Definitions

1   In this Act:

"accommodation" means

(a) lodging in a hotel, motel, resort, boarding house, rooming house or bed and breakfast establishment, other than lodging excluded by regulation, and

(b) lodging in a prescribed dwelling;

"affixed machinery" means machinery, equipment or apparatus that is used directly in the manufacture, production, processing, storage, handling, packaging, display, transportation, transmission or distribution of tangible personal property or the provision of software or a service and is affixed to, or installed in, a building, a structure or land so that it ceases to be personal property at common law, but does not include the following:

(a) machinery, equipment or apparatus that is affixed to, or installed in, a building, structure or land for the purpose of

(i) heating, air conditioning or lighting a building or structure,

(ii) sewage disposal for a building or structure, or

(iii) lifting persons or freight within a building or structure by elevator or escalator;

(b) machinery, equipment or apparatus that

(i) is of such a size that it must be constructed on the site where it is to be used,

(ii) by its nature or design, would normally be expected to remain, for its useful life, on the site at which it is constructed,

(iii) does not run on rails or tracks, or does not otherwise move around on or from the site at which it is constructed, and

(iv) cannot be moved from the site at which it is constructed without

(A) dismantling the machinery, equipment or apparatus, or

(B) dismantling or causing substantial damage to the building or structure to which it is affixed or in which it is installed;

(c) other prescribed machinery, equipment or apparatus;

"apparatus" means a complex machine or device designed to accomplish a specific purpose and consisting of an integrated assembly of parts each having a definite function;

"appraised value" means the appraised value, determined in accordance with the regulations, of a motor vehicle;

"assessment" includes reassessment;

"associated corporation" means a corporation that is associated with another corporation within the meaning of section 256 of the Income Tax Act (Canada);

"average wholesale value" means the average wholesale value, determined in accordance with the regulations, of a motor vehicle;

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

"BC resident" means a person who

(a) resides, ordinarily resides or carries on business in British Columbia, or

(b) enters British Columbia with the intention of residing or carrying on business in British Columbia;

"board member" means

(a) a member of a board of directors of a corporation, and

(b) except in sections 165 [claim for refund] and 233 [offence by corporation], a person who is deemed to be a board member of a corporation under section 209;

"boat" means a vessel or other craft that is designed for transporting or drawing on water persons or things, regardless of the method of propulsion or lack of method of propulsion;

"boiler" means a system that is intended for application

(a) in a hot water central space heating system, or

(b) in a hot water central space heating system that services a potable hot water system;

"collection agent" means

(a) a customs officer, and

(b) if an agreement is in force between the Canada Post Corporation and the government of Canada or an agent of the government of Canada providing for the collection of tax under Division 5 [Property Brought into British Columbia from Outside Canada] of Part 3 by that corporation, a postal agent;

"collector" means the following:

(a) a registrant;

(b) a person who is required under section 169 (1) to (4), 170, 171, 172, 172.1, 172.3 or 172.4 to be registered under section 168 but who is not registered;

(c) a person referred to in section 169 (5) during the first month in which the person is a vendor and while the person is not a registrant;

"collector's return" means a return filed under section 186;

"conveyance" does not include a vehicle;

"customs officer" means an officer as defined in section 2 of the Customs Act (Canada) who is employed at a customs office in British Columbia;

"dedicated telecommunication service" means the right, whether exercised or not, to send from British Columbia or receive in British Columbia a telecommunication by using a circuit, a communications channel, a partial communications channel or any other means of sending or receiving a telecommunication that is dedicated to the exclusive use of the purchaser of the service;

"dedicated telecommunication system" means a circuit, a communications channel, a partial communications channel or any other means of sending or receiving a telecommunication that is dedicated to the exclusive use of a person as a result of that person having purchased the right to send from British Columbia or receive in British Columbia a telecommunication by that circuit, communications channel, partial communications channel or other means of sending or receiving a telecommunication;

"designated accommodation area" means an area designated by regulation under section 240 (1) (b);

"designated major event accommodation area" means an area designated by regulation under section 240.01 (1) (a);

"designated purchase price" means the purchase price of a motor vehicle, which purchase price would have, but for section 10.01 [purchase price of motor vehicles], been determined in accordance with section 9 [purchase price of tangible personal property];

"designated recipient" means the following:

(a) in relation to a designated accommodation area, the municipality, regional district or eligible entity designated by regulation for the purposes of the tax imposed under sections 123 (1), 123.2 (3) and 123.3 (3) in the designated accommodation area;

(b) in relation to a designated major event accommodation area, the municipality, regional district or eligible entity designated by regulation for the purposes of the tax imposed under sections 123.02 (1), 123.2 (3.2) and 123.3 (3.2) in the designated major event accommodation area;

"direct seller" means a person who

(a) does not regularly make retail sales of exclusive products in British Columbia from an established commercial premises, and

(b) sells exclusive products primarily to independent sales contractors;

"director" means a person designated by the minister to administer this Act;

"electronic device" means a device by which a person may

(a) send, receive, download, view or access a telecommunication, or

(b) use software;

"eligible charity" means

(a) a registered charity, or

(b) a corporation that

(i) is a society, as defined in the Societies Act, and

(ii) is a member of the British Columbia Association of Healthcare Auxiliaries;

"eligible entity" means the following:

(a) an entity that

(i) is a not-for-profit business association,

(ii) has a place of business in a designated accommodation area, and

(iii) actively engages in tourism marketing, programs or projects in the designated accommodation area;

(b) an entity that meets the prescribed qualifications;

"eligible tangible personal property" means tangible personal property other than the following:

(a) a vehicle;

(b) an aircraft;

(c) a boat;

(d) liquor;

(d.1) a vapour product;

(d.2) a fossil fuel combustion system;

(d.3) tobacco;

(e) other prescribed tangible personal property;

"eligible taxable service" means a taxable service other than accommodation, legal services, a telecommunication service or an online marketplace service;

"energy product" means the following:

(a) natural gas;

(b) fuel oil, other than kerosene, used for the purposes of heating, cooling or raising steam;

(c) propane in a vaporized form delivered

(i) by a public utility, as defined in the Utilities Commission Act,

(ii) by pipe, and

(iii) to purchasers at the place at which the propane will be used;

(d) other prescribed tangible personal property;

"entry date", in relation to tangible personal property, means the date on which the tangible personal property is first brought or sent into or delivered in British Columbia;

"e-substance" means a solid, liquid or gas

(a) that is designed for use in an e-vaping device,

(b) that, on being heated, produces a vapour, and

(c) that may or may not contain nicotine,

but does not include cannabis within the meaning of the Cannabis Control and Licensing Act other than cannabis that is in liquid form;

"e-vaping device" means

(a) a product or device containing an electronic or battery-powered heating element capable of vapourizing an e-substance for inhalation or release into the air, and

(b) a prescribed product or device similar in nature or use to a product or device described in paragraph (a),

but does not include a product or device described in paragraph (a) that is prescribed;

"Excise Tax Act" means the Excise Tax Act (Canada);

"exclusive product" means tangible personal property that

(a) is acquired, manufactured or produced by a direct seller, and

(b) is primarily offered to a purchaser at a retail sale by an independent sales contractor of the direct seller,

but does not include liquor, tobacco, a vehicle, a boat, an aircraft, a manufactured building, a vapour product or a fossil fuel combustion system;

"facilitate", in relation to an online marketplace seller's sale, provision or lease through an online marketplace, includes facilitation through an agent, partner, joint venturer or associated corporation or other indirect facilitation;

"fair market value" means the following:

(a) in relation to tangible personal property other than a boat or a modified motor vehicle, the price at which the legal and beneficial interest in the tangible personal 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 retail sale in the open market and that must be determined

(i) in a manner that includes any charges, costs or expenses referred to in section 10 (2) (e) and (f) [original purchase price of tangible personal property], and

(ii) for the purposes of sections 49 and 100, in a manner that also includes any costs or expenses referred to in section 10 (2) (f) that were incurred by the person who provided the gift;

(a.1) in relation to a boat, the price at which the legal and beneficial interest in the boat and any property, other than prescribed property, that, at or before the time that title to the boat passes, is, or is intended to be, attached to, stored in or used in connection with the operation of the boat, would, if unencumbered, be conveyed by a willing seller acting in good faith to a willing buyer acting in good faith in an arm's length retail sale in the open market and that must be determined

(i) in a manner that includes any charges, costs or expenses referred to in section 10 (2) (e) and (f) [original purchase price of tangible personal property] that were incurred in relation to the boat and the property, and

(ii) for the purposes of sections 49 and 100, in a manner that also includes any costs or expenses referred to in section 10 (2) (f) that were incurred in relation to the boat and the property and were incurred by the person who provided the gift;

(a.2) in relation to a modified motor vehicle, the price of the modified motor vehicle as otherwise would be determined under paragraph (a), if that paragraph were applicable, less the portion of that price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to

(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or

(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability;

(b) in relation to software, the price at which the legal and beneficial interest in the software would, if unencumbered, be conveyed or provided by a willing seller acting in good faith to a willing buyer acting in good faith in an arm's length retail sale in the open market;

(c) in relation to a taxable service, the price at which the legal and beneficial interest in the taxable service would, if unencumbered, be provided by a willing seller acting in good faith to a willing buyer acting in good faith in an arm's length retail sale in the open market;

(d) in relation to tangible personal property that is leased for a certain period of time, the price at which the right to use that tangible personal property, for that amount of time, would be provided by a willing lessor acting in good faith to a willing lessee acting in good faith in an arm's length lease in the open market;

"First Nation individual" means an individual

(a) who is an Indian, as defined in the Indian Act (Canada), and

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

"fleet licensing date", in respect of vehicles licensed in a calendar year as part of a fleet, means the first date in that calendar year that the fleet vehicles are licensed as such;

"fossil fuel combustion system" means a system, including any parts or components included as part of the system on the initial purchase of the system, that may rely on, in whole or in part, combustion of coal, kerosene, heavy fuel oil, heating oil, natural gas or propane, and that is

(a) designed, in whole or in part, for indoor use and is

(i) a central forced air furnace, unit heater, fireplace, boiler or similar system,

(ii) an air conditioner or similar system, or

(iii) a storage water heater, instantaneous water heater or similar system, or

(b) a system prescribed for the purposes of this definition,

but does not include a heat pump or a system prescribed for the purpose of exclusion from this definition;

"fuel oil" means the following:

(a) renewable diesel fuel, as defined in Schedule 1 of the Carbon Tax Act;

(b) any liquid fuel containing any derivative of coal, petroleum or natural gas, other than the following:

(i) gasoline;

(ii) propane;

(iii) butane;

(iv) ethane;

(v) pentanes plus, as defined in Schedule 1 of the Carbon Tax Act;

"heat pump" means a system prescribed for the purposes of this definition;

"heating oil" means a substance that is a distillate of crude oil and that has a viscosity of not greater than 14 centistokes at 50°C, but does not include butane, ethane, gas liquids, jet fuel, naphtha, propane, pentanes plus or refinery gas;

"heavy fuel oil" means a substance that is a distillate or a residual of crude oil and that has a viscosity of greater than 14 centistokes at 50°C;

"improvement to real property" does not include affixed machinery;

"independent sales contractor", in relation to a direct seller, means an individual who

(a) has a right to purchase exclusive products from the direct seller or from another independent sales contractor of the direct seller for the purpose of resale,

(b) is not an agent or employee of the direct seller,

(c) purchases exclusive products referred to in paragraph (a) for resale or for the individual's own use or consumption, and

(d) sells or offers to sell the exclusive products to a purchaser only

(i) temporarily at an established business premises,

(ii) at premises that are not a business premises, or

(iii) at the individual's private residence;

"infrastructure as a service" includes access to computational services or the right to access computational services, including computing or processing capacity and electronic storage;

"lease", except in section 33 (2) [when consideration becomes due], means an agreement under which a person is given a right to use tangible personal property, but does not include the following:

(a) an agreement under which the person supplying the tangible personal property supplies a person to operate the property;

(b) the leasing of furnishings if

(i) the furnishings are leased under an agreement to rent a house, apartment or other residential accommodation, and

(ii) the rent payments under the agreement are not divided into separate amounts for the accommodation and the furnishings;

(c) a right to use tangible personal property that is supplied with the purchase of accommodation if there is no separate price for the right to use the tangible personal property;

(d) a right to use tangible personal property that, in prescribed circumstances, is merely incidental to an agreement for the right to use real property, or to an agreement for the provision of services that are not subject to tax under this Act;

(e) a right to use laundry machines, car wash vacuum cleaners and wands, arcade machines, video terminals, jukeboxes, claw merchandise machines, slot machines and similar equipment by or through which payment is made;

(f) a right to use garbage bins, compost bins or similar receptacles that are provided for disposal services;

"lease price" means the lease price under Division 2 [Purchase Price and Lease Price];

"legal services" means

(a) services that come within the meaning of the practice of law under the Legal Profession Act,

(b) services described in section 18 of the Notaries Act, and

(c) legally related services prescribed as legal services,

but does not include services provided by a person to the person's employer in the course of employment;

"lessee", except in section 33 (2) [when consideration becomes due], means a person who leases, in or outside British Columbia, tangible personal property that

(a) is for use or is used by the person in British Columbia,

(b) is for use or is used in British Columbia by another person at the first person's expense,

(c) is for use or is used in British Columbia by a principal for whom the first person acts as agent, or

(d) is for use or is used in British Columbia by another person at the expense of a principal for whom the first person acts as agent;

"lessor" means a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person,

(a) who, in the ordinary course of the person's business, leases or offers to lease tangible personal property to a lessee, and

(b) who does one or more of the following:

(i) carries on business in British Columbia;

(ii) enters into leases in British Columbia with a lessee;

(iii) leases, to a lessee or any other person referred to in the definition of "lessee", tangible personal property that is in British Columbia at the time the lease is entered into;

(iv) transfers possession of or delivers the tangible personal property to a lessee, or any other person referred to in the definition of "lessee", in British Columbia;

"licensing date", in respect of a vehicle that is licensed as part of a fleet, means the fleet licensing date;

"liquor" has the same meaning as in the Liquor Control and Licensing Act;

"liquor permit" means a permit of a prescribed class of permits issued under the Liquor Control and Licensing Act;

"manufactured building" means a manufactured mobile home, a manufactured modular home or a portable building;

"manufactured mobile home" means

(a) a mobile home manufactured to Canadian Standards Association Standard Z240, or

(b) any other mobile home that is similar in design and construction to a mobile home constructed to Canadian Standards Association Standard Z240,

if the home is in all essential features completely constructed before delivery from the factory, but does not include the following: 

(c) a recreational vehicle;

(d) a travel trailer, including a Park Model travel trailer manufactured to Canadian Standards Association Standard Z240;

(e) a slide-on camper, a chassis-mounted camper or other similar camper;

(f) a prescribed structure, vehicle or component of a vehicle used for a prescribed use;

"manufactured modular home" means

(a) a modular home manufactured to Canadian Standards Association Standard A277, or

(b) any other modular home built to a standard required by the National Building Code of Canada and qualifying for Canada Mortgage and Housing Corporation financing,

if each module is in all essential features completely constructed before delivery from the factory;

"meal" does not include a prescribed meal;

"modified business vehicle" means a passenger vehicle, other than a multijurisdictional vehicle,

(a) that, for business use, is brought or sent into British Columbia, delivered in British Columbia, purchased or leased, and

(b) that is modified by the addition of equipment or apparatus that

(i) enables the vehicle to be used for a specific business purpose, and

(ii) is not related to the operation of the vehicle as a vehicle;

"modified motor vehicle" means a motor vehicle, other than a multijurisdictional vehicle, that

(a) is manufactured or modified to facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or

(b) is equipped with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability;

"month" means a calendar month;

"motor vehicle" has the same meaning as in the Motor Vehicle Act;

"multijurisdictional vehicle" means a vehicle in respect of which tax is payable under section 69 (1);

"non-resident" means a person who 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 the lease, including the cumulative total of all options and rights to extend or renew that lease, is at least 5 years;

"non-taxable component" means property, software or a service that, if purchased separately from a taxable component, would not be subject to tax under this Act or would be exempt from tax under this Act;

"online marketplace facilitator" means the following persons:

(a) a person who

(i) operates, owns or controls, or jointly operates, owns or controls, an online marketplace,

(ii) facilitates through the online marketplace an online marketplace seller's

(A) retail sale, provision or lease of tangible personal property, or

(B) retail sale or provision of software or services other than legal services, and

(iii) collects payment in respect of the sales, provisions or leases referred to in subparagraph (ii) (A) and (B);

(b) a prescribed person who is involved in

(i) the operation, ownership or control of an online marketplace, or

(ii) the facilitation of sales, provisions or leases referred to in paragraph (a) (ii) (A) and (B) through the online marketplace;

"online marketplace seller" means a person who, through an online marketplace operated, owned or controlled by one or more online marketplace facilitators,

(a) sells, provides or leases tangible personal property, or

(b) sells or provides software or services other than legal services;

"online marketplace service" means an online marketplace service described under section 6.1 [online marketplace services];

"original lease price", in relation to tangible personal property, means the lease price of the tangible personal property under section 13;

"original purchase price" means the following:

(a) in relation to a passenger vehicle other than a modified business vehicle or a modified motor vehicle that is a passenger vehicle, the purchase price of the passenger vehicle under section 10.1 (1);

(a.1) in relation to a modified business vehicle, the purchase price of the modified business vehicle under section 10.1 (2);

(a.2) in relation to a modified motor vehicle that is a passenger vehicle, the purchase price of the modified motor vehicle under section 10.1 (3);

(b) in relation to software, the purchase price of the software under section 15;

(c) in relation to a taxable service, the purchase price of the taxable service under section 18 [related service], 19 [accommodation], 20 [legal services], 21 [telecommunication service] or 21.1 [online marketplace service];

"parents' advisory council" means a parents' advisory council established under section 8 of the School Act, or under section 8 of that Act as it applies under section 166.26 of that Act;

"passenger vehicle" means

(a) a motor vehicle designed primarily as a means of transport for individuals, other than a motor vehicle excluded by regulation, and

(b) a prescribed vehicle;

"portable building" means a building that

(a) is in all essential features completely constructed before delivery, and

(b) is designed to be moved from location to location as a whole building without being self-propelled,

including a portable floating structure, but does not include the following:

(c) a manufactured mobile home;

(d) a manufactured modular home;

(e) a building that is principally designed for use as a building ancillary to a residence;

(f) a prescribed building;

"portable floating structure" means a floating structure that

(a) is not designed as a means of transportation or to be self-propelled, and

(b) is sold as a unit consisting of

(i) a building that covers most of the surface of the platform or barge referred to in subparagraph (ii), and

(ii) a platform or barge, the primary purpose of which is the flotation of the building;

"postal agent" means the Canada Post Corporation established under the Canada Post Corporation Act and its officers, employees and agents;

"prepaid purchase card" means a card, written certificate or other voucher that is redeemable for a future purchase or lease of tangible personal property, or for a future purchase of software or a taxable service, and includes a gift card and gift certificate;

"promotional distribution" means the provision by a person to another person of promotional material for which

(a) the purchase price paid by the person providing the promotional material exceeds the amount of the payment specifically made for that promotional material by the person to whom it is provided, or

(b) a purchase price is not specifically charged to and required to be paid by the person to whom that promotional material is provided;

"promotional distributor" means a person who provides, by way of promotional distribution to another person, promotional material;

"promotional material" means tangible personal property, software or a telecommunication service that is provided for one or more of the following purposes:

(a) to describe, or to promote or encourage the purchase, use or consumption of, tangible personal property, software, services or real property;

(b) to provide or distribute to a person a catalogue, directory, listing or compilation of persons, places, prices, services, commodities or businesses in respect of the purchase, use or consumption of tangible personal property, software, services or real property;

(c) a prescribed purpose,

but does not include a vehicle, boat or aircraft that is provided for one or more of the purposes referred to in paragraphs (a) to (c);

"promotional sale" means the provision of promotional material as described in paragraph (a) of the definition of "promotional distribution";

"prototype" means the first full-scale functional form of a new type or a new construction of tangible personal property, but does not include software or prescribed tangible personal property;

"purchase price" means the purchase price under Division 2 [Purchase Price and Lease Price];

"purchaser" means the following:

(a) in relation to tangible personal property, a person who acquires tangible personal property at a sale

(i) for the person's own use or consumption,

(ii) for use or consumption by another person at the expense of the person acquiring the property,

(iii) for use or consumption by a principal for whom the person acquiring the property acts as agent, or

(iv) for use or consumption by another person at the expense of a principal for whom the person acquiring the property acts as agent;

(b) in relation to software, a person who agrees to pay or is otherwise obliged to pay consideration for software

(i) provided to the person for the person's own use or benefit,

(ii) provided to another person for that person's use or benefit at the expense of the person who agrees to pay or is otherwise obliged to pay consideration for the software,

(iii) provided to a principal for whom the person acts as agent for the use or benefit of that principal, or

(iv) provided to another person for that person's use or benefit at the expense of a principal for whom the person who agrees to pay or is otherwise obliged to pay consideration for the software acts as agent;

(c) in relation to a related service, legal services, a telecommunication service or an online marketplace service, a person who agrees to pay or is otherwise obliged to pay consideration for a related service, legal services, a telecommunication service or an online marketplace service

(i) provided to the person for the person's own use or benefit,

(ii) provided to another recipient for that recipient's use or benefit at the person's expense,

(iii) provided to a principal for whom the person acts as agent for the use or benefit of that principal, or

(iv) provided to another recipient for that recipient's use or benefit at the expense of a principal for whom the person acts as agent;

(d) in relation to accommodation, a person who agrees to pay or is otherwise obliged to pay consideration for accommodation

(i) provided to the person for the person's own use or benefit,

(ii) provided to another recipient for that recipient's use or benefit at the person's expense,

(iii) provided to a principal for whom the person acts as agent for the use or benefit of that principal,

(iv) provided to another recipient for that recipient's use or benefit at the expense of a principal for whom the person acts as agent, or

(v) if the person is a tourism agent and the accommodation is for inclusion in a tourism service provided or to be provided by the tourism agent,

but does not include a person when the person acquires, or agrees to pay or is otherwise obliged to pay consideration for, a prepaid purchase card;

"registered charity" has the same meaning as in section 248 (1) of the Income Tax Act (Canada);

"registrant", except when used in relation to a registrant under Part IX of the Excise Tax Act, means a person who is registered under section 168 and whose registration is not suspended or cancelled;

"registration number" means a registration number issued under section 168 (3);

"related individual" has the same meaning as in the Property Transfer Tax Act;

"related service", except in the definition of "legal services", means any service provided to tangible personal property or any service provided to install tangible personal property, but does not include the following services:

(a) a service provided to install tangible personal property that will become affixed machinery or an improvement to real property on installation;

(b) a service provided by a person to the person's employer in the course of employment;

(c) a service provided to manufacture tangible personal property that is fundamentally different from the tangible personal property from which it was manufactured;

(d) a service provided to software, or to install software, that is subject to tax or is exempt from tax imposed under Part 3 [Taxes in Relation to Tangible Personal Property];

"reporting period", in relation to a collector or in relation to a person who enters into an agreement with the director under section 32, means the period specified by the director;

"resident taxpayer" means an individual who

(a) resides, ordinarily resides or carries on business in British Columbia, and

(b) brings or sends into British Columbia, or receives delivery of in British Columbia, tangible personal property for use or consumption

(i) by the individual,

(ii) by another individual at the first individual's expense,

(iii) by another individual for whom the first individual acts as agent, or

(iv) by another individual at the expense of a principal for whom the first individual acts as agent;

"retail sale" means the following:

(a) in relation to tangible personal property, a sale of tangible personal property to a purchaser for purposes of use or consumption and not for resale;

(b) in relation to software, a sale of software to a purchaser for purposes of use or benefit and not for resale;

(c) in relation to a taxable service, a sale of the taxable service to a purchaser for purposes of use or benefit and not for resale;

"reusable container" means

(a) a container in which a product is packaged or delivered, or

(b) a pallet on which a product is packaged or delivered,

and that is capable of being returned and reused;

"sale" includes the following:

(a) a conditional sale;

(b) a sale on credit or for which the price is payable by instalments;

(c) an exchange;

(d) barter;

(e) a transfer, conditional or otherwise, of title to or possession of tangible personal property under a contract;

(f) a delivery of tangible personal property at a price or other consideration;

(g) a transfer of ownership of, title to or possession of tangible personal property

(i) given as security, by foreclosure or by repossession under lien note or conditional sale contract, whether voluntary or otherwise, or by order of a court, or by any other means by which security may be realized, or

(ii) in the process of winding up, liquidating or dissolving a corporation;

(h) a provision, by way of promotional distribution, of promotional material;

(i) a provision of software at a price or other consideration;

(j) a provision of a taxable service at a price or other consideration,

but does not include the following:

(k) the provision of tangible personal property, software or a telecommunication service, other than prescribed software or a prescribed telecommunication service, that, in prescribed circumstances, is merely incidental to a contract for the provision of services that are not subject to tax under this Act;

(l) the provision of tangible personal property by a contractor for the purposes of fulfilling a contract under which the contractor is required to supply and affix, or install, affixed machinery or improvements to real property;

(m) except in prescribed circumstances, the provision by a registered charity, or a person acting on behalf of a registered charity, of tangible personal property of nominal value as a gift in return for a donation, all of which is provided to the registered charity;

(n) the provision of tangible personal property under an agreement for the purchase of accommodation if

(i) the fundamental and overriding objective of the agreement is the purchase of the accommodation and not the acquisition of the tangible personal property,

(ii) there is no separate purchase price for the tangible personal property, and

(iii) the total consideration payable for the accommodation, including the tangible personal property provided, is the same as, or only marginally different from, what would be the total consideration payable for the accommodation if the tangible personal property were not provided;

(o) the provision of a paper invoice to the person being invoiced;

"short term rental vehicle" means a multijurisdictional vehicle that, during a vehicle licence period,

(a) is leased primarily for periods of 28 days or less, and

(b) is made available to the public for leasing referred to in paragraph (a);

"small seller" means a person

(a) who is located in British Columbia,

(b) who sells eligible tangible personal property or software or provides taxable services at a sale in British Columbia,

(b.1) who does not sell, in the ordinary course of business, vehicles, aircraft, boats, vapour products, fossil fuel combustion systems, tobacco or other tangible personal property prescribed for the purposes of paragraph (e) of the definition of "eligible tangible personal property",

(b.2) who does not sell liquor, other than under a liquor permit or by auction,

(b.3) who does not sell cannabis within the meaning of the Cannabis Control and Licensing Act,

(b.4) who in the previous 12 months has not knowingly sold eligible tangible personal property or software at a sale other than a retail sale,

(c) who does not regularly

(i) make retail sales of eligible tangible personal property or software in British Columbia from an established commercial premises, or

(ii) provide a taxable service in British Columbia from an established commercial premises,

(d) who does not maintain an established business premises in British Columbia,

(e) whose gross revenue in the previous 12 months from all retail sales of eligible tangible personal property and software and all provisions of a taxable service is $10 000 or less,

(f) whose reasonable estimate of gross revenue in the 12 months after the 12 months referred to in paragraph (e) from all retail sales of eligible tangible personal property and software and all provisions of a taxable service is $10 000 or less,

(g) who is not any of the following:

(i) a lessor;

(ii) an independent sales contractor;

(iii) a contractor who, for the purposes of fulfilling a contract under which the contractor is required to supply and affix, or install, affixed machinery or improvements to real property, purchases at a sale in British Columbia, brings or sends into British Columbia or receives delivery of in British Columbia tangible personal property;

(iv) a vendor within the meaning of paragraph (d) of the definition of "vendor";

(v) an online marketplace facilitator, and

(h) who is not registered under section 168 and is not required under section 169, 170 or 171 to be registered under section 168;

"soda beverage" means

(a) a carbonated or other effervescent beverage that contains sugar, another natural sweetener or an artificial sweetener, and

(b) a prescribed beverage or food made with a beverage,

but does not include

(c) liquor,

(d) dealcoholized beer, sparkling wine or cider, if the beverage contains 1% or less alcohol by volume, or

(e) a prescribed beverage;

"software" includes the following:

(a) software that is delivered or accessed by any means;

(b) the right, whether exercised or not, to use software that is delivered or accessed by any means;

(c) coded instructions or a right to use coded instructions, whether exercised or not, designed to cause an electronic device to perform a task;

(d) infrastructure as a service;

(e) software as a service;

(f) an application programming interface;

(g) the right to receive modifications to or new versions of software if modifications or new versions become available, whether exercised or not, and to which modifications or versions section 15 (2) (h) does not apply;

"software as a service" includes software or the right to use software when possession of the software is maintained by the provider of the software or another person other than the person to whom the software is being provided;

"substantially" means more than 90%;

"tangible personal property" means the following:

(a) personal property that can be seen, weighed, measured, felt or touched, or that is in any other way perceptible to the senses, and includes natural or manufactured gas;

(b) electricity;

(c) heat;

(d) affixed machinery;

(e) an improvement to real property or part of an improvement to real property that is removed from the site at which it is affixed or installed, while it is removed from that site;

"tax", in relation to tax under this Act, includes, except in section 199 [assessment if amount not paid or remitted or if excess deduction or refund],

(a) an amount a person must pay to the government under section 187 (2) [certificate required for bulk transaction], and

(b) an amount for which a person is personally liable to the government under section 222 (4) [responsibility of person having control of property];

"taxable component" means tangible personal property, software or a taxable service that would be subject to tax under this Act if purchased separately from other property or services;

"taxable service" means any of the following:

(a) services described in section 116 (2) (b) [tax if contract for property conversion related to purchase] that are provided under the contract referred to in that provision;

(b) services described in section 117 (2) (b) [tax if contract for modification of purchased property] that are provided under the contract referred to in section 117 (2) (a) (i) or (ii);

(c) a related service;

(d) accommodation;

(e) legal services;

(f) a telecommunication service;

(g) an online marketplace service;

"taxpayer return" means a taxpayer return under section 193;

"telecommunication" means signs, signals, writing, images, sound or intelligence of any nature;

"telecommunication service" means any of the following:

(a) the right, whether exercised or not, to utilize a telecommunication system to send or receive a telecommunication by means of an electronic device that is ordinarily situated in British Columbia;

(b) the utilization of a telecommunication system to send or receive a telecommunication by means of an electronic device that is ordinarily situated in British Columbia;

(c) a dedicated telecommunication service;

(d) the right, whether exercised or not, to download, view or access, by utilizing a telecommunication system, one or more of the following telecommunications by means of an electronic device that is ordinarily situated in British Columbia:

(i) an audio book;

(ii) an audio program;

(iii) music;

(iv) a ring tone;

(v) a television program, motion picture or other video;

"telecommunication system" means a wire, cable, radio, optical or other electromagnetic system, or a similar technical system, for the transmission, emission or reception of a telecommunication;

"tobacco" means tobacco and tobacco products in any form in which they may be consumed by a purchaser, and includes snuff and raw leaf tobacco;

"tourism agent" means a person who

(a) purchases accommodation from a vendor, and

(b) for payment, makes all or any part of that accommodation available for use by one or more persons as part of a tourism service;

"trailer" has the same meaning as in the Motor Vehicle Act;

"use",

(a) in relation to tangible personal property, includes the following:

(i) the exercise of any right or power over tangible personal property incidental to the ownership of it, other than the sale of the property;

(ii) the leasing by a person of tangible personal property to another person;

(iii) the storing, keeping or retaining of tangible personal property for any purpose;

(iv) the provision of tangible personal property by way of promotional distribution;

(v) the utilization of tangible personal property by the person to whom the tangible personal property is provided by way of promotional distribution;

(vi) the employment or utilization of tangible personal property by its owner, an employee of that owner or an independent contractor retained by that owner, in the course of carrying out work or performing services for another person;

(vii) the consumption, employment or utilization of tangible personal property by a person in the course of providing a service;

(viii) the consumption, employment or utilization of tangible personal property for the purposes of fulfilling a contract for the supply and installation of affixed machinery or improvements to real property;

(ix) the provision by a registered charity of tangible personal property of nominal value as a gift in return for a donation,

but does not include the following:

(x) the exercise of a right or power over or the storing, keeping or retaining of tangible personal property that was brought or sent into or delivered in British Columbia for the sole purpose of subsequently transporting it out of British Columbia for use outside British Columbia;

(xi) the exercise of a right or power over or the storing, keeping or retaining of tangible personal property, other than reusable containers, that was brought or sent into or delivered in British Columbia for the sole purpose of being processed, fabricated or manufactured into, or attached to or incorporated into, other tangible personal property that is to be transported outside British Columbia for use solely outside British Columbia other than for the purpose of fulfilling a contract for the supply and installation of affixed machinery or improvements to real property situated outside British Columbia;

(xii) the storing, keeping or retaining of tangible personal 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;

(xiii) the storing, keeping or retaining of tangible personal property for the sole purpose of resale,

(b) in relation to software, includes the following:

(i) the sending, receiving, downloading, viewing or accessing of software by any means, including

(A) if possession of the software is maintained by the provider of the software or another person other than the person to whom the software is being provided, or

(B) if the software is accessed directly or indirectly, including on, through or with other software or electronic devices;

(ii) the exercise of any right or power over software incidental to the ownership of it;

(iii) the storing, keeping or retaining of software for any purpose;

(iv) the holding of a right described in the definition of "software";

(v) the provision of software by way of promotional distribution;

(vi) the utilization of software by the person to whom the software is provided by way of promotional distribution;

(vii) the employment or utilization of software 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;

(viii) the employment or utilization of software by a person in the course of providing a service,

(c) in relation to a taxable service, includes the employment or utilization of a taxable service by a person in the course of providing a service,

(d) in relation to a related service, includes the provision by a person of a related service to another person,

(e) in relation to accommodation, includes the following:

(i) the exercise of any right or power over accommodation incidental to the ownership of it, other than the sale of the accommodation;

(ii) the employment or utilization of accommodation 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,

(f) in relation to a telecommunication service, includes the following:

(i) the sending, receiving, downloading, viewing or accessing of a telecommunication by any means, including if possession of the telecommunication, telecommunication system or telecommunication service is maintained by the provider of the telecommunication service or another person;

(ii) in relation to paragraph (d) of the definition of "telecommunication service", the exercise of any right or power over the right to send, receive, download, view or access a telecommunication incidental to the right;

(iii) the provision by a person of a telecommunication service to another person;

(iv) the storing, keeping or retaining of a telecommunication or telecommunication service for any purpose;

(v) the holding of a right to send, receive, download, view or access a telecommunication;

(v.1) the provision of a telecommunication service by way of promotional distribution;

(v.2) the utilization of a telecommunication service by the person to whom the telecommunication service is provided by way of promotional distribution;

(v.3) the utilization of, or the holding of a right to utilize, a telecommunication system;

(vi) the employment or utilization of a telecommunication service 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

(g) in relation to online marketplace services, includes the employment or utilization of an online marketplace service by an online marketplace seller for the purpose of

(i) selling, providing or leasing tangible personal property through an online marketplace, or

(ii) selling or providing software or services, other than legal services, through an online marketplace;

"user" means the following:

(a) a person who utilizes in British Columbia tangible personal property

(i) for the person's own use or consumption,

(ii) for the use or consumption of another person at the expense of the person utilizing the property,

(iii) for the use or consumption of a principal for whom the person utilizing the property acts as agent, or

(iv) for the use or consumption of another person at the expense of a principal for whom the person utilizing the property acts as agent;

(b) a person who utilizes in British Columbia software

(i) for the person's own use or benefit,

(ii) for the use or benefit of another person at the expense of the person utilizing the software,

(iii) for the use or benefit of a principal for whom the person utilizing the software acts as agent, or

(iv) for the use or benefit of another person at the expense of a principal for whom the person utilizing the software acts as agent;

(c) a promotional distributor who provides promotional material by way of promotional distribution;

(d) a person who utilizes in British Columbia accommodation

(i) for the person's own use or benefit,

(ii) for the use or benefit of another person at the expense of the person utilizing the accommodation,

(iii) for the use or benefit of a principal for whom the person utilizing the accommodation acts as agent, or

(iv) for the use or benefit of another person at the expense of a principal for whom the person utilizing the accommodation acts as agent;

"vapour product" means any of the following:

(a) an e-vaping device;

(b) an e-substance;

(c) a cartridge, part or accessory for an e-vaping device,

but does not include a heated tobacco product, as defined in the Tobacco Tax Act;

"vehicle" has the same meaning as in the Motor Vehicle Act;

"vehicle licence period", in respect of a vehicle, means the period beginning on a date on which a licence is issued for the vehicle and ending on the expiry date for the licence established on that licensing date;

"vehicle registration legislation" means the Commercial Transport Act, Motor Vehicle Act or Off-Road Vehicle Act;

"vendor" means the following:

(a) in relation to tangible personal property, a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person, who, in the ordinary course of the person's business, in British Columbia, sells, offers to sell, provides or offers to provide tangible personal property to a purchaser at a retail sale in British Columbia, but does not include

(i) a small seller, or

(ii) an independent sales contractor, but only in relation to the sale of exclusive products to a purchaser at a retail sale in British Columbia;

(b) in relation to software, a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person, who, in the ordinary course of the person's business, in British Columbia, sells, offers to sell, provides or offers to provide software to a purchaser at a retail sale in British Columbia, but does not include a small seller;

(c) in relation to a taxable service other than accommodation, a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person, who, in the ordinary course of the person's business, in British Columbia, sells, offers to sell, provides or offers to provide a taxable service to a purchaser at a retail sale in British Columbia, but does not include a small seller;

(d) in relation to accommodation, a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person, who sells, offers to sell, provides or offers to provide accommodation in British Columbia to a purchaser at a retail sale, but does not include a tourism agent;

"zero-emission vehicle" has the same meaning as in the Zero-Emission Vehicles Act.

Proof of residence in British Columbia

2   For the purposes of this Act, any of the following is proof, in the absence of evidence to the contrary, that an individual resides in British Columbia:

(a) the receipt by the individual of a grant under section 2 of the Home Owner Grant Act;

(b) the receipt by a person of a grant in respect of the individual's residence and for the individual's benefit under section 3, 4 or 5 of the Home Owner Grant Act;

(c) the enrolment of the individual as a beneficiary under the medical services plan continued under the Medicare Protection Act.

Deemed expenses of a person

3   (1) For the purposes of this Act, a person who, for the use or consumption by another person, acquires at a sale, leases as lessee, utilizes, brings or sends into British Columbia, or receives delivery of in British Columbia, tangible personal property

(a) is deemed to have done so at the first person's expense, or

(b) if the first person acts on behalf of or as an agent for a principal, is deemed to have done so at the expense of the principal,

unless the other person acquires the tangible personal property at a sale or is given the right to use the tangible personal property under a lease.

(2) For the purposes of this Act, a person who, for the use or benefit of another person, agrees to pay or is otherwise obliged to pay consideration for software or a taxable service

(a) is deemed to have done so at the first person's expense, or

(b) if the first person acts on behalf of or as an agent for a principal, is deemed to have done so at the expense of the principal,

unless the other person agrees to pay or is otherwise obliged to pay consideration for the software or taxable service.

Transactions deemed to be transfer of possession

4   (1) For the purposes of the definition of "sale", the director may determine that a transaction in relation to tangible personal property was in place of a transfer of title, exchange or barter.

(2) If the director makes a determination under subsection (1), for the purposes of the definition of "sale", the transaction is deemed to be a transfer of possession of the tangible personal property under a contract.

Redemption of prepaid purchase card

4.1   For the purposes of this Act, the redemption of a prepaid purchase card for a purchase or lease of tangible personal property, or for a purchase of software or a taxable service, constitutes the payment of consideration, in full or in part, for the purchase or lease.

Carrying on business in British Columbia

5   For the purposes of this Act, a person is deemed to be carrying on business in British Columbia if

(a) the person's name, or any name under which the person carries on business, is listed in a telephone directory

(i) for any part of British Columbia, and

(ii) in which an address or telephone number in British Columbia is given for the person,

(b) the person's name, or any name under which the person carries on business, appears or is announced in any advertisement in which an address or telephone number in British Columbia is given for the person, or

(c) the person has, in British Columbia,

(i) employees or other representatives, or

(ii) a warehouse, office or place of business.

Deemed use of tangible personal property or software in the course of business

6   For the purposes of this Act, a person is deemed to use tangible personal property or software in the course of the person's business if

(a) the tangible personal property or software is used

(i) by another person at the first person's expense,

(ii) by a principal for whom the first person acts as agent, or

(iii) by another person at the expense of a principal for whom the first person acts as agent, and

(b) the use by the other person referred to in paragraph (a) is intended to assist the business of the first person referred to in that paragraph.

Online marketplace services

6.1   (1) For the purposes of this Act, an online marketplace service is any service described in subsection (2) that is

(a) provided by an online marketplace facilitator, or by an agent, partner, joint venturer or associated corporation of the online marketplace facilitator, to an online marketplace seller, and

(b) related to

(i) an online marketplace seller's sale, provision or lease of tangible personal property, software or services, other than legal services, or

(ii) an online marketplace seller's offer to sell, provide or lease tangible personal property, software or services, other than legal services,

through an online marketplace operated, owned or controlled or jointly operated, owned or controlled by the online marketplace facilitator.

(2) For the purposes of subsection (1), the following services are online marketplace services:

(a) the listing of tangible personal property, software or services, other than legal services, for sale, lease or provision, as applicable;

(b) advertising or promotion;

(c) customer service;

(d) storage;

(e) the fulfillment of orders or bookings;

(f) the collection or facilitation of payment, either directly or indirectly, or transmission of the payment to the online marketplace seller;

(g) accepting or assisting with cancellations, changes, returns or exchanges of tangible personal property, software or services, other than legal services;

(h) other services to facilitate an online marketplace seller's sale, provision or lease of tangible personal property, or sale or provision of software or services, other than legal services.

How tax is to be calculated

7   (1) The tax imposed under this Act must be

(a) calculated separately on every sale or lease of tangible personal property or every sale of software or a taxable service, and

(b) computed to the nearest cent, with 1/2 cent counted as one cent.

(2) For the purposes of subsection (1) (a), if 2 or more items of tangible personal property are sold or leased on the same occasion or as part of one transaction and the items are subject to tax imposed under this Act at the same rate, the total of the sales or leases is deemed to be one sale or lease.

(3) For the purposes of subsection (1) (a), if 2 or more items of software are sold on the same occasion or as part of one transaction and the items are subject to tax imposed under this Act at the same rate, the total of the sales is deemed to be one sale.

(4) For the purposes of subsection (1) (a), if 2 or more taxable services are sold on the same occasion or as part of one transaction and the taxable services are subject to tax imposed under this Act at the same rate, the total of the sales is deemed to be one sale.

Liability of other persons

8   (1) If there is more than one purchaser of tangible personal property, software or a taxable service subject to tax under this Act, each purchaser is jointly and severally liable for the tax.

(2) If there is more than one lessee of tangible personal property subject to tax under this Act, each lessee is jointly and severally liable for the tax.

Registration number of principal

8.1   If a person acts as agent of a principal who is a registrant, a reference to the person's registration number is a reference to the registration number of the principal.

Purchase price of tangible personal property

9   For the purposes of this Act, the purchase price of tangible personal property is as follows:

(a) subject to paragraphs (b) to (f), the purchase price of the tangible personal property under section 10 [original purchase price of tangible personal property];

(b) subject to paragraphs (c) to (f), if section 22 (1) [reduced purchase price] applies in respect of the purchase, the purchase price of the tangible personal property under that section;

(c) subject to paragraphs (d) to (f), if section 23 [purchase price if coupon accepted] applies in respect of the purchase, the purchase price of the tangible personal property under that section;

(d) subject to paragraphs (d.1) to (f), if section 24 [purchase price if trade-in allowed on purchase of tangible personal property] applies in respect of the sale, the purchase price of the tangible personal property under that section;

(d.1) subject to paragraphs (d.2) to (f), if section 26 [purchase price if bundled purchase] applies in respect of the tangible personal property, the purchase price of the tangible personal property under that section;

(d.2) subject to paragraphs (e) and (f), if section 16 [purchase price of promotional material acquired or received by promotional distribution] applies in respect of the tangible personal property, the purchase price of the tangible personal property under that section;

(e) subject to paragraph (f), if section 25 [depreciated purchase price of tangible personal property] applies in respect of the tangible personal property, the purchase price of the tangible personal property under that section;

(f) if the tangible personal property is a modified motor vehicle, the purchase price of the modified motor vehicle under paragraphs (a) to (e) less that portion of the price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to

(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or

(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability.

Original purchase price of tangible personal property

10   (1) For the purposes of this Act and subject to this section, the purchase price of tangible personal property is equal to the total value of the consideration that the seller or person from whom the tangible personal property passes accepts as the price or on account of the price of the tangible personal property covered by the sale.

(2) Without limiting subsection (1), for the purposes of this Act, the purchase price of tangible personal property includes the following:

(a) a price in money accepted by the seller or person from whom the tangible personal property passes as the price or on account of the price of the tangible personal property covered by the sale;

(b) the value of services accepted by the seller or person from whom the tangible personal property passes as the price or on account of the price of the tangible personal property covered by the sale;

(c) the value of the tangible personal property or software exchanged or acquired by the seller or person from whom the tangible personal property passes as the price or on account of the price of the tangible personal property covered by the sale;

(d) in the case of tangible personal property that is repossessed, the value of the tangible personal property;

(e) any charges for

(i) transportation or delivery of the tangible personal property sold, or

(ii) interest, finance, service, customs and excise charges in relation to the tangible personal property sold

that are incurred at or before the time that title to the tangible personal property covered by the sale passes under that sale, whether or not those charges are shown separately on 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;

(f) if the tangible personal property is purchased, manufactured, processed or otherwise acquired outside British Columbia and subsequently brought or sent into or received in British Columbia for use or consumption in British Columbia, the costs and expenses incurred by the user, or by a person who is not a BC resident and who brought or sent into British Columbia, or received delivery of in British Columbia, the tangible personal property, before the use of the tangible personal property in British Columbia, including

(i) costs and expenses for materials, labour and other manufacturing and processing costs and expenses, and

(ii) costs and expenses for service, customs, excise and transportation;

(f.1) in relation to the purchase of a boat, the total value of the consideration that is payable by the purchaser for any property that, at or before the time that title to the boat covered by the sale passes under that sale, is, or is intended to be, attached to, stored in or used in connection with the operation of the boat, whether or not shown separately on any record of the sale or billed separately;

(g) in relation to the purchase of ready-mixed concrete that is to be delivered by or on behalf of the seller to the place where the purchaser intends to use the ready-mixed concrete, the total value of the consideration that is payable by the purchaser to have the ready-mixed concrete delivered to that place;

(h) any charge, including a royalty or licence fee, relating to

(i) the use of the tangible personal property, or

(ii) the use of knowledge required to use the tangible personal property,

whether incurred before, at or after the time that title to the tangible personal property covered by the sale passes under that sale;

(i) any charge relating to a warranty made with respect to the tangible personal property, or any charge relating to the maintenance of or service to the tangible personal property, that the purchaser must pay or agree to pay in order to obtain title to the tangible personal property covered by the sale, whether or not those charges are shown separately on any record of the sale or billed separately;

(j) any tax imposed under the Tobacco Tax Act, whether or not shown separately on any record of sale or billed separately.

(3) The purchase price of tangible personal property determined in accordance with subsection (2) (f) does not include taxes imposed under Part IX of the Excise Tax Act.

(4) The purchase price of tangible personal property does not include taxes imposed under the Select Luxury Items Tax Act (Canada).

Purchase price of motor vehicles

10.01   (1) Despite section 9, unless this section does not apply under subsection (4) of this section, the purchase price of a motor vehicle, for the purposes of this Act, is determined in accordance with this section.

(2) Subject to subsection (3), if the average wholesale value of a motor vehicle is greater than the designated purchase price, the purchase price of the motor vehicle is the average wholesale value.

(3) If, at the time an application is made for the registration of the motor vehicle under the vehicle registration legislation,

(a) a person provides, to the Insurance Corporation of British Columbia, the appraised value in a form and containing information acceptable to the director, and

(b) the appraised value and the designated purchase price are each less than the average wholesale value,

then the purchase price is the greater of the appraised value and the designated purchase price.

(4) This section does not apply in relation to the following:

(a) a motor vehicle if the average wholesale value cannot be determined in accordance with the regulations;

(b) a motor vehicle if the designated purchase price is equal to or greater than the average wholesale value;

(c) a modified business vehicle;

(d) a modified motor vehicle;

(e) a motor vehicle that is subject to the application of section 24 [purchase price if trade-in allowed on purchase of tangible personal property];

(f) a motor vehicle if tax is not paid or payable, in relation to the purchase of the motor vehicle, to the Insurance Corporation of British Columbia under this Act;

(g) a multijurisdictional vehicle;

(h) a motor vehicle purchased from a registrant that must levy and collect tax, in relation to the purchase of the motor vehicle, under section 179 (1) [collection and remittance of tax by collector] of this Act;

(i) a motor vehicle acquired at a sale in Canada that is a taxable supply by a registrant under Part IX of the Excise Tax Act.

Original purchase price of certain vehicles

10.1   (1) For the purposes of paragraph (a) of the definition of "original purchase price", the purchase price of a passenger vehicle, other than a modified business vehicle or a modified motor vehicle that is a passenger vehicle, is as follows:

(a) subject to paragraphs (b) and (c), the purchase price of the passenger vehicle under section 10 [original purchase price of tangible personal property];

(b) subject to paragraph (c), if section 22 (1) [reduced purchase price] applies in respect of the purchase, the purchase price of the passenger vehicle under that section;

(c) if section 23 [purchase price if coupon accepted] applies in respect of the purchase, the purchase price of the passenger vehicle under that section;

(d) despite paragraphs (a) to (c) and subject to paragraphs (e) and (f), if the average wholesale value is greater than the purchase price determined under paragraphs (a) to (c), the purchase price is the average wholesale value;

(e) despite paragraphs (a) to (c) and subject to paragraph (f), if, at the time an application is made for the registration of the passenger vehicle under the vehicle registration legislation,

(i) a person provides, to the Insurance Corporation of British Columbia, the appraised value in a form and containing information acceptable to the director, and

(ii) the appraised value and the purchase price under paragraph (a), (b) or (c) are each less than the average wholesale value,

then the purchase price is the greater of the appraised value and the purchase price under paragraph (a), (b) or (c);

(f) paragraphs (d) and (e) do not apply in relation to a passenger vehicle described under section 10.01 (4).

(2) For the purposes of paragraph (a.1) of the definition of "original purchase price", the purchase price of a modified business vehicle is as follows:

(a) subject to paragraphs (b) and (c), the purchase price of the modified business vehicle under section 10 [original purchase price of tangible personal property] less the portion of that purchase price that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle";

(b) subject to paragraph (c), if section 22 (1) [reduced purchase price] applies in respect of the purchase, the purchase price of the modified business vehicle under that section less the portion of that purchase price that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle";

(c) if section 23 [purchase price if coupon accepted] applies in respect of the purchase, the purchase price of the modified business vehicle under that section less the portion of that purchase price that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle".

(3) For the purposes of paragraph (a.2) of the definition of "original purchase price", the purchase price of a modified motor vehicle that is a passenger vehicle is as follows:

(a) subject to paragraphs (b) and (c), the purchase price of the modified motor vehicle under section 10 [original purchase price of tangible personal property] less the portion of that purchase price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to

(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or

(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability;

(b) subject to paragraph (c), if section 22 (1) [reduced purchase price] applies in respect of the purchase, the purchase price of the modified motor vehicle under that section less the portion of that purchase price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to

(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or

(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability;

(c) if section 23 [purchase price if coupon accepted] applies in respect of the purchase, the purchase price of the modified motor vehicle under that section less the portion of that purchase price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to

(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or

(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability.

Purchase price of tangible personal property related to affixed machinery and improvements to real property

11   (1) Despite sections 9 and 10, for the purposes of section 80 (2), the purchase price of tangible personal property is equal to the greater of the following:

(a) the purchase price payable by the contractor for the tangible personal property;

(b) the purchase price of the tangible personal property set out in the agreement referred to in section 79 (1) (c) or (2) (c).

(2) Despite sections 9 and 10, for the purposes of section 80.3 (2), the purchase price of tangible personal property is equal to the greater of the following:

(a) the purchase price payable by the contractor for the tangible personal property;

(b) the purchase price of the tangible personal property set out in the agreement referred to in section 80.2 (1) (d).

(3) Despite sections 9 and 10, for the purposes of section 80.6 (2), the purchase price of tangible personal property is equal to the greater of the following:

(a) the purchase price payable by the contractor for the tangible personal property;

(b) the purchase price of the tangible personal property set out in the agreement referred to in section 80.5 (6) (a).

Lease price of tangible personal property

12   For the purposes of this Act, the lease price of tangible personal property is as follows:

(a) subject to paragraphs (b) to (e), the lease price of the tangible personal property under section 13;

(b) subject to paragraphs (c) to (e), if section 22 (2) [reduced lease price] applies in respect of the lease, the lease price of the tangible personal property under that section;

(c) subject to paragraphs (d) and (e), if section 23 [lease price if coupon accepted] applies in respect of the lease, the lease price of the tangible personal property under that section;

(d) if the tangible personal property is a modified motor vehicle that is leased, at the time the lease is entered into, for a period of one year or more, the lease price of the modified motor vehicle under paragraphs (a) to (c) and (e) less that portion of the price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to

(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or

(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability;

(e) if section 26.2 [lease price if bundled lease] applies in respect of the lease, the lease price of the tangible personal property under that section.

Original lease price of tangible personal property

13   (1) For the purposes of this Act and subject to this section, the lease price of tangible personal property is equal to the total value of the consideration accepted by the person leasing the tangible personal property to the lessee for the right to use the tangible personal property.

(2) Without limiting subsection (1), for the purposes of this Act, the lease price of tangible personal property includes the following:

(a) any payment or consideration or part of a payment or consideration that is, or is expressed to be, a licence fee or royalty fee;

(b) any payment or consideration, in addition to those made for rental periods, by a lessee to a person granting a lease for the right to use the tangible personal property, including a down payment;

(c) any payment or consideration, including a membership fee, that is in addition to payments or consideration for rental periods, a substantial benefit of which is a reduction in the lease price of the tangible personal property;

(d) any payment or consideration, or part of a payment or consideration, that is based or calculated on a measure of the use made by the lessee of the tangible personal property;

(e) if the tangible personal property is leased outside British Columbia and subsequently brought or sent into or received in British Columbia for use in British Columbia, the charges to the lessee for customs, excise, transportation, service and other similar costs incurred by the lessee before the lessee uses the tangible personal property in British Columbia;

(f) in respect of a transaction that is in part a lease of tangible personal property under which the lessee is given the right or authority to exhibit a motion picture to others, the total value of the consideration that

(i) is paid by the lessee to the person with whom the exhibitor entered into the transaction, and

(ii) is not otherwise included under this section in the lease price of the tangible personal property;

(g) any payment or consideration, or part of a payment or consideration, relating to

(i) a warranty made with respect to the tangible personal property, or

(ii) the maintenance of or service to the tangible personal property

that must be paid under the lease and that is not otherwise included under this section in the lease price of the tangible personal property.

(3) If an amount of a payment, consideration or charge referred to in subsection (1) or (2) is not attributable to a rental period under a lease, the amount is to be attributed equally across all rental periods under the lease for the purposes of the following sections:

(a) section 41 [tax if leased property used in British Columbia during rental period];

(b) section 45 [refund for leased property used outside British Columbia];

(c) section 61 [tax if sale and lease-back of conveyance];

(d) section 61.1 [tax if sale and lease-back of conveyance for which tax paid under former Act];

(e) section 62 [tax if leased conveyance used in British Columbia];

(f) section 82.01 [tax if leased property used for new purpose].

(4) The lease price of tangible personal property determined in accordance with subsection (2) (e) does not include taxes imposed under Part IX of the Excise Tax Act.

(5) The lease price of tangible personal property does not include taxes imposed under the Select Luxury Items Tax Act (Canada).

Purchase price of software

14   For the purposes of this Act, the purchase price of software is as follows:

(a) subject to paragraphs (b) to (e), the purchase price of the software under section 15;

(b) subject to paragraphs (c) to (e), if section 22 (3) [reduced purchase price] applies in respect of the purchase, the purchase price of the software under that section;

(c) subject to paragraphs (d) and (e), if section 23 [purchase price if coupon accepted] applies in respect of the purchase, the purchase price of the software under that section;

(d) subject to paragraph (e), if section 26 [purchase price if bundled purchase] applies in respect of the software, the purchase price of the software under that section;

(e) if section 16 [purchase price of promotional material acquired or received by promotional distribution] applies in respect of the software, the purchase price of the software under that section.

Original purchase price of software

15   (1) For the purposes of this Act, the purchase price of software is equal to the total value of the consideration accepted by the seller or person from whom the software is acquired as the price or on account of the price of the software.

(2) Without limiting subsection (1), for the purposes of this Act, the purchase price of software includes the following accepted by the seller or person from whom the software is acquired as the price or on account of the price of the software:

(a) a price in money;

(b) the value of services rendered;

(c) the value of the software or tangible personal property exchanged or acquired by the seller or person from whom the software passes as the price or on account of the price of the software covered by the sale;

(c.1) in the case of software that is repossessed, the value of the software;

(d) any charge, including a royalty or licence fee, relating to

(i) the use of the software, or

(ii) the use of knowledge required to use the software,

whether incurred before or after the time that the software is acquired;

(e) any payment or consideration or part of a payment or consideration that is, or is expressed to be, a down payment;

(f) any payment or consideration, including a membership fee, a substantial benefit of which is a reduction in the purchase price of the software;

(g) any payment or consideration, or part of a payment or consideration, that is based or calculated on a measure of the use made of the software;

(h) any charge relating to a warranty made with respect to the software, or any charge relating to the maintenance of or service to the software, that the purchaser must pay or agree to pay in order to obtain the software covered by the sale, whether or not those charges are shown separately on any record of the sale or billed separately.

Purchase price of promotional material in promotional sale

16   (0.1) In this section, "initial price" means the following:

(a) in relation to tangible personal property, the purchase price of the tangible personal property under section 9 (a) to (d.1);

(b) in relation to software, the purchase price of the software under section 14 (a) to (d);

(c) in relation to a telecommunication service, the purchase price of the telecommunication service under section 17 (a) to (d).

(1) For the purposes of this Act, in relation to promotional material that is provided by way of promotional sale by a promotional distributor, the promotional distributor's purchase price of the promotional material is equal to the amount by which the initial price of the promotional material paid by the promotional distributor exceeds the amount of consideration specifically provided for the promotional material by the person to whom that promotional material is provided.

(2) For the purposes of this Act, in relation to promotional material that is received by way of promotional sale, the recipient's purchase price of the promotional material is equal to the amount of any consideration specifically provided for the promotional material by the person to whom that promotional material is provided.

Purchase price of taxable service

17   For the purposes of this Act, the purchase price of a taxable service is as follows:

(a) subject to paragraphs (b) to (e), the purchase price of the taxable service under section 18 [related service], 19 [accommodation], 20 [legal services], 21 [telecommunication service] or 21.1 [online marketplace service];

(b) subject to paragraphs (c) to (e), if section 22 (4) [reduced purchase price] applies in respect of the purchase, the purchase price of the taxable service under that section;

(c) subject to paragraphs (d) and (e), if section 23 [purchase price if coupon accepted] applies in respect of the purchase, the purchase price of the taxable service under that section;

(d) subject to paragraph (e), if section 26 [purchase price if bundled purchase] applies in respect of the taxable service, the purchase price of the taxable service under that section;

(e) if section 16 [purchase price of telecommunication service acquired or received by promotional distribution] applies in respect of the telecommunication service, the purchase price of the telecommunication service under that section.

Original purchase price of related service

18   (1) For the purposes of this Act, the purchase price of a related service is equal to the total value of the consideration accepted by the seller of the related service or person from whom the related service is acquired as the price or on account of the price of the related service.

(2) Without limiting subsection (1), for the purposes of this Act, the purchase price of a related service includes a price in money and the value of services rendered.

Original purchase price of accommodation

19   (1) For the purposes of this Act, the purchase price of accommodation is equal to the total value of the consideration accepted by the seller of the accommodation or person from whom the accommodation is acquired as the price or on account of the price of the accommodation.

(2) Without limiting subsection (1), for the purposes of this Act, the purchase price of accommodation includes the following accepted by the seller of the accommodation or person from whom the accommodation is acquired as the price or on account of the price of the accommodation:

(a) a price in money;

(b) the value of services rendered.

(3) Despite subsection (1), if accommodation is purchased as part of a combination of accommodation, meals and other services purchased for a single price, for the purposes of this Act, the purchase price of the accommodation is the amount attributed to the purchase of the accommodation in accordance with the regulations.

Original purchase price of legal services

20   (1) For the purposes of this Act, the purchase price of legal services is equal to the total value of the consideration provided by the purchaser for the provision of the legal services.

(2) Without limiting subsection (1), for the purposes of this Act, the purchase price of legal services includes

(a) the fees and charges, other than those prescribed as excluded,

(b) disbursements for legal research or secretarial and other support services, and

(c) other prescribed disbursements

that are billed or otherwise charged to a purchaser for or in relation to the legal services.

Original purchase price of telecommunication service

21   (1) For the purposes of this Act, the purchase price of a telecommunication service is equal to the total value of the consideration accepted by the seller or person from whom the telecommunication service is acquired as the price or on account of the price of the telecommunication service.

(2) Without limiting subsection (1), for the purposes of this Act, the purchase price of a telecommunication service includes the following:

(a) sign-up charges;

(b) access charges;

(c) airtime charges;

(d) usage charges;

(e) service charges;

(f) any charge, including a royalty or licence fee, relating to

(i) the use of the telecommunication service, or

(ii) the use of knowledge required to use the telecommunication service,

whether incurred before or after the time that the telecommunication service is acquired;

(g) in respect of a transaction that is in part an acquisition of the right or authority to exhibit a motion picture to others, the total value of the consideration that

(i) is paid to the person with whom the exhibitor entered into the transaction, and

(ii) is not otherwise included under this section in the purchase price of the telecommunication service.

Original purchase price of online marketplace service

21.1   (1) For the purposes of this Act, the purchase price of an online marketplace service is equal to the total value of the consideration accepted by the online marketplace facilitator or person from whom the online marketplace service is acquired as the price or on account of the price of the online marketplace service.

(2) Without limiting subsection (1), the purchase price of an online marketplace service includes the following accepted by the online marketplace facilitator or person from whom the online marketplace service is acquired as the price or on account of the price of the online marketplace service:

(a) a price in money;

(b) the value of services rendered.

Reduced purchase price or lease price

22   (1) If, at or before the time of sale,

(a) a seller offers to a purchaser a reduction in the purchase price of the tangible personal property under section 9 (a), and

(b) the conditions of the reduction, if any, have been met by the purchaser,

for the purposes of this Act, the purchase price of the tangible personal property is equal to the purchase price of the tangible personal property under section 9 (a) less the amount of the reduction provided by the seller.

(2) If, at or before the time a lease is entered into,

(a) a person offers to a lessee a reduction in the original lease price of tangible personal property, and

(b) the conditions of the reduction, if any, have been met by the lessee,

for the purposes of this Act, the lease price of the tangible personal property is equal to the original lease price of the tangible personal property less the amount of the reduction provided by the person.

(3) If, at or before the time of sale,

(a) a seller offers to a purchaser a reduction in the original purchase price of software, and

(b) the conditions of the reduction, if any, have been met by the purchaser,

for the purposes of this Act, the purchase price of the software is equal to the original purchase price of the software less the amount of the reduction provided by the seller.

(4) If, at or before the time of sale,

(a) a seller offers to a purchaser a reduction in the original purchase price of a taxable service, and

(b) the conditions of the reduction, if any, have been met by the purchaser,

for the purposes of this Act, the purchase price of the taxable service is equal to the original purchase price of the taxable service less the amount of the reduction provided by the seller.

Purchase price or lease price if coupon accepted

23   (1) In this section:

"coupon" does not include a gift card or gift certificate;

"initial price" means the following:

(a) in relation to a purchase of tangible personal property, the purchase price of the tangible personal property under section 9 (a) or (b);

(b) in relation to a lease of tangible personal property, the lease price of the tangible personal property under section 12 (a) or (b);

(c) in relation to software, the purchase price of the software under section 14 (a) or (b);

(d) in relation to a taxable service, the purchase price of the taxable service under section 17 (a) or (b).

(2) If a seller or a person leasing tangible personal property to a lessee accepts, as consideration for a purchase or lease of tangible personal property or a purchase of software or a taxable service, a rebate offer or coupon that entitles the purchaser or lessee to a reduction in the price of the purchase or lease of the tangible personal property or the price of the software or taxable service equal to an amount specified in or provided for by the rebate offer or coupon, and the seller or the person leasing tangible personal property can reasonably expect to be paid an amount for the acceptance of the rebate offer or the redemption of the coupon by another person, for the purposes of this Act,

(a) the purchase price of the tangible personal property, software or taxable service is equal to the initial price of the tangible personal property, software or taxable service as if the rebate offer or coupon were not accepted, and

(b) the lease price of the tangible personal property is equal to the initial price for the lease of the tangible personal property as if the rebate offer or coupon were not accepted.

(3) Despite subsection (2), if a seller accepts, as consideration for a purchase of a motor vehicle, a rebate offer or coupon from the manufacturer of the motor vehicle that entitles the purchaser to a reduction in the price of the motor vehicle equal to an amount specified in or provided for by the rebate offer or coupon, for the purposes of this Act, the purchase price of the motor vehicle is equal to the initial price of the motor vehicle less the amount specified in or provided for by the rebate offer or coupon.

(4) If a seller or a person leasing tangible personal property to a lessee accepts, as consideration for a purchase or lease of tangible personal property or a purchase of software or a taxable service, a rebate offer or coupon that entitles the purchaser or lessee to a reduction in the price of the purchase or lease of the tangible personal property or the price of the software or taxable service equal to an amount specified in or provided for by the rebate offer or coupon, and the seller or the person leasing tangible personal property to the lessee can reasonably expect not to be paid an amount for the acceptance of the rebate offer or the redemption of the coupon by another person, for the purposes of this Act,

(a) the purchase price of the tangible personal property, software or taxable service is equal to the initial price of the tangible personal property, software or taxable service less the amount specified in or provided for by the rebate offer or coupon, and

(b) the lease price of the tangible personal property is equal to the initial price of the tangible personal property less the amount specified in or provided for by the rebate offer or coupon.

Purchase price if trade-in allowed on purchase of tangible personal property

24   (1) In this section:

"applicable tax" means a tax imposed in relation to tangible personal property under any of the following:

(a) this Act;

(b) the Consumption Tax Rebate and Transition Act;

(c) the Social Service Tax Act;

(d) section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act;

"initial price", in relation to tangible personal property, means the purchase price of the tangible personal property under section 9 (a) to (c).

(2) Subsection (3) does not apply if the tangible personal property sold or the tangible personal property accepted on account of the property sold is a multijurisdictional vehicle.

(3) If, in relation to a sale in British Columbia of tangible personal property, tangible personal property on which the purchaser has previously paid an applicable tax or that was exempt from an applicable tax is accepted at the time of sale by the seller as consideration on account of the price of the tangible personal property sold, for the purposes of this Act, the purchase price of the tangible personal property sold is the amount equal to the initial price of the tangible personal property sold less the amount of the credit allowed for the tangible personal property accepted on account of the price of the tangible personal property sold.

(4) If a motor vehicle on which a person referred to in section 49 (5) [tax if tangible personal property brought into British Columbia for use] has previously paid an applicable tax or that was exempt from an applicable tax is accepted at the time of sale of a motor vehicle to which that section applies by the seller as consideration on account of the price of the motor vehicle sold, for the purposes of section 49 (7.1) or (8), the purchase price of the motor vehicle sold is the amount equal to the initial price of the motor vehicle sold less the amount of the credit allowed for the motor vehicle accepted on account of the price of the motor vehicle sold.

Depreciated purchase price of tangible personal property

25   (1) Subject to subsection (3), this section applies in respect of prescribed tangible personal property that becomes subject to tax under any of the following sections:

(a) section 49 [tax if tangible personal property brought into British Columbia for use];

(a.1) section 50 [tax on registration of vehicle brought into British Columbia];

(b) section 51 [tax if tangible personal property brought into British Columbia for temporary use];

(b.1) section 51.1 [tax if tangible personal property no longer for temporary use];

(c) section 52 [tax if tangible personal property brought into British Columbia by non-residents];

(d) section 63 [tax if conveyance brought into and used in British Columbia];

(e) [Repealed 2013-1-151.]

(f) section 72 [tax if vehicle ceases to be multijurisdictional];

(f.1) section 72.1 [tax if transferred vehicle ceases to be multijurisdictional];

(f.2) section 80.4 [tax if change in use of tangible personal property used to improve real property];

(g) section 82 [tax if property used for new purpose];

(g.1) section 82.1 [tax on parts or material if property containing parts or material used for new purpose];

(g.2) section 82.3 [tax if change in use of vehicle, boat or aircraft exempt from tax under Consumption Tax Rebate and Transition Act];

(h) section 83 [tax if change in use of property acquired for lease];

(i) section 84 [tax if change in use of resulting tangible personal property];

(j) section 85 [tax if change in use of prototype];

(k) section 86 [tax if change in use of property for which refund received under taxation agreement].

(2) For the purposes of this Act, the purchase price of the prescribed tangible personal property to which this section applies is the greater of the following amounts:

(a) the depreciated value, determined in accordance with the regulations, of the prescribed tangible personal property,

(i) in the case of section 49, 50, 51, 52 or 63, on the entry date of the tangible personal property,

(ii) in the case of section 51.1, on the date the tangible personal property is used or allowed to be used in British Columbia for a purpose other than for temporary use,

(iii) in the case of section 72 or 72.1, on the date the vehicle is licensed for use solely within British Columbia,

(iv) in the case of section 80.4, 82, 82.1 or 82.3, on the date the tangible personal property is subsequently used or allowed to be used as referred to in section 80.4 (1) (c), 82 (1) (b), 82.1 (1) (b) or 82.3 (2) (b),

(v) in the case of section 83, on the date the tangible personal property subsequently ceases to be capitalized as lease inventory as referred to in section 83 (1) (b),

(vi) in the case of section 84, on the date the person to whom the section applies first becomes a user of the tangible personal property,

(vii) in the case of section 85, on the earliest of the following dates:

(A) the date the person to whom the section applies first becomes a user of the prototype or copy of the prototype;

(B) the date the consideration for use of the prototype or copy of the prototype is paid;

(C) the date the consideration for use of the prototype or copy of the prototype becomes due, and

(viii) in the case of section 86, on the date the tangible personal property is subsequently used or allowed to be used as referred to in section 86 (1) (b);

(b) 50% of the amount that would be the purchase price of the prescribed tangible personal property but for this section.

(3) This section does not apply if the tangible personal property becomes subject to tax under section 49, 51, 51.1, 52, 63, 72, 72.1, 82, 83, 84, 85 or 86 less than 15 days after the date of purchase.

Purchase price if bundled purchase

26   (1) In this section, "initial price" means the following:

(a) in relation to a taxable component that is tangible personal property, the purchase price of the tangible personal property under section 9 (a) to (d);

(b) in relation to a taxable component that is software, the purchase price of the software under section 14 (a) to (c);

(c) in relation to a taxable component that is a taxable service, the purchase price of the taxable service under section 17 (a) to (c).

(2) Subject to sections 19 (3) and 26.1, this section applies if a taxable component is sold or provided with a non-taxable component for a single price.

(3) Subject to subsections (4) and (6), for the purposes of this Act, the purchase price of a taxable component is equal to the fair market value of the taxable component.

(4) Subject to subsections (4.1) and (6), for the purposes of this Act, the purchase price of a taxable component is equal to the initial price accepted by the seller, or the person from whom the taxable component passes or is acquired, for all the taxable and non-taxable components sold or provided for the single price if

(a) the fair market value of the taxable component is greater than 90% of the single price and the single price is less than $500, or

(b) the non-taxable component is not ordinarily available for sale separate from the taxable component or is not ordinarily provided separate from the taxable component for a price.

(4.1) Subsection (4) (b) does not apply in relation to software if

(a) the software is the only taxable component sold or provided with a non-taxable component for a single price, and

(b) the software is provided

(i) to a purchaser as part of the purchaser's participation in a prescribed program or activity, and

(ii) only to participants of the program or activity by the person offering that program or activity.

(5) Subsection (6) applies in relation to accommodation if

(a) the accommodation is the only taxable component sold or provided with a meal for a single price, and

(b) the meal is the only non-taxable component sold or provided with that accommodation.

(6) For the purposes of this Act, the purchase price of accommodation to which this subsection applies is equal to the amount attributed to the purchase of the accommodation in accordance with the regulations.

Food or other tangible personal property sold with beverages

26.1   (1) This section applies if tangible personal property, including food, is sold with

(a) a soda beverage, or

(b) access to beverages dispensed by a soda fountain, soda gun or similar equipment.

(2) For the purposes of this Act, the purchase price of a beverage referred to in subsection (1) is deemed to be the following, as applicable:

(a) if the seller offers the beverage for sale without the tangible personal property, the lesser of

(i) the ordinary purchase price of that beverage, and

(ii) the total purchase price of the tangible personal property and beverage together;

(b) if the seller offers the beverage for sale only with the tangible personal property, the lesser of

(i) 50% of the total purchase price of the tangible personal property and beverage together, and

(ii) $3.

Lease price if bundled lease

26.2   (1) Subsection (2) applies if taxable tangible personal property is leased, for a single price, together with tangible personal property that is exempt from tax under this Act or real property.

(2) For the purposes of this Act, the lease price of the taxable tangible personal property described in subsection (1) is equal to the fair market value lease price of that taxable tangible personal property.

Valuation by director

27   (1) For the purposes of subsection (2), the director may determine the fair market value of the following:

(a) tangible personal property

(i) that passes at a sale,

(ii) that is brought or sent into British Columbia,

(iii) that is delivered in British Columbia, or

(iv) to which Division 9 [Change in Use] of Part 3 applies;

(b) a lease of tangible personal property;

(c) software

(i) that passes at a sale, or

(ii) that is used in British Columbia;

(iii) [Repealed 2013-1-153.]

(d) a provision of a taxable service.

(2) If the director makes a determination under subsection (1), for the purposes of this Act, other than section 16 (2), and despite any other provision of this Act except sections 211 [appeal to minister] and 212 [appeal to court],

(a) the fair market value of the tangible personal property as determined under subsection (1) (a) of this section is deemed to be the purchase price of the tangible personal property,

(b) the fair market value of the tangible personal property as determined under subsection (1) (b) of this section is deemed to be the lease price of the tangible personal property,

(c) the fair market value of the software as determined under subsection (1) (c) of this section is deemed to be the purchase price of the software, and

(d) the fair market value of the taxable service as determined under subsection (1) (d) of this section is deemed to be the purchase price of the taxable service.

(3) For the purposes of paragraph (m) of the definition of "sale" and paragraph (a) (ix) of the definition of "use", the director may determine whether tangible personal property or a type of tangible personal property has a nominal value.

When tax is payable in respect of a purchase or lease

28   (1) In this section, "relevant provision" means any of the following:

(a) section 37 [tax on purchase], except in relation to tax imposed under section 37 in accordance with section 88 [tax if leased tangible personal property becomes part of real property];

(b) section 39 [tax on leases];

(c) section 43 [additional tax on lease of passenger vehicle];

(d) section 49 [tax if tangible personal property brought into British Columbia for use];

(e) section 52 [tax if tangible personal property brought into British Columbia by non-residents];

(f) section 80 [tax on tangible personal property used to improve real property if contractor exempt];

(f.1) section 89 [tax on acquisition of eligible tangible personal property];

(g) section 92 [tax on purchase of energy product];

(h) section 93 [tax if energy product brought into British Columbia for use];

(h.1) section 98 (1) [liquor sold under liquor permit];

(i) section 99 (1), (2) or (3) [tax on acquisition of exclusive product by independent sales contractor];

(j) section 101 [tax on reusable containers];

(k) section 105 [tax on software];

(l) [Repealed 2013-1-154.]

(l.1) section 112 [tax on purchase of software by small seller];

(m) section 116 [tax if contract for property conversion related to purchase];

(n) section 117 [tax if contract for modification of purchased property];

(o) section 119 [tax on purchase of related service provided in British Columbia];

(p) section 122 [tax on accommodation];

(q) section 123 [tax on accommodation in designated accommodation area];

(q.1) section 123.02 [tax on accommodation in designated major event accommodation area];

(r) section 126 [tax if legal services provided in British Columbia];

(s) section 127 [tax if legal services provided to British Columbia resident];

(t) section 130 [tax on telecommunication service];

(u) section 131 [tax on dedicated telecommunication service];

(v) section 134.3 [tax if online marketplace service provided in British Columbia].

(2) Subject to sections 29, 30 and 30.1, this section applies to tax imposed under a relevant provision.

(3) Tax imposed under a relevant provision is payable on the earlier of

(a) the day the consideration for the purchase or lease of tangible personal property or for the purchase of the software or taxable service is paid, and

(b) the day the consideration for the purchase or lease of tangible personal property or for the purchase of the software or taxable service becomes due.

(4) Despite subsection (3), if the consideration for a purchase or lease of tangible personal property or for a purchase of software or a taxable service is paid or becomes due on more than one day,

(a) tax under a relevant provision in respect of the purchase or lease of the tangible personal property or the purchase of the software or taxable service is payable on each day that is the earlier of the day a portion of the consideration is paid and the day that portion becomes due, and

(b) the tax that is payable on each day under paragraph (a) is to be calculated on the portion of the purchase price or lease price that is attributable to the portion of the consideration that is paid or becomes due, as applicable, on that day.

(5) Despite subsections (3) and (4), if all or any portion of the consideration for a purchase of tangible personal property has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(a) in relation to a purchase of tangible personal property by way of sale, other than a purchase described in paragraph (b), the ownership or possession of the tangible personal property is transferred to the purchaser, or

(b) in relation to a purchase of tangible personal property by way of sale under which the seller delivers the tangible personal property to the purchaser on approval, consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership of the tangible personal property or makes the tangible personal property available to any person, other than the seller,

tax under a relevant provision in respect of the purchase of the tangible personal property, calculated on the value of that consideration or portion, as applicable, is payable on that day.

(6) Subsection (5) does not apply in respect of a purchase of tangible personal property if the tangible personal property is delivered or made available to the purchaser on a continuous basis by means of a wire, pipeline or other conduit and the seller invoices the purchaser in respect of that purchase on a regular or periodic basis.

(7) If under subsection (5) tax is payable on a day and the purchase price, or any portion of the purchase price, for the purchase of the tangible personal property is not ascertainable on that day,

(a) tax calculated on the purchase price or portion, as applicable, that is ascertainable on that day is payable on that day, and

(b) tax calculated on the purchase price or portion, as applicable, that is not ascertainable on that day is payable on the day the purchase price or portion becomes ascertainable.

(8) Despite subsections (3) to (5) and (7), if a purchaser or lessee of tangible personal property or a purchaser of software or a taxable service retains, under

(a) a law of Canada, British Columbia or another province, or

(b) an agreement in writing for the construction, renovation, alteration or repair of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase or lease of the tangible personal property or the purchase of the software or taxable service pending full and satisfactory performance, or any part thereof, tax under a relevant provision, calculated on the purchase price or lease price that is attributable to that portion of the consideration, is payable on the earlier of the day that portion of that consideration is paid and the day that portion of that consideration becomes payable.

(9) Subject to subsection (10), for the purposes of this section, a deposit, whether refundable or not, given in respect of a purchase or lease of tangible personal property or a purchase of software or a taxable service is not consideration paid for the purchase or lease of the tangible personal property or the purchase of the software or taxable service unless and until the seller or lessor applies the deposit as consideration for that purchase or lease.

(10) For the purposes of this section, a deposit, whether refundable or not, given in respect of a purchase of a reusable container is not consideration paid for the purchase of the reusable container.

When tax is payable if tax not collected when consideration is paid or becomes due

29   (1) In this section, "relevant provision" has the same meaning as in section 28.

(2) Subject to section 30, if a person must pay tax imposed under a relevant provision and the tax is not levied in accordance with section 179 (1) [collection and remittance of tax by collector],

(a) the person who must pay the tax must file a taxpayer return with the director, and

(b) subject to subsection (3), the tax is payable on the last day of the month after the month in which the tax would otherwise be payable under section 28.

(3) If subsection (2) applies to a person who must pay tax imposed under section 49 [tax if tangible personal property brought into British Columbia for use], 52 [tax if tangible personal property brought into British Columbia by non-residents], 93 [tax if energy product brought into British Columbia for use] or 101 (2) [tax on reusable containers], the tax payable under section 49, 52, 93 or 101 (2) must be paid on or before the last day of the month after the month that includes the entry date of that tangible personal property.

(4) Despite subsections (2) and (3) but subject to section 30, if a registrant must pay tax imposed under a relevant provision and the tax is not levied in accordance with section 179 (1), the tax is payable on or before the prescribed date.

(5) Subject to section 30 (5), tax payable under a relevant provision by a registrant must be paid in the prescribed manner if the tax is not levied in accordance with section 179.

When tax is payable in respect of vehicles

30   (1) Subsection (1.1) applies in relation to tax imposed in respect of a vehicle under

(a) section 37 [tax on purchase], 49 [tax if tangible personal property brought into British Columbia for use] or 52 [tax if tangible personal property brought into British Columbia by non-residents] if the tax is not levied in accordance with section 179 (1) [collection and remittance of tax by collector], or

(b) section 100 (1) [tax on gift of vehicle, boat or aircraft given in British Columbia] if the tax is not levied in accordance with section 179 (1.3).

(1.1) Tax imposed in respect of a vehicle to which this subsection applies is payable at or before, or on or before, the earliest of the following:

(a) the time that an application is made for the registration of the vehicle under the vehicle registration legislation;

(b) if the tax is payable by a person who is not a registrant, the last day of the month after the month,

(i) in the case of section 37, in which the vehicle is purchased at a sale in British Columbia,

(ii) in the case of section 49 or 52, that includes the entry date of the vehicle, and

(iii) in the case of section 100 (1), in which the person receives the gift of the vehicle;

(c) if the tax is payable by a registrant, on or before the prescribed date.

(2) Tax imposed under section 40 [tax on motor vehicle leased outside British Columbia and registered for use in British Columbia], 50 [tax on registration of vehicle brought into British Columbia] or 100 (1.3) [tax on gift of vehicle, boat or aircraft given in British Columbia] is payable at the time that an application is made for the registration of the vehicle under the vehicle registration legislation.

(3) If a person must pay tax imposed under section 37, 40, 49, 50, 52 or 100 in respect of a vehicle and, under subsection (1.1) (a) or (2) of this section, the tax is payable at the time that an application is made for the registration of the vehicle under the vehicle registration legislation, the person must

(a) pay the tax to the Insurance Corporation of British Columbia, and

(b) provide to the Insurance Corporation of British Columbia information in a form acceptable to the director.

(4) If a person must pay tax imposed under section 37, 49, 52 or 100 in respect of a vehicle and the tax is payable in accordance with subsection (1.1) (b) of this section, the person must file a taxpayer return with the director.

(5) Tax payable under section 37, 49, 52 or 100 (1) by a registrant must be paid in the prescribed manner if the tax is not levied in accordance with section 179.

(6) Subsection (7) applies in relation to a person who must pay tax imposed under section 37, 49, 50, 52 or 100 in respect of a vehicle if the person alleges

(a) that the tax has been levied in accordance with section 179 in respect of the vehicle,

(b) that the tax has been paid in accordance with subsection (1.1) (b) of this section, or

(c) that the person is exempt from paying tax imposed under those sections.

(7) If this subsection applies in relation to a person described in subsection (6), the person must nevertheless pay tax imposed under section 37, 49, 50, 52 or 100 and the Insurance Corporation of British Columbia must nevertheless levy and collect the tax unless the Insurance Corporation of British Columbia obtains from that person, at or before the time the tax is payable,

(a) a declaration in a form acceptable to the director, if required by the regulations,

(b) any information or document required by the regulations, and

(c) any information or document required by the director.

When tax is payable in respect of promotional material

30.1   (1) If a collector sells tangible personal property, software or a telecommunication service to a person who alleges that the tangible personal property, software or telecommunication service will be used for promotional sale, the person must pay tax under section 37 (1), 92 (1), 105 (1), 130 (1) or 131 (1), as applicable, and the collector must levy and collect the tax under that section unless the collector obtains, at or before the time the tax is payable,

(a) that person's registration number, or

(b) if that person does not have a registration number, a declaration in a form acceptable to the director from that person.

(2) If a collector causes tangible personal property to be delivered to a person in British Columbia who alleges that the tangible personal property will be used for promotional sale, the person must pay tax under section 49 (5), 52 (4) or 93 (3), as applicable, and the collector must levy and collect the tax under that section unless the collector obtains, at or before the time tax is payable,

(a) that person's registration number, or

(b) if that person does not have a registration number, a declaration in a form acceptable to the director from that person.

(3) If a promotional distributor must pay tax in respect of promotional material and, in accordance with subsection (1) or (2), the tax is not required to be levied and collected, the tax imposed is payable on or before the earliest of the following:

(a) if the tax is payable by a promotional distributor who is not a registrant, the last day of the month after the month in which the promotional distributor provides, by way of promotional distribution, the promotional material to another person;

(b) if the tax is payable by a promotional distributor who is a registrant, on or before the prescribed date.

(4) If a promotional distributor who is not a registrant must pay tax in respect of promotional material purchased for promotional sale and, in accordance with subsection (1) or (2), the tax is not required to be levied and collected, the promotional distributor must file a taxpayer return with the director.

(5) If a promotional distributor who is a registrant must pay tax in respect of promotional material purchased for promotional sale and, in accordance with subsection (1) or (2), the tax is not required to be levied and collected, the promotional distributor must pay the tax in the prescribed manner.

When tax is payable in respect of gifts of vehicles, boats or aircraft

31   (1) Subject to subsection (2) and section 30, if a collector gives a gift of a vehicle, boat or aircraft and the person who receives the gift must pay tax imposed under section 100 (1) in respect of that gift, the tax is payable at the time the person receives the gift.

(2) If a person must pay tax imposed under section 100 in respect of a gift of a boat or aircraft and the tax is not levied in accordance with section 179 (1.3) [collection and remittance of tax by collector],

(a) the tax is payable on the last day of the month after the month in which the person receives the gift of the boat or aircraft, and

(b) the person must file a taxpayer return with the director.

(3) Despite subsection (2), tax payable under section 100 by a registrant in respect of a gift of a boat or aircraft must be paid on or before the prescribed date and in the prescribed manner.

Tax payment agreements in relation to tangible personal property and software

32   (1) The director may, in the circumstances established by the regulations,

(a) enter into an agreement with a person who is liable to pay tax imposed under Part 3 [Taxes in Relation to Tangible Personal Property] or Part 4 [Taxes in Relation to Software], relating to the manner in which the tax is to be paid to the government, or

(b) enter into an agreement with a person

(i) who owns or operates a commercial rail service that offers, to members of the public for a fee, interprovincial or international rail transportation of passengers or goods, and

(ii) who is liable to pay tax imposed under

(A) section 116 [tax if contract for property conversion related to purchase],

(B) section 117 [tax if contract for modification of purchased property], or

(C) Division 2 [Related Services in Relation to Tangible Personal Property] of Part 5,

relating to the manner in which the tax is to be paid to the government.

(2) An agreement referred to in subsection (1) is subject to subsection (7) and the conditions established in the regulations.

(3) An agreement referred to in subsection (1) must provide for the types of tangible personal property, software or eligible taxable service to which the agreement applies and must provide for one or both of the following:

(a) subject to the regulations, the circumstances in which the person liable to pay tax must pay the tax directly to the government, instead of paying the tax to a collector in relation to

(i) a delivery in British Columbia, or a purchase or lease, of tangible personal property to which the agreement applies, or

(ii) a purchase of software or an eligible taxable service to which the agreement applies;

(b) the circumstances in which the person liable to pay tax must pay the tax on or before a date that is different from the date that the tax would otherwise be payable under this Act.

(4) Despite anything in this Act, an agreement referred to in subsection (1) may provide for the following:

(a) for the manner in which interest is calculated;

(b) for payments that are based on formulas or estimates referred to in the agreement;

(c) for such other terms and conditions that the director considers necessary or advisable for the efficient administration of this Act.

(5) If an agreement referred to in subsection (1) is entered into, despite anything in this Act but subject to the regulations and to the agreement, the person liable to pay tax must pay the tax, on or before the prescribed date and in the prescribed manner, directly to the government in relation to the tangible personal property, software or eligible taxable service to which the agreement applies.

(6) If an agreement referred to in subsection (1) is entered into, subject to the regulations, the collector is relieved of the obligation to levy and collect the tax.

(7) The director may terminate the agreement referred to in subsection (1) if the director is satisfied that the person who entered into the agreement with the director has failed to comply with this Act, the regulations or a term or condition of the agreement.

When consideration becomes due

33   (1) For the purposes of this Act, all or a portion of the consideration for a purchase or lease of tangible personal property or for a purchase of software or a taxable service becomes due on the earliest of the following:

(a) the earlier of

(i) the day the seller of the tangible personal property, software or taxable service, or the person from whom the tangible personal property is leased, 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 seller of the tangible personal property, software or taxable service, or the person from whom the tangible personal property is leased, would have, but for an undue delay, issued an invoice in respect of the sale or lease for that consideration or portion of that consideration;

(c) the day the purchaser or lessee is required under a written agreement to pay that consideration or portion of that consideration to the seller of the tangible personal property, software or taxable service or to the person from whom the tangible personal property is leased.

(2) Despite subsection (1), if tangible personal property, software or a taxable service is supplied by means of a lease, licence or similar arrangement under a written agreement, for the purposes of this Act, all or a portion of the consideration for the property, software or service becomes due on the day the purchaser or lessee is required under the agreement to pay the consideration or portion of the consideration to the seller or the person from whom the tangible personal property is leased.

(3) For the purposes of this Act, 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.

Rates of tax in relation to purchase price

34   (1) Subject to this section, the rate of tax payable under sections 37, 49 (6) (a), 51 (6), 52, 80, 80.3 to 80.6, 81 to 84, 85 and 86 on tangible personal property is 7% of the purchase price of the tangible personal property.

(2) The rate of tax payable under sections 37, 49 (6) (a), 51 (6), 52, 81, 82, 82.2, 84 and 86 on liquor is 10% of the purchase price of the liquor.

(3) Subject to subsections (3.1), (5), (6) and (6.1), the rate of tax payable under sections 37, 49 (6) (a), 50 (2) (a), 51 (6), 52, 81, 82, 82.2, 82.3, 83, 84, 85 and 86 on a vehicle, boat or aircraft is 12% of the purchase price of the vehicle, boat or aircraft.

(3.1) Subject to subsections (5), (6) and (6.1), the rate of tax payable under sections 37, 49 (6) (a), 50 (2) (a), 51 (6), 52, 81, 82, 82.2, 82.3, 83, 84, 85 and 86 on a passenger vehicle is as follows:

(a) 12% of the purchase price of the passenger vehicle, if the original purchase price is less than $125 000;

(b) 15% of the purchase price of the passenger vehicle, if the original purchase price is $125 000 or more but less than $150 000;

(c) 20% of the purchase price of the passenger vehicle, if the original purchase price is $150 000 or more.

(4) Subsections (5), (6) and (6.1) apply in relation to a vehicle, boat or aircraft if the person who must pay tax under the applicable section on the vehicle, boat or aircraft, or another person referred to in section 49 (1) (b),

(a) acquired the vehicle, boat or aircraft at a sale in Canada that is a taxable supply under Part IX [Goods and Services Tax] of the Excise Tax Act by a registrant,

(b) imported the vehicle, boat or aircraft from outside Canada, or

(c) acquired the vehicle, boat or aircraft in prescribed circumstances.

(5) Subject to subsections (6) and (6.1), the rate of tax payable under sections 37, 49 (6) (a), 50 (2) (a), 51 (6), 52 and 81 to 86 on a vehicle, boat or aircraft is 7% of the purchase price of the vehicle, boat or aircraft.

(6) The rate of tax payable under sections 37, 49 (6) (a), 50 (2) (a), 51 (6), 52 and 81 to 86 on a passenger vehicle, other than a passenger vehicle that is a zero-emission vehicle, is as follows:

(a) 7% of the purchase price of the passenger vehicle, if the original purchase price is less than $55 000;

(b) 8% of the purchase price of the passenger vehicle, if the original purchase price is $55 000 or more but less than $56 000;

(c) 9% of the purchase price of the passenger vehicle, if the original purchase price is $56 000 or more but less than $57 000;

(d) 10% of the purchase price of the passenger vehicle, if the original purchase price is $57 000 or more but less than $125 000;

(e) 15% of the purchase price of the passenger vehicle, if the original purchase price is $125 000 or more but less than $150 000;

(f) 20% of the purchase price of the passenger vehicle, if the original purchase price is $150 000 or more.

(6.1) The rate of tax payable under sections 37, 49 (6) (a), 50 (2) (a), 51 (6), 52 and 81 to 86 on a passenger vehicle that is a zero-emission vehicle is as follows:

(a) 7% of the purchase price of the zero-emission vehicle, if the original purchase price is less than $75 000;

(b) 8% of the purchase price of the zero-emission vehicle, if the original purchase price is $75 000 or more but less than $76 000;

(c) 9% of the purchase price of the zero-emission vehicle, if the original purchase price is $76 000 or more but less than $77 000;

(d) 10% of the purchase price of the zero-emission vehicle, if the original purchase price is $77 000 or more but less than $125 000;

(e) 15% of the purchase price of the zero-emission vehicle, if the original purchase price is $125 000 or more but less than $150 000;

(f) 20% of the purchase price of the zero-emission vehicle, if the original purchase price is $150 000 or more.

(7) The rate of tax payable under sections 37, 49 (6) (a), 51 (6), 52, 80, 80.3 to 80.6 and 82.2 on a manufactured mobile home is 7% of the amount equal to 50% of the purchase price of the manufactured mobile home.

(8) The rate of tax payable under sections 37, 49 (6) (a), 51 (6), 52, 80, 80.3 to 80.6 and 82.2 on a manufactured modular home is 7% of the amount equal to 55% of the purchase price of the manufactured modular home.

(8.1) The rate of tax payable under sections 37, 49 (6) (a), 51 (6), 52 and 82.2 on a portable building is 7% of the amount equal to 45% of the purchase price of the portable building.

(9) Subsections (7) to (8.1) do not apply to the following:

(a) free-standing appliances, free-standing furniture and draperies sold with a manufactured building;

(b) repair parts purchased for a manufactured building;

(c) related services provided in respect of a manufactured building.

(10) [Repealed 2017-12-71.]

(11) The rate of tax payable under sections 37, 49 (6) (a), 51 (6), 52, 81, 82, 82.01, 82.1, 82.2, 83, 84, 85 and 86 on a vapour product is 20% of the purchase price of the vapour product.

(12) The rate of tax payable under sections 37, 49 (6) (a), 51 (6), 52, 80, 80.3 to 80.6, 81 to 82.2, 83, 84, 85 and 86 on a fossil fuel combustion system is 12% of the purchase price of the fossil fuel combustion system.

Rates of tax in relation to lease price

35   (1) In this section, "tax rate value",

(a) in relation to a passenger vehicle other than a modified business vehicle or, subject to subsection (1.1), a modified motor vehicle, means, for so long as the lessor remains the owner of the passenger vehicle, the fair market value of the passenger vehicle on the first date on which the lessor leases the passenger vehicle to any person,

(b) in relation to a modified business vehicle, means, for so long as the lessor remains the owner of the modified business vehicle, the fair market value of the modified business vehicle on the first date on which the lessor leases the modified business vehicle to any person less the portion of that fair market value that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle", and

(c) subject to subsection (1.1), in relation to a modified motor vehicle that is a passenger vehicle, means, for so long as the lessor remains the owner of the modified motor vehicle, the fair market value of the modified motor vehicle on the first date on which the lessor leases the modified motor vehicle to any person less the portion of that fair market value that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to

(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or

(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability.

(1.1) If a modified motor vehicle that is a passenger vehicle is leased to a person, at the time the lease is entered into, for a period of less than one year, for the purposes of this section the tax rate value in respect of that lease of the vehicle must be determined as if the vehicle were not a modified motor vehicle.

(2) Subject to this section, the rate of tax payable under sections 39 [tax on leases], 41 [tax if leased property used in British Columbia during rental period], 82.01 [tax if leased property used for new purpose] and 102 [tax on leased property occasionally supplied with operator] on tangible personal property is 7% of the lease price of the tangible personal property.

(3) The rate of tax payable under sections 39, 41, 82.01 and 102 on a passenger vehicle, other than a passenger vehicle that is a zero-emission vehicle, is as follows:

(a) 7% of the lease price, if the tax rate value of the passenger vehicle is less than $55 000;

(b) 8% of the lease price, if the tax rate value of the passenger vehicle is $55 000 or more but less than $56 000;

(c) 9% of the lease price, if the tax rate value of the passenger vehicle is $56 000 or more but less than $57 000;

(d) 10% of the lease price, if the tax rate value of the passenger vehicle is $57 000 or more but less than $125 000;

(e) 15% of the lease price, if the tax rate value of the passenger vehicle is $125 000 or more but less than $150 000;

(f) 20% of the lease price, if the tax rate value of the passenger vehicle is $150 000 or more.

(3.1) The rate of tax payable under sections 39, 41, 82.01 and 102 on a passenger vehicle that is a zero-emission vehicle is as follows:

(a) 7% of the lease price, if the tax rate value of the zero-emission vehicle is less than $75 000;

(b) 8% of the lease price, if the tax rate value of the zero-emission vehicle is $75 000 or more but less than $76 000;

(c) 9% of the lease price, if the tax rate value of the zero-emission vehicle is $76 000 or more but less than $77 000;

(d) 10% of the lease price, if the tax rate value of the zero-emission vehicle is $77 000 or more but less than $125 000;

(e) 15% of the lease price, if the tax rate value of the zero-emission vehicle is $125 000 or more but less than $150 000;

(f) 20% of the lease price, if the tax rate value of the zero-emission vehicle is $150 000 or more.

(4) The rate of tax payable under sections 39, 41 and 82.01 on a manufactured mobile home is 7% of the amount equal to 50% of the lease price of the manufactured mobile home.

(5) The rate of tax payable under sections 39, 41 and 82.01 on a manufactured modular home is 7% of the amount equal to 55% of the lease price of the manufactured modular home.

(6) The rate of tax payable under sections 39, 41 and 82.01 on a portable building is 7% of the amount equal to 45% of the lease price of the portable building.

(7) Subsections (4) to (6) do not apply to the following:

(a) free-standing appliances, free-standing furniture and draperies leased with a manufactured building;

(b) repair parts leased for a manufactured building.

(8) The rate of tax payable under sections 39, 41 and 82.01 on a vapour product is 20% of the lease price of the vapour product.

(9) The rate of tax payable under sections 39, 41, 82.01 and 102 on a fossil fuel combustion system is 12% of the lease price of the fossil fuel combustion system.

Rates of tax in relation to gifts

36   (1) Subject to this section, the rate of tax payable under section 49 (6) (c) is 7% of the fair market value of the tangible personal property on the entry date of the property.

(2) The rate of tax payable under section 49 (6) (c) on liquor is 10% of the fair market value of the liquor on the entry date of the liquor.

(3) Subject to subsections (3.1), (5), (6) and (6.1), the rate of tax payable under sections 49 (6) (c) and 50 (2) (b) on a vehicle, boat or aircraft is 12% of the fair market value of the vehicle, boat or aircraft on the entry date of the vehicle, boat or aircraft.

(3.1) Subject to subsections (5), (6) and (6.1), the rate of tax payable under sections 49 (6) (c) and 50 (2) (b) on a passenger vehicle is as follows:

(a) 12% of the fair market value of the passenger vehicle on the entry date of the passenger vehicle, if the fair market value is less than $125 000;

(b) 15% of the fair market value of the passenger vehicle on the entry date of the passenger vehicle, if the fair market value is $125 000 or more but less than $150 000;

(c) 20% of the fair market value of the passenger vehicle on the entry date of the passenger vehicle, if the fair market value is $150 000 or more.

(4) Subsections (5), (6) and (6.1) apply if

(a) the donor who gave the gift to the person who must pay tax in accordance with section 49 (6) (c) or 50 (2) (b)

(i) is a registrant under Part IX [Goods and Services Tax] of the Excise Tax Act, or

(ii) acquired the vehicle, boat or aircraft in prescribed circumstances, or

(b) the person who must pay tax in accordance with section 49 (6) (c) or 50 (2) (b) imported the vehicle, boat or aircraft from outside Canada.

(5) Subject to subsections (6) and (6.1), the rate of tax payable under sections 49 (6) (c) and 50 (2) (b) on a vehicle, boat or aircraft is 7% of the fair market value of the vehicle, boat or aircraft on the entry date of the vehicle, boat or aircraft.

(6) The rate of tax payable under sections 49 (6) (c) and 50 (2) (b) on a passenger vehicle, other than a passenger vehicle that is a zero-emission vehicle, is as follows:

(a) 7% of the fair market value of the passenger vehicle on the entry date of the passenger vehicle, if the fair market value is less than $55 000;

(b) 8% of the fair market value of the passenger vehicle on the entry date of the passenger vehicle, if the fair market value is $55 000 or more but less than $56 000;

(c) 9% of the fair market value of the passenger vehicle on the entry date of the passenger vehicle, if the fair market value is $56 000 or more but less than $57 000;

(d) 10% of the fair market value of the passenger vehicle on the entry date of the passenger vehicle, if the fair market value is $57 000 or more but less than $125 000;

(e) 15% of the fair market value of the passenger vehicle on the entry date of the passenger vehicle, if the fair market value is $125 000 or more but less than $150 000;

(f) 20% of the fair market value of the passenger vehicle on the entry date of the passenger vehicle, if the fair market value is $150 000 or more.

(6.1) The rate of tax payable under sections 49 (6) (c) and 50 (2) (b) on a passenger vehicle that is a zero-emission vehicle is as follows:

(a) 7% of the fair market value of the zero-emission vehicle on the entry date of the vehicle, if the fair market value is less than $75 000;

(b) 8% of the fair market value of the zero-emission vehicle on the entry date of the vehicle, if the fair market value is $75 000 or more but less than $76 000;

(c) 9% of the fair market value of the zero-emission vehicle on the entry date of the vehicle, if the fair market value is $76 000 or more but less than $77 000;

(d) 10% of the fair market value of the zero-emission vehicle on the entry date of the vehicle, if the fair market value is $77 000 or more but less than $125 000;

(e) 15% of the fair market value of the zero-emission vehicle on the entry date of the vehicle, if the fair market value is $125 000 or more but less than $150 000;

(f) 20% of the fair market value of the zero-emission vehicle on the entry date of the vehicle, if the fair market value is $150 000 or more.

(7) The rate of tax payable under section 49 (6) (c) on a manufactured mobile home is 7% of the amount equal to 50% of the fair market value of the manufactured mobile home on the entry date of the manufactured mobile home.

(8) The rate of tax payable under section 49 (6) (c) on a manufactured modular home is 7% of the amount equal to 55% of the fair market value of the manufactured modular home on the entry date of the manufactured modular home.

(8.1) The rate of tax payable under section 49 (6) (c) on a portable building is 7% of the amount equal to 45% of the fair market value of the portable building on the entry date of the portable building.

(9) Subsections (7) to (8.1) do not apply to the following:

(a) free-standing appliances, free-standing furniture and draperies given as a gift with a manufactured building;

(b) repair parts given as a gift for a manufactured building.

(10) [Repealed 2017-12-73.]

(11) The rate of tax payable under section 49 (6) (c) on a vapour product is 20% of the fair market value of the vapour product on the entry date of the vapour product.

(12) The rate of tax payable under section 49 (6) (c) on a fossil fuel combustion system is 12% of the fair market value of the system on the entry date of the fossil fuel combustion system.

Tax on purchase

37   (1) A purchaser who purchases tangible personal property at a sale in British Columbia must pay to the government tax at the applicable rate under section 34.

(2) Subsection (1) does not apply to the following:

(a) a purchaser of tangible personal property, if the purchaser must pay tax imposed under Division 5 [Property Brought into British Columbia from Outside Canada] in relation to the tangible personal property;

(b) a purchaser of a taxable conveyance, as defined in section 59, if the purchaser must pay tax imposed under section 60 [tax if conveyance purchased in British Columbia for interjurisdictional use] in relation to the taxable conveyance;

(c) a purchaser of a vehicle, if the vehicle is to be immediately licensed in British Columbia as described in section 69 (1) (a) [tax if multijurisdictional vehicle licensed];

(c.1) a purchaser of an exclusive product, if the purchaser must pay tax imposed under section 99 (1) or (2) [tax on acquisition of exclusive product by independent sales contractor] in relation to the exclusive product;

(d) a purchaser of a reusable container, if the purchaser must pay tax imposed under section 101 (1) [tax on reusable containers].

(3) Subject to subsection (7), if a collector sells tangible personal property at a sale in British Columbia to a person who is not a purchaser or who alleges that the tangible personal property is being purchased for resale, the person must nevertheless pay tax under subsection (1) as if the person were a purchaser and the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains, at or before the time the tax is payable,

(a) that person's registration number, or

(b) if that person does not have a registration number, a declaration in a form acceptable to the director from that person.

(4) If a collector sells a vehicle at a sale in British Columbia to a person who alleges that the vehicle is to be immediately licensed in British Columbia as described in section 69 (1) (a), the person must nevertheless pay tax under subsection (1) of this section and the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains from that person, at or before the time the tax is payable,

(a) the account number assigned by the Insurance Corporation of British Columbia to the person who licenses the vehicle in British Columbia under a licence to which a prorating agreement applies, or

(b) a declaration in a form acceptable to the director.

(5) If a collector sells tangible personal property at a sale in British Columbia to a person who alleges that the person is exempt under section 79 (1) or 80.5 (6) from paying tax under subsection (1) of this section, the person must nevertheless pay tax under subsection (1) and the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains, at or before the time the tax is payable,

(a) that person's registration number, or

(b) a declaration in a form acceptable to the director from that person.

(6) If a collector sells tangible personal property at a sale in British Columbia to a person who alleges that the person is exempt under section 80.1 (1) or 80.5 (7) from paying tax under subsection (1) of this section, the person must nevertheless pay tax under subsection (1) and the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains, at or before the time the tax is payable,

(a) that person's registration number or, from that person, a declaration in a form acceptable to the director, and

(b) a declaration in a form acceptable to the director and made by the party referred to in section 80.1 (1) (c) or 80.5 (7).

(7) If a collector sells a vehicle at a sale in British Columbia to a person, that person is deemed to be a purchaser of the vehicle unless the person provides to the collector, at or before the time the tax is payable,

(a) the person's registration number, or

(b) if the person does not have a registration number, a declaration in a form acceptable to the director that the vehicle is being purchased for resale.

(8) Subsection (7) does not apply

(a) if the person is registered as a motor dealer under the Motor Dealer Act, or

(b) in prescribed circumstances.

Application of this Division

38   This Division does not apply in relation to the following:

(a) a conveyance that is subject to tax or is exempt from tax under Division 6 [Conveyances Used Interjurisdictionally];

(b) subject to section 39 (2) and (4), a multijurisdictional vehicle or a vehicle that is to be immediately licensed in British Columbia as described in section 69 (1) (a) [tax if multijurisdictional vehicle licensed].

Tax on leases

39   (1) A lessee of tangible personal property must pay to the government tax at the applicable rate under section 35 [rates of tax in relation to lease price] if one or more of the following apply:

(a) the lessee enters into the lease in British Columbia;

(b) the tangible personal property is located in British Columbia at the time the lessee enters into the lease;

(c) the lessee or any other person referred to in the definition of "lessee" takes or intends to take possession of the tangible personal property in British Columbia;

(d) the lessee or any other person referred to in the definition of "lessee" receives delivery in British Columbia of the leased tangible personal property;

(e) the tangible personal property is a vehicle that is registered for use in British Columbia under the vehicle registration legislation;

(f) the lessee leases the tangible personal property in prescribed circumstances.

(2) Subsection (1) applies in relation to a short term rental vehicle leased to the lessee.

(3) Subsection (1) does not apply to a lessee of tangible personal property if the lessee must pay tax imposed under section 40 in relation to the lease.

(4) If a collector, as lessor, leases a vehicle to a person who alleges that the vehicle is to be immediately licensed in British Columbia as described in section 69 (1) (a), the person must nevertheless pay tax under subsection (1) of this section and the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains from that person, at or before the time the tax is payable,

(a) the account number assigned by the Insurance Corporation of British Columbia to the person who licenses the vehicle in British Columbia under a licence to which a prorating agreement applies, or

(b) a declaration in a form acceptable to the director.

Tax on motor vehicle leased outside British Columbia and registered for use in British Columbia

40   (1) In this section, "taxable value", in relation to a motor vehicle, means the fair market value of the motor vehicle on the date the motor vehicle is registered for use in British Columbia under the vehicle registration legislation.

(2) If a lessee of a motor vehicle leases the motor vehicle for a period of more than 28 days from a person who is located outside British Columbia and registers the motor vehicle for use in British Columbia under the vehicle registration legislation, the lessee must pay to the government tax as follows:

(a) if the motor vehicle is not a passenger vehicle, at the rate of 7% of the taxable value of the motor vehicle;

(b) if the motor vehicle is a passenger vehicle, other than a passenger vehicle that is a zero-emission vehicle, at the applicable rate as follows:

(i) 7% of the taxable value, if the taxable value of the passenger vehicle is less than $55 000;

(ii) 8% of the taxable value, if the taxable value of the passenger vehicle is $55 000 or more but less than $56 000;

(iii) 9% of the taxable value, if the taxable value of the passenger vehicle is $56 000 or more but less than $57 000;

(iv) 10% of the taxable value, if the taxable value of the passenger vehicle is $57 000 or more but less than $125 000;

(v) 15% of the taxable value, if the taxable value of the passenger vehicle is $125 000 or more but less than $150 000;

(vi) 20% of the taxable value, if the taxable value of the passenger vehicle is $150 000 or more;

(c) if the motor vehicle is a passenger vehicle that is a zero-emission vehicle, at the applicable rate as follows:

(i) 7% of the taxable value, if the taxable value of the zero-emission vehicle is less than $75 000;

(ii) 8% of the taxable value, if the taxable value of the zero-emission vehicle is $75 000 or more but less than $76 000;

(iii) 9% of the taxable value, if the taxable value of the zero-emission vehicle is $76 000 or more but less than $77 000;

(iv) 10% of the taxable value, if the taxable value of the zero-emission vehicle is $77 000 or more but less than $125 000;

(v) 15% of the taxable value, if the taxable value of the zero-emission vehicle is $125 000 or more but less than $150 000;

(vi) 20% of the taxable value, if the taxable value of the zero-emission vehicle is $150 000 or more.

Tax if leased property used in British Columbia during rental period

41   (1) Subject to subsection (2), this section applies to a lessee of tangible personal property in relation to a rental period under the lease if

(a) the lessee brings or sends into British Columbia the tangible personal property,

(b) the lessee

(i) is a BC resident, or

(ii) uses the tangible personal property in British Columbia in the course of the lessee's business, whether or not the lessee's business is carried on in British Columbia, and

(c) the tangible personal property is for use or is used in British Columbia during the rental period.

(2) This section does not apply to a lessee if the lessee must pay tax imposed under section 39 or 40 in relation to the lease.

(3) A lessee to whom this section applies must pay to the government, in relation to the rental period under the lease, tax on the tangible personal property in the amount determined by the following formula:

amount = rate ×		BC usage
		total usage

(3.1) For the purposes of applying the applicable rate under section 35 in relation to the calculation under subsection (3) of this section, the lease price of the tangible personal property is that portion of the lease price that is attributable to the rental period.

(4) Tax payable under subsection (3) must be paid on or before the last day of the month after the month in which the rental period ends.

(5) Despite subsection (4), tax payable under subsection (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.

Tax if balance of lease price becomes due on breach of lease

42   (1) If a lessee breaches a lease that provides for

(a) the lease of tangible personal property that is subject to tax under section 39, and

(b) the payment, on breach of the lease, of some or all of the outstanding balance of the lease price,

the lessee must pay to the government tax at the rate of 7% of the amount of the payment referred to in paragraph (b) of this subsection.

(2) Tax payable under subsection (1) must be paid,

(a) subject to paragraph (b) of this subsection, at the time the payment referred to in subsection (1) (b) becomes due under the terms of the lease, or

(b) if the tax is not levied in accordance with subsection (4), on or before the last day of the month after the month in which the payment referred to in subsection (1) (b) becomes due under the terms of the lease.

(2.1) Despite subsection (2), if the tax under subsection (1) is payable by a registrant and is not levied in accordance with subsection (4), the tax must be paid on or before the prescribed date and in the prescribed manner.

(3) If a person must pay tax under subsection (1) and the tax is payable in accordance with subsection (2) (b), the person must file a taxpayer return with the director.

(4) If the lessor is a collector and the tax under subsection (1) is payable in accordance with subsection (2) (a), the lessor must levy and collect the tax at the time the tax is payable in accordance with that subsection.

Additional tax on lease of passenger vehicle

43   (1) In addition to any tax payable under section 39, a lessee who leases a passenger vehicle must pay to the government, for the raising of revenue for the BC Transportation Financing Authority continued under the Transportation Act, tax at the rate of $1.50 for each day or portion of a day that the lessee leases the vehicle.

(2) Subsection (1) does not apply if the passenger vehicle that is the subject matter of the lease is leased to the lessee for a period of

(a) 8 consecutive hours or less, or

(b) more than 28 consecutive days.

Exemption if lease under sale and lease-back arrangement

44   (1) Tangible personal property is exempt from tax imposed under this Division if

(a) the tangible personal property was sold to the lessor by the lessee under a sale and immediate lease-back arrangement, and

(b) the lessee had, before the sale to the lessor,

(i) paid tax imposed under this Part in respect of the tangible personal property, other than tax imposed under section 51 [tax if tangible personal property brought into British Columbia for temporary use] or Division 6 [Conveyances Used Interjurisdictionally], and for which the lessee has not obtained and is not entitled to obtain a refund under this Act,

(ii) paid tax imposed under the Consumption Tax Rebate and Transition Act or the Social Service Tax Act in respect of the tangible personal property and for which the lessee has not obtained and is not entitled to obtain a refund under those Acts, or

(iii) in respect of the tangible personal property, paid tax imposed under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under that Act, and for which the lessee has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act.

(2) If a collector, as lessor, leases tangible personal property to a person who alleges that the person is exempt under subsection (1) from paying tax under this Division, the person must nevertheless pay tax under this Division and the collector must nevertheless levy and collect the tax under this Division unless the collector obtains from that person, at or before the time the tax is payable,

(a) any information or document required by the regulations, and

(b) any information or document required by the director.

Refund for leased property used outside British Columbia

45   (1) If the director is satisfied that

(a) a lessee of tangible personal property paid tax under section 39, and

(b) the tangible personal property was used outside British Columbia during a rental period,

the director must pay a refund to the lessee in accordance with subsection (2).

(2) The amount of a refund under subsection (1) in respect of a rental period under the lease is equal to the amount of tax paid under section 39 that is in respect of the lease price attributable to the rental period less the amount of tax that would have otherwise been payable under section 41 in respect of the rental period if that section had applied to the lessee in respect of the rental period.

(3) This section does not apply in respect of a lease of a motor vehicle registered for use in British Columbia under the vehicle registration legislation.

Refund on motor vehicle leased outside British Columbia

46   On termination or expiration of the lease for a motor vehicle referred to in section 40 (2), or on removal of the motor vehicle from British Columbia for registration outside British Columbia, the director may provide a refund to the lessee in the amount of the difference between the tax paid under section 40 at the time of registering the vehicle less the sum of all taxes that would have otherwise been payable under section 39, 41 or 42.

Definition

47   In this Division, "calculation year", in relation to tangible personal property, means the following:

(a) the period beginning on the date the property is first brought or sent into, or is delivered in, British Columbia during any year and ending on the day before the first anniversary of that date;

(b) if the property is in British Columbia for a continuous period that is longer than the period referred to in paragraph (a), the period beginning on the day after the immediately preceding calculation year and ending on the day before the first anniversary of that date.

Application of this Division

48   This Division does not apply in relation to the following:

(a) tangible personal property that is subject to tax or is exempt from tax under section 37, 99 (3) or (4) or 101 (2);

(b) tangible personal property, if tax is paid under Division 5 [Property Brought into British Columbia from Outside Canada] in respect of the tangible personal property;

(c) a taxable conveyance, as defined in section 59, that is subject to tax or is exempt from tax under Division 6 [Conveyances Used Interjurisdictionally];

(d) subject to section 49 (9.1), a multijurisdictional vehicle or a vehicle that is to be immediately licensed in British Columbia as described in section 69 (1) (a) [tax if multijurisdictional vehicle licensed].

(e) [Repealed 2013-1-169.]

Tax if tangible personal property brought into British Columbia for use

49   (1) Subject to subsections (2) and (3), this section applies to a person in relation to tangible personal property if

(a) the person is a BC resident who brings or sends into British Columbia, or receives delivery of in British Columbia, tangible personal property, other than tangible personal property that is received as a gift by that person, that is for use or consumption

(i) by the BC resident,

(ii) by another person at the BC resident's expense,

(iii) by a principal for whom the BC resident acts as agent, or

(iv) by another person at the expense of a principal for whom the BC resident acts as agent,

(a.1) the person is a BC resident who brings or sends into British Columbia tangible personal property that the person received as a gift and that is for use or consumption

(i) by the BC resident,

(ii) by another person at the BC resident's expense,

(iii) by a principal for whom the BC resident acts as agent, or

(iv) by another person at the expense of a principal for whom the BC resident acts as agent,

(b) the person is a BC resident and a person who is not a BC resident brings or sends into British Columbia, or receives delivery of in British Columbia, tangible personal property that is for use or consumption

(i) by the BC resident, or

(ii) by the person who is not a BC resident, or by another person, at the BC resident's expense, or

(c) the person

(i) brings or sends into British Columbia, or receives delivery of in British Columbia, the tangible personal property, and

(ii) uses the tangible personal property in British Columbia in the course of the person's business, whether or not the business is carried on in British Columbia.

(2) This section does not apply to a person if

(a) any person referred to in subsection (1) has leased the tangible personal property, as lessee,

(b) the director is satisfied under section 51 (1) that the tangible personal property is brought or sent into British Columbia, or is delivered in British Columbia, for temporary use, or

(c) the person must pay tax imposed under section 51.1 in relation to the tangible personal property.

(3) This section does not apply in relation to tangible personal property that is subject to tax under section 52.

(4) A person is not required to pay tax under this section in respect of a vehicle if a person pays tax under section 50 in respect of the bringing or sending into British Columbia, or the delivery in British Columbia, of the vehicle.

(5) A person to whom this section applies must pay to the government tax at the applicable rate under subsection (6).

(6) The rate of tax payable under subsection (5) is,

(a) subject to paragraphs (b) and (c), the applicable rate under section 34 [rates of tax in relation to purchase price],

(b) subject to paragraph (c), the applicable rate under subsection (7.1) or (8) of this section if subsection (7.1) or (8) applies to the tangible personal property, and

(c) if the tangible personal property that is subject to tax under subsection (5) is brought or sent into British Columbia by a person who received the tangible personal property as a gift, the applicable rate under section 36 [rates of tax in relation to gifts].

(7) Subject to subsection (7.2), subsection (7.1) or (8) applies in relation to a motor vehicle if

(a) the person to whom this section applies purchased the motor vehicle outside British Columbia but in Canada,

(b) that person brought or sent into British Columbia, or received delivery of in British Columbia, that motor vehicle, and

(c) at the time of sale of the motor vehicle to that person, another motor vehicle is accepted by the seller as consideration on account of the price of the motor vehicle sold.

(7.1) Subject to subsections (7.2) and (8), the rate of tax payable under subsection (5) on a motor vehicle to which this subsection applies is as follows:

(a) if the motor vehicle is not a passenger vehicle, at the rate of 12% of the purchase price of the motor vehicle;

(b) if the motor vehicle is a passenger vehicle, at the applicable rate as follows:

(i) 12% of the purchase price of the passenger vehicle, if the original purchase price of the passenger vehicle is less than $125 000;

(ii) 15% of the purchase price of the passenger vehicle, if the original purchase price of the passenger vehicle is $125 000 or more but less than $150 000;

(iii) 20% of the purchase price of the passenger vehicle, if the original purchase price of the passenger vehicle is more than $150 000.

(7.2) In addition to the requirements in subsection (7), subsection (8) applies in relation to a motor vehicle if the person who must pay tax under subsection (5) on the motor vehicle, or another person referred to in subsection (1) (b),

(a) acquired the motor vehicle at a sale in Canada that is a taxable supply by a registrant under Part IX of the Excise Tax Act, or

(b) acquired the motor vehicle in prescribed circumstances.

(8) The rate of tax payable under subsection (5) on a motor vehicle to which this subsection applies is as follows:

(a) if the motor vehicle is not a passenger vehicle, at the rate of 7% of the purchase price of the motor vehicle;

(b) if the motor vehicle is a passenger vehicle, other than a passenger vehicle that is a zero-emission vehicle, at the applicable rate as follows:

(i) 7% of the purchase price of the passenger vehicle, if the original purchase price of the passenger vehicle is less than $55 000;

(ii) 8% of the purchase price of the passenger vehicle, if the original purchase price of the passenger vehicle is $55 000 or more but less than $56 000;

(iii) 9% of the purchase price of the passenger vehicle, if the original purchase price of the passenger vehicle is $56 000 or more but less than $57 000;

(iv) 10% of the purchase price of the passenger vehicle, if the original purchase price of the passenger vehicle is $57 000 or more but less than $125 000;

(v) 15% of the purchase price of the passenger vehicle, if the original purchase price of the passenger vehicle is $125 000 or more but less than $150 000;

(vi) 20% of the purchase price of the passenger vehicle, if the original purchase price of the passenger vehicle is $150 000 or more;

(c) if the motor vehicle is a passenger vehicle that is a zero-emission vehicle, at the applicable rate as follows:

(i) 7% of the purchase price of the zero-emission vehicle, if the original purchase price of the vehicle is less than $75 000;

(ii) 8% of the purchase price of the zero-emission vehicle, if the original purchase price of the vehicle is $75 000 or more but less than $76 000;

(iii) 9% of the purchase price of the zero-emission vehicle, if the original purchase price of the vehicle is $76 000 or more but less than $77 000;

(iv) 10% of the purchase price of the zero-emission vehicle, if the original purchase price of the vehicle is $77 000 or more but less than $125 000;

(v) 15% of the purchase price of the zero-emission vehicle, if the original purchase price of the vehicle is $125 000 or more but less than $150 000;

(vi) 20% of the purchase price of the zero-emission vehicle, if the original purchase price of the vehicle is $150 000 or more.

(9) The amount of tax payable under subsection (5) by a person in relation to tangible personal property brought or sent into British Columbia is reduced by

(a) the amount of tax under this Act, the Consumption Tax Rebate and Transition Act or the Social Service Tax Act that the person previously paid in relation to the tangible personal property and for which the person has not obtained and is not entitled to obtain a refund under those Acts, and

(b) the amount of tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act, that the person previously paid in relation to the tangible personal property and for which the person has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act.

(9.1) If a collector, other than as lessor of a vehicle, causes the vehicle to be delivered in British Columbia to a person who alleges that the vehicle is to be immediately licensed in British Columbia as described in section 69 (1) (a), the person must nevertheless pay tax under subsection (5) of this section and the collector must nevertheless levy and collect the tax under subsection (5) of this section unless the collector obtains from that person, at or before the time the tax is payable,

(a) the account number assigned by the Insurance Corporation of British Columbia to the person who licenses the vehicle in British Columbia under a licence to which a prorating agreement applies, or

(b) a declaration in a form acceptable to the director.

(10) If a collector causes tangible personal property to be delivered in British Columbia to a person who alleges that the person is exempt under section 79 (2) or 80.5 (6) from paying tax under subsection (5) of this section, the person must nevertheless pay tax under subsection (5) and the collector must nevertheless levy and collect the tax under subsection (5) unless the collector obtains, at or before the time the tax is payable,

(a) that person's registration number, or

(b) a declaration in a form acceptable to the director from that person.

(11) If a collector causes tangible personal property to be delivered in British Columbia to a person who alleges that the tangible personal property is being purchased for resale, the person must nevertheless pay tax under subsection (5) as if the person were a person to whom this section applies and the collector must nevertheless levy and collect the tax under subsection (5) unless the collector obtains, at or before the time the tax is payable,

(a) that person's registration number, or

(b) if that person does not have a registration number, a declaration in a form acceptable to the director from that person.

(12) If a collector causes tangible personal property to be delivered in British Columbia to a person who alleges that the person is exempt under section 80.1 (2) or 80.5 (7) from paying tax under subsection (5) of this section, the person must nevertheless pay tax under subsection (5) and the collector must nevertheless levy and collect the tax under subsection (5) unless the collector obtains, at or before the time the tax is payable,

(a) that person's registration number or, from that person, a declaration in a form acceptable to the director, and

(b) a declaration in a form acceptable to the director and made by the party referred to in section 80.1 (2) (c) or 80.5 (7).

Tax on registration of vehicle brought into British Columbia

50   (0.1) In this section, "travel trailer" means a vehicle designed to be

(a) pulled on a highway, and

(b) used as temporary or seasonal accommodation.

(1) This section applies if

(a) a person brought or sent into British Columbia, or received delivery of in British Columbia, a vehicle for use

(i) by the person,

(ii) by another person at the first person's expense,

(iii) by a principal for whom the first person acts as agent, or

(iv) by another person at the expense of a principal for whom the first person acts as agent, and

(b) any of the persons referred to in paragraph (a) register the vehicle under the vehicle registration legislation.

(2) Subject to subsection (3), if this section applies, the person who registers the vehicle must pay to the government tax on the vehicle,

(a) subject to paragraph (b), at the applicable rate under section 34, and

(b) if the tangible personal property that is subject to tax under this section is brought or sent into British Columbia by, or is delivered in British Columbia to, a person who received the tangible personal property as a gift, at the applicable rate under section 36 [rates of tax in relation to gifts].

(3) A person is not required to pay tax under this section in respect of a vehicle if the person has paid tax under section 49, 51.1 or 52 in respect of the vehicle.

(4) A non-resident is exempt from tax imposed under subsection (2) if

(a) the non-resident is an individual,

(b) the tangible personal property is a travel trailer, and

(c) the travel trailer is to be used in British Columbia solely for a non-business purpose.

Tax if tangible personal property brought into British Columbia for temporary use

51   (1) Subject to subsection (2), this section applies to a person in relation to tangible personal property if

(a) section 49 would apply to the person in relation to the tangible personal property if that section were read without reference to subsection (2) (b) of that section, and

(b) the person establishes to the satisfaction of the director that the property is brought or sent into British Columbia, or is delivered in British Columbia, for temporary use.

(2) This section does not apply in respect of the following:

(a) tangible personal property that is brought or sent into, or delivered in, British Columbia for use as a part of any other tangible personal property;

(b) tangible personal property that is brought or sent into British Columbia by, or is delivered in British Columbia to, a person who received the tangible personal property as a gift;

(c) a vehicle that is registered for use in British Columbia.

(3) Subject to subsection (6), a person to whom this section applies must pay to the government tax calculated in accordance with subsection (4) or (9).

(4) Subject to subsection (9), the tax payable under subsection (3) is equal to 1/3 of the tax that would, but for this section, be payable under section 49 by the person in relation to the tangible personal property.

(5) Except in relation to tangible personal property to which subsection (9) applies, tax must be calculated under subsection (4) separately for each calculation year during any part of which the tangible personal property is in British Columbia.

(6) A person is not liable to pay to the government, in relation to the tangible personal property, a total amount of tax under subsection (3) that is in excess of an amount equal to the amount determined in accordance with the following formula:

(7) Except in relation to tangible personal property to which subsection (9) applies, tax payable under subsection (3) must be paid on or before the last day of the month after the month in which the property is first used in British Columbia during the calculation year in respect of which tax is payable.

(8) Subsection (9) applies to tangible personal property referred to in subsection (1) that is

(a) for use in petroleum or natural gas exploration or development, and

(b) one of the following:

(i) a cement truck;

(ii) a fracturing truck;

(iii) a vehicle on which seismic recording equipment or well logging equipment is permanently mounted.

(9) Tax payable under subsection (3) in relation to tangible personal property to which this subsection applies must be

(a) calculated in accordance with the regulations,

(b) calculated under paragraph (a) separately for each prescribed period during any part of which the tangible personal property is in British Columbia, and

(c) paid on or before the prescribed date.

(10) Despite subsections (7) and (9) (c), tax payable under subsection (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.

Tax if tangible personal property no longer for temporary use

51.1   (1) This section applies to a person in relation to tangible personal property if

(a) section 51 applied to the person in relation to the tangible personal property, and

(b) within 3 years after the date on which the tangible personal property is first used in British Columbia and during a calculation year in respect of which tax was payable under section 51, the person uses that property, or allows that property to be used, in British Columbia for a purpose other than for temporary use.

(2) A person to whom this section applies must pay to the government tax in an amount equal to the amount of tax under section 49 that would have otherwise been payable if that section had applied to the person in relation to the tangible personal property less the amount of tax paid by the person under section 51 in respect of the tangible personal property.

(3) If this section applies to a person in relation to tangible personal property that is prescribed for the purposes of section 25 (1), the purchase price to be used for the purposes of subsection (2) in determining the amount of tax under section 49 that would have otherwise been payable in relation to the tangible personal property is to be determined in accordance with section 25 (2) (a) (ii).

(4) Tax payable under subsection (2) must be paid on or before the last day of the month after the month in which the person uses that property, or allows that property to be used, for a purpose other than for temporary use.

(5) Despite subsection (4), tax payable under subsection (2) by a registrant must be paid on or before the prescribed date and in the prescribed manner.

Tax if tangible personal property brought into British Columbia by non-residents

52   (1) In this section, "travel trailer" means a vehicle designed to be

(a) pulled on a highway, and

(b) used as temporary or seasonal accommodation.

(2) Subject to subsection (3), this section applies to a non-resident who brings or sends into British Columbia, or who receives delivery of in British Columbia, tangible personal property, if the tangible personal property is, for the year following its entry into British Columbia, to be used or consumed

(a) primarily in British Columbia, and

(b) primarily by one or more of the following:

(i) the non-resident;

(ii) a person for whom the non-resident acts as agent;

(iii) a person whose use or consumption of the tangible personal property is at the expense of the non-resident;

(iv) a person whose use or consumption of the tangible personal property is at the expense of a principal for whom the non-resident acts as agent.

(3) This section does not apply to a non-resident referred to in subsection (1) if

(a) the non-resident has leased, as lessee, the tangible personal property, or

(b) the non-resident must pay tax under section 50 in respect of the vehicle.

(4) A non-resident to whom this section applies must pay to the government tax at the applicable rate under section 34.

(4.1) The amount of tax payable under subsection (4) by a non-resident in relation to tangible personal property brought or sent into British Columbia is reduced by

(a) the amount of tax under this Act, the Consumption Tax Rebate and Transition Act or the Social Service Tax Act that the non-resident previously paid in relation to the tangible personal property and for which the non-resident has not obtained and is not entitled to obtain a refund under those Acts, and

(b) the amount of tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act, that the non-resident previously paid in relation to the tangible personal property and for which the non-resident has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act.

(5) A non-resident is exempt from tax imposed under subsection (4) if

(a) the non-resident is an individual,

(b) the tangible personal property is a boat or travel trailer, and

(c) the boat or travel trailer is to be used in British Columbia solely for a non-business purpose.

Exemption if less than minimum threshold use in British Columbia

53   Tangible personal property is exempt from tax imposed under section 49 or 51 if the tangible personal property is in British Columbia during a calculation year for fewer than a prescribed number of days.

Application of this Division

54   (1) This Division applies if an agreement entered into under section 191 is in force between the government and the government of Canada or an agent of the government of Canada.

(2) This Division does not apply in relation to the following tangible personal property:

(a) tangible personal property that is subject to tax or is exempt from tax under section 63 [tax if conveyance brought into and used in British Columbia] or Division 7 [Multijurisdictional Vehicles];

(b) goods that are for commercial use;

(c) motor vehicles and trailers that are required to be registered under the Motor Vehicle Act;

(c.1) off-road vehicles that are required to be registered under the Off-Road Vehicle Act;

(d) tangible personal property that is not subject to tax under Division III of Part IX of the Excise Tax Act because the tangible personal property is a good included in section 1 or 7 of Schedule VII of that Act;

(e) prescribed tangible personal property.

Tax if property brought into British Columbia from outside Canada

55   (0.1) In this section, "taxable value", in relation to tangible personal property, means the value of the tangible personal property as determined under section 215 of the Excise Tax Act.

(1) Unless subsection (2) applies, a resident taxpayer who brings tangible personal property into British Columbia from a place outside Canada, or who sends tangible personal property, or enters into an arrangement under which tangible personal property is sent, into British Columbia from a place outside Canada, must, at the time the tangible personal property enters British Columbia,

(a) report the matter to a customs officer,

(b) supply to the customs officer all information required by the customs officer in respect of the tangible personal property, and

(c) pay to the government, by paying to the customs officer as agent of the government, tax at the applicable rate under subsections (3) to (3.4), (3.6) and (3.7).

(2) Subject to subsection (4), a resident taxpayer must, at the time of receiving, through a postal agent, tangible personal property in British Columbia from a place outside Canada,

(a) supply to the postal agent all information required by the postal agent in respect of the tangible personal property, and

(b) pay to the government, by paying to the postal agent as agent of the government, tax at the applicable rate under subsections (3) to (3.4), (3.6) and (3.7).

(3) Subject to subsections (3.1) to (3.4), (3.6) and (3.7), the rate of tax payable under subsections (1) and (2) is 7% of the taxable value of the tangible personal property.

(3.1) The rate of tax payable under subsections (1) and (2) on liquor is 10% of the taxable value of the liquor.

(3.2) The rate of tax payable under subsections (1) and (2) on a manufactured mobile home is 7% of the amount equal to 50% of the taxable value of the manufactured mobile home.

(3.3) The rate of tax payable under subsections (1) and (2) on a manufactured modular home is 7% of the amount equal to 55% of the taxable value of the manufactured modular home.

(3.4) The rate of tax payable under subsections (1) and (2) on a portable building is 7% of the amount equal to 45% of the taxable value of the portable building.

(3.5) Subsections (3.2) to (3.4) do not apply to the following:

(a) free-standing appliances, free-standing furniture and draperies sold with a manufactured building;

(b) repair parts purchased for a manufactured building.

(3.6) The rate of tax payable under subsections (1) and (2) on a vapour product is 20% of the taxable value of the vapour product.

(3.7) The rate of tax payable under subsections (1) and (2) on a fossil fuel combustion system is 12% of the taxable value of the fossil fuel combustion system.

(4) Subsection (2) does not apply unless there is an agreement in force between the Canada Post Corporation and the government of Canada or an agent of the government of Canada providing for the collection of tax under this Division by that corporation.

Detention of tangible personal property

56   (1) If a resident taxpayer fails or refuses to comply with section 55, a collection agent may detain the tangible personal property.

(2) Tangible personal property detained under subsection (1) must be dealt with as follows:

(a) if, within 60 days after the date of the detention, the tax that was payable in respect of the tangible personal property at the time of its detention and any expenses related to the detention are paid and the requirements of section 55 (1) (b) or (2) (a) are met, the tangible personal property must be returned to the resident taxpayer;

(b) if the tax and the expenses relating to the detention are not paid within the period referred to in paragraph (a) of this subsection or the requirements of section 55 (1) (b) or (2) (a) are not met within that period, the tangible personal property is forfeited to the government and may be disposed of as directed by the director.

Tax payable to collection agent even though exemption claimed

57   (1) If a resident taxpayer alleges that tangible personal property is exempt under Part 6 [Exemptions] or under the regulations from tax imposed under this Division, the collection agent, in the circumstances specified in the agreement entered into under section 191, may nevertheless require that the resident taxpayer pay the tax.

(2) If the collection agent requires payment of the tax under subsection (1), the resident taxpayer

(a) must pay the tax to the collection agent, and

(b) may apply to the government of Canada or an agent of the government of Canada for a refund under section 191 (6) (b) of the tax paid in respect of that tangible personal property.

Refund if property brought into British Columbia for temporary use

58   If the director is satisfied that

(a) a resident taxpayer paid tax under section 55 in relation to tangible personal property, and

(b) but for section 48 (b) [application of Division 4], the resident taxpayer would have paid tax under section 51 [tax if tangible personal property brought into British Columbia for temporary use] in relation to the tangible personal property,

the director must refund to the resident taxpayer the amount of tax paid under section 55 less the amount of tax that would have otherwise been payable under section 51.

Definitions

59   In this Division:

"aircraft part" means a part of an interjurisdictional aircraft;

"conveyance part" means a part of an interjurisdictional railway rolling stock or a part of an interjurisdictional conveyance;

"eligible flights", in relation to an interjurisdictional aircraft, means flights originating or terminating in British Columbia or connecting 2 or more points in British Columbia;

"interjurisdictional aircraft" means an aircraft used

(a) interprovincially or internationally for commercial purposes, and