Repealed

1  Repealed. [B.C. Reg. 49/91.]

 Repealed

2–3  Repealed. [B.C. Reg. 248/2002.]

 Repealed

4  Repealed. [B.C. Reg. 386/89, s. 1.]

 Repealed

5  Repealed. [B.C. Reg. 64/85, s. (c).]

 Repealed

6–7  Repealed. [1995-3-16 (2).]

 Repealed

8  Repealed. [B.C. Reg. 248/2002.]

 Repealed

9–11  Repealed. [B.C. Reg. 258/87, s. (a).]

 Repealed

12  Repealed. [B.C. Reg. 386/89. s. 5.]

 Repealed

13  Repealed. [B.C. Reg. 298/2005, s. (a).]

 Repealed

14  Repealed. [B.C. Reg. 248/2002.]

 Remission of social service tax

15  (1)  Where a person

(a) purchases or leases tangible personal property prescribed under section 73 (c) of the Social Service Tax Act,

(b) uses that property solely for an aquacultural purpose,

(c) within 6 months from the date the property is purchased becomes a bona fide aquaculturist as defined in section 2.37 (2) of B.C. Reg. 84/58, the Social Service Tax Act Regulations, and

(d) applies to the commissioner of social service tax under subsection (2),

a remission is authorized of the tax paid under the Social Service Tax Act by that person on the purchase or lease of that property.

(2)  An application for a remission under subsection (1) shall be accompanied by

(a) a copy of the certificate referred to in section 2.37 (2) of B.C. Reg. 84/58, the Social Service Tax Act Regulations,

(b) a receipt, bill of sale or lease agreement evidencing the purchase or lease of the property and the date of purchase or lease, and

(c) evidence of payment of tax under the Social Service Tax Act on the property.

[en. B.C. Reg. 386/89, s. 6.]