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Volume 64, No. 5
57/2021
The British Columbia Gazette, Part II
March 9, 2021

B.C. Reg. 57/2021, deposited March 4, 2021, under the PROVINCIAL SALES TAX ACT [sections 1 and 236 (2)]. Order in Council 109/2021, approved and ordered March 4, 2021.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective April 1, 2021, the Provincial Sales Tax Regulation, B.C. Reg. 96/2013, is amended as set out in the attached Schedule.

— S. ROBINSON, Minister of Finance; J. WHITESIDE, 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 to Division 1 of Part 1:

Soda beverages

7.1 (1) For the purposes of paragraph (b) of the definition of "soda beverage" in section 1 of the Act, a frozen beverage having the following characteristics is prescribed:

(a) the beverage has a gas added to it, whether or not the added gas causes the beverage to be effervescent;

(b) the beverage contains sugar, another natural sweetener or an artificial sweetener.

(2) For the purposes of paragraph (b) of the definition of "soda beverage" in section 1 of the Act, a beverage having the following characteristics is prescribed:

(a) the beverage contains both

(i) a beverage described in paragraph (a) of the definition of "soda beverage" in section 1 of the Act or prescribed under subsection (1) of this section, and

(ii) a frozen dessert product, fruit or fruit flavouring, or candy, chocolate or other type of confection;

(b) the beverage does not contain

(i) liquor, or

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


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