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B.C. Reg. 214/2017
O.C. 445/2017
Deposited November 28, 2017
This archived regulation consolidation is current to December 31, 2021 and includes changes enacted and in force by that date. For the most current information, click here.

Financial Administration Act

Motor Vehicle Returned to Manufacturer
(Volkswagen) Tax Remission Regulation

Definitions

1   (1) In this regulation, "director", "motor vehicle", "purchase price" and "purchaser" have the same meaning as in the Provincial Sales Tax Act.

(2) In this regulation, "Volkswagen" means Volkswagen Group Canada Inc., Volkswagen Group of America, Inc., Volkswagen Aktiengesellschaft, Audi Canada Inc., Audi of America Inc., Audi Aktiengesellschaft or VW Credit Canada, Inc.

Remission of tax

2   Authorization is given for the remission of tax paid under the Provincial Sales Tax Act, the Social Service Tax Act or the Consumption Tax Rebate and Transition Act by a purchaser of a motor vehicle who submits an application in accordance with section 5 and who satisfies the director that

(a) the return of the vehicle resulted from

(i) the Settlement Agreement, dated December 15, 2016, in Quenneville v. Volkswagen at the Ontario Superior Court of Justice and in Grondin c. Volkswagen Group of Canada Inc. et al. at the Superior Court of Quebec, or

(ii) the Consumer Class Action Settlement Agreement and Release, dated July 26, 2016, in In Re: Volkswagen "Clean Diesel" Marketing, Sales Practices and Products Liability Litigation at the United States District Court for the Northern District of California, and

(b) on the return of the motor vehicle, Volkswagen paid a refund or allowed a credit to the purchaser of all or a portion of the purchase price.

Amount remitted

3   (1) The amount remitted is the amount of tax paid by the purchaser that is attributable to the amount of the refund or credit of the purchase price.

(2) For greater certainty, for the purposes of subsection (1), the amount of the refund or credit of the purchase price does not include any damages that the purchaser receives from Volkswagen.

Limitations

4   Despite section 2,

(a) a remission of less than $10 is not authorized, and

(b) if an application for a remission is received by the director after December 31, 2021 or within four years after the date on which the tax was paid, the remission is not authorized.

Application

5   An application for a remission must be submitted in the form and manner satisfactory to the director, and signed by the purchaser.

[Provisions relevant to the enactment of this regulation: Financial Administration Act, R.S.B.C. 1996, c. 138, section 19]