|Copyright © Queen's Printer,
Victoria, British Columbia, Canada
B.C. Reg. 261/2021, deposited October 12, 2021, under the BUDGET MEASURES IMPLEMENTATION ACT, 2021 [section 84 (1)] and the PROVINCIAL SALES TAX ACT [section 241 (1)]. Order in Council 563/2021, 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 April 21, 2021, 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 55 (1) of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended by adding the following paragraphs:
(b.1) electric bicycles and tricycles that
(i) have pedals or hand cranks that allow for the cycle to be propelled by human power,
(ii) have wheels that have a diameter of 350 mm or more,
(iii) have one or more electric motors that
(A) have continuous power output ratings that in total do not exceed 500 watts, and
(B) are not capable of propelling the cycle at a speed greater than 32 km/hr on level ground,
(iv) do not have a combustion engine, and
(v) are not marketed as, or designed to have the appearance of, an electric motorcycle, an electric moped, an electric scooter or another similar device;
(b.2) kits for converting a device described in paragraph (a) or (b) into a device described in paragraph (b.1); .
Copyright © 2021: Queen's Printer, Victoria, British Columbia, Canada