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AMENDMENTS NOT IN FORCE

Provincial Sales Tax Act

Provincial Sales Tax Regulation
B.C. Reg. 96/2013

amended by B.C. Reg. 207/2022,
as amended by B.C. Reg. 56/2025

effective March 1, 2027

Schedule 4

1 Repealed. [B.C. Reg. 56/2025, s. (c).]

2 Section 26 is amended

(a) in subsection (4)

(i) by striking out ", other than zero-emission vehicles," after "in respect of the dealer-use vehicles", and

(ii) in the description of "users" by striking out "and zero-emission vehicles" after "other than courtesy cars",

(b) in subsection (5)

(i) in the description of "total value" by striking out ", other than zero-emission vehicles," after "in respect of each vehicle", and

(ii) in the description of "total vehicles" by striking out ", other than zero-emission vehicles," after "the total number of vehicles",

(c) in subsection (6)

(i) by striking out ", other than zero-emission vehicles," after "are business vehicles of the dealer", and

(ii) in the description of "number of vehicles" by striking out ", other than zero-emission vehicles," after "used by the dealer as business vehicles",

(d) in subsection (7)

(i) by striking out ", not including zero-emission vehicles," after "a dealer's average vehicle value",

(ii) in the description of "total value" by striking out ", other than zero-emission vehicles," after "in respect of each vehicle", and

(iii) in the description of "total vehicles" by striking out ", other than zero-emission vehicles," after "the total number of vehicles", and

(e) by repealing subsections (8) to (11).

3 Section 27 is amended

(a) in subsection (3)

(i) by striking out "that is not a zero-emission vehicle" after "in respect of a donated vehicle", and

(ii) in the description of "number of vehicles" by striking out "that are not zero-emission vehicles" after "used as donated vehicles",

(b) in subsection (4)

(i) by striking out "in respect of vehicles that are not zero-emission vehicles" after "a manufacturer's average vehicle cost",

(ii) in the description of "total value" by striking out "that is not a zero-emission vehicle" after "each vehicle" and by striking out ", that are not zero-emission vehicles," after "all of the manufacturer's donated vehicles",

(iii) in paragraph (a) of the description of "total vehicles" by striking out ", that are not zero-emission vehicles," after "the total number of vehicles", and

(iv) in paragraph (b) of the description of "total vehicles" by striking out "that are not zero-emission vehicles and" after "the total number of the manufacturer's donated vehicles", and

(c) by repealing subsections (5) to (6).