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Provincial Sales Tax Act

[SBC 2012]  CHAPTER 35

Table of Legislative Changes (4th Edition)
(January 1, 2024 - December 31, 2024)

Highlighting indicates legislative changes made October 16, 2024 - December 31, 2024.

This table is provided for convenience. While every effort is made to achieve accuracy,
only the statutes are authoritative. Legal opinion should be sought if interpretation is required.

Changes Not in Force

Section Change Citation Into force
1  am  2018-49-90,Sch 2  by reg 
    • 2018-49-90,Sch 2 rep by 2024-26-251 [not in force]   
  am  2024-26-299  by reg 
34  am  2022-11-59  23 Feb 2027 
35  am  2022-11-62  23 Feb 2027 
36  am  2022-11-65  23 Feb 2027 
40  am  2022-11-68  23 Feb 2027 
49  am  2022-11-70  23 Feb 2027 
100  am  2022-11-77  23 Feb 2027 
117  am  2022-11-79  23 Feb 2027 
 

Changes in Force

Section Change Citation Effective date
am  2024-13-204  1 Apr 2013 [retro from 25 Apr 2024 (RA)] 
37  am  2024-13-205  1 Jul 2024 
98  am  2024-13-206  25 Apr 2024 (RA) 
105 to 107  am  2024-13-207  1 Apr 2013 [retro from 25 Apr 2024 (RA)] 
112.1  en  2024-13-208  1 Apr 2013 [retro from 25 Apr 2024 (RA)] 
141  am  2024-13-209  1 Apr 2013 [retro from 25 Apr 2024 (RA)] 
153  am  2024-13-210  1 Jul 2024 
157.1  en  2024-13-211  25 Apr 2024 (RA) 
165  am  2024-13-212  25 Apr 2024 (RA) 
168  am  2024-13-213  25 Apr 2024 (RA) 
172, 172.1, 172.3  am  2024-13-207  1 Apr 2013 [retro from 25 Apr 2024 (RA)] 
175  am  2024-13-214  25 Apr 2024 (RA) 
179.1, 179.2  am  2024-13-215  25 Apr 2024 (RA) 
182.1  am  2024-13-216  25 Apr 2024 (RA) 
186, 193  am  2024-13-217  25 Apr 2024 (RA) 
196  am  2024-13-218  25 Apr 2024 (RA) 
197  am  2024-13-219  1 Jul 2024 
205  am  2024-13-220  1 Jul 2024 
205.1 to 205.6  en  2024-13-221  1 Jul 2024 
209  am  2024-13-222  25 Apr 2024 (RA) 
211  am  2024-13-223  1 Jul 2024 
  am  2024-13-224  25 Apr 2024 (RA) 
211.1  am  2024-13-225  25 Apr 2024 (RA) 
212  am  2024-13-226  25 Apr 2024 (RA) 
  am  2024-13-227  1 Jul 2024 (BC Reg 133/2024) 
221  am  2024-13-228  25 Apr 2024 (RA) 
230  am  2024-13-229  1 Jul 2024 
230.2  en  2024-13-230  1 Jul 2024 
231  am  2024-13-231  1 Jul 2024 
245.1  en  2024-13-232  1 Jul 2024 (BC Reg 133/2024) 
246  am  2024-13-233  1 Jul 2024 
 

Explanatory Note for Table of Legislative Changes – 4th Edition

This 4th Edition Table of Legislative Changes (TLC) shows any Act provisions and changes

  • enacted or brought into force between January 1, 2024 and the date to which this Act is updated,
  • enacted between January 1, 2005 and December 31, 2023 that are not in force as of the date to which this Act is updated and were not repealed or superseded as of December 31, 2023, and
  • enacted between January 1, 1997 and December 31, 2004, or consolidated in the Supplement, if any, to this Act, that are not in force as of the date to which this Act is updated, were not inoperative as of December 31, 2004, or were not repealed or superseded as of December 31, 2023.

See the 1st Edition TLC, 2nd Edition TLC and 3rd Edition TLC, if any, for not-in-force and in-force provisions and changes from the 1997-2023 period and from the Supplement, if any, to this Act.

This Table may have 1, 2 or 3 parts: "Changes by Regulation" or "Order" (italics) cites provisions that authorize Changes by Regulation or order in council, "Changes Not in Force" (italics) shows changes that are not in force, and "Changes in Force" shows changes that are effective, as of the date to which this Act is updated.

The "Section" column identifies sections of the Act affected by changes; sections not changed are not included. The "Change" column shows the nature of the changes (see abbreviations below). The "Citation" column cites the enactments making the changes. The "Into force" column (under "Changes Not in Force") shows how or when the changes are to come into force. The "Effective date" column (under "Changes in Force") shows when and how the changes have come into force.

Abbreviations commonly used:

am = amended
conseq = consequential
Div = Division
eff = effect(ive)
en = enacted
hdg = heading
RA = Royal Assent
re-en = re-enacted (repealed and replaced)
reg = regulation
rem = remainder
rep = repealed
retro = retroactive
Sch = Schedule
Supp = Supplement
trans = transitional

The Users Guide (available soon) provides detailed information about the Table of Legislative Changes.