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B.C. Reg. 260/2021, deposited October 12, 2021, under the BUDGET MEASURES IMPLEMENTATION ACT, 2021 [section 84 (1)] and the PROVINCIAL SALES TAX ACT [sections 236 (4) and 241 (1)]. Order in Council 562/2021, approved and ordered October 12, 2021.
On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective March 11, 2019, the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the attached Schedule.
— S. ROBINSON, Minister of Finance; K. CONROY, Presiding Member of the Executive Council.
1 Section 22 of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended
(a) by adding the following subsection:
(1.1) Tangible personal property is exempt from tax imposed under sections 49, 50 and 55 of the Act if
(a) the tangible personal property is brought or sent into British Columbia, or delivery of the tangible personal property is received in British Columbia, by an individual for use solely for a non-business purpose,
(b) the individual became a resident of British Columbia on or after March 11, 2019,
(c) the tangible personal property enters British Columbia on or before the earlier of
(i) January 1, 2023, and
(ii) the date that is one year after the date that the last order made under section 58 of the Quarantine Act (Canada) in relation to COVID-19 ceases to have effect, and
(d) the tangible personal property is owned and has been owned by the individual for a continuous period of at least 30 days before the individual becomes a resident of British Columbia. , and
(b) in subsection (2) by striking out "subsection (1)" wherever it appears and substituting "subsection (1) or (1.1)".
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