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B.C. Reg. 48/2018 O.C. 129/2018 | Deposited March 20, 2018 |
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. |
"Act" means the Provincial Sales Tax Act;
"delivery charge" means a charge included by section 10 (2) (e) (i) of the Act in the purchase price of tangible personal property.
(2) The definitions in section 1 of the Act apply to this regulation.
2 Authorization is given for the remission of a penalty under section 203 (1) of the Act imposed on a collector who has not levied tax on the portion of the purchase price of tangible personal property that is a delivery charge, if
(a) the sale occurred on or after April 1, 2013 and on or before March 31, 2018, and
(b) under the sale, title to the tangible personal property passed, or is to pass, to the purchaser at premises of the collector that are in British Columbia.
[Provisions relevant to the enactment of this regulation: Financial Administration Act, R.S.B.C. 1996, c. 138, s. 19]
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