is repealed.
115 Section 24 (2) is amended by striking out "23 days, or other prescribed period," and substituting "23 days".
116 Section 25 (1) is amended by striking out "If" and substituting "If, before July 1, 2010,".
117 Section 26 is repealed.
118 Section 28 is amended by repealing the definitions of "acquisition date", "acquisition year", "market value" and "vehicle taxable value".
119 Sections 29 (1) to (3), 30 and 31 are repealed.
120 Section 32 (1) is amended by adding "and before July 1, 2010" after "that fleet".
121 Section 33 is repealed.
122 Section 33.1 is amended
(a) in subsection (1) by adding "and before July 1, 2010" after "current vehicle licence year",
(b) in subsection (1) by adding "in respect of which tax is payable under section 29" after "another multijurisdictional vehicle", and
(c) in subsections (2) and (3) by striking out "or credit" wherever it appears.
123 Section 33.3 (2) is amended by adding "of this Act or section 165 (2) of the Excise Tax Act (Canada)" after "section 20".
124 The following section is added:
37.1 (1) In this section:
"contract amount",
(a) in relation to section 36, means the total of all amounts payable under the contract referred to in section 36 (1) (b) for or in relation to the resulting tangible personal property, and
(b) in relation to section 37, has the same meaning as in section 37 (3);
"services",
(a) in relation to section 36, means the services described in section 36 (1) (b) that are provided under the contract referred to in that provision, and
(b) in relation to section 37, means the services described in section 37 (1) (b) that are provided under the contract referred to in section 37 (1) (a) (i) or (ii).
(2) Tax is payable under section 36 or 37 in respect of services
(a) if, before May 1, 2010, the consideration for the services becomes due or is paid without having become due,
(b) if the services are substantially provided before July 1, 2010,
(c) if the services are partially provided before July 1, 2010, or
(d) if
(i) before May 1, 2010, only a portion of the consideration for the services becomes due or is paid without having become due, and
(ii) the services are provided on or after July 1, 2010.
(3) Tax is not payable under section 36 or 37 in respect of services if
(a) all of the consideration for the services becomes due on or after May 1, 2010,
(b) none of the consideration for the services is paid before May 1, 2010, and
(c) the services are provided on or after July 1, 2010.
(4) If tax is payable under section 36 or 37 by reason only of subsection (2) (c) of this section, for the purpose of calculating the tax payable under section 36 or 37, the contract amount is deemed to be the amount equal to the contract amount for the services less that portion of the consideration for the services that
(a) is not paid before May 1, 2010,
(b) becomes due on or after May 1, 2010, and
(c) is attributable to the portion of the services provided on or after July 1, 2010.
(5) If tax is payable under section 36 or 37 by reason of subsection (2) (d) of this section, for the purpose of calculating the tax payable under section 36 or 37, the contract amount is deemed to be the amount equal to the contract amount for the services less that portion of the consideration for the services that is not paid before May 1, 2010 and becomes due on or after May 1, 2010.
125 Section 38 (2) is repealed.
126 The following section is added:
40.1 (1) Tax is payable under section 40 in respect of a taxable service
(a) if, before May 1, 2010, the consideration for the taxable service becomes due or is paid without having become due,
(b) if the taxable service is substantially provided before July 1, 2010,
(c) if the taxable service is partially provided before July 1, 2010, or
(d) if
(i) before May 1, 2010, only a portion of the consideration for the taxable service becomes due or is paid without having become due, and
(ii) the taxable service is provided on or after July 1, 2010.
(2) Tax is not payable under section 40 in respect of a taxable service if
(a) all of the consideration for the taxable service becomes due on or after May 1, 2010,
(b) none of the consideration for the taxable service is paid before May 1, 2010, and
(c) the taxable service is provided on or after July 1, 2010.
(3) If tax is payable under section 40 by reason only of subsection (1) (c) of this section, for the purpose of calculating the tax payable under section 40, the purchase price of the taxable service is deemed to be the amount equal to the purchase price of the taxable service less that portion of the consideration for the taxable service that
(a) is not paid before May 1, 2010,
(b) becomes due on or after May 1, 2010, and
(c) is attributable to the portion of the taxable service provided on or after July 1, 2010.
(4) If tax is payable under section 40 by reason of subsection (1) (d) of this section, for the purpose of calculating the tax payable under section 40, the purchase price of the taxable service is deemed to be the amount equal to the purchase price of the taxable service less that portion of the consideration for the taxable service that is not paid before May 1, 2010 and becomes due on or after May 1, 2010.
127 Section 41 (2) (c) is amended by striking out "paragraph (c)," and substituting "subsection (1) (c),".
128 The following section is added:
41.1 (1) Tax is payable under section 41 in respect of a taxable service if, before July 1, 2010, the taxable service
(a) is substantially provided, or
(b) is partially provided but not substantially provided.
(2) Tax is not payable under 41 in respect of a taxable service if the taxable service is provided on or after July 1, 2010.
(3) If tax is payable under section 41 by reason of subsection (1) (b) of this section, for the purpose of calculating the tax payable under section 41, the purchase price of the taxable service is deemed to be the amount equal to the purchase price of the taxable service less that portion of the purchase price of the taxable service that is attributable to the portion of the taxable service provided on or after July 1, 2010.
129 The following section is added:
47.1 (1) Tax is payable under section 46 or 47 in respect of legal services
(a) if, before May 1, 2010, the consideration for the legal services becomes due or is paid without having become due,
(b) if the legal services are substantially provided before July 1, 2010,
(c) if the legal services are partially provided before July 1, 2010, or
(d) if
(i) before May 1, 2010, only a portion of the consideration for the legal services becomes due or is paid without having become due, and
(ii) the legal services are provided on or after July 1, 2010.
(2) Tax is not payable under section 46 or 47 in respect of legal services if
(a) all of the consideration for the legal services becomes due on or after May 1, 2010,
(b) none of the consideration for the legal services is paid before May 1, 2010, and
(c) the legal services are provided on or after July 1, 2010.
(3) If tax is payable under section 46 or 47 by reason only of subsection (1) (c) of this section, for the purpose of calculating the tax payable under section 46 or 47, the purchase price of the legal services is deemed to be the amount equal to the purchase price of the legal services less that portion of the consideration for the legal services that
(a) is not paid before May 1, 2010,
(b) becomes due on or after May 1, 2010, and
(c) is attributable to the portion of the legal services provided on or after July 1, 2010.
(4) If tax is payable under section 46 or 47 by reason of subsection (1) (d) of this section, for the purpose of calculating the tax payable under section 46 or 47, the purchase price of the legal services is deemed to be the amount equal to the purchase price of the legal services less that portion of the consideration for the legal services that is not paid before May 1, 2010 and becomes due on or after May 1, 2010.
130 The following section is added:
54.1 (1) Tax is payable under section 53 or 54 in respect of a telecommunication service
(a) if, before May 1, 2010, the consideration for the telecommunication service becomes due or is paid without having become due,
(b) if the telecommunication service is substantially provided before July 1, 2010,
(c) if the telecommunication service is partially provided before July 1, 2010, or
(d) if
(i) before May 1, 2010, only a portion of the consideration for the telecommunication service becomes due or is paid without having become due, and
(ii) the telecommunication service is provided on or after July 1, 2010.
(2) Tax is not payable under section 53 or 54 in respect of a telecommunication service if
(a) all of the consideration for the telecommunication service becomes due on or after May 1, 2010,
(b) none of the consideration for the telecommunication service is paid before May 1, 2010, and
(c) the telecommunication service is provided on or after July 1, 2010.
(3) If tax is payable under section 53 or 54 by reason only of subsection (1) (c) of this section, for the purpose of calculating the tax payable under section 53 or 54, the purchase price of the telecommunication service is deemed to be the amount equal to the purchase price of the telecommunication service less that portion of the consideration for the telecommunication service that
(a) is not paid before May 1, 2010,
(b) becomes due on or after May 1, 2010, and
(c) is attributable to the portion of the telecommunication service provided on or after July 1, 2010.
(4) If tax is payable under section 53 or 54 by reason of subsection (1) (d) of this section, for the purpose of calculating the tax payable under section 53 or 54, the purchase price of the telecommunication service is deemed to be the amount equal to the purchase price of the telecommunication service less that portion of the consideration for the telecommunication service that is not paid before May 1, 2010 and becomes due on or after May 1, 2010.
131 Sections 66 to 68 are repealed.
132 Section 68.01 is amended
(a) in subsection (2) by striking out "subsection (6)" and substituting "subsections (6) and (6.1)",
(b) in subsection (4) (c) by striking out "or other prescribed period", and
(c) by adding the following subsections:
(6.1) Despite subsection (5) but subject to subsection (6.2), a levy on the purchase price of an energy product is not payable under subsection (3) if the energy product is purchased on or after July 1, 2010.
(6.2) For certainty, subsection (3) applies in relation to an energy product if
(a) the energy product is delivered before July 1, 2010, and
(b) the purchase price of the energy product is paid or payable on or after July 1, 2010.
133 Division 10 of Part 2 is repealed.
134 The following sections are added:
68.21 (1) Subsection (3) applies to a contractor if,
(a) for the purposes of fulfilling a contract for the supply and installation of improvements to real property, the contractor,
(i) before, on or after the date this section comes into force, acquires tangible personal property at a sale in British Columbia, or
(ii) before July 1, 2010, brings or sends into British Columbia, or receives delivery of in British Columbia, tangible personal property, and
(b) on or before December 31, 2010, the tangible personal property is not used under the terms of the contract so that it ceases to be tangible personal property and becomes part of the real property.
(2) Despite subsection (1), subsection (3) does not apply to a contractor if, on or before December 31, 2010,
(a) the contractor must pay tax in respect of that tangible personal property under section 5, 9 or 11,
(b) a person must pay tax in respect of that tangible personal property under section 68.2 (3), or
(c) the contractor sells the tangible personal property to another person.
(3) A contractor to whom this subsection applies must pay to the government, at the prescribed time and in the prescribed manner, a tax at the rate of 7% of the purchase price of the tangible personal property referred to in subsection (1).
68.22 (1) In this section, "person" means the person referred to in section 68.2 (2).
(2) Tax is payable by a contractor under section 68.2 (1) or 68.21 in respect of tangible personal property acquired by the contractor at a sale in British Columbia
(a) if, before May 1, 2010, the consideration for the tangible personal property becomes due or is paid without having become due,
(b) if, before July 1, 2010, ownership of the tangible personal property is transferred or the tangible personal property is delivered to the contractor, or
(c) if,
(i) before May 1, 2010, only a portion of the consideration for the tangible personal property becomes due or is paid without having become due, and
(ii) on or after July 1, 2010, ownership of the tangible personal property is transferred and the tangible personal property is delivered to the contractor.
(3) Tax is not payable by a contractor under section 68.2 (1) or 68.21 in respect of tangible personal property acquired by the contractor at a sale in British Columbia if
(a) all of the consideration for the tangible personal property becomes due on or after May 1, 2010,
(b) none of the consideration for the tangible personal property is paid before May 1, 2010, and
(c) on or after July 1, 2010, ownership of the tangible personal property is transferred and the tangible personal property is delivered to the contractor.
(4) Tax is not payable by a contractor under section 68.2 (1) in respect of tangible personal property if, on or after July 1, 2010, the contractor brings or sends into British Columbia, or receives delivery of in British Columbia, the tangible personal property.
(5) Tax is payable by a person under section 68.2 (3) in respect of tangible personal property
(a) if, before May 1, 2010, the consideration for the tangible personal property payable by the person becomes due or is paid without having become due,
(b) if, before July 1, 2010, ownership of the tangible personal property is transferred or the tangible personal property is delivered to the person, or
(c) if,
(i) before May 1, 2010, only a portion of the consideration for the tangible personal property payable by the person becomes due or is paid without having become due, and
(ii) on or after July 1, 2010, ownership of the tangible personal property is transferred and the tangible personal property is delivered to the person.
(6) Tax is not payable by a person under section 68.2 (3) in respect of tangible personal property if
(a) all of the consideration for the tangible personal property payable by the person becomes due on or after May 1, 2010,
(b) none of the consideration for the tangible personal property payable by the person is paid before May 1, 2010, and
(c) on or after July 1, 2010, ownership of the tangible personal property is transferred and the tangible personal property is delivered to the person.
(7) If tax is payable under section 68.2 (1) or (3) or 68.21 by reason of subsection (2) (c) or (5) (c) of this section, for the purpose of calculating the tax payable under section 68.2 (1) or (3) or 68.21, the purchase price of the tangible personal property is deemed to be the amount equal to the purchase price of the tangible personal property less that portion of the consideration for the tangible personal property that is not paid before May 1, 2010 and becomes due on or after May 1, 2010.
135 Sections 68.3 and 68.4 (b) are amended by adding "or 68.21" after "section 68.2 (1)".
136 Sections 69, 70 to 77 and 79 are amended by striking out "and 112.3" wherever it appears.
137 Section 76 (1) is amended
(a) in paragraph (c) by striking out ", other than containers in respect of which tax is payable under section 8,", and
(b) in paragraph (l) (ii) (B) by striking out "subject to section 21.1,".
138 Section 78 (1) and (1.2) is amended by striking out "or by section 112.3".
139 Section 80 (1) (b) is amended by striking out "that is made" and substituting "that is made, subject to the regulations,".
140 Section 84 is repealed and the following substituted:
84 (1) This section does not apply to the provision of rights or services deemed to be a sale of tangible personal property under section 39, 45, 52, 60 or 65.
(2) Unless section 10 (1) applies, if, after June 30, 2010 but before November 1, 2010,
(a) a purchaser returns tangible personal property to the vendor who sold it to the purchaser, and
(b) in return for the tangible personal property the vendor pays a refund to the purchaser,
the vendor must refund to the purchaser the amount of tax paid under this Act that is attributable to the amount of the refund.
(3) Unless section 10 (1) applies, if, after June 30, 2010 but before November 1, 2010,
(a) a purchaser returns tangible personal property to the vendor who sold it to the purchaser, and
(b) the returned tangible personal property is exchanged for other tangible personal property that has a purchase price that is less than the purchase price paid for the returned tangible personal property,
the vendor must refund to the purchaser the difference between the amount of tax paid under this Act by the purchaser on the purchase price of the returned tangible personal property and the amount of tax that would have been payable under this Act on the purchase price of the exchanged tangible personal property if tax had been payable on the purchase price of the exchanged tangible personal property on the date the returned tangible personal property was purchased.
(4) Despite subsections (2) and (3), a vendor must not refund an amount under this section after October 31, 2010.
141 Section 85 (1) is amended by adding "before July 1, 2010" after "repurchases it".
142 Section 90 is amended
(a) by repealing subsection (3) and substituting the following:
(3) If the refund payable under this section to a collector is in respect of an amount referred to in subsection (2) (c) that the collector has written off before July 1, 2010, the collector may, in the prescribed manner, deduct the amount of the refund from the amount of taxes that the collector is required to remit under this Act. ,
(b) in subsection (4) by striking out "recovers" and substituting "recovers, before July 1, 2010,", and
(c) by adding the following subsection:
(5) If a collector who has obtained a refund under subsection (1) or made a deduction under subsection (3) recovers, on or after July 1, 2010, 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
(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 amount recovered, and
(c) pay to the government, at the prescribed time and in the prescribed manner, an amount, determined in the prescribed manner, in respect of the amount recovered.
143 Section 90.1 is repealed.
144 Section 90.4 (2) is amended by striking out "who purchases or leases a vehicle" and substituting "who has paid tax under section 5 or 20 on the purchase or lease of a vehicle".
145 Part 4 is amended by adding the following section:
90.5 The commissioner,
(a) if authorized by the regulations, may pay out of the consolidated revenue fund a refund of all or part of the tax paid by an applicant for a refund, and
(b) if required by the regulations, must pay out of the consolidated revenue fund a refund of all or part of the tax paid by an applicant for a refund.
146 Sections 92 and 92.1 are repealed.
147 Section 93.1 is amended
(a) in subsection (3) by adding "but subject to subsection (7)" after "anything in this Act", and
(b) by adding the following subsections:
(5) The commissioner may not enter into an agreement referred to in subsection (1) after the date this subsection comes into force.
(6) Despite an agreement referred to in subsection (1), the commissioner may terminate the agreement in accordance with the regulations.
(7) Despite an agreement referred to in subsection (1), the person who has entered into the agreement must pay, at the prescribed time and in the prescribed manner, the tax imposed by this Act.
148 Section 96 is amended
(a) in subsection (1) by striking out "sections 9 (1), 11 to 15, 19 and 30 (1)," and substituting "sections 11 to 15 and 19,", and
(b) in subsection (4) by striking out "sections 21 (2), 25 (2) and 30 (1)," and substituting "sections 21 (2) and 25 (2),".
149 The following section is added:
96.1 (1) Despite any other provision of this Act or the regulations but subject to subsection (2), tax imposed under this Act must be collected by December 31, 2010.
(2) Subsection (1) does not apply
(a) to tax imposed under section 25 (1), or
(b) to tax imposed under this Act if the time at which the tax is payable is otherwise provided for by regulation under section 93.1 (7) or 140.
150 Section 98 (1) is amended by striking out "by them" and substituting "made by them before July 1, 2010 in respect".
151 Sections 110, 112 and 112.2 to 112.4 are repealed.
152 Section 115 is amended by adding the following subsections:
(2.1) The commissioner must not make an assessment under this section if the tax due is tax payable by a person whom the commissioner is satisfied is eligible for a prescribed refund.
(5.01) The commissioner must not impose a penalty under subsection (5) if the tax that was not collected is tax payable by a person whom the commissioner is satisfied is eligible for a prescribed refund.
153 Section 118 (1) is amended
(a) in paragraph (a) by striking out "92 (4)," and substituting "90.5,",
(b) in paragraph (a) by striking out "a valuation of the commissioner under section 4.1," and substituting "a determination of the commissioner under section 4.1 or 4.84,", and
(c) by repealing paragraph (a.1).
154 Sections 123 (8) and (9) and 127 (2) are repealed.
155 Section 128 is amended by adding the following subsection:
(4) A regulation made under this Part may be made retroactive to May 1, 2010 or a later date, and if made retroactive is deemed to have come into force on the specified date.
156 Section 129 is amended by striking out "except taxes under section 26,".
157 Sections 130 (e) and (g) and 135 are repealed.
158 The following section is added:
135.2 (1) For the purposes of section 90.5 [refunds authorized or required under regulations], the Lieutenant Governor in Council may make regulations providing for a refund of all or part of the tax paid, including, without limitation, regulations doing one or more of the following:
(a) permitting or requiring the payment of a refund to a person or a class of persons;
(b) establishing circumstances in which a refund may or must be paid;
(c) setting conditions of, or limitations on, the payment of a refund.
(2) In making a regulation under subsection (1), the Lieutenant Governor in Council may do one or more of the following:
(a) delegate a matter to a person;
(b) confer a discretion on a person;
(c) make different regulations for different persons or refunds or different classes of persons or refunds.
159 Section 138 (1) is amended
(a) by adding the following paragraphs:
(o.1) prescribing the time and manner of payment of tax payable under section 68.21 (3);
(q.1) prescribing, for the purposes of section 80 (1) (b), a period after the date on which an amount claimed was paid, which period may be different for different refunds;
(q.2) respecting the payment of an amount under section 90 (5) and any other conditions or requirements affecting the payment of that amount;
(q.3) prescribing refunds for the purposes of section 115 (2.1) and (5.01); , and
(b) in paragraph (s) by adding "the time and manner of payment for the purposes of section 93.1 (7)," after "section 93.1 (3),".
160 Section 138 (1) is amended
(a) by repealing paragraph (c.4),
(b) in paragraph (f.1) by striking out "9 (1.1) or",
(c) in paragraphs (g.1), (n.1) and (q) (vi) and (vii) by striking out "and 112.3", and
(d) in paragraph (g.2) by adding "and" at the end of subparagraph (ii), by striking out ", and" at the end of subparagraph (iii) and by repealing subparagraph (iv).
161 Section 138 (5) and (6) is repealed.
162 The following sections are added:
139 (1) Despite any other provision of this Act, the Lieutenant Governor in Council may make regulations providing for a full or partial exemption from the payment of tax imposed under this Act, including, without limitation, regulations doing one or more of the following:
(a) exempting a person or class of persons from the payment of tax;
(b) exempting any thing or class of thing from taxation;
(c) establishing circumstances in which an exemption applies;
(d) setting conditions of, or limitations on, the application of an exemption.
(2) In making a regulation under subsection (1), the Lieutenant Governor in Council may do one or more of the following:
(a) delegate a matter to a person;
(b) confer a discretion on a person;
(c) make different regulations for different persons or different classes of persons.
140 (1) Despite any other provision of this Act, the Lieutenant Governor in Council may make regulations as follows:
(a) respecting the time at which tax is payable under this Act and any other conditions or requirements affecting the payment of tax;
(b) respecting the collection and remittance of tax and any other conditions or requirements affecting the collection and remittance of tax.
(2) In making a regulation under subsection (1), the Lieutenant Governor in Council may make different regulations for different provisions of this Act or for different circumstances or classes of circumstances.
141 (1) Despite section 5 and Division 7 of Part 2, in relation to tangible personal property or a telecommunication service that is provided to a purchaser on a continuous basis by means of a wire, pipeline or similar conduit or satellite or other telecommunication facility, the Lieutenant Governor in Council may, by regulation,
(a) provide for the determination of an amount, and
(b) for the purpose of calculating the tax payable under section 5 or Division 7 of Part 2 by reason of section 5.1 (3) (b) or (c) or 54.1 (1) (b) to (d), deem the amount to be the consideration or the purchase price for the tangible personal property or telecommunication service for that portion of the period that is before July 1, 2010.
(2) In making a regulation under subsection (1), the Lieutenant Governor in Council may make different regulations for different persons, tangible personal property or telecommunication services or for different classes of persons, tangible personal property or telecommunication services.
142 (1) Despite sections 36, 37, 37.1, 40, 40.1, 41 and 41.1, the Lieutenant Governor in Council may make regulations as follows:
(a) respecting the application of section 36, 37, 40 or 41 in relation to services, as defined in section 37.1, or taxable services that are provided under a contract to construct, renovate, alter or repair a ship or other vessel;
(b) providing for the determination of an amount and, for the purpose of calculating the tax payable under section 36, 37, 40 or 41, deeming the amount to be the contract amount or purchase price.
(2) Despite section 128 (4), a regulation made under subsection (1) of this section may be made retroactive to October 15, 2009 or a later date, and if made retroactive is deemed to have come into force on the specified date.
143 (1) In this section, "taxable item" means tangible personal property, leased property, a taxable service, legal services, a telecommunication service or a parking right.
(2) Despite any other provision of this Act, the Lieutenant Governor in Council may make regulations as follows:
(a) respecting the application of this Act in relation to a taxable item if 2 or more taxable items are provided together for a single price, including, without limitation, deeming each taxable item that is provided together to be provided separately;
(b) respecting the calculation of tax payable under this Act in relation to a taxable item if 2 or more taxable items are provided together for a single price, including, without limitation, providing for the calculation of tax payable under this Act in respect of each taxable item;
(c) respecting the application of this Act in relation to software;
(d) respecting the calculation of tax payable under this Act in relation to software.
(3) In making a regulation under subsection (2), the Lieutenant Governor in Council may do one or more of the following:
(a) delegate a matter to a person;
(b) confer a discretion on a person;
(c) make different regulations for different taxable items or for different classes of taxable items.
144 (1) The Lieutenant Governor in Council may make regulations as follows:
(a) respecting refunds of tax paid under this Act or a reduction of tax payable under this Act to be made by a vendor to a purchaser if the purchase price of the tangible personal property, taxable service, legal services or telecommunication service is reduced after tax imposed under this Act is payable;
(b) respecting refunds of tax paid under this Act or a reduction of tax payable under this Act to be made by a lessor to a lessee if the lease price of the leased property is reduced after the tax imposed under this Act is payable.
(2) In making a regulation under subsection (1), the Lieutenant Governor in Council may make different regulations for different vendors, lessors, tangible personal property, taxable services, legal services, telecommunication services or leased property or for different classes of vendors, lessors, tangible personal property, taxable services, legal services, telecommunication services or leased property.
145 (1) The Lieutenant Governor in Council may make regulations respecting refunds of tax paid under this Act if a purchaser or recipient of a taxable service, legal services or a telecommunication service cancels the service and, as a result of the cancellation, the vendor
(a) pays a refund to the purchaser or recipient, or
(b) provides other services to the purchaser or recipient that have a purchase price that is less than the purchase price paid for the cancelled service.
(2) In making a regulation under subsection (1), the Lieutenant Governor in Council may make different regulations for different vendors, services or circumstances or for different classes of vendors, services or circumstances.
146 The Lieutenant Governor in Council may make regulations as follows:
(a) applying one or more provisions of the Excise Tax Act (Canada) for the purposes of this Act;
(b) prescribing modifications the Lieutenant Governor in Council considers appropriate to a provision applied under paragraph (a).
147 (1) Despite this or any other Act, the Lieutenant Governor in Council may make regulations as follows:
(a) respecting any matter that the Lieutenant Governor in Council considers is not provided for, or is not sufficiently provided for, by the amendments to this Act made by the Consumption Tax Rebate and Transition Act;
(b) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of more effectively bringing into operation the amendments to this Act made by the Consumption Tax Rebate and Transition Act;
(c) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of preventing, minimizing or otherwise addressing any transitional difficulties encountered in bringing into effect the amendments to this Act made by the Consumption Tax Rebate and Transition Act, including, without limitation, provisions making an exception to or a modification of a provision in an enactment or providing for the application or continued application of a previous enactment;
(d) resolving any errors, inconsistencies or ambiguities arising from the amendments to this Act made by the Consumption Tax Rebate and Transition Act.
(2) To the extent of any conflict between a regulation under subsection (1) and another enactment, the regulation prevails.
Part 18 — Consequential and Related Amendments
Balanced Budget and Ministerial Accountability Act
163 Section 1 (1) of the Balanced Budget and Ministerial Accountability Act, S.B.C. 2001, c. 28, is amended by repealing the definition of "revenue minister".
164 Section 5 is amended
(a) in subsection (1) by striking out "subsection (2) and",
(b) by repealing subsection (2),
(c) in subsection (3) by striking out "or (2)", and
(d) in subsection (4) by striking out "subsections (1) to (3)" and substituting "subsections (1) and (3)".
165 Section 6 (1) (b) and (2) (c) is repealed.
166 Sections 7 (1) and 8 (2) (b) are amended by striking out "and revenue" wherever it appears.
167 Section 9 (1) is amended by striking out "(2) and".
British Columbia Railway Act
168 Section 6 (1) of the British Columbia Railway Act, R.S.B.C. 1996, c. 36, is amended by adding "the Consumption Tax Rebate and Transition Act," after "the Carbon Tax Act,".
169 Section 6 (1) is amended by striking out "or for tax or levy under the Social Service Tax Act".
Budget Measures Implementation Act, 2000
170 Section 57 of the Budget Measures Implementation Act, 2000, S.B.C. 2000, c. 22, is repealed.
Business Corporations Act
171 The Schedule to the Business Corporations Act, S.B.C. 2002, c. 57, is amended by striking out "G.S.T." and substituting "tax imposed under Part IX [Goods and Services Tax] of the Excise Tax Act (Canada)".
Carbon Tax Act
172 Section 24 (3) and (4) of the Carbon Tax Act, S.B.C. 2008, c. 40, is repealed.
Commercial Transport Act
173 Section 6 of the Commercial Transport Act, R.S.B.C. 1996, c. 58, is amended
(a) by repealing subsection (4) (c) and substituting the following:
(c) the amount of tax owing in respect of the commercial vehicle, trailer or semi-trailer under
(i) the Social Service Tax Act,
(ii) the Consumption Tax Rebate and Transition Act, or
(iii) sections 212.1, section 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada). , and
(b) by repealing subsection (12) (c) and substituting the following:
(c) any amount owing in respect of the commercial vehicle, trailer or semi-trailer under
(i) the Social Service Tax Act,
(ii) the Consumption Tax Rebate and Transition Act, or
(iii) section 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada)
is not paid to the corporation.
174 Section 6 (4) (c) (i) and (12) (c) (i) is repealed.
Finance Statutes (Innovative Clean Energy Fund) Amendment Act, 2007
175 Section 6 of the Finance Statutes (Innovative Clean Energy Fund) Amendment Act, 2007, S.B.C. 2007, c. 17, is repealed.
Financial Administration Act
176 Section 19.1 (4) of the Financial Administration Act, R.S.B.C. 1996, c. 138, is amended by striking out "subsection (3) and the Carbon Tax Act" and substituting "subsection (3), the Carbon Tax Act and the Consumption Tax Rebate and Transition Act".
Health Authorities Act
177 Section 15 (3) of the Health Authorities Act, R.S.B.C. 1996, c. 180, is amended by adding "and the Consumption Tax Rebate and Transition Act" after "Social Service Tax Act".
178 Section 15 (3) is amended by striking out "the Social Service Tax Act and".
Income Tax Act
179 Section 1 (8) (c.1), (c.2) and (d.2) of the Income Tax Act, R.S.B.C. 1996, c. 215, is amended by striking out "section 8.1" and substituting "sections 8.1 and 8.2".
180 Section 8 is amended by adding the following subsection:
(2.1) Despite subsection (2), an eligible individual is not entitled to a sales tax credit for a taxation year ending after December 31, 2009.
181 The following section is added:
8.2 (1) In this section, "eligible individual", in relation to a month specified for a taxation year, means an individual, other than a trust,
(a) who
(i) has, before the specified month, attained the age of 19 years, or
(ii) was, at any time before the specified month,
(A) a parent who resided with their child, or
(B) married or in a common-law partnership, and
(b) who was resident in British Columbia on the first day of the specified month and the preceding specified month.
(2) Section 122.5 of the federal Act, except the definition of "eligible individual" in subsection (1) and subsection (3), applies for the purposes of this section in relation to a month specified for the 2009 and subsequent taxation years.
(3) If, in relation to a month specified for a taxation year, an eligible individual files a return of income for the taxation year, the eligible individual is deemed to have paid during the specified month, on account of the eligible individual's tax payable under this Act for the taxation year, an amount equal to 25% of the amount, if any, determined by the following formula:
amount = total credits – deduction
| where | |||
| total credits | = | the total of the following: | |
| (a) | the prescribed amount; | ||
| (b) | the prescribed amount, if the individual has a qualified relation in relation to the specified month; | ||
| (c) | the prescribed amount multiplied by the number of qualified dependants of the individual in relation to the specified month; | ||
| deduction | = | 4% of the amount, if any, by which the individual's adjusted income for the taxation year in relation to the specified month exceeds, | |
| (a) | if the individual has no qualified relation or qualified dependant in relation to the specified month, the prescribed amount, or | ||
| (b) | in any other case, the prescribed amount. | ||
(4) In applying section 122.5 (3.1) [when advance payment applies] of the federal Act for the purposes of this section, the references to an amount expressed in dollars in that section must be read as a reference to $10.
(5) Despite section 122.5 (5) of the federal Act, as it applies for the purposes of this Act, the individual who is the eligible individual, in relation to a specified month, under section 122.5 (5) of the federal Act, as it applies for the purposes of that Act, is the individual who is the eligible individual, in relation to that specified month, for the purposes of this section.
(6) Despite section 122.5 (6) of the federal Act, as it applies for the purposes of this Act, a person who is the qualified dependant of an individual, in relation to a specified month, under section 122.5 (6) of the federal Act, as it applies for the purposes of that Act, is the qualified dependant of that individual, in relation to that specified month, for the purposes of this section.
(7) In applying section 122.5 (6.1) of the federal Act for the purposes of this section, that section must be read as including the following paragraph:
(d) an individual becomes or ceases to be resident in British Columbia.
(8) Without limiting section 48 (1) and (2), the Lieutenant Governor in Council may make regulations prescribing amounts for the purposes of subsection (3) of this section.
182 Section 29 is amended
(a) in subsection (2) by adding the following subparagraph in paragraph (b):
(i.2) section 8.2 (3) [BC harmonized sales tax credit]; , and
(b) in subsection (3) by adding the following clause in paragraph (d) (i):
(A.2) section 8.2 (3) [BC harmonized sales tax credit]; .
183 Section 42 (2) (a) is amended by adding the following subparagraph:
(ii.2) the amount that, under section 8.2 (3), the individual is deemed to have paid on account of the individual's tax payable under this Act for a taxation year, .
Motor Fuel Tax Act
184 Section 1 of the Motor Fuel Tax Act, R.S.B.C. 1996, c. 317, is amended by adding the following definition:
"heating oil" means a light fuel oil, as defined in Schedule 1 of the Carbon Tax Act, that is for use in a furnace, boiler or open flame burner; .
185 Part 1 is amended by adding the following section:
3.11 (1) Subject to subsection (2), heating oil is deemed to be liable to be taxed under this Act as if it were motive fuel.
(2) Subsection (1) does not apply to heating oil that is coloured in accordance with section 14.
186 The following section is added:
10.2 (1) This section applies despite section 10.1 of this Act and section 51.2 (1) of the Motor Fuel Tax Regulation.
(2) Sections 2.1, 2.2, 51.2 (1), 51.4 and 52 of the Motor Fuel Tax Regulation, as they read on April 30, 2010, continue to apply in respect of the tax imposed under section 10.1 on a purchase of propane as provided for in this section.
(3) Tax is payable by a purchaser under section 10.1 (1) in respect of a purchase of propane that is taxable under that section
(a) if, before May 1, 2010, the purchase price of the propane becomes due or is paid without having become due,
(b) if, before July 1, 2010, ownership of the propane is transferred or the propane is delivered to the purchaser, or
(c) if,
(i) before May 1, 2010, only a portion of the consideration for the propane becomes due or is paid without having become due, and
(ii) on or after July 1, 2010, ownership of the propane is transferred and the propane is delivered to the purchaser.
(4) Tax is not payable by a purchaser under section 10.1 (1) in respect of a purchase of propane if
(a) all of the consideration for the propane becomes due on or after May 1, 2010,
(b) none of the consideration for the propane is paid before May 1, 2010, and
(c) on or after July 1, 2010, ownership of the propane is transferred and the propane is delivered to the purchaser.
(5) If tax is payable under section 10.1 (1) by reason of subsection (3) (c) of this section, tax is payable under section 10.1 (1) in respect of the volume of propane determined by the following formula:
| volume = total volume x | portion of purchase price |
| purchase price |
| where | ||
| portion of purchase price | = | the purchase price of the propane less that portion of the purchase price of the propane that is not paid before May 1, 2010 and becomes due on or after May 1, 2010; |
| purchase price | = | the purchase price of the propane. |
| total volume | = | the total volume of the propane; |
(6) Tax is not payable under section 10.1 (2) or (3) in respect of a use of propane if the propane is used in British Columbia on or after July 1, 2010.
(7) Sections 4.8 (2), 4.81, 4.82 (1), (3) (a) and (4), 4.83 and 4.84 of the Social Service Tax Act apply for the purposes of this section as if this section were an application section, except that
(a) a reference in those sections to "tangible personal property" is to be read as "propane", and
(b) a reference in those sections to "vendor" is to be read as "retail dealer".
(8) The Lieutenant Governor in Council may, by regulation, repeal this section.
187 The heading to Part 3 is repealed and the following substituted:
Part 3 — Coloured Fuel, Heating Oil and Motive Fuel .
188 The following section is added:
14.2 (1) Section 14 applies to the colouring of heating oil as if heating oil were fuel.
(2) Section 14.1 applies to heating oil that is coloured in accordance with section 14 as if the coloured heating oil were coloured fuel.
Motor Vehicle Act
189 Section 3 of the Motor Vehicle Act, R.S.B.C. 1996, c. 318, is amended
(a) in subsection (4) by striking out "the Social Service Tax Act." and substituting "the Social Service Tax Act, the Consumption Tax Rebate and Transition Act or section 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada).", and
(b) by repealing subsection (10) (c) and substituting the following:
(c) any amount owing in respect of the motor vehicle under
(i) the Social Service Tax Act,
(ii) the Consumption Tax Rebate and Transition Act, or
(iii) section 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada)
is not paid to the corporation.
190 Section 3 is amended
(a) in subsection (4) by striking out "the Social Service Tax Act,", and
(b) by repealing subsection (10) (c) (i).
191 Section 17 is amended
(a) in subsection (1) by striking out "the Social Service Tax Act" and substituting "the Social Service Tax Act, the Consumption Tax Rebate and Transition Act or section 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada)", and
(b) by repealing subsection (5) and substituting the following:
(5) The Insurance Corporation of British Columbia may refuse registration under this section if a notice of transfer is delivered to the corporation for a motor vehicle or trailer and
(a) any fee or part of a fee for a previous licence issued for the motor vehicle or trailer under this Act is unpaid,
(b) the insurance premium in respect of the transfer is unpaid, or
(c) any amount owing in respect of the motor vehicle or trailer under any of the following is unpaid:
(i) the Social Service Tax Act;
(ii) the Consumption Tax Rebate and Transition Act;
(iii) section 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada).
192 Section 17 is amended
(a) in subsection (1) by striking out "the Social Service Tax Act,", and
(b) by repealing subsection (5) (c) (i).
Partnership Act
193 Section 93 of the Partnership Act, R.S.B.C. 1996, c. 348, is amended by striking out "G.S.T." and substituting "tax imposed under Part IX [Goods and Services Tax] of the Excise Tax Act (Canada)".
Personal Property Security Act
194 The Schedule to the Personal Property Security Act, R.S.B.C. 1996, c. 359, is amended by striking out "G.S.T." and substituting "tax imposed under Part IX [Goods and Services Tax] of the Excise Tax Act (Canada)".
Small Business and Revenue Statutes Amendment Act, 2007
195 Sections 3 to 5, 7, 32, 36, 43 and 45 of the Small Business and Revenue Statutes Amendment Act, 2007, S.B.C. 2007, c. 31, are repealed.
Social Service Tax Amendment Act, 2004
196 Sections 3, 8 (b), 11 (a), 12 and 15 of the Social Service Tax Amendment Act, 2004, S.B.C. 2004, c. 9, are repealed.
Society Act
197 Schedule C of the Society Act, R.S.B.C. 1996, c. 433, is amended by striking out "G.S.T." and substituting "tax imposed under Part IX [Goods and Services Tax] of the Excise Tax Act (Canada)".
South Coast British Columbia Transportation Authority Act
198 Section 38 (14) of the South Coast British Columbia Transportation Authority Act, S.B.C. 1998, c. 30, is repealed and the following substituted:
(14) Despite the Land Title Act, the authority is, in respect of any registration of any interest in land transferred under this section, exempt from the requirement to pay fees under section 386 of the Land Title Act.
Special Accounts Appropriation and Control Act
199 Section 9.5 (2) of the Special Accounts Appropriation and Control Act, R.S.B.C. 1996, c. 436, is amended
(a) in paragraph (a) by striking out "the fiscal year," and substituting "a fiscal year, other than a quarter that begins after March 31, 2010,",
(b) by adding the following paragraph:
(a.1) an amount that the Minister of Finance, by written estimate, estimates to be equal to all the revenue to be received after March 31, 2010 that has been derived from levies under section 68.01 of the Social Service Tax Act; , and
(c) in paragraph (b) by adding "before August 1, 2010" after "government".
200 Section 9.5 is amended
(a) by repealing subsection (2) and substituting the following:
(2) The special account consists of all amounts credited to the special account before August 1, 2010. , and
(b) by adding the following subsection:
(4) If the balance in the special account is reduced to nil, the Lieutenant Governor in Council may, by regulation, repeal this section.
Sustainable Environment Fund Act
201 Section 4 (d) and (e) of the Sustainable Environment Fund Act, R.S.B.C. 1996, c. 445, is amended by striking out "the fiscal year," and substituting "a fiscal year, other than a quarter that begins after June 30, 2010,".
Tobacco Tax Act
202 Section 1 (2) (b) of the Tobacco Tax Act, R.S.B.C. 1996, c. 452, is amended by striking out "39 (4) (d), 43 (2) (b) and 46," and substituting "39 (4) (d) and 43 (2) (b),".
203 Section 46 is repealed.
Transportation Act
204 Section 35 of the Transportation Act, S.B.C. 2004, c. 44, is repealed.
205 Section 1 of the Consumption Tax Rebate and Transition Act is amended
(a) by adding the following definitions:
"boat" includes any watercraft regardless of the method of propulsion or lack of method of propulsion, but does not include a floating home, or other floating structure or device that is used principally for purposes other than transportation, deemed to be included in the definition of "improvements" in the Assessment Act;
"designated property" means a vehicle, boat or aircraft;
"entry date", in relation to designated property, means the date on which the designated property subject to tax under this Act is first brought or sent into or delivered in British Columbia;
"exempt use", in relation to designated property, means
(a) the exercising of a right or power over, or the storing or keeping of, designated property that was brought or sent into or delivered in British Columbia for the sole purpose of subsequently transporting it outside British Columbia for use outside British Columbia,
(b) the storing or keeping of designated property that was brought or sent into or delivered in British Columbia for the sole purpose of being repaired and, after repair, being transported outside British Columbia for use outside British Columbia, and
(c) the storing or keeping of designated property for the sole purpose of resale;
"fair market value", in relation to designated property, means the price at which the legal and beneficial interest in the designated property 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 sale in the open market, determined in a manner that includes any consideration and charges referred to in paragraphs (a) and (b) of the definition of "purchase price";
"purchase price", in relation to a sale of designated property, means all consideration that the seller or person from whom the property passes accepts as the price or on account of the price of the designated property covered by the sale, including, without limitation, the following:
(a) any consideration for any property attached to, stored in or used in connection with the operation of the designated property that passes to the person who acquires the designated property within 30 days of the sale, whether or not shown separately on any record of the sale or billed separately;
(b) any charges for
(i) transportation or delivery of the designated property sold, or
(ii) interest, finance, service, customs and excise charges in relation to the designated property sold
that are incurred at or before the time that title to the designated property covered by the sale passes under that sale, whether or not those charges are shown separately on any record of the sale, but does not include interest charges on a conditional sale contract if the amount of those charges is segregated on the record of sale or is billed separately to the purchaser, and is payable over the term of the contract;
"purchaser", in relation to designated property, means a person who acquires designated property at a sale in British Columbia
(a) for the person's own consumption or use,
(b) for consumption or use by another person at the expense of the person acquiring the designated property, or
(c) on behalf of or as agent for a principal, if the designated property is for consumption or use by the principal or by another person at the expense of that principal;
"sale" includes a conditional sale, a transfer of title or possession, conditional or otherwise, a sale on credit or for which the price is payable by installments, an exchange, barter or any other contract by which, at a price or other consideration, a person delivers designated property to another person;
"taxable value", in relation to designated property, means
(a) subject to paragraphs (b) and (c), the purchase price of the designated property,
(b) if section 24 [taxable value if depreciation] applies in respect of the designated property, the taxable value of the designated property as determined under that section, or
(c) if section 25 [taxable value if trade-in allowed on purchase] applies in respect of the designated property, the taxable value of the designated property as determined under that section;
"use", in relation to designated property, includes
(a) the exercise of any right or power over designated property incidental to the ownership of it other than the sale of the property,
(b) the storing or keeping of designated property for any purpose,
(c) the employment or utilization of designated 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, and
(d) the consumption, employment or utilization of designated property by a business in the course of delivering a service,
but does not include an exempt use;
"vehicle" means a device in, on or by which a person or thing is or may be transported or drawn on land, but does not include any of the following:
(a) a device designed to be moved by human power;
(b) a device used exclusively on stationary rails or tracks;
(c) a motor assisted cycle, as defined in the Motor Vehicle Act;
(d) a mobility aid, as defined in the Motor Vehicle Act Regulations. ,
(b) by repealing the definition of "consideration" and substituting the following:
"consideration", except in the definitions of "purchase price" and "sale", has the same meaning as in Part IX [Goods and Services Tax] of the federal Act; , and
(c) by repealing paragraph (d) of the definition of "energy product" and substituting the following:
(d) heating oil, as defined in the Motor Fuel Tax Act, that is coloured in accordance with section 14 of that Act; .
206 Section 7 is amended
(a) in paragraph (a) by striking out "section 218.1 (1) (b)" and substituting "section 218.1 (1) (b) (i)",
(b) in paragraph (b) by striking out "section 218.1 (1) (c)" and substituting "section 218.1 (1) (b) (ii)", and
(c) in paragraph (c) by striking out "section 218.1 (1) (d)" and substituting "section 218.1 (1) (b) (iii)".
207 Section 35 is amended
(a) in subsection (1) by striking out "the business premises occupied by a person or the premises where the records of the person are kept," and substituting "the business premises occupied by a person, the premises where the records of the person are kept or a site at which designated property is kept,", and
(b) in subsection (2) (a) by adding "or designated property" after "records".
208 Section 36 (2) is amended by adding "refund or" before "reimbursement".
209 Section 42 is amended
(a) in subsection (1) by striking out "an originating application." and substituting "a petition proceeding.", and
(b) by repealing subsection (2) and substituting the following:
(2) The Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section, but Rule 18-3 of those rules does not apply.
210 Sections 64 (6) and 70 are repealed.
211 Section 71 is repealed.
212 The Lieutenant Governor in Council may, by regulation, repeal sections 72 and 73.
213 The provisions of this Act referred to in column 1 of the following table come into force as set out in column 2 of the table:
| Item | Column 1 Provisions of Act |
Column 2 Commencement |
| 1 | Anything not elsewhere covered by this table | The date of Royal Assent |
| 2 | Sections 1 and 2 | May 1, 2010 |
| 3 | Section 3 | July 1, 2014 |
| 4 | Sections 4 to 18 | May 1, 2010 |
| 5 | Sections 19 to 34 | July 1, 2010 |
| 6 | Section 35 (1) (a), (2) and (4) to (7) | May 1, 2010 |
| 7 | Section 35 (1) (b) and (3) | July 1, 2010 |
| 8 | Section 36 | May 1, 2010 |
| 9 | Section 37 (a) | July 1, 2010 |
| 10 | Section 37 (b) to (e) | May 1, 2010 |
| 11 | Sections 38 to 40 | May 1, 2010 |
| 12 | Section 41 (1) (a) and (e) | July 1, 2010 |
| 13 | Section 41 (1) (b) to (d), (f) and (g) and (2) to (4) | May 1, 2010 |
| 14 | Sections 42 to 55 | May 1, 2010 |
| 15 | Section 56 (1) and (3) | July 1, 2010 |
| 16 | Section 56 (2) and (4) to (6) | May 1, 2010 |
| 17 | Section 57 | May 1, 2010 |
| 18 | Section 58 (1), (2) and (3) (a) | May 1, 2010 |
| 19 | Section 58 (3) (b) and (4) | July 1, 2010 |
| 20 | Sections 59 to 65 | May 1, 2010 |
| 21 | Sections 66 and 67 | July 1, 2010 |
| 22 | Sections 68 to 71 | May 1, 2010 |
| 23 | Section 72 | February 15, 2011 |
| 24 | Sections 76 to 79 | July 1, 2010 |
| 25 | Section 88 | July 1, 2010 |
| 26 | Section 92 | July 1, 2010 |
| 27 | Section 97 | July 1, 2010 |
| 28 | Section 99 | July 1, 2010 |
| 29 | Section 100 | March 31, 2010 |
| 30 | Section 102 | July 1, 2010 |
| 31 | Sections 104 and 105 | July 1, 2010 |
| 32 | Section 108 | July 1, 2010 |
| 33 | Section 110 | July 1, 2010 |
| 34 | Section 112 | July 1, 2010 |
| 35 | Sections 114 to 123 | July 1, 2010 |
| 36 | Section 125 | July 1, 2010 |
| 37 | Sections 131 to 133 | July 1, 2010 |
| 38 | Sections 136 to 138 | July 1, 2010 |
| 39 | Sections 140 and 141 | July 1, 2010 |
| 40 | Section 146 | July 1, 2010 |
| 41 | Section 148 | July 1, 2010 |
| 42 | Sections 150 and 151 | July 1, 2010 |
| 43 | Section 157 | July 1, 2010 |
| 44 | Sections 160 and 161 | July 1, 2010 |
| 45 | Sections 163 to 167 | February 15, 2011 |
| 46 | Section 168 | July 1, 2010 |
| 47 | Section 169 | July 1, 2014 |
| 48 | Sections 171 to 173 | July 1, 2010 |
| 49 | Section 174 | July 1, 2014 |
| 50 | Sections 176 and 177 | July 1, 2010 |
| 51 | Section 178 | July 1, 2014 |
| 52 | Sections 184 and 185 | July 1, 2010 |
| 53 | Sections 187 to 189 | July 1, 2010 |
| 54 | Section 190 | July 1, 2014 |
| 55 | Section 191 | July 1, 2010 |
| 56 | Section 192 | July 1, 2014 |
| 57 | Sections 193 and 194 | July 1, 2010 |
| 58 | Section 197 | July 1, 2010 |
| 59 | Section 198 | July 1, 2014 |
| 60 | Section 200 | August 1, 2010 |
| 61 | Sections 202 to 209 | July 1, 2010 |
| 62 | Section 210 | July 1, 2012 |
| 63 | Section 211 | April 1, 2011 |