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B.C. Reg. 97/2013
O.C. 130/2013
Deposited March 1, 2013
effective April 1, 2013
This consolidation is current to June 21, 2022.
Link to consolidated regulation (PDF)
Link to Point in Time

Provincial Sales Tax Act

Provincial Sales Tax Exemption and Refund Regulation

[Last amended October 12, 2021 by B.C. Reg. 262/2021]

Part 1 — Definitions and Interpretation

Definitions

1   (1) In this regulation:

"Act" means the Provincial Sales Tax Act;

"alcohol-containing food product" means a food product that contains alcohol and also contains ingredients that make the food product unsuitable for use as an intoxicant;

"First Nation land" means land that is

(a) a reserve, or

(b) treaty lands of a treaty first nation

(i) that were, immediately before the effective date of the treaty first nation's final agreement, a reserve or surrendered lands, and

(ii) in respect of which a First Nation individual's 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;

"fishing equipment" includes the tangible personal property described in Schedule 3 [Fishing Equipment for Commercial Fishing Purpose];

"francophone school" has the same meaning as in the School Act;

"heating oil" has the same meaning as in the Motor Fuel Tax Act;

"mineral" means

(a) metal ore or a natural substance that can be mined and that

(i) occurs in fragments or particles lying on, above or adjacent to the bedrock source from which it is derived, and is commonly described as talus,

(ii) is in the place or position in which it was originally formed or deposited, or

(iii) is loose, fragmentary or broken rock or float that, by decomposition or erosion of rock, is found in wash, loose earth, gravel or sand, and

(b) tailings, building and construction stone, marble, shale, clay, sand and gravel,

but does not include petroleum, natural gas, volcanic ash, earth, soil, marl or peat;

"Nisa'a Nation" has the same meaning as in the Nisa'a Final Agreement, as defined in the Nisa'a Final Agreement Act;

"obtain" means,

(a) in respect of tangible personal property,

(i) to purchase the tangible personal property,

(ii) to lease the tangible personal property as a lessee,

(iii) to bring or send into British Columbia, or receive delivery of in British Columbia, the tangible personal property, or

(iv) to receive the tangible personal property as a gift, and

(b) in respect of Part 4 software, to purchase or use the Part 4 software;

"Part 3 software" means software that is subject to tax or exempt from tax under Part 3 of the Act;

"Part 4 software" means software other than Part 3 software;

"practitioner" has the same meaning as in the Pharmacy Operations and Drug Scheduling Act;

"prescription" means any of the following:

(a) a formula or direction, given by a practitioner, for a remedy or treatment for a disease or disorder;

(b) an assessment record or a contact lens record, as those terms are defined in the Opticians Regulation, B.C. Reg. 118/2010;

"primary aquaculture product" means an aquatic animal or aquatic plant grown or raised for sale, but does not include a processed or manufactured product or an aquarium specimen;

"Provincial school" has the same meaning as in the School Act;

"qualifying agricultural use" has the same meaning as in the Classification of Land as a Farm Regulation, B.C. Reg. 411/95;

"qualifying aquaculturist" means a person

(a) who carries on an aquaculture business,

(b) who holds a licence issued under

(i) section 24 (1) of the Fisheries Act (British Columbia), or

(ii) the Pacific Aquaculture Regulations made under the Fisheries Act (Canada), and

(c) in respect of whom either of the following applies:

(i) the person produced

(A) under any licence referred to in paragraph (b) that is held by that person,

(B) during the immediately preceding calendar year, and

(C) at that person's place of production,

primary aquaculture products with a gross market value of not less than $7 500;

(ii) the person reasonably expects to produce

(A) under any licence referred to in paragraph (b) that is held by that person,

(B) in the calendar year in which the last licence referred to in paragraph (b) was issued to that person or in one of the 4 calendar years following that calendar year, and

(C) at that person's place of production,

primary aquaculture products with a gross market value of not less than $7 500;

"qualifying commercial fisher" means a person who

(a) fishes for commercial purposes under the authority of the Fisheries Act (Canada), and

(b) received, in the immediately preceding calendar year, from commercial fishing in waters in or adjacent to British Columbia,

(i) not less than $10 000 in gross income, or

(ii) at least 51% of the person's total gross income;

"qualifying farmer" means any of the following:

(a) a person who is

(i) an owner, as defined in section 1 (1) of the Assessment Act, of land classified as a farm under that Act, or

(ii) a lessee of land classified as a farm under that Act;

(b) a person

(i) who is

(A) an owner, as defined in section 1 (1) of the Assessment Act, of land, or

(B) a lessee of land,

(ii) who uses less than 0.8 hectares of the land referred to in subparagraph (i) (A) or (B), as applicable, for one or more of the following purposes:

(A) beekeeping;

(B) mushroom growing;

(C) egg production;

(D) hog, poultry or rabbit farming;

(E) fur farming, and

(iii) who received, in the immediately preceding calendar year, not less than $2 500 in gross income from the person's use of that land for any of the purposes referred to in subparagraph (ii);

(c) a First Nation individual who

(i) uses First Nation land for a qualifying agricultural use, and

(ii) received, in the immediately preceding calendar year, not less than $2 500 in gross income from the qualifying agricultural use of the First Nation land;

(d) a person who uses land located outside British Columbia for a qualifying agricultural use and, in the immediately preceding calendar year,

(i) if the area of the land is less than 0.8 hectares, received not less than $10 000 in gross income from the qualifying agricultural use of the land,

(ii) if the area of the land is not less than 0.8 hectares but not more than 4 hectares, received not less than $2 500 in gross income from the qualifying agricultural use of the land, or

(iii) if the area of the land is more than 4 hectares, received gross income from the qualifying agricultural use of the land that is not less than the total of $2 500 plus 5% of the assessed value of the area of land in excess of 4 hectares, for the purpose of real property taxation, in the jurisdiction in which the land is located;

"qualifying school" means any of the following:

(a) a school, as defined in the School Act;

(b) a francophone school;

(c) a Provincial school;

(d) an independent school, as defined in the Independent School Act;

(e) a school operated by a participating First Nation or a Community Education Authority established by one or more participating First Nations under the First Nations Jurisdiction over Education in British Columbia Act (Canada);

(f) a school operated by the Nisa'a Nation, or a treaty first nation, under its own laws;

(g) an institution, as defined in the College and Institute Act;

(h) a university;

(i) an institution that holds a designation certificate or an interim designation certificate as defined in the Private Training Act;

"reserve" has the same meaning as in the Indian Act (Canada);

"residential dwelling" means any of the following:

(a) a house, a cottage or another detached dwelling;

(b) a duplex;

(c) an apartment, a condominium or a townhouse;

(d) an apartment building, or a condominium or townhouse complex, that is used solely for the purpose of single family dwellings;

(e) an assisted living residence, as defined in the Community Care and Assisted Living Act;

(f) a long-term residential care facility;

(g) a part of a multi-use building that is used for a residential use;

(h) land that is attributable to a building, or part of a building, referred to in paragraphs (a) to (g) and that is used for a residential use,

but does not include any of the following:

(i) a building, or part of a building, referred to in paragraphs (a) to (g) while the building or part is under original construction;

(j) that part of a hotel, motel, lodge or resort, or of another building or part of a building, providing short-term lodging;

(k) a hospital or other institutional building;

(l) a bunk house or camp building, for use in connection with a commercial or construction project;

(m) those parts of a building that are used for any purpose other than a residential use;

"residential energy product" means any of the following:

(a) electricity;

(b) natural gas;

(c) heating oil that is coloured within the meaning of section 16.1 of the Motor Fuel Tax Act;

(c.1) butane;

(c.2) naphtha;

(d) kerosene;

(d.1) methanol;

(e) heat, including transferred energy that results in cooling;

(f) steam;

"residential use" does not include use for a business, commercial or industrial purpose;

"spouse" means a person who

(a) is married to another person, or

(b) is living with another person in a marriage-like relationship, and has been living in that relationship for a continuous period of at least 2 years;

"surrendered lands" has the same meaning as in the Indian Act (Canada).

(2) The definition of "month" in section 1 [definitions] of the Act does not apply for the purposes of this regulation.

(3) In Schedules 2 [Tangible Personal Property for Farm Purpose] and 4 [Tangible Personal Property for Aquaculture Purpose], "qualifying all-terrain vehicle" means an all-terrain vehicle that

(a) is self-propelled,

(b) has at least 4 wheels,

(c) is designed primarily for use on unprepared surfaces, and

(d) is not eligible to be licensed for use on a highway in British Columbia, except in accordance with section 24.03 [utility vehicles] of the Motor Vehicle Act Regulations, B.C. Reg. 26/58.

[am. B.C. Regs. 216/2013, App. 1, s. 1; 117/2014, Sch. 4, s. 1; 76/2016, Sch. 2, s. 1; 148/2016.]

Interpretation of Schedule 2

2   (1) The tangible personal property described in Schedule 2 [Tangible Personal Property for Farm Purpose] does not include hoop house frames.

(2) In Schedule 2, the titles of Tables 1 to 14

(a) are not part of this regulation, and

(b) are to be considered to have been added editorially for convenience of reference only.

Contents | Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 5.1 | Part 6 | Part 7 | Part 8 | Part 9 | Schedule 1 | Schedule 2 | Schedule 3 | Schedule 4 | Schedule 5 | Schedule 6