Interpretation

1   (1) In this regulation:

"accommodation" has the same meaning as in the Provincial Sales Tax Act;

"Act" means the South Coast British Columbia Transportation Authority Act;

"parking area" means, in respect of land, the portion of the land and any improvements on the land that are used, available or designed for the parking of motor vehicles;

"registration certificate" means a registration certificate issued under section 169.17 [issue of registration certificate] of the Act;

"reporting period" means the period of time covered by a return filed with the administrator under this regulation.

(2) For the purposes of section 169.28 [inspection and audit powers] of the Act, "premises" includes a tent, booth or other impermanent structure.

(3) A word or expression used in this regulation has the same meaning as in Part 7.1 of the Act.

[am. B.C. Reg. 91/2013, Sch. s. 7.]

Exemptions under section 169.07 of the Act

2   (1) For the purposes of section 169.07 (a) [exemptions for residential parking] of the Act, "residential parking" means parking on a parking area that

(a) is located in or in close proximity to the building in which the person parking the motor vehicle resides, and

(b) is used by the person as the person's primary parking area while the person is at the person's residence.

(2) The following parking sites are prescribed for the purposes of section 169.07 (b) [exemptions for parking at prescribed parking sites] of the Act:

(a) a single motor vehicle parking space on a public street if the purchase price for the parking right for the space is to be paid into a meter;

(b) a single motor vehicle parking space if

(i) the space is made available to a person purchasing accommodation for the period of accommodation purchased by that person, and

(ii) the purchase price for the parking right for the space is included, without being separately identified or negotiated, in the amount charged to that person for the accommodation;

(c) a single motor vehicle parking space if

(i) the parking right for the space is made available to a person as a result of that person purchasing or leasing space in a building that is located above or in close proximity to the parking space, and

(ii) the purchase price for the parking right for the space is included, without being separately identified or negotiated, in the price for the space in the building;

(d) a parking site at which a motor vehicle is parked solely because the condition of the vehicle is such that it cannot be driven safely;

(e) a parking site

(i) in respect of which a person has purchased a parking right for a period of not less than 28 consecutive days, and

(ii) at which a motor vehicle that is owned or leased by the person and that is operated solely in the course of the person's business, is parked when it is not being operated in the course of that business;

(f) a parking site in respect of which a person who is in the business of leasing motor vehicles as lessor has purchased a parking right that is exercised solely for the parking of some or all of the person's inventory of vehicles while they are not being leased.

Registration certificate of vendor

3   (1) A vendor must display the vendor's registration certificate in a prominent place at the vendor's principal place of business in the transportation service region.

(2) A vendor that is in the business of selling parking rights at more than one place of business must

(a) obtain from the administrator a duplicate of the vendor's registration certificate in respect of each place of business, and

(b) display the duplicate certificate in a prominent place at each place of business.

(3) Despite subsection (2), a vendor is not required to obtain a duplicate registration certificate in respect of a place of business that is only a parking site.

Change of address of vendor

4   If the address of the vendor's principal place of business in the transportation service region changes, the vendor must immediately return the vendor's registration certificate to the administrator for amendment.

Change of name or nature of vendor's business

5   If the name or nature of a vendor's business changes, the vendor must immediately

(a) return the vendor's registration certificate to the administrator, and

(b) apply for a new registration certificate.

Loss or destruction of registration certificate

6   If a vendor's registration certificate is lost or destroyed, the vendor must apply immediately to the administrator for a duplicate of the original.

Discontinuance of business

7   (1) Subject to subsection (2), if a vendor is in the business of selling parking rights at more than one place of business in respect of which a duplicate registration certificate has been issued and the vendor ceases to sell parking rights at a place of business, the duplicate of the registration certificate for that place of business is immediately void and the vendor must destroy the void duplicate.

(2) If a vendor disposes of the vendor's business or ceases to sell parking rights at all places of business in respect of which a registration certificate or duplicate registration certificate has been issued, the vendor's registration certificate is immediately void and the vendor must, on or before the date that is 23 days after the last day of the month in which the vendor disposes of the business or ceases to sell parking rights,

(a) advise the administrator of the particulars,

(b) submit the original and all duplicates of the void registration certificate to the administrator, and

(c) deliver a final return in accordance with Part 4.

Requirement to make return of sales and remittance

8   (1) The administrator may at any time require a person selling a parking right

(a) to deliver to the administrator a return of retail sales of parking rights covering any reporting period, in a form satisfactory to the administrator, and

(b) to remit the amount of tax collected, if any, during that reporting period.

(2) A person that is required to deliver a return and remit tax under subsection (1) must comply with the requirement within the time specified by the administrator.

Return of sales and remittance by vendor

9   (1) A vendor must, on or before the date that is 23 days after the last day of each reporting period in respect of tax collected on sales of parking rights during the reporting period,

(a) deliver to the administrator a return in a form satisfactory to the administrator, and

(b) remit the amount of tax collected for that reporting period minus authorized deductions.

(2) A vendor's reporting period is one month unless otherwise specified by the administrator.

(3) If a vendor has not collected tax on sales of parking rights during a reporting period, the vendor must nonetheless deliver to the administrator a return under subsection (1).

Return of sales and remittance by person other than vendor

10   A person, other than a vendor, who sells a parking right at a retail sale must immediately

(a) deliver to the administrator a return in a form satisfactory to the administrator, and

(b) remit the amount of tax collected on the sale.

Consolidated and separate returns

11   A separate return must be delivered

(a) by each person required to deliver a return, and

(b) for each place where parking rights are sold,

except to the extent that delivering a consolidated return has been approved by the administrator.

Change of use

12   A person who is required to pay tax to the authority under section 169.03 (2) or (4) [parking tax if change in use] of the Act, must, on or before the date that is 23 days after the last day of the month in which the portion of the parking right was used as described in section 169.03 (1) (b) or (3) (b) of the Act,

(a) report the change in the use of the portion of the parking right in writing to the administrator in a form and manner satisfactory to the administrator,

(b) provide any information or records required by the administrator, and

(c) pay to the authority the tax payable under section 169.03 (2) or (4) of the Act.

Remittance or payment of tax

13   A remittance or payment to the administrator must be made

(a) by cheque,

(b) by bank, express or postal money order,

(c) by cash, or

(d) by an electronic method satisfactory to the administrator.

Receipt of returns, remittances or payments

14   (1) A return, remittance or payment may be delivered to the administrator by Canada Post, by courier, by an electronic method satisfactory to the administrator, or personally by the person required to deliver the return, remittance or payment or an agent of the person.

(2) A return, remittance or payment delivered in accordance with subsection (1) is deemed to be received on the day of receipt by the administrator.

(3) A remittance may be delivered to the administrator by remittance to a bank or other financial institution.

(4) A remittance delivered in accordance with subsection (3) is deemed to be received on the day of receipt by the bank or financial institution.

Records

15   (1) A vendor must keep records sufficient to furnish the administrator with the necessary particulars of

(a) non-taxable sales of parking rights, including discounts, refunds, and sales for resale and other exemptions,

(b) taxable sales of parking rights,

(c) the amount of tax collected,

(d) the amount of any allowance authorized under section 169.25 [allowance for collection and remittance of tax] of the Act, and

(e) the disposition of tax.

(2) All entries concerning the tax in the records referred to in subsection (1) must be separate and distinguishable from other entries in those records.

(3) If a vendor fails or refuses to keep records referred to in subsection (1) that are adequate for the purposes under Part 7.1 of the Act, the vendor must keep the records as required by the administrator.

Retention of records

16   (1) The records required to be kept under section 15 must be kept by the vendor at the vendor's principal office or principal place of business in British Columbia for a period of 5 years from the dates the records are created.

(2) If a vendor who is required to retain records under subsection (1) makes a written application to the administrator for permission to destroy a record, the administrator may authorize the requested destruction prior to the expiry of the period described in subsection (1).

(3) Despite any other provision of this section, if a record might be necessary for the purposes of an appeal under section 169.39 [appeal to board] or section 169.4 [appeal to court] of the Act, the vendor required to keep the records must retain the record after the expiry of the period described in subsection (1) and until the appeals have been exhausted.

Information to purchaser

17   If a vendor issues a receipt, invoice or other similar document in respect of a taxable sale of a parking right, the vendor must, as applicable,

(a) set out as a separate item in the document the amount of the tax payable, or

(b) indicate in the document that the purchase price includes the tax.

Documentation where purchase is for resale

18   If a vendor sells a parking right to a person and there is no tax payable in respect of the sale by reason of section 169.08 [exemption for purchases for resale] of the Act, the vendor must record on the receipt, invoice or other similar document issued to the person acquiring the parking right the number of the person's registration certificate.

Demand notice

19   If, at any time, a person has not remitted or paid tax that the person has collected or that is due from the person under Part 7.1 of the Act, the administrator may make a written demand that the tax be remitted or paid, and the person must immediately remit or pay the tax collected or the tax due, as the case may be, to the administrator within the time specified in the notice.

Form prescribed

20   The form set out in the Schedule is prescribed for the purposes of section 169.46 (2) (a) [certificate of lien] of the Act.

Tax uncollectable due to bad debts

21   (1) The amount of a refund to which a collector is entitled under section 169.13 [deduction for bad debts] of the Act in respect of a sale of a parking right referred to in that section must be calculated in accordance with the following formula:

where

R is the amount of the refund to which the collector is entitled in respect of the sale;

TR is the tax remitted on the sale;

WO is the amount of money remaining unpaid on the sale that was written off as unrealizable or uncollectable, not including interest charges;

TAP is the total amount payable on the sale including all applicable taxes, but not including interest charges.

(2) Under section 169.13 (3) of the Act, a collector may deduct from the taxes that the collector would otherwise be required to remit the amount of a refund referred to in subsection (1) by the collector submitting with the return

(a) the name and address of the purchaser whose account has been written off,

(b) the amount of the sale and the tax involved,

(c) the date of the sale, and

(d) a statement that

(i) the amount of tax being deducted has been written off as unrealizable or uncollectable,

(ii) the collector is of the opinion that the amount of tax being deducted is unrealizable or uncollectable, and

(iii) the collector will, on recovering any part of the amount written off for which a refund is obtained or a deduction is taken under this subsection, remit to the administrator, on or before the date that is 23 days after the last day of the month in which the recovery is made, the proportion of the refund or deduction that the amount recovered bears to the amount written off.

(3) A collector that, under section 169.13 of the Act, obtains a refund or deducts the amount of the refund from the amount of taxes required to be remitted must retain all records of the sale in relation to which the tax was imposed until their disposal is authorized by the administrator.

(4) If a collector intends to apply for a refund under section 169.13 of the Act, or deduct that refund from the amount of the taxes required to be remitted, the collector must do so as soon as possible after writing off the collection of the tax.

Calculation of interest

22   Interest payable under Part 7.1 of the Act must be

(a) compounded monthly, and

(b) calculated on the number of days since the last compounding of interest, or if no compounding has yet occurred, from the date that interest is payable under Part 7.1 of the Act.

Application of Interest on Overdue Accounts Payable Regulation

23   (1) In this section, "Regulation" means the Interest on Overdue Accounts Payable Regulation, B.C. Reg. 215/83.

(2) Sections 1 (1) (b) and (2), 4 (1), (2) and (3), 5 and 7 of the Regulation apply to a refund owed by the authority to a person under Part 7.1 of the Act, as if the authority were the government.

(3) For the purposes of subsection (2) of this section, the rate of interest payable for section 4 (1) or (2) of the Regulation is the rate of interest set out in section 6 (1) (b) of the Regulation.

Levels of fines for contravention of specific sections

24   A person who contravenes section 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 15, 16, 17, 18 or 19 commits an offence and is liable

(a) on a first conviction, to a fine of not less than $200 and not more than $500, and

(b) on a subsequent conviction for the contravention of the same or another provision of this regulation, to a fine of not less than $500 and not more than $2 000.