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Volume 64, No. 3
26/2021
The British Columbia Gazette, Part II
February 9, 2021

B.C. Reg. 26/2021, deposited February 8, 2021, under the PROVINCIAL SALES TAX ACT [section 236 (2)]. Order in Council 63/2021, approved and ordered February 8, 2021.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended as set out in the attached Schedule.

— S. ROBINSON, Minister of Finance; L. BEARE, Presiding Member of the Executive Council.

Schedule

1 The Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended by adding the following section:

Non-taxable imported goods prescribed for section 54 of Act

17.1 For the purposes of section 54 (2) (e) [application of this Division] of the Act, 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 7.01 of Schedule VII of that Act is prescribed.


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