Section 1 definition of "affixed machinery", paragraph (c) was added by 2013-1-136(a), effective February 28, 2013 (Royal Assent).

  Section 1 definition of "board member", paragraph (b) BEFORE amended by 2013-1-136(b), effective February 28, 2013 (Royal Assent).

(b) except in sections 165 (2) [claim for refund] and 233 [offence by corporation], a person who is deemed to be a board member of a corporation under section 209;

  Section 1 definition of "collection agent", paragraph (b) BEFORE amended by 2013-1-136(c), effective February 28, 2013 (Royal Assent).

(b) if an agreement is in force between the Minister of National Revenue for Canada and the Canada Post Corporation providing for the collection of tax under Division 5 [Property Brought into British Columbia from Outside Canada] of Part 3 by that corporation, a postal agent;

  Section 1 definitions of "dedicated telecommunication service", "dedicated telecommunication system", "designated recipient" and "electronic device" BEFORE amended by 2013-1-136(d) to (f), effective February 28, 2013 (Royal Assent).

"dedicated telecommunication service" means the right, whether exercised or not, to send from British Columbia or receive in British Columbia one or more telecommunications by using a circuit, a communications channel, a partial communications channel or any other means of sending or receiving a telecommunication that is dedicated to the exclusive use of the purchaser of the service;

"dedicated telecommunication system" means a circuit, a communications channel, a partial communications channel or any other means of sending or receiving a telecommunication that is dedicated to the exclusive use of a person as a result of that person having purchased the right to send from British Columbia or receive in British Columbia one or more telecommunications by that circuit, communications channel, partial communications channel or other means of sending or receiving a telecommunication;

"designated recipient", in relation to a designated accommodation area, means the municipality, regional district or eligible entity designated by regulation for the purposes of the tax imposed under section 123 (1) in the designated accommodation area;

  Section 1 definition of "electronic device" BEFORE re-enacted by 2013-1-136(g), effective February 28, 2013 (Royal Assent).

"electronic device" means a device by which a person may

(a) send or receive telecommunications,

(b) download, view or access signs, signals, writing, images, sound or intelligence of any nature, or

(c) send, receive, access or use software;

  Section 1 definitions of "eligible charity" and "Excise Tax Act" were added by 2013-1-136(h), effective February 28, 2013 (Royal Assent).

  Section 1 definition of "exclusive product" BEFORE amended by 2013-1-136(i), effective February 28, 2013 (Royal Assent).

"exclusive product" means tangible personal property that

(a) is acquired, manufactured or produced by a direct seller, and

(b) is primarily offered to a purchaser at a retail sale by an independent sales contractor of the direct seller;

  Section 1 definition of "fair market value", paragraph (a) (part) BEFORE amended and paragraphs (a.1) and (a.2) were added by 2013-1-136(j) and (k), effective February 28, 2013 (Royal Assent).

(a) in relation to tangible personal property, the price at which the legal and beneficial interest in the tangible personal property would, if unencumbered, be conveyed by a willing seller acting in good faith to a willing buyer acting in good faith in an arm's length retail sale in the open market and that must be determined

  Section 1 definition of "family residential dwelling unit" BEFORE repealed by 2013-1-136(l), effective February 28, 2013 (Royal Assent).

"family residential dwelling unit" does not include

(a) a recreational vehicle,

(b) a travel trailer, including a Park Model travel trailer manufactured to Canadian Standards Association Standard Z240,

(c) a slide-on camper, a chassis-mounted camper or other similar camper, or

(d) a prescribed structure, vehicle or component of a vehicle used for a prescribed use;

  Section 1 definitions of "fuel oil" and "lessor" BEFORE re-enacted by 2013-1-136(m) and (o), effective February 28, 2013 (Royal Assent).

"fuel oil" means any liquid fuel containing any derivative of coal, petroleum or natural gas, but does not include the following:

(a) gasoline;

(b) propane;

(c) butane;

(d) ethane;

(e) pentanes plus, as defined in Schedule 1 of the Carbon Tax Act;

"lessor" means a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person, who, in the ordinary course of the person's business in British Columbia, leases or offers to lease tangible personal property to a lessee in British Columbia;

  Section 1 definition of "manufactured home" BEFORE repealed and replaced by "manufactured building" by 2013-1-136(p), effective February 28, 2013 (Royal Assent).

"manufactured home" means a manufactured mobile home or a manufactured modular home;

  Section 1 definition of "lessee" (part) BEFORE amended by 2013-1-136(n), effective February 28, 2013 (Royal Assent).

"lessee", except in section 33 (2) [when consideration becomes due], means a person who leases, in or outside British Columbia, tangible personal property that, during a rental period,

  Section 1 definition of "manufactured mobile home" (part) BEFORE amended and paragraphs (c) to (e) were added by 2013-1-136(q), effective February 28, 2013 (Royal Assent).

if the home is in all essential features completely constructed before delivery from the factory;

  Section 1 definitions of "meal", "modified business vehicle", "modified motor vehicle", and "non-resident" were added by 2013-1-136(r), effective February 28, 2013 (Royal Assent).

  Section 1 definition of "original purchase price", paragraph (a) BEFORE amended and paragraphs (a.1) and (a.2) were added by 2013-1-136(s) and (t), effective February 28, 2013 (Royal Assent).

(a) in relation to tangible personal property, the purchase price of the tangible personal property under section 10;

  Section 1 definitions of "portable building" and "portable floating structure" were added by 2013-1-136(u), effective February 28, 2013 (Royal Assent).

  Section 1 definition of "promotional distribution" BEFORE re-enacted by 2013-1-136(v), effective February 28, 2013 (Royal Assent).

"promotional distribution" means the provision by a person to another person of tangible personal property or software

(a) that is provided for one or more of the following purposes:

(i)  to describe, or to promote or encourage the purchase, use or consumption of, tangible personal property, software, services or real property;

(ii)  to provide or distribute to a person a catalogue, directory, listing or compilation of persons, places, prices, services, commodities or places of business in respect of the purchase, use or consumption of tangible personal property, software, services or real property;

(iii)  a prescribed purpose, and

(b) for which the purchase price paid by the person providing the tangible personal property or software

(i)  exceeds the amount of the payment specifically made for that tangible personal property or software by the person to whom it is provided, or

(ii)  is not specifically charged to and required to be paid by the person to whom that tangible personal property or software is provided;

  Section 1 definition of "promotional distributor" BEFORE amended by 2013-1-136(w), effective February 28, 2013 (Royal Assent).

"promotional distributor" means a person who provides, by way of promotional distribution to another person, tangible personal property or software;

  Section 1 definition of "promotional material" was added by 2013-1-136(x), effective February 28, 2013 (Royal Assent).

  Section 1 definition of "purchaser", subparagraphs (b) (ii) and (iv) BEFORE re-enacted by 2013-1-136(y), effective February 28, 2013 (Royal Assent).

(ii)  provided to another recipient for that recipient's use or benefit at the person's expense,

(iv)  provided to another recipient for that recipient's use or benefit at the expense of a principal for whom the person acts as agent;

  Section 1 definitions of "registrant" and "reporting period" BEFORE amended by 2013-1-137(a) and (c), effective February 28, 2013 (Royal Assent).

"registrant" means a person who is registered under section 168 and whose registration is not suspended or cancelled;

"reporting period", in relation to a collector or a person who enters into an agreement with the director under section 32, means the period specified by the director;

  Section 1 definition of "related service" BEFORE re-enacted by 2013-1-137(b), effective February 28, 2013 (Royal Assent).

"related service", except in relation to legally related services, means any service provided in relation to tangible personal property, but does not include a service

(a) provided to install tangible personal property that will become an improvement to real property on installation, or

(b) provided by a person to the person's employer in the course of employment;

  Section 1 definition of "sale", paragraphs (h) and (k) BEFORE amended by 2013-1-137(d) and (e), effective February 28, 2013 (Royal Assent).

(h) a provision, by way of promotional distribution, of tangible personal property;

(k) the provision of tangible personal property, software or a telecommunications service that, in prescribed circumstances, is merely incidental to a contract for the provision of services that are not subject to tax under this Act;

  Section 1 definition of "small seller", paragraphs (b.1) and (b.2) were added by 2013-1-137(f), effective February 28, 2013 (Royal Assent).

  Section 1 definition of "small seller", paragraph (g) BEFORE re-enacted by 2013-1-137(g), effective February 28, 2013 (Royal Assent).

(g) who is not a lessor, an independent sales contractor, or a vendor within the meaning of paragraph (d) of the definition of "vendor", and

  Section 1 definitions of "substantially", "telecommunication", and "telecommunication service" BEFORE re-enacted and "telecommunication system" was added by 2013-1-137(h), effective February 28, 2013 (Royal Assent).

"substantially" means 90% or more;

"telecommunication" includes any transmission, emission or reception of signs, signals, writing, images, sound or intelligence of any nature by wire, fibre optic cable, radio, satellite or other electromagnetic or laser-based system;

"telecommunication service" means any of the following:

(a) the right, whether exercised or not, to send or receive one or more telecommunications by means of an electronic device that is ordinarily situated in British Columbia;

(b) the sending or receiving of a telecommunication by means of an electronic device that is ordinarily situated in British Columbia;

(c) a dedicated telecommunication service;

(d) the right, whether exercised or not, to download, view or access, by means of a telecommunication effected through an electronic device that is ordinarily situated in British Columbia, signs, signals, writing, images, sound or intelligence of any nature other than software;

  Section 1 definition of "use", paragraphs (a) (vii), (b) (vii) BEFORE amended by 2013-1-137(i), effective February 28, 2013 (Royal Assent).

(vii)  the consumption, employment or utilization of tangible personal property by a business in the course of providing a service;

(viii)  the employment or utilization of software by a business in the course of providing a service,

  Section 1 definition of "use", paragraphs (c) BEFORE amended by 2013-1-137(i), effective February 28, 2013 (Royal Assent).

(c) in relation to a taxable service, includes the employment or utilization of a taxable service by a business in the course of providing a service,

  Section 1 definition of "use", subparagraphs (f) (i), (ii) and (v) BEFORE amended by 2013-1-137(j) and (k), effective February 28, 2013 (Royal Assent).

(i)  the sending, receiving, downloading, viewing or accessing of one or more signs, signals, writing, images, sound or intelligence of any nature by any means, including if possession of the telecommunication or telecommunication service is maintained by the provider of the telecommunication service or another person;

(ii)  in relation to paragraph (d) of the definition of "telecommunication service", the exercise of any right or power over the right to send, receive, download, view or access one or more signs, signals, writing, images, sound or intelligence of any nature incidental to the right;

(v)  the holding of a right to send, receive, download, view or access one or more signs, signals, writing, images, sound or intelligence of any nature;

  Section 1 definition of "use", subparagraphs (f) (v.1), (v.2), and (v.3) were added by 2013-1-137(l) and (k), effective February 28, 2013 (Royal Assent).

  Section 1 definition of "user", paragraph (c) BEFORE amended and paragraph (d) was added by 2013-1-137(m) and (n), effective February 28, 2013 (Royal Assent).

(c) a promotional distributor who provides tangible personal property or software by way of promotional distribution;

  Section 1 definitions of "Band", "First Nation individual" and "parents' advisory council" were added by 2014-4-43(a), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 1 definition of "lease" BEFORE amended and (c) and (d) were added by 2014-4-43(b), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

"lease", except in section 33 (2) [when consideration becomes due], means an agreement under which a person is given a right to use tangible personal property, but does not include

(a) an agreement under which the person supplying the tangible personal property supplies a person to operate the property, or

(b) the leasing of furnishings if

(i)  the furnishings are leased under an agreement to rent a house, apartment or other residential accommodation, and

(ii)  the rent payments under the agreement are not divided into separate amounts for the accommodation and the furnishings;

  Section 1 definition of "original purchase price", paragraphs (a), (a.1) and (a.2) BEFORE amended by 2014-4-43(c), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) in relation to tangible personal property other than a modified business vehicle or a modified motor vehicle that is a passenger vehicle, the purchase price of the tangible personal property under section 10;

(a.1) in relation to a modified business vehicle, the purchase price of the modified business vehicle under section 10 less the portion of that purchase price that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle";

(a.2) in relation to a modified motor vehicle that is a passenger vehicle, the purchase price of the modified motor vehicle under section 10 less the portion of that purchase price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to

(i)  facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or

(ii)  equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability;

  Section 1 definition of "sale", paragraphs (n) and (o) were added by 2014-4-43(d), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 1 definition of "small seller", paragraph (b.2), BEFORE amended by 2014-4-44, effective June 23, 2014 (BC Reg 117/2014).

(b.2) who does not sell liquor, other than under a special occasion licence,

  Section 1 definition of "vehicle registration legislation" BEFORE amended by 2014-5-52, effective November 17, 2014 (BC Reg 200/2014).

"vehicle registration legislation" means the Commercial Transport Act, Motor Vehicle Act or Motor Vehicle (All Terrain) Act;

  Section 1 definition of "use", subparagraphs (a) (x), (xi) and (xii), BEFORE amended by 2015-9-46, effective February 18, 2015 [retro from March 25, 2015 (Royal Assent)].

(x) the exercise of a right or power over or the storing, keeping or retaining of tangible personal property that was brought into British Columbia for the sole purpose of subsequently transporting it out of British Columbia for use outside British Columbia;

(xi) the exercise of a right or power over or the storing, keeping or retaining of tangible personal property, other than reusable containers, that was brought into British Columbia for the sole purpose of being processed, fabricated or manufactured into, or attached to or incorporated into, other tangible personal property that is to be transported outside British Columbia for use solely outside British Columbia;

(xii) the storing, keeping or retaining of tangible personal property that was brought into British Columbia for the sole purpose of being repaired and, after repair, being transported outside British Columbia for use outside British Columbia;

  Section 1 definition of "tax" BEFORE amended by 2015-8-58, effective March 25, 2015 (Royal Assent).

"tax", in relation to tax under this Act, includes

(a) an amount a person must pay to the government under section 187 (2) [certificate required for bulk transaction], and

(b) an amount for which a person is personally liable to the government under section 222 [responsibility of person having control of property];

  Section 1 definition of "small seller", paragraph (h) BEFORE amended by 2015-9-45, effective March 25, 2015 (Royal Assent).

(h) who is not registered under section 168 and is not required under section 169, 170, 171 or 172 to be registered under section 168;

  Section 1 definition of "collector", paragraph (b) BEFORE amended by 2015-9-44, effective September 1, 2015.

(b) a person who is required under section 169 (1) to (4), 170, 171 or 172 to be registered under section 168 but who is not registered;

  Section 1 definition of "sale", paragraph (b) BEFORE amended by 2016-5-44,Sch 6, effective March 10, 2016 (Royal Assent).

(b) a sale on credit or for which the price is payable by installments;

  Section 1 definition of "eligible charity", paragraph (b) (i) BEFORE amended by 2015-18-342, effective November 28, 2016 (BC Reg 216/2015).

(i) is incorporated under the Society Act, and

  Section 1 definition of "liquor permit" was added by 2015-19-113(a), effective January 23, 2017 (BC Reg 241/2016).

  Section 1 definition of "small seller", paragraph (b.2) BEFORE amended by 2015-19-113(b), effective January 23, 2017 (BC Reg 241/2016).

(b.2) who does not sell liquor, other than under a special occasion licence or by auction,

  Section 1 definition of "eligible taxable service" was added by 2018-4-68, effective March 15, 2018 (Royal Assent).

  Section 1 definition of "software", paragraph (c) was added by 2018-4-70(a), effective April 1, 2013 [retro from March 15, 2018 (Royal Assent)].

  Section 1 definition of "use", subparagraph (b) (iv) BEFORE amended by 2018-4-70(b), effective April 1, 2013 [retro from March 15, 2018 (Royal Assent)].

(iv) the holding of a right to use software;

  Section 1 definition of "online accommodation platform" was added by 2018-4-69(a), effective October 1, 2018 (BC Reg 141/2018).

  Section 1 definition of "vendor", paragraph (d) BEFORE amended by 2018-4-69(b), effective October 1, 2018 (BC Reg 141/2018).

(d) in relation to accommodation, a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person, who, in the ordinary course of the person's business, in British Columbia, sells, offers to sell, provides or offers to provide accommodation to a purchaser at a retail sale in British Columbia, but does not include a tourism agent.

  Section 1 definition of "small seller", paragraph (b.3) was added by 2018-29-159, effective October 17, 2018 (BC Reg 202/2018).

  Section 1 definition of "promotional sale" was added by 2019-7-36(a), effective April 11, 2019 (Royal Assent).

  Section 1 definition of "small seller", paragraph (b.4) was added by 2019-7-36(b), effective April 11, 2019 (Royal Assent).

  Section 1 definition of "small seller", paragraph (f) BEFORE amended by 2019-7-36(c), effective April 11, 2019 (Royal Assent).

(f) whose reasonable estimate of gross revenue in the 12 months after the 12 months referred to in paragraph (e) from all sales of eligible tangible personal property and software and all provisions of a taxable service is $10 000 or less,

  Section 1 definition of "eligible tangible personal property", paragraph (d.1) was added by 2019-45-1(a), effective January 1, 2020.

  Section 1 definitions of "e-substance" and "e-vaping device" were added by 2019-45-1(b), effective January 1, 2020.

  Section 1 definition of "exclusive product" BEFORE amended by 2019-45-1(c), effective January 1, 2020.

"exclusive product" means tangible personal property that

(a) is acquired, manufactured or produced by a direct seller, and

(b) is primarily offered to a purchaser at a retail sale by an independent sales contractor of the direct seller,

but does not include liquor, a vehicle, a boat, an aircraft or a manufactured building;

  Section 1 definition of "small seller", paragraph (b.1) BEFORE amended by 2019-45-1(d), effective January 1, 2020.

(b.1) who does not sell, in the ordinary course of business, vehicles, aircraft, boats or other tangible personal property prescribed for the purposes of paragraph (e) of the definition of "eligible tangible personal property",

  Section 1 definition of "vapour product" was added by 2019-45-1(e), effective January 1, 2020.

  Section 1 definition of "fair market value", paragraph (d) was added by 2020-18-61(a), effective February 19, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 1 definition of "lease", paragraphs (e) and (f) were added by 2020-18-61(b), effective February 19, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 1 definition of "soda beverage" was added by 2020-18-62, effective April 1, 2021 (BC Reg 56/2021).

  Section 1 definition of "eligible tangible personal property", paragraph (d.2) was added by 2022-11-48(a), effective April 1, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 1 definition of "exclusive product", sandwich text BEFORE amended by 2022-11-48(b), effective April 1, 2022 [retro from June 2, 2022 (Royal Assent)].

but does not include liquor, a vehicle, a boat, an aircraft, a manufactured building or a vapour product;

  Section 1 definitions of "boiler", "fossil fuel combustion system", "heat pump", "heating oil" and "heavy fuel oil" were added by 2022-11-48(c), effective April 1, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 1 definition of "small seller", paragraph (b.1) BEFORE amended by 2022-11-48(d), effective April 1, 2022 [retro from June 2, 2022 (Royal Assent)].

(b.1) who does not sell, in the ordinary course of business, vehicles, aircraft, boats, vapour products or other tangible personal property prescribed for the purposes of paragraph (e) of the definition of "eligible tangible personal property",

  Section 1 definitions of "prepaid purchase card" and "zero-emission vehicle" were added by 2022-11-49(a), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 1 definition of "collector", paragraph (b) BEFORE amended by 2022-11-47(a), effective July 1, 2022.

(b) a person who is required under section 169 (1) to (4), 170, 171, 172 or 172.1 to be registered under section 168 but who is not registered;

  Section 1 definition of "eligible tangible personal property", paragraph (d.3) was added by 2022-11-47(b), effective July 1, 2022.

  Section 1 definition of "eligible taxable service" BEFORE amended by 2022-11-47(c), effective July 1, 2022.

"eligible taxable service" means a taxable service other than accommodation, legal services or a telecommunication service;

  Section 1 definition of "exclusive product", sandwich text BEFORE amended by 2022-11-47(d), effective July 1, 2022.

but does not include liquor, a vehicle, a boat, an aircraft, a manufactured building, a vapour product or a fossil fuel combustion system;

  Section 1 definition of "facilitate" was added by 2022-11-47(e), effective July 1, 2022.

  Section 1 definition of "online accommodation platform" BEFORE repealed by 2022-11-47(f), effective July 1, 2022.

"online accommodation platform" means, subject to the regulations, an online marketplace that enables or facilitates transactions in relation to accommodation located in British Columbia;

  Section 1 definitions of "online marketplace facilitator", "online marketplace seller" and "online marketplace service" were added by 2022-11-47(g), effective July 1, 2022.

  Section 1 definition of "original purchase price", paragraph (c) BEFORE amended by 2022-11-47(h), effective July 1, 2022.

(c) in relation to a taxable service, the purchase price of the taxable service under section 18 [related service], 19 [accommodation], 20 [legal services] or 21 [telecommunication service];

  Section 1 definition of "purchaser", paragraph (c) (part) BEFORE amended by 2022-11-47(i), effective July 1, 2022.

(c) in relation to a related service, legal services or a telecommunication service, a person who agrees to pay or is otherwise obliged to pay consideration for a related service, legal services or a telecommunication service

  Section 1 definition of "small seller", paragraph (b.1) BEFORE amended by 2022-11-47(j), effective July 1, 2022.

(b.1) who does not sell, in the ordinary course of business, vehicles, aircraft, boats, vapour products, fossil fuel combustion systems or other tangible personal property prescribed for the purposes of paragraph (e) of the definition of "eligible tangible personal property",

  Section 1 definition of "small seller", paragraph (g) (v) was added by 2022-11-47(k), effective July 1, 2022.

  Section 1 definition of "taxable service", paragraph (g) was added by 2022-11-47(l), effective July 1, 2022.

  Section 1 definition of "tobacco" was added by 2022-11-47(m), effective July 1, 2022.

  Section 1 definition of "use", paragraph (g) was added by 2022-11-47(n), effective July 1, 2022.

  Section 1 definitions of "appraised value", "average wholesale value" and "designated purchase price" were added by 2022-11-46, effective October 1, 2022.

  Section 1 definition of "purchaser", paragraph (d) (v) BEFORE amended by 2022-11-49(b), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

(v) if the person is a tourism agent and the accommodation is for inclusion in a tourism service provided or to be provided by the tourism agent;

  Section 1 definition of "purchaser", sandwich text was added by 2022-11-49(b), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 1 definition of "designated major event accommodation area" was added by 2022-36-1(a), effective November 24, 2022 (Royal Assent).

  Section 1 definition of "designated recipient" BEFORE amended by 2022-36-1(b), effective November 24, 2022 (Royal Assent).

"designated recipient", in relation to a designated accommodation area, means the municipality, regional district or eligible entity designated by regulation for the purposes of the tax imposed under sections 123 (1), 123.2 (3) and 123.3 (3) in the designated accommodation area;

  Section 1 definition of "online marketplace facilitator", paragraph (a) (ii) (B) BEFORE amended by 2023-23-156(a), effective July 1, 2023.

(B) retail sale or provision of software or taxable services other than legal services, and

  Section 1 definition of "online marketplace seller", paragraph (b) BEFORE amended by 2023-23-156(b), effective July 1, 2023.

(b) sells or provides software or taxable services other than legal services;

  Section 1 definition of "online marketplace service" BEFORE amended by 2023-23-156(c), effective July 1, 2023.

"online marketplace service" means any of the following services provided by an online marketplace facilitator, or by an agent, partner, joint venturer or associated corporation of the online marketplace facilitator, to an online marketplace seller:

(a) the listing of tangible personal property, software or taxable services, other than legal services, for sale, lease or provision, as applicable;

(b) advertising or promotion;

(c) customer service;

(d) storage;

(e) the fulfillment of orders or bookings;

(f) the collection or facilitation of payment, either directly or indirectly, and transmission of the payment to the online marketplace seller;

(g) accepting or assisting with cancellations, changes, returns or exchanges of tangible personal property, software or taxable services other than legal services;

(h) other services to facilitate an online marketplace seller's sale, provision or lease of tangible personal property, or sale or provision of software or taxable services, other than legal services, through an online marketplace;

  Section 1 definition of "use", paragraph (g) (ii) BEFORE amended by 2023-23-156(d), effective July 1, 2023.

(ii) selling or providing software or taxable services, other than legal services, through an online marketplace;

  Section 1 definition of "vapour product" BEFORE amended by 2023-23-156(e), effective July 1, 2023.

"vapour product" means

(a) an e-vaping device,

(b) an e-substance, and

(c) a cartridge, part or accessory for an e-vaping device;

  Section 1 definitions of "infrastructure as a service" and "software as a service" were added by 2024-13-204(a) and (d), effective April 1, 2013 [retro from April 25, 2024 (Royal Assent)].

  Section 1 definition of "sale", paragraph (k) BEFORE amended by 2024-13-204(b), effective April 1, 2013 [retro from April 25, 2024 (Royal Assent)].

(k) the provision of tangible personal property, software or a telecommunication service that, in prescribed circumstances, is merely incidental to a contract for the provision of services that are not subject to tax under this Act;

  Section 1 definition of "software" BEFORE amended by 2024-13-204(c), effective April 1, 2013 [retro from April 25, 2024 (Royal Assent)].

"software" means the following:

(a) a software program that is delivered or accessed by any means;

(b) the right, whether exercised or not, to use a software program that is delivered or accessed by any means;

(c) a contractual right

(i) to receive modifications to or new versions of software programs described in paragraph (a) or (b) if modifications or new versions become available, whether or not that right is exercised, and

(ii) to which section 15 (2) (h) does not apply;

  Section 1 definition of "use", paragraph (b) (i) and (iv) BEFORE amended by 2024-13-204(e), effective April 1, 2013 [retro from April 25, 2024 (Royal Assent)].

(i) the sending, receiving, downloading, viewing or accessing of software by any means, including if possession of the software is maintained by the provider of the software or another person;

(iv) the holding of a right described in paragraph (b) or (c) of the definition of "software";

  Section 2 (c) BEFORE amended by 2016-5-41,Sch 3, effective March 10, 2016 (Royal Assent).

(c) the enrollment of the individual as a beneficiary under the medical services plan continued under the Medicare Protection Act.

  Section 4.1 was enacted by 2022-11-50, effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 6.1 was enacted by 2023-23-157, effective July 1, 2023.

  Section 8.1 was enacted by 2021-18-61, effective June 17, 2021 (Royal Assent).

  Section 10 (2) (j) was added by 2022-11-51, effective July 1, 2022.

  Section 10 (2) (f) (part) BEFORE amended by 2023-23-159(a), effective April 1, 2013 [retro from May 11, 2023 (Royal Assent)].

(f) if the tangible personal property is purchased, manufactured, processed or otherwise acquired outside British Columbia and subsequently brought or sent into or received in British Columbia for use or consumption in British Columbia, the costs and expenses incurred by the user, or by a person who is not a BC resident and who brought or sent into British Columbia, or received delivery of in British Columbia, the tangible personal property, before the use of the tangible personal property in British Columbia, including

  Section 10 (3) was added by 2023-23-159(b), effective April 1, 2013 [retro from May 11, 2023 (Royal Assent)].

  Section 10 (1) BEFORE amended by 2023-23-158(a), effective September 1, 2022 [retro from May 11, 2023 (Royal Assent)].

(1) For the purposes of this Act, the purchase price of tangible personal property is equal to the total value of the consideration that the seller or person from whom the tangible personal property passes accepts as the price or on account of the price of the tangible personal property covered by the sale.

  Section 10 (2) (f) (part) BEFORE amended by 2023-23-158(b), effective September 1, 2022 [retro from May 11, 2023 (Royal Assent)].

(f) subject to subsection (3), if the tangible personal property is purchased, manufactured, processed or otherwise acquired outside British Columbia and subsequently brought or sent into or received in British Columbia for use or consumption in British Columbia, the costs and expenses incurred by the user, or by a person who is not a BC resident and who brought or sent into British Columbia, or received delivery of in British Columbia, the tangible personal property, before the use of the tangible personal property in British Columbia, including

  Section 10 (4) was added by 2023-23-158(c), effective September 1, 2022 [retro from May 11, 2023 (Royal Assent)].

  Section 10.01 was enacted by 2022-11-52, effective October 1, 2022.

  Section 10.1 was enacted by 2014-4-45, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 10.1 (1) (d), (e) and (f) were added by 2022-11-53, effective October 1, 2022.

  Section 12 BEFORE amended by 2020-18-63(a) to (d), effective February 19, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 12 (e) was added by 2020-18-63(e), effective February 19, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 13 (3) (f) was added by 2014-4-46, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 13 (2) (e) BEFORE amended by 2023-23-161(a), effective April 1, 2013 [retro from May 11, 2023 (Royal Assent)].

(e) if the tangible personal property is leased outside British Columbia and subsequently brought or sent into or received in British Columbia for use in British Columbia, the charges to the lessee for customs, excise, transportation, service and other similar costs incurred by the lessee before the lessee uses the tangible personal property in British Columbia;

  Section 13 (4) was added by 2023-23-161(b), effective April 1, 2013 [retro from May 11, 2023 (Royal Assent)].

  Section 13 (1) BEFORE amended by 2023-23-160(a), effective September 1, 2022 [retro from May 11, 2023 (Royal Assent)].

(1) For the purposes of this Act, the lease price of tangible personal property is equal to the total value of the consideration accepted by the person leasing the tangible personal property to the lessee for the right to use the tangible personal property.

  Section 13 (2) (e) BEFORE amended by 2023-23-160(b), effective September 1, 2022 [retro from May 11, 2023 (Royal Assent)].

(e) subject to subsection (4), if the tangible personal property is leased outside British Columbia and subsequently brought or sent into or received in British Columbia for use in British Columbia, the charges to the lessee for customs, excise, transportation, service and other similar costs incurred by the lessee before the lessee uses the tangible personal property in British Columbia;

  Section 13 (5) was added by 2023-23-160(c), effective September 1, 2022 [retro from May 11, 2023 (Royal Assent)].

  Section 16 (1) BEFORE amended by 2019-7-37(a), effective April 11, 2019 (Royal Assent).

(1) For the purposes of this Act, in relation to promotional material that is to be provided by way of promotional distribution by a promotional distributor, the promotional distributor's purchase price of the promotional material is equal to the amount by which the initial price of the promotional material paid by the promotional distributor exceeds the amount of consideration specifically provided for the promotional material by the person to whom that promotional material is provided.

  Section 16 (2) BEFORE amended by 2019-7-37(b), effective April 11, 2019 (Royal Assent).

(2) For the purposes of this Act, in relation to promotional material that is received by way of promotional distribution, the recipient's purchase price of the promotional material is equal to the amount of any consideration specifically provided for the promotional material by the person to whom that promotional material is provided.

  Section 17 (a) BEFORE amended by 2022-11-54, effective July 1, 2022.

(a) subject to paragraphs (b) to (e), the purchase price of the taxable service under section 18 [related service], 19 [accommodation], 20 [legal services] or 21 [telecommunication service];

  Section 19 (3) BEFORE amended by 2014-4-47, effective February 19, 2014 [retroactive from March 24, 2014 (Royal Assent)].

(3)  Despite subsection (1), if accommodation is purchased as part of a combination of accommodation, meals and other prescribed services purchased for a single price from a prescribed person, for the purposes of this Act, the purchase price of the accommodation is the amount attributed to the purchase of the accommodation in accordance with the regulations.

  Section 21.1 was enacted by 2022-11-55, effective July 1, 2022.

  Section 23 (1) definition of "coupon" BEFORE amended by 2022-11-56, effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

"coupon" does not include a gift certificate;

  Section 25 (2) (a) (iii) BEFORE amended by 2014-4-48, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(iii)  in the case of section 72 or 72.1, on the date the vehicle ceases to be licensed under a licence to which a prorating agreement applies,

  Section 25 (2) (a) (vii) (C) BEFORE amended by 2021-3-23, effective March 25, 2021 (Royal Assent).

(C) the date the consideration for use of the prototype or copy of the prototype becomes due;

  Section 26 (4) (part) BEFORE amended and (4.1) added by 2014-4-49(a) and (b), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(4)  Subject to subsection (6), for the purposes of this Act, the purchase price of a taxable component is equal to the initial price accepted by the seller, or the person from whom the taxable component passes or is acquired, for all the taxable and non-taxable components sold or provided for the single price if

  Section 26 (2) BEFORE amended by 2020-18-64, effective April 1, 2021 (BC Reg 56/2021).

(2) Subject to section 19 (3), this section applies if a taxable component is sold or provided with a non-taxable component for a single price.

  Section 26.1 was enacted by 2020-18-65, effective April 1, 2021 (BC Reg 56/2021).

  Section 26.2 was enacted by 2020-18-66, effective February 19, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 27 (2) BEFORE amended by 2015-8-59, effective June 9, 2015 (BC Reg 102/2015).

(2) If the director makes a determination under subsection (1), for the purposes of this Act, other than section 16 (2), and despite any other provision of this Act,

(a) the fair market value of the tangible personal property as determined under subsection (1) (a) of this section is deemed to be the purchase price of the tangible personal property,

(b) the fair market value of the tangible personal property as determined under subsection (1) (b) of this section is deemed to be the lease price of the tangible personal property,

(c) the fair market value of the software as determined under subsection (1) (c) of this section is deemed to be the purchase price of the software, and

(d) the fair market value of the taxable service as determined under subsection (1) (d) of this section is deemed to be the purchase price of the taxable service.

  Section 28 (1) (a) BEFORE amended by 2014-4-50(a), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) section 37 [tax on purchase];

  Section 28 (8) (a) BEFORE amended by 2014-4-50(b), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) a law of Canada or another province, or

  Section 28 (2) BEFORE amended by 2019-7-38, effective April 11, 2019 (Royal Assent).

(2) Subject to sections 29 and 30, this section applies to tax imposed under a relevant provision.

  Section 28 (1) (v) was added by 2022-11-57, effective July 1, 2022.

  Section 28 (1) (q.1) was added by 2022-36-2, effective November 24, 2022 (Royal Assent).

  Section 29 (4) and (5) were added by 2014-4-51, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 30 (2) BEFORE amended by 2013-1-156, effective May 1, 2013.

(2)  Tax imposed under section 40 [tax on motor vehicle leased outside British Columbia and registered for use in British Columbia] or 50 [tax on registration of vehicle brought into British Columbia] is payable at the time that an application is made for the registration of the vehicle under the vehicle registration legislation.

  Section 30 (7) (part) BEFORE amended by 2019-7-39, effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(7) If this subsection applies in relation to a person described in subsection (6), the Insurance Corporation of British Columbia must nevertheless levy and collect the tax unless the Insurance Corporation of British Columbia obtains from that person, at or before the time the tax is payable,

  Section 30.1 was enacted by 2019-7-40, effective April 11, 2019 (Royal Assent).

  Section 32 (3) and (5) BEFORE amended by 2014-4-52, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(3)  An agreement referred to in subsection (1) must provide for the following:

(a) the types of tangible personal property or software to which the agreement applies;

(b) subject to the regulations, the circumstances in which the person liable to pay tax must pay the tax directly to the government, instead of paying the tax to a collector in relation to a purchase or lease of tangible personal property or a purchase of software to which the agreement applies.

(5)  If an agreement referred to in subsection (1) is entered into, despite anything in this Act but subject to the regulations and to the agreement, the person liable to pay tax must pay the tax, on or before the prescribed date and in the prescribed manner, directly to the government in relation to a purchase or lease of tangible personal property or a purchase of software to which the agreement applies.

  Section 32 (1) BEFORE amended by 2018-4-71(a), effective March 15, 2018 (Royal Assent).

(1) The director may, in the circumstances established by the regulations, enter into an agreement, with a person liable to pay tax imposed under Part 3 [Taxes in Relation to Tangible Personal Property] or Part 4 [Taxes in Relation to Software], relating to the manner in which the tax is to be paid to the government.

  Section 32 (3) (part) BEFORE amended by 2018-4-71(b), effective March 15, 2018 (Royal Assent).

(3) An agreement referred to in subsection (1) must provide for the types of tangible personal property or software to which the agreement applies and must provide for one or both of the following:

  Section 32 (5) BEFORE amended by 2018-4-71(b), effective March 15, 2018 (Royal Assent).

(5) If an agreement referred to in subsection (1) is entered into, despite anything in this Act but subject to the regulations and to the agreement, the person liable to pay tax must pay the tax, on or before the prescribed date and in the prescribed manner, directly to the government in relation to the tangible personal property or software to which the agreement applies.

  Section 32 (3) (a) (ii) BEFORE amended by 2018-4-71(c), effective March 15, 2018 (Royal Assent).

(ii) a purchase of software to which the agreement applies;

  Section 34 (1) to (3) and (5) to (8.1) BEFORE amended by 2014-4-53, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 34 (1), (7) and (8) BEFORE amended by 2013-1-160, effective April 1, 2015.

(1) Subject to this section, the rate of tax payable under sections 37, 49 (6) (a), 51 (6), 52, 80, 80.3 to 80.7, 81 to 84, 85 and 86 on tangible personal property is 7% of the purchase price of the tangible personal property.

(7) The rate of tax payable under sections 37, 49 (6) (a), 51 (6), 52, 80, 80.3 to 80.7 and 82.2 on a manufactured mobile home is 7% of the amount equal to 50% of the purchase price of the manufactured mobile home.

(8) The rate of tax payable under sections 37, 49 (6) (a), 51 (6), 52, 80, 80.3 to 80.7 and 82.2 on a manufactured modular home is 7% of the amount equal to 55% of the purchase price of the manufactured modular home.

  Section 34 (10) was added by 2017-12-70, effective January 1, 2018 (BC Reg 213/2017).

  Section 34 (3) BEFORE amended by 2018-4-72(a), effective April 1, 2018.

(3) Subject to subsections (5) and (6), the rate of tax payable under sections 37, 49 (6) (a), 50 (2) (a), 51 (6), 52, 81, 82, 82.2, 82.3, 83, 84, 85 and 86 on a vehicle, boat or aircraft is 12% of the purchase price of the vehicle, boat or aircraft.

  Section 34 (3.1) was added by 2018-4-72(b), effective April 1, 2018.

  Section 34 (6) (d) BEFORE amended by 2018-4-72(c), effective April 1, 2018.

(d) 10% of the purchase price of the passenger vehicle, if the original purchase price is $57 000 or more.

  Section 34 (6) (e) and (f) were added by 2018-4-72(c), effective April 1, 2018.

  Section 34 (10) BEFORE repealed by 2017-12-71, effective April 1, 2019.

(10) The rate of tax payable under sections 37, 49 (6) (a), 52, 81, 82, 84 and 86 on electricity is 3.5% of the purchase price of the electricity.

  Section 34 (11) was added by 2019-45-2, effective January 1, 2020.

  Section 34 (3), (3.1) (part), (4) (part), (5) and (6) (part) BEFORE amended by 2022-11-58(a) to (e), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

(3) Subject to subsections (3.1), (5) and (6), the rate of tax payable under sections 37, 49 (6) (a), 50 (2) (a), 51 (6), 52, 81, 82, 82.2, 82.3, 83, 84, 85 and 86 on a vehicle, boat or aircraft is 12% of the purchase price of the vehicle, boat or aircraft.

(3.1) Subject to subsections (5) and (6), the rate of tax payable under sections 37, 49 (6) (a), 50 (2) (a), 51 (6), 52, 81, 82, 82.2, 82.3, 83, 84, 85 and 86 on a passenger vehicle is as follows:

(4) Subsections (5) and (6) apply in relation to a vehicle, boat or aircraft if the person who must pay tax under the applicable section on the vehicle, boat or aircraft, or another person referred to in section 49 (1) (b),

(5) Subject to subsection (6), the rate of tax payable under sections 37, 49 (6) (a), 50 (2) (a), 51 (6), 52 and 81 to 86 on a vehicle, boat or aircraft is 7% of the purchase price of the vehicle, boat or aircraft.

(6) The rate of tax payable under sections 37, 49 (6) (a), 50 (2) (a), 51 (6), 52 and 81 to 86 on a passenger vehicle is as follows:

  Section 34 (6.1) was added by 2022-11-58(f), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 34 (12) was added by 2022-11-60, effective April 1, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 35 (2) to (6) BEFORE amended by 2014-4-54, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(2)  Subject to this section, the rate of tax payable under sections 39 [tax on leases] and 102 [tax on leased property occasionally supplied with operator] on tangible personal property is 7% of the lease price of the tangible personal property.

(3)  The rate of tax payable under sections 39 and 102 on a passenger vehicle is as follows:

(a) 7% of the lease price, if the tax rate value of the passenger vehicle is less than $55 000;

(b) 8% of the lease price, if the tax rate value of the passenger vehicle is $55 000 or more but less than $56 000;

(c) 9% of the lease price, if the tax rate value of the passenger vehicle is $56 000 or more but less than $57 000;

(d) 10% of the lease price, if the tax rate value of the passenger vehicle is $57 000 or more.

(4)  The rate of tax payable under section 39 on a manufactured mobile home is 7% of the amount equal to 50% of the lease price of the manufactured mobile home.

(5)  The rate of tax payable under section 39 on a manufactured modular home is 7% of the amount equal to 55% of the lease price of the manufactured modular home.

(6)  The rate of tax payable under section 39 on a portable building is 7% of the amount equal to 45% of the lease price of the portable building.

  Section 35 (3) (d) BEFORE amended by 2018-4-73, effective April 1, 2018.

(d) 10% of the lease price, if the tax rate value of the passenger vehicle is $57 000 or more.

  Section 35 (3) (e) and (f) were added by 2018-4-73, effective April 1, 2018.

  Section 35 (8) was added by 2019-45-3, effective January 1, 2020.

  Section 35 (3) (part) BEFORE amended by 2022-11-61(a), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

(3) The rate of tax payable under sections 39, 41, 82.01 and 102 on a passenger vehicle is as follows:

  Section 35 (3.1) was added by 2022-11-61(b), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 35 (9) was added by 2022-11-63, effective April 1, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 36 (4) BEFORE amended by 2014-4-55, effective June 23, 2014 (BC Reg 117/2014).

(4) Subsections (5) and (6) apply if the donor who gave the gift to the person who must pay tax under section 49 (6) (c) or 50 (2) (b)

(a) is a registrant under Part IX [Goods and Services Tax] of the Excise Tax Act, or

(b) acquired the vehicle, boat or aircraft in prescribed circumstances.

  Section 36 (10) was added by 2017-12-72, effective January 1, 2018 (BC Reg 213/2017).

  Section 36 (3) BEFORE amended by 2018-4-74(a), effective April 1, 2018.

(3) Subject to subsections (5) and (6), the rate of tax payable under sections 49 (6) (c) and 50 (2) (b) on a vehicle, boat or aircraft is 12% of the fair market value of the vehicle, boat or aircraft on the entry date of the vehicle, boat or aircraft.

  Section 36 (3.1) was added by 2018-4-74(b), effective April 1, 2018.

  Section 36 (6) (d) BEFORE amended by 2018-4-74(c), effective April 1, 2018.

(d) 10% of the fair market value of the passenger vehicle on the entry date of the passenger vehicle, if the fair market value is $57 000 or more.

  Section 36 (6) (e) and (f) were added by 2018-4-74(c), effective April 1, 2018.

  Section 36 (10) BEFORE repealed by 2017-12-73, effective April 1, 2019.

(10) The rate of tax payable under section 49 (6) (c) on electricity is 3.5% of the fair market value of the electricity on the entry date of the electricity.

  Section 36 (11) was added by 2019-45-4, effective January 1, 2020.

  Section 36 (3), (3.1) (part), (4) (part), (5) and (6) (part) BEFORE amended by 2022-11-64(a) to (e), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

(3) Subject to subsections (3.1), (5) and (6), the rate of tax payable under sections 49 (6) (c) and 50 (2) (b) on a vehicle, boat or aircraft is 12% of the fair market value of the vehicle, boat or aircraft on the entry date of the vehicle, boat or aircraft.

(3.1) Subject to subsections (5) and (6), the rate of tax payable under sections 49 (6) (c) and 50 (2) (b) on a passenger vehicle is as follows:

(4) Subsections (5) and (6) apply if

(5) Subject to subsection (6), the rate of tax payable under sections 49 (6) (c) and 50 (2) (b) on a vehicle, boat or aircraft is 7% of the fair market value of the vehicle, boat or aircraft on the entry date of the vehicle, boat or aircraft.

(6) The rate of tax payable under sections 49 (6) (c) and 50 (2) (b) on a passenger vehicle is as follows:

  Section 36 (6.1) was added by 2022-11-64(f), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 36 (12) was added by 2022-11-66, effective April 1, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 37 (6) (part) and (b) BEFORE amended by 2014-4-56, effective February 19, 2014 [retroactive from March 24, 2014 (Royal Assent)].

(6)  If a collector sells tangible personal property at a sale in British Columbia to a person who alleges that the person is exempt under section 80.1 (1) from paying tax under subsection (1) of this section, the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains, at or before the time the tax is payable,

(a) that person's registration number or, from that person, a declaration in a form acceptable to the director, and

(b) a declaration in a form acceptable to the director and made by the party referred to in section 80.1 (1) (c).

  Section 37 (2) (b) BEFORE amended by 2015-8-60, effective April 1, 2013 [retro from March 25, 2015 (Royal Assent)].

(b) a purchaser of a conveyance, if the purchaser must pay tax imposed under section 60 [tax if conveyance purchased in British Columbia for interjurisdictional use] in relation to the conveyance;

  Section 37 (4) (part) BEFORE amended by 2019-7-41(a), effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(4) If a collector sells a vehicle at a sale in British Columbia to a person who alleges that the vehicle is to be immediately licensed in British Columbia as described in section 69 (1) (a), the collector must nevertheless levy and collect the tax under subsection (1) of this section unless the collector obtains from that person, at or before the time the tax is payable,

  Section 37 (5) (part) BEFORE amended by 2019-7-41(b), effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(5) If a collector sells tangible personal property at a sale in British Columbia to a person who alleges that the person is exempt under section 79 (1) or 80.5 (6) from paying tax under subsection (1) of this section, the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains, at or before the time the tax is payable,

  Section 37 (6) (part) BEFORE amended by 2019-7-41(b), effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(6) If a collector sells tangible personal property at a sale in British Columbia to a person who alleges that the person is exempt under section 80.1 (1) or 80.5 (7) from paying tax under subsection (1) of this section, the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains, at or before the time the tax is payable,

  Section 37 (3) (part) BEFORE amended by 2021-18-62(a), effective October 1, 2021 (BC Reg 249/2021).

(3) If a collector sells tangible personal property at a sale in British Columbia to a person who alleges that the tangible personal property is being purchased for resale, the person must nevertheless pay tax under subsection (1) as if the person were a purchaser and the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains, at or before the time the tax is payable,

  Section 37 (7) and (8) were added by 2021-18-62(b), effective October 1, 2021 (BC Reg 249/2021).

  Section 37 (3) BEFORE amended by 2024-13-205, effective July 1, 2024.

(3) Subject to subsection (7), if a collector sells tangible personal property at a sale in British Columbia to a person who alleges that the tangible personal property is being purchased for resale, the person must nevertheless pay tax under subsection (1) as if the person were a purchaser and the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains, at or before the time the tax is payable,

(a) that person's registration number, or

(b) if that person does not have a registration number, a declaration in a form acceptable to the director from that person.

  Section 38 (b) BEFORE amended by 2014-4-57, effective February 19, 2014 [retroactive from March 24, 2014 (Royal Assent)].

(b) subject to section 39 (2), a multijurisdictional vehicle.

  Section 39 (4) was added by 2014-4-58, effective February 19, 2014 [retroactive from March 24, 2014 (Royal Assent)].

  Section 39 (4) (part) BEFORE amended by 2019-7-42, effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(4) If a collector, as lessor, leases a vehicle to a person who alleges that the vehicle is to be immediately licensed in British Columbia as described in section 69 (1) (a), the collector must nevertheless levy and collect the tax under subsection (1) of this section unless the collector obtains from that person, at or before the time the tax is payable,

  Section 40 (2) (b) (iv) BEFORE amended by 2018-4-75, effective April 1, 2018.

(iv) 10% of the taxable value, if the taxable value of the passenger vehicle is $57 000 or more.

  Section 40 (2) (b) (v) and (vi) were added by 2018-4-75, effective April 1, 2018.

  Section 40 (2) (b) (part) BEFORE amended by 2022-11-67(a), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

(b) if the motor vehicle is a passenger vehicle, at the applicable rate as follows:

  Section 40 (2) (c) was added by 2022-11-67(b), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 41 (3) BEFORE amended and (3.1) was added by 2014-4-59, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(3)  A lessee to whom this section applies must pay to the government, in relation to the rental period under the lease, tax on the tangible personal property in the amount determined by the following formula:

amount = lease price x rate x		BC usage
		total usage

  Section 44 (2) (part) BEFORE amended by 2019-7-43, effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(2) If a collector, as lessor, leases tangible personal property to a person who alleges that the person is exempt under subsection (1) from paying tax under this Division, the collector must nevertheless levy and collect the tax under this Division unless the collector obtains from that person, at or before the time the tax is payable,

  Section 48 (c) BEFORE amended by 2015-8-61, effective April 1, 2013 [retro from March 25, 2015 (Royal Assent)].

(c) a conveyance that is subject to tax or is exempt from tax under Division 6 [Conveyances Used Interjurisdictionally];

  Section 48 (d) BEFORE amended by 2019-7-44, effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(d) a multijurisdictional vehicle.

  Section 49 (12) BEFORE amended by 2014-4-60, effective February 19, 2014 [retroactive from March 24, 2014 (Royal Assent)].

(12)  If a collector causes tangible personal property to be delivered in British Columbia to a person who alleges that the person is exempt under section 80.1 (2) from paying tax under subsection (5) of this section, the collector must nevertheless levy and collect the tax under subsection (5) unless the collector obtains, at or before the time the tax is payable,

(a) that person's registration number or, from that person, a declaration in a form acceptable to the director, and

(b) a declaration in a form acceptable to the director and made by the party referred to in section 80.1 (2) (c).

  Section 49 (7.1) BEFORE amended by 2018-4-76(a), effective April 1, 2018.

(7.1) Subject to subsections (7.2) and (8), the rate of tax payable under subsection (5) on a motor vehicle to which this subsection applies is 12% of the purchase price of the motor vehicle.

  Section 49 (8) (b) (iv) BEFORE amended by 2018-4-76(b), effective April 1, 2018.

(iv) 10% of the purchase price of the passenger vehicle, if the original purchase price of the passenger vehicle is $57 000 or more.

  Section 49 (8) (b) (v) and (vi) were added by 2018-4-76(b), effective April 1, 2018.

  Section 49 (9.1) was added by 2019-7-45, effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

  Section 49 (10) (part) BEFORE amended by 2019-7-46, effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(10) If a collector causes tangible personal property to be delivered in British Columbia to a person who alleges that the person is exempt under section 79 (2) or 80.5 (6) from paying tax under subsection (5) of this section, the collector must nevertheless levy and collect the tax under subsection (5) unless the collector obtains, at or before the time the tax is payable,

  Section 49 (12) (part) BEFORE amended by 2019-7-46, effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(12) If a collector causes tangible personal property to be delivered in British Columbia to a person who alleges that the person is exempt under section 80.1 (2) or 80.5 (7) from paying tax under subsection (5) of this section, the collector must nevertheless levy and collect the tax under subsection (5) unless the collector obtains, at or before the time the tax is payable,

  Section 49 (8) (b) (part) BEFORE amended by 2022-11-69(a), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

(b) if the motor vehicle is a passenger vehicle, at the applicable rate as follows:

  Section 49 (8) (c) was added by 2022-11-69(b), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 50 (1) (a) BEFORE amended by 2014-4-61, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) a person brings or sends into British Columbia, or receives delivery of in British Columbia, a vehicle for use

  Section 50 (3.1) was added by 2025-10-30, effective May 29, 2025 (Royal Assent).

  Section 51 (6) BEFORE amended by 2014-4-62, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(6)  A person is not liable to pay to the government, in relation to the tangible personal property, a total amount of tax under subsection (3) that is in excess of an amount equal to the amount determined in accordance with the following formula:

  Section 51 (4) BEFORE amended by 2025-10-31, effective September 12, 2025 (BC Reg 148/2025).

(4) Subject to subsection (9), the tax payable under subsection (3) is equal to 1/3 of the tax that would, but for this section, be payable under section 49 by the person in relation to the tangible personal property.

  Section 52 (4.1) was added by 2015-8-62, effective April 1, 2013 [retro from March 25, 2015 (Royal Assent)].

  Section 52 (3) BEFORE amended by 2025-10-32, effective May 29, 2025 (Royal Assent).

(3) This section does not apply to a non-resident referred to in subsection (1) if

(a) the non-resident has leased, as lessee, the tangible personal property, or

(b) the non-resident must pay tax under section 50 in respect of the vehicle.

  Section 54 (2) (c.1) BEFORE amended by 2014-5-53, effective November 17, 2014 (BC Reg 200/2014).

(c.1) all terrain vehicles that are required to be registered under the Motor Vehicle (All Terrain) Act;

  Section 55 (1) (c) BEFORE amended by 2019-45-5(a), effective January 1, 2020.

(c) pay to the government, by paying to the customs officer as agent of the government, tax at the applicable rate under subsections (3) to (3.4).

  Section 55 (2) (b) BEFORE amended by 2019-45-5(a), effective January 1, 2020.

(b) pay to the government, by paying to the postal agent as agent of the government, tax at the applicable rate under subsections (3) to (3.4).

  Section 55 (3) BEFORE amended by 2019-45-5(b), effective January 1, 2020.

(3) Subject to subsections (3.1) to (3.4), the rate of tax payable under subsections (1) and (2) is 7% of the taxable value of the tangible personal property.

  Section 55 (3.6) was added by 2019-45-5(c), effective January 1, 2020.

  Section 55 (1) (c) BEFORE amended by 2022-11-71(a), effective April 1, 2022 [retro from June 2, 2022 (Royal Assent)].

(c) pay to the government, by paying to the customs officer as agent of the government, tax at the applicable rate under subsections (3) to (3.4) and (3.6).

  Section 55 (2) (b) BEFORE amended by 2022-11-71(a), effective April 1, 2022 [retro from June 2, 2022 (Royal Assent)].

(b) pay to the government, by paying to the postal agent as agent of the government, tax at the applicable rate under subsections (3) to (3.4) and (3.6).

  Section 55 (3) BEFORE amended by 2022-11-71(b), effective April 1, 2022 [retro from June 2, 2022 (Royal Assent)].

(3) Subject to subsections (3.1) to (3.4) and (3.6), the rate of tax payable under subsections (1) and (2) is 7% of the taxable value of the tangible personal property.

  Section 55 (3.7) was added by 2022-11-71(c), effective April 1, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 64 (3) BEFORE amended by 2015-8-63, effective April 1, 2013 [retro from March 25, 2015 (Royal Assent)].

(3) Tax payable under subsection (2) must be paid on or before the last day of the month after the month in which the person first becomes a user of the conveyance.

  Section 68 definition of "calculation year" BEFORE repealed by 2015-9-47, effective January 1, 2015 [retro from May 25, 2015 (BC Reg 80/2015)].

"calculation year" means the period beginning on July 1 and ending on the following June 30;

  Section 68 definition of "travel ratio" BEFORE amended by 2015-9-47, effective January 1, 2015 [retro from May 25, 2015 (BC Reg 80/2015)].

"travel ratio", in respect of a vehicle, means the travel ratio determined in accordance with section 69 (4);

  Section 69 BEFORE repealed by 2015-9-48, effective January 1, 2015 [retro from May 25, 2015 (BC Reg 80/2015)].

(4) The travel ratio for a vehicle is as follows:

(a) if none of the vehicles in the fleet, while part of that fleet, were multijurisdictional vehicles for at least 90 days during the calculation year preceding the fleet licensing date, the ratio of

(i) a reasonable estimate of the distance that the vehicles in the fleet will travel in British Columbia during the fleet licence year

to

(ii) a reasonable estimate of the total distance that the vehicles in the fleet will travel in the fleet licence year;

(b) if one or more of the vehicles in the fleet, while part of that fleet, were multijurisdictional vehicles for at least 90 days during the calculation year preceding the fleet licensing date, the ratio of

(i) the distance travelled in British Columbia by the vehicles of the fleet in the period beginning on the first date in that calculation year that a vehicle in the fleet became a multijurisdictional vehicle or on the first day of the calculation year, whichever is later, and ending on the last day of the calculation year

to

(ii) the total distance travelled by the vehicles of the fleet during that same period.

  Section 71 (1), (2) and (4) BEFORE amended by 2015-9-49, effective January 1, 2015 [retro from May 25, 2015 (BC Reg 80/2015)].

(1) If a person is required to pay tax imposed under section 69 in respect of a vehicle for a vehicle licence period and the tax payable under that section is calculated using a travel ratio for the vehicle determined under section 69 (4) (a), the person must determine the following at the end of the vehicle licence period:

(a) the actual distance the vehicles in the fleet of vehicles referred to in section 69 (4) (a) travelled in British Columbia during the fleet licence year;

(b) the actual total distance that the vehicles in the fleet travelled during that fleet licence year;

(c) the amount calculated by the formula in section 69 (2), using the distances determined under paragraphs (a) and (b) of this subsection instead of the estimated distance under section 69 (4) (a).

(2) If the amount determined under subsection (1) (c) for a vehicle licence period exceeds the amount determined under section 69 (2) for the vehicle licence period based on the reasonable estimates under section 69 (4) (a), the person who is required to pay tax imposed under section 69 in respect of a vehicle for a vehicle licence period must pay to the government tax equal to the amount of the excess.

(4) If the director is satisfied that the amount determined under section 69 (2) for the vehicle licence period based on the reasonable estimates under section 69 (4) (a) exceeds the amount determined under subsection (1) (c) of this section for the vehicle licence period, the director must refund to the person who paid tax under section 69 the amount of the excess.

  Section 71 (5) was added by 2015-9-49, effective January 1, 2015 [retro from May 25, 2015] (BC Reg 80/2015)].

  Section 72 (1), (2) and (4) BEFORE amended by 2014-4-63, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(1)  Subject to subsection (2), this section applies to a person in relation to a vehicle if

(a) the person licensed the vehicle under a licence to which a prorating agreement applies,

(b) the person paid tax under one or both of sections 69 and 71 in respect of the vehicle, and

(c) the vehicle ceases to be licensed under a licence to which a prorating agreement applies.

(2)  This section does not apply to a person in relation to a vehicle if

(a) the person, as lessee, leases the vehicle,

(b) the person previously licensed the vehicle for use solely within British Columbia before licensing the vehicle under a licence to which a prorating agreement applies,

(c) the vehicle was transferred to the person under an agreement that provided that a beneficial interest in the vehicle was retained by the person who transferred the vehicle, or

(d) on ceasing to be licensed under a licence to which a prorating agreement applies, the vehicle is licensed for use within another jurisdiction and is not licensed for use within British Columbia.

(4)  Tax payable under subsection (3) must be paid to the government by paying the tax to the Insurance Corporation of British Columbia at the time the vehicle ceases to be licensed under a licence to which a prorating agreement applies.

  Section 72.1 (1), (2) and (4) BEFORE amended by 2014-4-64, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(1)  Subject to subsection (2), this section applies to

(a) a person in relation to a vehicle if

(i)  the person transferred the vehicle under an agreement but retained a beneficial interest in the vehicle,

(ii)  the vehicle was licensed by the person to whom the vehicle was transferred under subparagraph (i) under a licence to which a prorating agreement applies and that person paid tax under one or both of sections 69 and 71,

(iii)  the vehicle ceases to be licensed under a licence to which a prorating agreement applies, and

(iv)  the person referred to in subparagraph (ii) has ceased to hold an interest in the vehicle, or

(b) a person in relation to a vehicle if

(i)  the person received an interest in the vehicle under an agreement referred to in paragraph (a) (i),

(ii)  the vehicle was licensed by the person under a licence to which a prorating agreement applies and that person paid tax under one or both of sections 69 and 71,

(iii)  the vehicle ceases to be licensed under a licence to which a prorating agreement applies, and

(iv)  the person continues to hold an interest in the vehicle.

(2)  This section does not apply to a person in relation to a vehicle if

(a) any person referred to in subsection (1), as lessee, leases the vehicle,

(b) the vehicle was licensed for use solely within British Columbia

(i)  before the vehicle was licensed under a licence to which a prorating agreement applies, and

(ii)  during the period in which the person referred to in subsection (1) (a) (i) retained a beneficial interest in the vehicle, or

(c) on ceasing to be licensed under a licence to which a prorating agreement applies, the vehicle is licensed for use within another jurisdiction and is not licensed for use within British Columbia.

(4)  Tax payable under subsection (3) must be paid to the government by paying the tax to the Insurance Corporation of British Columbia at the time the vehicle ceases to be licensed under a licence to which a prorating agreement applies.

  Section 74.1 (1) (c) and (d) BEFORE amended and paragraph (d) was added by 2014-4-65, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(c) before the end of that vehicle licence period, the vehicle ceases to be licensed under the licence to which the prorating agreement applies, and

(d) no person is entitled to a credit under section 72 or 72.1 in respect of the vehicle.

  Section 74.2 was enacted by 2014-4-66, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 75.2 was enacted by 2014-4-67, effective March 24, 2014 (Royal Assent).

  Section 79 (1) (a) BEFORE amended by 2014-4-68, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) the contractor, for the purposes of fulfilling a contract under which the contractor is required to supply and affix, or install, affixed machinery or improvements to real property, purchases the tangible personal property at a sale in British Columbia,

  Section 79 (2) (a) BEFORE amended by 2014-4-68, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) the contractor, for the purposes of fulfilling a contract under which the contractor is required to supply and affix, or install, affixed machinery or improvements to real property, brings or sends into British Columbia, or receives delivery of in British Columbia, the tangible personal property,

  Section 79 (1) (c) BEFORE amended by 2022-11-72(a), effective April 1, 2013 [retro from June 2, 2022 (Royal Assent)].

(c) there is an agreement between the contractor and the person with whom the contractor has entered into the contract that

(i) specifically states that the person is liable for tax imposed under section 80, and

(ii) sets out the purchase price of the tangible personal property referred to in paragraph (a) that is subject to tax imposed under section 80, and

  Section 79 (1) (d) BEFORE repealed by 2022-11-72(a), effective April 1, 2013 [retro from June 2, 2022 (Royal Assent)].

(d) there is written evidence of the agreement referred to in paragraph (c).

  Section 79 (2) (c) BEFORE amended by 2022-11-72(b), effective April 1, 2013 [retro from June 2, 2022 (Royal Assent)].

(c) there is an agreement between the contractor and the person with whom the contractor has entered into the contract that

(i) specifically states that the person is liable for tax imposed under section 80, and

(ii) sets out the purchase price of the tangible personal property referred to in paragraph (a) that is subject to tax imposed under section 80, and

  Section 79 (2) (d) BEFORE repealed by 2022-11-72(b), effective April 1, 2013 [retro from June 2, 2022 (Royal Assent)].

(d) there is written evidence of the agreement referred to in paragraph (c).

  Section 80.1 (1) (c) BEFORE amended by 2014-4-69, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(c) the other party who entered into the contract with the contractor is

(i)  the government of Canada, or

(ii)  a person who would be exempt under this Act or under section 87 of the Indian Act (Canada) from tax imposed under section 37 of this Act if the person were to purchase the tangible personal property.

  Section 80.1 (2) (c) BEFORE amended by 2014-4-69, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(c) the other party who entered into the contract with the contractor is

(i)  the government of Canada, or

(ii)  a person who would be exempt under this Act or under section 87 of the Indian Act (Canada) from tax imposed under section 49 of this Act if the person were to bring or send into British Columbia, or receive delivery of in British Columbia, the tangible personal property.

  Section 80.1 (3) BEFORE amended by 2014-4-69, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(3)  Subsection (1) or (2) does not apply if the government of Canada has entered into an agreement with the government of British Columbia under which the government of Canada has agreed to pay tax imposed under this Act.

  Section 80.2 (1) (a) BEFORE amended by 2014-4-70, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) the contractor, for the purposes of fulfilling a written contract under which the contractor is required to supply and affix, or install, affixed machinery or improvements to real property,

(i)  brings the tangible personal property into British Columbia from a place outside Canada, or

(ii)  sends the tangible personal property, or enters into an arrangement under which the tangible personal property is sent, into British Columbia from a place outside Canada,

  Section 80.2 (2) (d) BEFORE amended by 2014-4-70, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(d) the other party who entered into the contract with the contractor is

(i)  the government of Canada, or

(ii)  a person who would be exempt under this Act or under section 87 of the Indian Act (Canada) from tax imposed under Division 5 of this Part if the person were to bring or send into British Columbia, or receive delivery of in British Columbia, the tangible personal property.

  Section 80.2 (3) BEFORE amended by 2014-4-70, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(3)  Subsection (2) does not apply if the government of Canada has entered into an agreement with the government of British Columbia under which the government of Canada has agreed to pay tax imposed under this Act.

  Section 80.2 (1) (d) BEFORE amended by 2022-11-73, effective April 1, 2013 [retro from June 2, 2022 (Royal Assent)].

(d) there is an agreement between the contractor and the person with whom the contractor has entered into the contract that

(i) specifically states that the person is liable for tax imposed under section 80.3, and

(ii) sets out the purchase price of the tangible personal property referred to in paragraph (a) of this subsection that is subject to tax under section 80.3, and

  Section 80.2 (1) (e) BEFORE repealed by 2022-11-73, effective April 1, 2013 [retro from June 2, 2022 (Royal Assent)].

(e) there is written evidence of the agreement referred to in paragraph (d).

  Section 80.4 (1) (a) and (b) BEFORE amended by 2014-4-71, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) the person has entered into a contract referred to in section 80.1 (1) (a) or (2) (a) or 80.2 (2) (a) with a contractor in relation to the property,

(b) the contractor was exempt under section 80.1 (1) (c) (ii) or (2) (c) (ii) or entitled to a refund under section 80.2 (2) (d) (ii) because the person would have been exempt from tax under this Act because the property was to be used for a particular purpose, and

  Section 80.5 (6) (a) and (b) BEFORE amended and paragraph (c) was added by 2014-4-72(a), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) there is an agreement between the contractor and the person with whom the contractor has entered into the contract referred to in subsection (1) (b) that

(i)  specifically states that the person is liable for tax imposed under section 80.6, and

(ii)  sets out the purchase price of the tangible personal property referred to in subsection (1) (a) that is subject to tax imposed under section 80.6, and

(b) there is written evidence of the agreement referred to in paragraph (a).

  Section 80.5 (7) and (8) were added by 2014-4-72(b), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 80.5 (6) (a) BEFORE amended by 2022-11-74, effective April 1, 2013 [retro from June 2, 2022 (Royal Assent)].

(a) there is an agreement between the contractor and the person with whom the contractor has entered into the contract referred to in subsection (1) (b) that

(i) specifically states that the person is liable for tax imposed under section 80.6, and

(ii) sets out the purchase price of the tangible personal property referred to in subsection (1) (a) that is subject to tax imposed under section 80.6,

  Section 80.5 (6) (b) BEFORE repealed by 2022-11-74, effective April 1, 2013 [retro from June 2, 2022 (Royal Assent)].

(b) there is written evidence of the agreement referred to in paragraph (a), and

  Section 80.61 was enacted by 2022-11-75, effective April 1, 2013 [retro from June 2, 2022 (Royal Assent)].

  Section 80.7 BEFORE repealed by 2013-1-200, effective April 1, 2015.

  Section 80.8 BEFORE repealed by 2013-1-200, effective April 1, 2015.

  Section 81 (2) BEFORE amended by 2015-8-64, effective April 1, 2013 [retro from March 25, 2015 (Royal Assent)].

(2) Subsection (1) does not apply to a person in respect of a conveyance if section 64 [tax if change in use of conveyance acquired for resale] applies to the person in respect of the conveyance.

  Section 82 (2) (part) BEFORE amended by 2014-4-73, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(2)  Subsection (1) does not apply to a person in relation to tangible personal property that was exempt from tax under section 142 (1), (2) or (2.1) [exemptions for tangible personal property intended for lease] if

  Section 82.01 was enacted by 2014-4-74, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 88 (3) and (4) were added by 2014-4-75, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 88 (5) was added by 2016-10-60, effective April 1, 2013 [retroactive from May 19, 2016 (Royal Assent)].

  Section 95 (1) BEFORE amended and (1.1) was added by 2014-4-76, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(1)  The following are exempt from tax imposed under this Division:

(a) fuel, as defined in the Motor Fuel Tax Act, other than propane included within the definition of "energy product";

(b) natural gas purchased for use in a stationary internal combustion engine that compresses natural gas;

(c) natural gas brought or sent into British Columbia, or for which delivery is received in British Columbia, for use in a stationary internal combustion engine that compresses natural gas.

  Section 95 (3) BEFORE amended by 2019-7-43, effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(3) If a collector sells an energy product to a person who alleges that the person is exempt under subsection (2) from paying further tax under this Division, the collector must nevertheless levy and collect the tax under this Division unless the collector obtains from that person, at or before the time the tax is payable, a copy of the written confirmation referred to in subsection (2) (c).

  Section 98 BEFORE amended by 2015-19-114, effective January 23, 2017 (BC Reg 241/2016).

  Section 98 (3) (b) BEFORE amended by 2024-13-206, effective April 25, 2024 (Royal Assent).

(b) file with the director a return at the time, in the manner and in a form specified by the director.

  Section 100 (1.1), (1.2) and (1.3) were added by 2013-1-221, effective May 1, 2013.

  Section 100 (1) and (4) BEFORE amended by 2018-4-77(a) and (b), effective April 1, 2018.

(1) If a person receives a gift of a vehicle, boat or aircraft and the gift is received in British Columbia, subject to subsections (2) and (3), the person must pay to the government tax at the applicable rate under subsection (4), (6) or (7).

(4) Subject to subsections (6) and (7), the rate of tax payable under subsection (1) on a vehicle, boat or aircraft is 12% of the fair market value of the vehicle, boat or aircraft on the date the vehicle, boat or aircraft is received as a gift.

  Section 100 (4.1) was added by 2018-4-77(c), effective April 1, 2018.

  Section 100 (7) (d) BEFORE amended by 2018-4-77(d), effective April 1, 2018.

(d) 10% of the fair market value of the passenger vehicle on the date the passenger vehicle is received as a gift, if the fair market value is $57 000 or more.

  Section 100 (7) (e) and (f) were added by 2018-4-77(d), effective April 1, 2018.

  Section 100 (1), (4), (4.1), (5), (6) and (7) BEFORE amended by 2022-11-76(a) to (f), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

(1) If a person receives a gift of a vehicle, boat or aircraft and the gift is received in British Columbia, subject to subsections (2) and (3), the person must pay to the government tax at the applicable rate under subsection (4), (4.1), (6) or (7).

(4) Subject to subsections (4.1), (6) and (7), the rate of tax payable under subsection (1) on a vehicle, boat or aircraft is 12% of the fair market value of the vehicle, boat or aircraft on the date the vehicle, boat or aircraft is received as a gift.

(4.1) Subject to subsections (6) and (7), the rate of tax payable under subsection (1) on a passenger vehicle is as follows:

(5) Subsections (6) and (7) apply if any of the following apply in relation to the gift:

(6) Subject to subsection (7), the rate of tax payable under subsection (1) on a vehicle, boat or aircraft is 7% of the fair market value of the vehicle, boat or aircraft on the date the vehicle, boat or aircraft is received as a gift.

(7) The rate of tax payable under subsection (1) on a passenger vehicle is as follows:

  Section 100 (8) was added by 2022-11-76(g), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 103 (2) BEFORE amended by 2014-4-77, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(2)  If a refund to a purchaser is made under this Act in respect of tangible personal property that is returned or resold to the collector who sold it to the purchaser and that tangible personal property is subsequently purchased or leased by

(a) the purchaser,

(b) a related individual of the purchaser, or

(c) an associated corporation of the purchaser,

the person referred to in paragraph (a), (b) or (c), as the case may be, must pay to the government, in lieu of the tax payable, if any, under Division 2 or 3 of this Part in respect of that tangible personal property, tax equal to the tax that was refunded to the purchaser.

  Section 105 (3) BEFORE amended by 2019-7-42, effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(3) If a collector sells software at a sale in British Columbia to a person who alleges that the person must pay tax under section 107 in relation to the software in accordance with section 107 (1) (b) (i), the collector must nevertheless levy and collect the tax under subsection (1) of this section unless the collector obtains from that person, at or before the time the tax is payable, a declaration in a form acceptable to the director.

  Section 105 (1) BEFORE amended by 2024-13-207, effective April 1, 2013 [retro from April 25, 2024 (Royal Assent)].

(1) A purchaser in British Columbia who purchases software for use on or with an electronic device ordinarily situated in British Columbia must pay to the government tax at the rate of 7% of the purchase price of the software.

  Section 106 (1) (a) (part) and (b) (part) BEFORE amended by 2024-13-207, effective April 1, 2013 [retro from April 25, 2024 (Royal Assent)].

(a) the purchaser is a BC resident and the software is used, on or with an electronic device ordinarily situated in British Columbia,

(b) the purchaser is a non-resident and the software is used, on or with an electronic device ordinarily situated in British Columbia,

  Section 107 (1) (b) (i) and (ii) BEFORE amended by 2024-13-207, effective April 1, 2013 [retro from April 25, 2024 (Royal Assent)].

(i) is in British Columbia when the purchaser purchases the software and purchases the software for use, in the course of the purchaser's business, on or with an electronic device ordinarily situated in British Columbia and on or with an electronic device ordinarily situated outside British Columbia, or

(ii) in the course of the purchaser's business, uses the software or allows the software to be used on or with an electronic device ordinarily situated in British Columbia and on or with an electronic device ordinarily situated outside British Columbia.

  Section 110 (1) (b) BEFORE amended by 2014-4-78, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(b) becomes, for any period, a user of the software or tangible personal property to which the software referred to in paragraph (a) of this subsection is processed, fabricated or manufactured into, attached to or incorporated into, other than a user of that software who uses that software only for a purpose referred to in section 113 (2),

  Section 110 (2) (b) BEFORE amended by 2014-4-78, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(b) a user of the tangible personal property referred to in subsection (1) (b).

  Section 112.1 was enacted by 2024-13-208, effective April 1, 2013 [retro from April 25, 2024 (Royal Assent)].

  Section 113 (1) (a) and (c) BEFORE amended and (1) (a) (i.1) was added by 2014-4-79(a) to (c), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) subject to subsection (3) of this section, software that is purchased for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into

(i)  other software for the purpose of retail sale, or

(ii)  tangible personal property for the purpose of retail sale or lease;

(b) [Repealed 2013-1-232.]

(c) software purchased substantially for one or more of the following purposes:

(i)  incorporating copies of the software into other software or tangible personal property for retail sale;

(ii)  re-licensing copies of the software for retail sale;

(iii)  a prescribed purpose,

if

(iv)  under the terms of the licence governing the use of the software, the software must be used substantially for one or more of the purposes referred to in subparagraphs (i) to (iii), or

(v)  the purchaser of the software or tangible personal property has acquired all rights to the software, and the software is used substantially for one or more of the purposes referred to in subparagraphs (i) to (iii);

  Section 113 (3) (a) BEFORE amended and (3) (a.1) was added by 2014-4-79(d) and (e), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) other software for the purpose of retail sale is to retain an interest in the tangible personal property after the retail sale, or

  Section 117 (3) (b) (iv) BEFORE amended by 2018-4-78, effective April 1, 2018.

(iv) 10% of the contract amount, if the tax rate value is $57 000 or more.

  Section 117 (3) (b) (v) and (vi) were added by 2018-4-78, effective April 1, 2018.

  Section 117 (3) (b) (part) BEFORE amended by 2022-11-78(a), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

(b) if the tangible personal property referred to in subsection (2) is a passenger vehicle, at the applicable rate as follows:

  Section 117 (3) (c) was added by 2022-11-78(b), effective February 23, 2022 [retro from June 2, 2022 (Royal Assent)].

  Section 119 (2) (part) BEFORE amended by 2019-7-47, effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(2) If a collector sells a related service provided or to be provided in British Columbia to a person who alleges that the person is exempt under section 121 (2) or under prescribed provisions of the regulations from paying the tax under subsection (1) of this section, the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains from that person, at or before the time the tax is payable,

  Section 123 (2) BEFORE amended by 2015-9-50, effective March 25, 2015 (Royal Assent).

(2) The maximum rate of tax that may be imposed under this section is 2% of the purchase price of the accommodation.

  Section 123.01 was enacted by 2015-9-51, effective February 18, 2015 [retro from March 25, 2015 (Royal Assent)].

  Section 123.02 was enacted by 2022-36-3, effective November 24, 2022 (Royal Assent).

  Section 123.03 was enacted by 2022-36-3, effective November 24, 2022 (Royal Assent).

  Section 123.1 (part) BEFORE amended by 2022-36-4, effective November 24, 2022 (Royal Assent).

  Section 123.2 (3.1) and (3.2) were added by 2022-36-5(a), effective November 24, 2022 (Royal Assent).

  Section 123.2 (4) to (6) BEFORE amended by 2022-36-5(b) and (c), effective November 24, 2022 (Royal Assent).

(4) Subsections (1) and (3) do not apply to a person if, when the person becomes a user of the accommodation, the accommodation is used for a purpose for which the accommodation would have been exempt from tax under this Act if the accommodation were to be used for that purpose when the person purchased that accommodation.

(5) Tax payable under subsection (1) or (3) must be paid on or before the last day of the month after the month in which the person first becomes a user of the accommodation.

(6) Despite subsection (5), tax payable under subsection (1) or (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.

  Section 123.3 (3.1) and (3.2) were added by 2022-36-6(a), effective November 24, 2022 (Royal Assent).

  Section 123.3 (4) and (5) BEFORE amended by 2022-36-6(b), effective November 24, 2022 (Royal Assent).

(4) Tax payable under subsection (1) or (3) must be paid on or before the last day of the month after the month in which the person first uses the accommodation, or allows the accommodation to be used, as referred to in subsection (1) (b) or (2) (b).

(5) Despite subsection (4), tax payable under subsection (1) or (3) by a registrant must be paid on or before the prescribed date and in the prescribed manner.

  Section 124 (1) BEFORE amended by 2015-9-52, effective April 1, 2013 [retro from March 25, 2015 (Royal Assent)].

(1) If the director is satisfied that

(a) a purchaser purchased accommodation in a designated accommodation area,

(b) in relation to the purchase, the purchaser

(i) received a written confirmation of reservation,

(ii) entered into a written contract, or

(iii) made a deposit of money,

(c) the purchase is for a specified number of days of accommodation that are set out in the confirmation or contract or covered by the deposit, and

(d) the confirmation, contract or deposit was received, entered into or made before the area became a designated accommodation area,

the director must refund to the purchaser the tax paid under section 123 in accordance with subsection (2) of this section.

  Section 124.01 was enacted by 2015-9-53, effective March 25, 2015 (Royal Assent).

  Section 124.02 was enacted by 2022-36-7, effective November 24, 2022 (Royal Assent).

  Section 124.1 BEFORE amended by 2022-36-8, effective November 24, 2022 (Royal Assent).

  Section 125 (2) (a) BEFORE amended by 2019-7-48(a), effective April 11, 2019 (Royal Assent).

(a) must not spend the money for a purpose other than a prescribed purpose, and

  Section 125 (5) BEFORE amended by 2019-7-48(b), effective April 11, 2019 (Royal Assent).

(5) Section 27 (1) (a) [regulation of expenditure] of the Financial Administration Act does not apply to the appropriation under subsection (1) of this section.

  Section 125 (6) to (13) were added by 2019-7-48(c), effective April 11, 2019 (Royal Assent).

  Section 125 (1) BEFORE amended by 2022-36-9(a), effective November 24, 2022 (Royal Assent).

(1) The director must pay from the consolidated revenue fund to the designated recipient amounts equal to the total of

(a) all amounts of tax imposed under sections 123, 123.2 (3) and 123.3 (3) in respect of accommodation in the designated accommodation area that are remitted or paid to the government, and

(b) all amounts of penalties imposed under section 203 that

(i) are in relation to tax under section 123 in respect of accommodation in the designated accommodation area that is not levied as required under this Act, and

(ii) are paid to the government,

less any amounts deducted under subsections (3) and (4) of this section.

  Section 125 (3) and (4) BEFORE amended by 2022-36-9(b), effective November 24, 2022 (Royal Assent).

(3) The director may deduct from a payment under subsection (1) to a designated recipient a fee to recover the additional costs to the government of administering and enforcing the tax imposed under sections 123, 123.2 (3) and 123.3 (3).

(4) The director may deduct from a payment under subsection (1) to a designated recipient an amount equal to an amount of tax under sections 123, 123.2 (3) and 123.3 (3) that is paid or remitted to the government and is refunded by the director to a purchaser or collector.

  Section 125 (11) (b) BEFORE amended by 2022-36-9(c), effective November 24, 2022 (Royal Assent).

(b) within 2 years after the date of the dissolution or liquidation, a new municipality, regional district or eligible entity is designated as the designated recipient in relation to the designated accommodation area,

  Section 125 (12) BEFORE amended by 2022-36-9(c), effective November 24, 2022 (Royal Assent).

(12) If a new municipality, regional district or eligible entity has not been designated as the designated recipient in relation to the designated accommodation area within 2 years of the date of dissolution or liquidation of the previous designated recipient, then any payments withheld by the director under subsection (8) and any money transferred to the government by the previous designated recipient under subsection (9) vest in the government.

  Section 126 (2) (f) BEFORE amended by 2015-18-343, effective November 28, 2016 (BC Reg 216/2015).

(f) the incorporation or contemplated incorporation of a corporation under the Business Corporations Act or the Society Act, or the registration or contemplated registration of a corporation as an extraprovincial company under the Business Corporations Act or as an extraprovincial society under the Society Act;

  Section 130 (2.1) (part) BEFORE amended by 2019-7-49(a), effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(2.1) If a collector sells a telecommunication service to a person who alleges that the person must pay tax under section 130.1 in relation to the telecommunication service, the collector must nevertheless levy and collect the tax under subsection (1) of this section unless the collector obtains from that person, at the time the tax is payable,

  Section 130 (3) (part) BEFORE amended by 2019-7-49(b), effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(3) If a collector sells a telecommunication service to a person who alleges that the person is exempt under section 134 or 134.2 or under prescribed provisions of the regulations from paying the tax under subsection (1) of this section, the collector must nevertheless levy and collect the tax under subsection (1) unless the collector obtains from that person, at or before the time the tax is payable,

  Part 5, Division 5.1, sections 134.3 to 134.5, was enacted by 2022-11-80, effective July 1, 2022.

  Section 134.3 BEFORE amended by 2023-23-162, effective July 1, 2023.

  Section 135 BEFORE amended by 2022-11-81, effective July 1, 2022.

  Section 137 (e) BEFORE amended by 2020-18-67, effective April 1, 2021 (BC Reg 56/2021).

(e) none of the taxable components sold with the non-taxable components for a single price are liquor, a telecommunication service or legal services.

  Section 137 (e) BEFORE amended by 2022-11-82, effective July 1, 2022.

(e) none of the taxable components sold with the non-taxable components for a single price are liquor, a soda beverage, a telecommunication service or legal services.

  Section 139 (a) BEFORE amended by 2020-18-68, effective April 1, 2021 (BC Reg 56/2021).

(a) food products for human consumption, other than prescribed food products;

  Section 139 (b) BEFORE amended by 2021-18-63, effective April 1, 2021 [retro from June 17, 2021 (Royal Assent)].

(b) water in liquid or frozen form.

  Section 140.1 was enacted by 2017-12-74, effective April 1, 2019.

  Section 141 (1) (a) BEFORE amended by 2014-4-80(a), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) subject to subsections (2) to (4) of this section, tangible personal property that is purchased in British Columbia, brought or sent into British Columbia or delivered in British Columbia for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into other tangible personal property, other than prescribed tangible personal property, for the purpose of retail sale or lease;

  Section 141 (1) (g) was added by 2014-4-80(b), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 141 (4) BEFORE amended by 2014-4-80(c), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(4)  The exemptions under subsection (1) (a) and (c) do not apply if the person who purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia, the tangible personal property that is used for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into other tangible personal property for the purpose of retail sale or lease is to retain an interest in the tangible personal property after the retail sale or lease.

  Section 141 (1) BEFORE amended by 2016-10-61(a) to (c), effective April 1, 2013 [retroactive from May 19, 2016 (Royal Assent)].

(1) Subject to subsection (1.1) and sections 89 (2) [tax on acquisition of eligible tangible personal property] and 99 (6) [tax on acquisition of exclusive product by independent sales contractor], the following are exempt from tax imposed under Part 3:

(a) subject to subsections (2) to (4) of this section, tangible personal property that is purchased in British Columbia, brought or sent into British Columbia or delivered in British Columbia

(i) for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into, or

(ii) for the purpose of packaging

other tangible personal property, other than prescribed tangible personal property, for the purpose of retail sale or lease;

(b) labels that are purchased in British Columbia, brought or sent into British Columbia or delivered in British Columbia for the purpose of being attached to tangible personal property held for sale or lease and that are intended to remain with the tangible personal property after it is sold or leased;

(c) subject to subsections (3) and (4), tangible personal property that is purchased in British Columbia, brought or sent into British Columbia or delivered in British Columbia for the purpose of being used in the course of providing a related service to other tangible personal property and that remains part of, or attached to, the other tangible personal property after the service has been provided;

(d) subject to subsection (3), tangible personal property, other than prescribed tangible personal property, that is purchased in British Columbia, brought or sent into British Columbia or delivered in British Columbia for the purpose of being attached to or processed, fabricated, manufactured or incorporated into a prototype, or copies of the prototype made for a prescribed purpose, if the prototype is a result of research and development activities aimed at developing a new or improved product or a new or improved process;

(e) a prototype or, if made for a prescribed purpose, a copy of a prototype if the prototype or copy is a result of research and development activities aimed at developing a new or improved product or a new or improved process;

(f) [Repealed 2013-1-254.]

(g) tangible personal property that is purchased in British Columbia, brought or sent into British Columbia or delivered in British Columbia substantially for the purpose of

(i) incorporating any software program or telecommunication contained in the tangible personal property into other tangible personal property for the purpose of retail sale or lease, or

(ii) incorporating any software program or telecommunication contained in the tangible personal property into software or a telecommunication service for the purpose of retail sale.

  Section 141 (1) (h) was added by 2016-10-61(d), effective April 1, 2013 [retroactive from May 19, 2016 (Royal Assent)].

  Section 141 (4) BEFORE amended by 2016-10-61(e), effective April 1, 2013 [retroactive from May 19, 2016 (Royal Assent)].

(4) The exemptions under subsection (1) (a) and (c) do not apply if the person who purchased in British Columbia, brought or sent into British Columbia or received delivery of in British Columbia the tangible personal property that is used

(a) for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into, or

(b) for the purpose of packaging

other tangible personal property for the purpose of retail sale or lease is to retain an interest in the tangible personal property after the retail sale or lease.

  Section 141 (5) and (6) were added by 2016-10-61(f), effective April 1, 2013 [retroactive from May 19, 2016 (Royal Assent)].

  Section 141 (3) BEFORE amended by 2017-12-75, effective April 1, 2019.

(3) If tangible personal property, other than electricity used in an electrolytic process, is used to produce energy or is used as a source of energy, the exemption under subsection (1) (a), (c) or (d) does not apply to the tangible personal property.

  Section 141 (1) (g) (i) and (ii) BEFORE amended by 2024-13-209, effective April 1, 2013 [retro from April 25, 2024 (Royal Assent)].

(i) incorporating any software program or telecommunication contained in the tangible personal property into other tangible personal property for the purpose of retail sale or lease, or

(ii) incorporating any software program or telecommunication contained in the tangible personal property into software or a telecommunication service for the purpose of retail sale;

  Section 141.1 was enacted by 2016-10-62, effective April 1, 2013 [retroactive from May 19, 2016 (Royal Assent)].

  Section 143 (part) BEFORE amended by 2016-10-63, effective April 1, 2013 [retroactive from May 19, 2016 (Royal Assent)].

  Section 145 (1) and (2) BEFORE amended and (1.2) and (3) were added by 2015-8-65, effective March 25, 2015 (Royal Assent).

(1) Subsection (1.1) applies to a collector if the collector sells tangible personal property at a sale in British Columbia, leases tangible personal property, sells software or causes the tangible personal property or software to be delivered in British Columbia to a person who alleges that

(a) the tangible personal property is exempt under section 141, 142 or 143 or under prescribed provisions of the regulations from tax imposed under Part 3, or

(b) the software is exempt under section 113 (1) or under prescribed provisions of the regulations from tax imposed under Part 4.

(2) If a collector provides a taxable service to a person who alleges that the taxable service is exempt under Part 5 or under prescribed provisions of the regulations from tax under Part 5, the collector must nevertheless levy and collect the tax under that Part unless the collector obtains from that person, at or before the time the tax is payable,

(a) a declaration in a form acceptable to the director, if required by the regulations,

(b) any information or document required by the regulations, and

(c) any information or document required by the director.

  Section 145 (1) (a) BEFORE amended by 2016-10-64, effective April 1, 2013 [retroactive from May 19, 2016 (Royal Assent)].

(a) the tangible personal property is exempt under section 140, 141, 142 or 143 or under prescribed provisions of the regulations from tax imposed under Part 3, or

  Section 145 (1) (part) BEFORE amended by 2019-7-50(a), effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(1) Subsection (1.1) applies to a collector if the collector sells tangible personal property at a sale in British Columbia, leases tangible personal property, sells software or causes the tangible personal property or software to be delivered in British Columbia to a person who alleges that

  Section 145 (1.1) (part) BEFORE amended by 2019-7-50(b), effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(1.1) A collector to whom this subsection applies must nevertheless levy and collect the tax under Part 3 or 4 in respect of the tangible personal property or software unless the collector obtains from that person, at or before the time the tax is payable,

  Section 145 (2) (part) BEFORE amended by 2019-7-50(c), effective April 1, 2013 [retro from April 11, 2019 (Royal Assent)].

(2) If a collector provides a taxable service to a person who alleges that the taxable service is exempt under a provision of Part 5 or under prescribed provisions of the regulations from tax under a provision of Part 5, the collector must nevertheless levy and collect the tax under that Part unless the collector obtains from that person, at or before the time the tax is payable,

  Section 146 BEFORE re-enacted by 2014-4-81, effective February 19, 2014 [retroactive from March 24, 2014 (Royal Assent)].

  Section 147 (1) (a) BEFORE amended by 2014-4-82, effective February 19, 2014 [retroactive from March 24, 2014 (Royal Assent)].

(a) a person has paid to a collector an amount of tax on a purchase of tangible personal property, software or a taxable service in accordance with section 37 (3), (4), (5) or (6), 49 (10), (11) or (12), 92 (2), 93 (4), 95 (3), 105 (3), 119 (2), 123.1, 130 (2.1) or (3) or 145 (1.1) or (2) or a prescribed provision of the regulations in circumstances in which the person would not have been required to pay the amount if the collector had obtained from the person, at or before the time the tax was payable, the declaration, information and document required under the applicable section, and

  Section 147 BEFORE re-enacted by 2015-8-66, effective April 1, 2013 [retro from March 25, 2015 (Royal Assent)].

  Section 147 (1) (a) (i) BEFORE amended by 2020-18-69, effective August 14, 2020 (Royal Assent).

(i) in accordance with section 37 (3), (4), (5) or (6), 39 (4), 44 (2), 49 (10), (11) or (12), 92 (2), 93 (4), 95 (3) or 145 (1.1) in respect of a purchase, lease or delivery of tangible personal property,

  Section 147 (1) (a) (iii) BEFORE amended by 2022-11-83, effective July 1, 2022.

(iii) in accordance with section 119 (2), 123.1, 130 (2.1) or (3) or 145 (2) in respect of a purchase or provision of a taxable service,

  Section 148 (1) and (2) BEFORE amended by 2014-4-83, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(1)  A person who has applied for or received a refund from the director under section 152 is not entitled to and must not request a refund under section 146 in respect of the same payment of an amount as tax.

(2)  A person who has applied for or received a refund from the director under section 153 is not entitled to and must not request a refund under section 147 in respect of the same payment of tax.

  Section 149 BEFORE amended by 2015-8-67, effective April 1, 2013 [retro from March 25, 2015 (Royal Assent)].

  Section 150 BEFORE amended by 2015-8-68, effective April 1, 2013 [retro from March 25, 2015 (Royal Assent)].

  Section 151 BEFORE amended by 2015-8-68, effective April 1, 2013 [retro from March 25, 2015 (Royal Assent)].

  Section 152 (3) was added by 2014-4-84, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 153 (1) (a) BEFORE amended by 2014-4-85, effective February 19, 2014 [retroactive from March 24, 2014 (Royal Assent)].

(a) a person was required to pay to a collector an amount of tax under section 37 (3), (4), (5) or (6), 44 (2), 49 (10), (11) or (12), 92 (2), 93 (4), 95 (3), 105 (3), 119 (2), 123.1, 130 (2.1) or (3) or 145 (1.1) or (2) or a prescribed provision of the regulations in circumstances in which the person would not have been required to pay the amount if the collector had obtained from the person, at or before the time the tax was payable, the declaration, information and document required under the applicable section,

  Section 153 (1) (a) BEFORE amended by 2020-18-70, effective August 14, 2020 (Royal Assent).

(a) a person was required to pay to a collector an amount of tax under section 37 (3), (4), (5) or (6), 39 (4), 44 (2), 49 (10), (11) or (12), 92 (2), 93 (4), 95 (3), 105 (3), 119 (2), 123.1, 130 (2.1) or (3) or 145 (1.1) or (2) or a prescribed provision of the regulations in circumstances in which the person would not have been required to pay the amount if the collector had obtained from the person, at or before the time the tax was payable, the declaration, information and document required under the applicable section,

  Section 153 (1) (a) BEFORE amended by 2022-11-83, effective July 1, 2022.

(a) a person was required to pay to a collector an amount of tax under section 37 (3), (4), (5) or (6), 39 (4), 44 (2), 49 (9.1), (10), (11) or (12), 92 (2), 93 (4), 95 (3), 105 (3), 119 (2), 123.1, 130 (2.1) or (3) or 145 (1.1) or (2) or a prescribed provision of the regulations in circumstances in which the person would not have been required to pay the amount if the collector had obtained from the person, at or before the time the tax was payable, the declaration, information and document required under the applicable section,

  Section 153 (1) (d) was added by 2024-13-210, effective July 1, 2024.

  Section 153.2 was enacted by 2019-7-51, effective April 11, 2019 (Royal Assent).

  Section 154 (a) BEFORE amended by 2019-7-52, effective June 3, 2019 (BC Reg 113/2019).

(a) a purchaser returned a motor vehicle to the manufacturer more than one year after the date of purchase,

  Section 157.1 was enacted by 2024-13-211, effective April 25, 2024 (Royal Assent).

  Section 158 BEFORE amended by 2020-18-71, effective February 19, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 158.1 was enacted by 2015-9-54, effective February 18, 2015 [retro from March 25, 2015 (Royal Assent)].

  Section 158.1 (c) and (f) BEFORE repealed by 2020-18-72(a), effective February 19, 2020 [retro from August 14, 2020 (Royal Assent)].

(c) the tangible personal property was processed, fabricated or manufactured into, or attached to or incorporated into, other tangible personal property,

(f) the contractor paid sales tax under a law of another jurisdiction in respect of the other tangible personal property referred to in paragraph (c) and has not obtained and is not entitled to obtain, under that law, a refund of or a credit or rebate for that sales tax,

  Section 158.1 (d) and (e) BEFORE amended by 2020-18-72(b) and (c), effective February 19, 2020 [retro from August 14, 2020 (Royal Assent)].

(d) the contractor shipped the other tangible personal property referred to in paragraph (c) out of British Columbia for the purpose of fulfilling a contract for the supply and installation of affixed machinery or improvements to real property situated outside British Columbia,

(e) under the terms of the contract, the other tangible personal property referred to in paragraph (c) was used so that it ceased to be personal property at common law, and

  Section 158.1, text after repealed paragraph (f) BEFORE amended by 2020-18-72(d), effective February 19, 2020 [retro from August 14, 2020 (Royal Assent)].

  Section 159 (1) definition of "transaction" BEFORE amended by 2019-7-53(a), effective April 11, 2019 (Royal Assent).

"transaction" means a transaction referred to in subsection (2) (a).

  Section 159 (2) (a) BEFORE amended by 2019-7-53(b), effective April 11, 2019 (Royal Assent).

(a) the person sells or leases tangible personal property or provides software or a taxable service,

  Section 162 (c) and (d) BEFORE amended by 2014-4-86, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(c) if authorized by the regulations, may refund to an eligible charity who applies for a refund all or part of an amount paid under this Act by a person, and

(d) if required by the regulations, must refund to an eligible charity who applies for a refund all or part of an amount paid under this Act by a person.

  Section 165 (1) and (3) BEFORE amended by 2014-4-87(a) and (b), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(1)  To claim a refund, other than under section 155 or 156, a person or an eligible charity must submit to the director

(a) subject to the regulations, a written application in the form and manner satisfactory to the director and signed,

(i)  in the case of a claim by an eligible charity, by an authorized representative of the eligible charity, or

(ii)  in any other case, by the person who paid or remitted the amount claimed, and

(b) any information or document required by the director.

(3)  Despite anything in this Act or the regulations, the director is not required to pay a refund to a person or an eligible charity, other than a refund under section 155 or 156, unless the requirements of this section are met.

  Section 165 (1) (a) (i.1) was added by 2014-4-87(b), effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 165 (1) (a) (part) and (b) BEFORE amended by 2024-13-212, effective April 25, 2024 (Royal Assent).

(a) subject to the regulations, a written application in the form and manner satisfactory to the director and signed,

(b) any information or document required by the director.

  Section 166 (2) BEFORE amended by 2016-10-65, effective May 19, 2016 (Royal Assent).

(2) Despite the Limitation Act,

(a) an action for a refund, other than a refund referred to in paragraph (b) or (c), must not be brought more than 4 years after the date on which the amount claimed was paid or remitted,

(b) an action for a refund under section 159 (5) must not be brought more than 4 years after the date on which the person writes off as unrealizable or uncollectable the amount owing by the purchaser or lessee, and

(c) an action for a refund under section 160 (4) must not be brought more than 4 years after the date on which the collector paid the refund or allowed the credit under Division 1.

  Section 168 (1) (e) and (2) to (10) were added by 2012-35-168, effective December 1, 2012 (BC Reg (346/2012).

  Section 168 (1) (e) BEFORE amended by 2014-4-88(a) and (c), effective March 24, 2014 (Royal Assent).

(e) any other person who

(i)  carries on business in British Columbia, or

(ii)  intends to carry on business in British Columbia.

  Section 168 (3) (part) BEFORE amended by 2014-4-88(a) and (c), effective March 24, 2014 (Royal Assent).

(3)  Subject to subsections (7) to (9), on receipt of an application and the information referred to in subsection (2), the director must

  Section 168 (1) (f) and (g), (7) (e) and (9.1) were added by 2014-4-88(b), (d) and (e), effective March 24, 2014 (Royal Assent).

  Section 168 (1) (f) and (g) BEFORE amended and (1)(h) was added by 2015-8-69, effective April 1, 2013 [retro from March 25, 2015 (Royal Assent)].

(f) a person who

(i) is not otherwise described in this section,

(ii) is located in Canada but outside British Columbia, and

(iii) sells or provides, or intends to sell or provide, to a person in British Columbia tangible personal property, software or a taxable service;

(g) a person who

(i) is not otherwise described in this section,

(ii) is located outside Canada, and

(iii) sells or provides, or intends to sell or provide, to a person in British Columbia software or a taxable service.

  Section 168 (9.1) BEFORE amended by 2015-8-69, effective April 1, 2013 [retro from March 25, 2015 (Royal Assent)].

(9.1) In relation to an applicant referred to in subsection (1) (g), the director must refuse to register the applicant under subsection (3) unless

(a) the director considers that the applicant is suitable, and

(b) the applicant has entered into an agreement with the director, on behalf of the government, setting out

(i) the duties to be performed by the applicant when the applicant is acting as a registrant, and

(ii) any other matters the director considers necessary or advisable.

  Section 168 (1) (d) BEFORE amended by 2015-9-55, effective September 1, 2015.

(d) a person who is required under section 172 to be registered under this section;

  Section 168 (1) (h) (iii) BEFORE amended by 2016-10-66, effective May 19, 2016 (Royal Assent).

(iii) purchases tangible personal property in British Columbia for the purpose of fulfilling an agreement to sell or provide the tangible personal property to a person in British Columbia.

  Section 168 (1) (i) was added by 2018-4-79(a), effective October 1, 2018 (BC Reg 141/2018).

  Section 168 (7) (e) (part) BEFORE amended by 2018-4-79(b), effective October 1, 2018 (BC Reg 141/2018).

(e) in relation to an applicant referred to in subsection (1) (f), the applicant has not entered into an agreement with the director, on behalf of the government, setting out

  Section 168 (1) (d.1) and (d.2) were added by 2022-11-84(a), effective July 1, 2022.

  Section 168 (1) (e) (part) BEFORE amended by 2022-11-84(b), effective July 1, 2022.

(e) a person who is not referred to in paragraphs (a) to (d) and who

  Section 168 (1) (i) BEFORE repealed by 2022-11-84(c), effective July 1, 2022.

(i) a person who

(i) is not otherwise described in paragraphs (a) to (h),

(ii) is located outside British Columbia, and

(iii) operates an online accommodation platform.

  Section 168 (7) (e) (part) BEFORE amended by 2022-11-85, effective July 1, 2022.

(e) in relation to an applicant referred to in subsection (1) (f) or (i), the applicant has not entered into an agreement with the director, on behalf of the government, setting out

  Section 168 (2) (a) and (b) BEFORE amended by 2024-13-213, effective April 25, 2024 (Royal Assent).

(a) an application in a form specified by the director, and

(b) any information required by the director.

  Section 169 (4) (part) BEFORE amended by 2018-4-80(a), effective October 1, 2018 (BC Reg 141/2018).

(4) A vendor must not sell or provide a taxable service in British Columbia at a retail sale unless the vendor

  Section 169 (6) was added by 2018-4-80(b), effective October 1, 2018 (BC Reg 141/2018).

  Section 169 (4) (part) BEFORE amended by 2022-11-86(a), effective July 1, 2022.

(4) Subject to subsection (6), a vendor must not sell or provide a taxable service in British Columbia at a retail sale unless the vendor

  Section 169 (6) BEFORE repealed by 2022-11-86(b), effective July 1, 2022.

(6) A vendor must not sell or provide accommodation in British Columbia at a retail sale through an online accommodation platform unless

(a) the vendor is a vendor described in subsection (4) (a) or (b), or

(b) the operator of the online accommodation platform is registered under section 168 at the time of sale.

  Section 171 BEFORE re-enacted by 2014-4-89, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

  Section 171 (2) BEFORE amended by 2016-10-67, effective July 1, 2016.

(2) A direct seller who is located in Canada but outside British Columbia must be registered under section 168 at the time the direct seller causes an exclusive product sold to an independent sales contractor to be delivered into British Columbia, unless the direct seller sells only exclusive products that are exempt from tax imposed under this Act.

  Section 172 (1), (2) and (2.2) BEFORE amended by 2015-9-56, effective March 25, 2015 (Royal Assent).

(1) Subject to subsection (2), a person must be registered under section 168 at the time the person causes tangible personal property to be delivered into British Columbia if the person is located in Canada but outside British Columbia and, in the ordinary course of business, does all of the following:

(a) solicits persons in British Columbia for orders to purchase tangible personal property, by advertising or any other means;

(b) accepts orders to purchase tangible personal property, if the orders to purchase originate from locations in British Columbia;

(c) sells tangible personal property to a person in British Columbia for use or consumption

(i) by the person,

(ii) by a third person at the expense of the person to whom the property is sold,

(iii) by a principal for whom the person acts as agent, or

(iv) by a third person at the expense of the principal for whom the person to whom the property is sold acts as agent;

(d) causes the tangible personal property described in paragraph (c) to be delivered into British Columbia.

(2) Subsection (1) does not apply to a person if the person sells only tangible personal property that is exempt from tax imposed under this Act.

(2.2) Subsection (2.1) does not apply to a person if the person sells only software or a telecommunication service that is exempt from tax imposed under this Act.

  Section 172 (1) BEFORE amended by 2016-10-67, effective July 1, 2016.

(2) Subsection (1) does not apply to a person if the person sells or provides only tangible personal property that is exempt from tax imposed under this Act.

  Section 172 (1.1) was added by 2020-18-73(a), effective April 1, 2021 (BC Reg 56/2021).

  Section 172 (2), (2.1) and (3) BEFORE amended by 2020-18-73(b) to (e), effective April 1, 2021 (BC Reg 56/2021).

(2) Subsection (1) does not apply to a person if the person sells or provides only tangible personal property that is exempt from tax imposed under this Act.

(2.1) Subject to subsection (2.2), a person must be registered under section 168 at the time the person provides software for use on or with an electronic device ordinarily situated in British Columbia or provides a telecommunication service, if the person is located in Canada but outside British Columbia and, in the ordinary course of business, does all of the following:

(a) solicits persons in British Columbia for orders to purchase software or a telecommunication service, by advertising or any other means;

(b) accepts orders to purchase software or a telecommunication service, if the orders to purchase originate from locations in British Columbia;

(c) sells or provides software or a telecommunication service to a person in British Columbia for use or benefit

(i) by the person,

(ii) by a third person at the expense of the person to whom the software or telecommunication service is sold or provided,

(iii) by a principal for whom the person acts as agent, or

(iv) by a third person at the expense of the principal for whom the person to whom the software or telecommunication service is sold or provided acts as agent.

(3) Sections 83 [demand on third party] and 85 [books and records are property of the government] of the Financial Administration Act do not apply to a person who is required under subsection (1) or (2.1) of this section to be registered under section 168.

  Section 172 (2.1) (part) BEFORE amended by 2024-13-207, effective April 1, 2013 [retro from April 25, 2024 (Royal Assent)].

(2.1) Subject to subsection (2.2), a person must be registered under section 168 at the time the person provides software for use on or with an electronic device ordinarily situated in British Columbia or provides a telecommunication service, if the person is located in Canada but outside British Columbia and, in the ordinary course of business, does all of the following:

(a) solicits persons in British Columbia for orders to purchase software for use on or with an electronic device ordinarily situated in British Columbia or to purchase a telecommunication service, by advertising or any other means;

(b) accepts orders to purchase software for use on or with an electronic device ordinarily situated in British Columbia or to purchase a telecommunication service, if the orders to purchase originate from locations in British Columbia;

(c) sells or provides software for use on or with an electronic device ordinarily situated in British Columbia or sells or provides a telecommunication service to a person in British Columbia for use or benefit

  Section 172.1 was enacted by 2015-9-57, effective September 1, 2015.

  Section 172.1 (1.1) was added by 2020-18-74(a), effective April 1, 2021 (BC Reg 56/2021).

  Section 172.1 (2) and (3) BEFORE amended by 2020-18-74(b) and (c), effective April 1, 2021 (BC Reg 56/2021).

(2) Subsection (1) does not apply to a person if the person sells or provides only tangible personal property that is exempt from tax imposed under this Act.

(3) Sections 83 [demand on third party] and 85 [books and records are property of the government] of the Financial Administration Act do not apply to a person who is required under subsection (1) of this section to be registered under section 168 of this Act.

  Section 172.1 (1.1) (part) BEFORE amended by 2021-18-64(a), effective April 1, 2021 [retro from June 17, 2021 (Royal Assent)].

(1.1) Subject to subsection (2), a person must be registered under section 168 at the time the person provides software for use on or with an electronic device ordinarily situated in British Columbia or provides a telecommunication service and, in the ordinary course of business, does all of the following:

  Section 172.1 (2) BEFORE amended by 2021-18-64(b), effective April 1, 2021 [retro from June 17, 2021 (Royal Assent)].

(2) Subsections (1) and (1.1) do not apply to a person if the person sells or provides only tangible personal property that is exempt from tax imposed under this Act.

  Section 172.1 (1.1) (part) BEFORE amended by 2024-13-207, effective April 1, 2013 [retro from April 25, 2024 (Royal Assent)].

(1.1) Subject to subsection (2), a person located outside British Columbia must be registered under section 168 at the time the person provides software for use on or with an electronic device ordinarily situated in British Columbia or provides a telecommunication service and, in the ordinary course of business, does all of the following:

(a) accepts orders to purchase software for use on or with an electronic device ordinarily situated in British Columbia or to purchase a telecommunication service, if the orders to purchase originate from locations in British Columbia;

(b) sells or provides, in response to the acceptance of orders as set out in paragraph (a), and in an amount that meets the British Columbia minimum revenue threshold set out in section 172.2,

(i) software for use on or with an electronic device ordinarily situated in British Columbia, or

(ii) a telecommunication service;

(c) sells or provides software for use on or with an electronic device ordinarily situated in British Columbia or sells or provides a telecommunication service to a person in British Columbia for use or benefit

  Section 172.2 was enacted by 2020-18-75, effective April 1, 2021 (BC Reg 56/2021).

  Section 172.2 (1) (b) BEFORE amended by 2021-18-65, effective April 1, 2021 [retro from June 17, 2021 (Royal Assent)].

(b) the person's reasonable estimate of the person's gross revenue in the 12 months after the 12 months referred to in paragraph (a) from all sales and provisions of software and telecommunication services is greater than $10 000.

  Section 172.3 was enacted by 2022-11-87, effective July 1, 2022.

  Section 172.3 (1) (b) BEFORE amended by 2024-13-207, effective April 1, 2013 [retro from April 25, 2024 (Royal Assent)].

(b) an online marketplace seller's retail sale or provision of software for use on or with an electronic device ordinarily situated in British Columbia;

  Section 172.4 was enacted by 2022-11-87, effective July 1, 2022.

  Section 172.4 (1) BEFORE amended by 2023-23-163, effective July 1, 2023.

(1) Subject to subsection (2), a person located outside British Columbia must be registered under section 168 at the time the person sells or provides an online marketplace service that is taxable under section 134.3 (1) or (2).

  Section 173 was enacted by 2012-35-173, effective December 1, 2012 (BC Reg (346/2012).

  Section 173 (3) BEFORE amended by 2013-1-273, effective February 28, 2013 (Royal Assent).

(3)  Subject to subsection (4), the director may, by notice delivered to a person, cancel the person's registration

  Section 173 (1) BEFORE amended by 2019-7-54(a), effective April 11, 2019 (Royal Assent).

(1) The director may, without advance notice to a person, suspend the person's registration under section 168 for a period of up to 60 days

(a) if the director is satisfied that the person knowingly gave false information on an application for registration, or

(b) if the person refuses or neglects to comply with

(i) a provision of this Act or the regulations,

(ii) a condition imposed by the director under section 168 (4), or

(iii) a requirement of the director to deposit a bond under section 216 [collection bond].

  Section 173 (1.1) was added by 2019-7-54(b), effective April 11, 2019 (Royal Assent).

  Section 173 (3) BEFORE amended by 2019-7-54(c), effective April 11, 2019 (Royal Assent).

(3) Subject to subsection (4), the director may, by notice delivered to a person, cancel the person's registration under section 168

(a) if the director is satisfied that the person knowingly gave false information on an application for registration, or

(b) if the person refuses or neglects to comply with

(i) a provision of this Act or the regulations,

(ii) a condition imposed by the director under section 168 (4), or

(iii) a requirement of the director to deposit a bond under section 216.

  Section 173 (3.1) was added by 2019-7-54(d), effective April 11, 2019 (Royal Assent).

  Section 173 (4) (part) BEFORE amended by 2019-7-54(e), effective April 11, 2019 (Royal Assent).

(4) Before cancelling a person's registration under subsection (3), the director must

  Section 173 (5) BEFORE amended by 2019-7-54(e), effective April 11, 2019 (Royal Assent).

(5) Cancellation of a person's registration under subsection (3) takes effect on the later of

(a) the date the notice of cancellation under subsection (3) is delivered to the person, and

(b) the date stated in the notice.

  Section 173 (3) (part) BEFORE amended by 2019-36-50, effective October 31, 2019 (Royal Assent).

(3) Subject to subsection (4), the director may, by notice delivered to a person, cancel the person's registration under section 168 if one or more of the following applies:

  Section 173 (3.1) (part) BEFORE amended by 2019-36-50, effective October 31, 2019 (Royal Assent).

(3.1) Subject to subsection (4), the director may, by notice delivered to a person, cancel the person's registration under section 168 of this Act if the person is a motor dealer, as defined in the Motor Dealer Act, and the person's registration under that Act has been

  Section 173 (5) (a) BEFORE amended by 2019-36-50, effective October 31, 2019 (Royal Assent).

(a) the date the notice of cancellation under subsection (3) or (3.1) is delivered to the person, and

  Section 173 (1) (g) (part) BEFORE amended by 2022-11-85, effective July 1, 2022.

(g) in relation to a person referred to in section 168 (1) (f) or (i),

  Section 173 (3) (g) (part) BEFORE amended by 2023-23-164, effective July 1, 2023.

(g) in relation to a person referred to in section 168 (1) (f) or (i),

  Section 174 (1) to (3) and (5) to (6) were enacted by 2012-35-174, effective December 1, 2012 (BC Reg (346/2012).

  Section 174 (4) BEFORE amended and (4.1) was added by 2015-9-58, effective March 25, 2015 (Royal Assent).

(4) If a registrant who is required under section 172 to be registered ceases to do all of the activities described in section 172 (1) (a) to (d) in the ordinary course of business,

(a) the registrant must notify the director, in a form and manner specified by the director, of the cessation on or before the last day of the month after the month in which the cessation occurred, and

(b) the registrant's registration is deemed to be cancelled effective on the earlier of

(i) the date the director receives notification, and

(ii) the last day of the month after the month in which the cessation occurred.

  Section 174 (4.2) and (7) were added by 2015-9-59, effective September 1, 2015.

  Section 174 (4.01) and (4.3) were added by 2020-18-76(a), effective April 1, 2021 (BC Reg 56/2021).

  Section 174 (7) BEFORE amended by 2020-18-76(b), effective April 1, 2021 (BC Reg 56/2021).

(7) Despite subsections (3) (b), (4) (b), (4.1) (b), (4.2) (b) and (5) (b), a registrant's registration is not deemed to be cancelled under those subsections if the registrant is otherwise required under section 169, 170, 171, 172 or 172.1 to be registered under section 168.

  Section 174 (4.4) and (4.5) were added by 2022-11-88(a), effective July 1, 2022.

  Section 174 (7) BEFORE amended by 2022-11-88(b), effective July 1, 2022.

(7) Despite subsections (3) (b), (4) (b), (4.01) (b), (4.1) (b), (4.2) (b) and (5) (b), a registrant's registration is not deemed to be cancelled under those subsections if the registrant is otherwise required under section 169, 170, 171, 172 or 172.1 to be registered under section 168.

  Section 174 (4.5) (part) BEFORE amended by 2023-23-163, effective July 1, 2023.

(4.5) If a registrant who is required under section 172.4 to be registered ceases, in the ordinary course of business, to sell or provide online marketplace services that are taxable under section 134.3 (1) or (2), or ceases to sell, provide or lease, as applicable, tangible personal property, software or taxable services in an amount that exceeds the revenue threshold set out in section 172.4 (2),

  Section 175 (2) BEFORE amended by 2019-36-50, effective October 31, 2019 (Royal Assent).

(2) On receipt of an application and the information referred to in subsection (1), the director, subject to subsection (3), may cancel the person's registration by notice delivered to the person if the director is satisfied that the person would be a small seller if the person were not registered under section 168.

  Section 175 (4) (a) BEFORE amended by 2019-36-50, effective October 31, 2019 (Royal Assent).

(a) the date the notice of cancellation under subsection (2) is delivered to the person, and

  Section 175 (1) (a) and (b) BEFORE amended by 2024-13-214, effective April 25, 2024 (Royal Assent).

(a) an application in a form specified by the director, and

(b) any information required by the director.

  Section 177 (3) BEFORE amended by 2021-18-66(a), effective June 17, 2021 (Royal Assent).

(3) A person must not use a registration number issued to another person.

  Section 177 (4) was added by 2021-18-66(b), effective June 17, 2021 (Royal Assent).

  Section 178 (4) BEFORE repealed by 2018-4-81, effective April 1, 2013 [retro from June 3, 2019 (113/2019)].

(4) The director may, in writing, exempt from the requirements of subsection (1) a collector who sells tangible personal property or provides a telecommunication service or related service at a retail sale in British Columbia on a passenger-carrying commercial vessel that makes scheduled sailings

(a) from a port in British Columbia to a port outside British Columbia, or

(b) from a port outside British Columbia to a port in British Columbia.

  Section 178 (2) BEFORE amended by 2022-36-10, effective November 24, 2022 (Royal Assent).

(2) A collector who provides accommodation is an agent of the municipality, regional district or eligible entity for the purposes of levying and collecting the tax imposed under section 123.

  Section 179 (1.1) BEFORE amended by 2016-10-68, effective May 19, 2016 (Royal Assent).

(1.1) Subsection (1) does not apply to a collector in relation to tax imposed under section 49, 52, 93 or 101 (2) unless the collector causes the tangible personal property to be delivered into British Columbia.

  Section 179 (1.4) was added by 2019-7-55, effective April 11, 2019 (Royal Assent).

  Section 179.1 was enacted by 2019-7-56, effective April 11, 2019 (Royal Assent).

  Section 179.1 (15) (g.1) and (j) were added by 2020-18-77(a) and (b), effective April 1, 2021 (BC Reg 56/2021).

  Section 179.1 (15) (i) BEFORE amended by 2020-18-77(b), effective April 1, 2021 (BC Reg 56/2021).

(i) section 172.1 [person located outside British Columbia must be registered].

  Section 179.1 (3) BEFORE amended by 2022-11-89, effective July 1, 2022.

(3) This section does not apply in relation to tangible personal property, software or a taxable service sold by auction.

  Section 179.1 (4) (part) and (11) BEFORE amended by 2024-13-215, effective April 25, 2024 (Royal Assent).

(4) In order to jointly designate a person for the purposes of subsection (2) (b), the agent or principal must file with the director, on or before the prescribed date and in the manner specified by the director,

(11) The persons who jointly made a designation may, in a form specified by the director and filed with the director in the manner specified by the director, jointly revoke the designation with respect to any sale, provision or lease made or entered into on or after the effective date specified in the revocation.

  Section 179.2 was enacted by 2019-7-56, effective April 11, 2019 (Royal Assent).

  Section 179.2 (3) was added by 2022-11-90, effective July 1, 2022.

  Section 179.2 (2) BEFORE amended by 2024-13-215, effective April 25, 2024 (Royal Assent).

(2) Subsection (1) does not apply to a sale if the collector and the other person jointly elect, in a form specified by the director and filed with the director in the manner specified by the director, that the sale is not deemed to be made by the collector.

  Section 179.3 was enacted by 2022-11-91, effective July 1, 2022.

  Section 179.3 (1) (part) BEFORE amended by 2023-23-165(a), effective July 1, 2023.

(1) If an online marketplace facilitator who is a registrant or who is required under section 172.3 [online marketplace facilitator must be registered] to be registered facilitates an online marketplace seller's sale, provision or lease through an online marketplace,

  Section 179.3 (3) was added by 2023-23-165(b), effective July 1, 2023.

  Section 182 BEFORE amended by 2015-19-115, effective January 23, 2017 (BC Reg 241/2016).

  Section 182.1 (4) BEFORE amended by 2024-13-216, effective April 25, 2024 (Royal Assent).

(4) A holder of a special occasion licence who must remit an amount under subsection (2) must file with the director at the time the amount is remitted a return in a form specified by the director.

  Section 182.2 was enacted by 2014-4-90, effective June 23, 2014 (BC Reg 117/2014).

  Section 185 (1.1) BEFORE amended by 2022-36-10, effective November 24, 2022 (Royal Assent).

(1.1) Subsection (1) does not apply in relation to a remittance of tax imposed under section 123.

  Section 186 (1) (b) BEFORE amended and paragraph (d) was added by 2014-4-91, effective June 23, 2014 (BC Reg 117/2014).

(b) a person, other than a collector, who collects an amount of tax imposed under this Act;

  Section 186 (1) (c) BEFORE amended by 2015-8-70, effective March 25, 2015 (Royal Assent).

(c) a person who collects an amount as if it were tax imposed under this Act.

  Section 186 (2) BEFORE amended by 2024-13-217, effective April 25, 2024 (Royal Assent).

(2) At the time of filing a return under subsection (1), the person must submit to the director any information required by the director.

  Section 187 BEFORE amended by 2015-8-71, effective June 9, 2015 (BC Reg 102/2015).

  Section 189 (1) BEFORE amended by 2015-19-116, effective January 23, 2017 (BC Reg 241/2016).

(1) In this section, "collector" includes an independent sales contractor and a holder of a special occasion licence.

  Section 190 (1) BEFORE amended by 2015-19-116, effective January 23, 2017 (BC Reg 241/2016).

(1) In this section, "collector" includes an independent sales contractor and a holder of a special occasion licence.

  Section 191 (1), (3), (4) and (6) BEFORE amended by 2013-1-281, effective February 28, 2013 (Royal Assent).

(1)  The minister may, on behalf of the government, enter into an agreement with the government of Canada respecting the administration and enforcement of this Act in respect of tangible personal property that is

(a) brought or sent into British Columbia from outside Canada by a resident taxpayer, or

(b) delivered in British Columbia from outside Canada to a resident taxpayer.

(3)  An agreement entered into under subsection (1) may authorize payment to the government of Canada in respect of services provided under the agreement.

(4)  Payments in respect of the ongoing costs of services provided under the agreement entered into under subsection (1) may be retained by the government of Canada out of the amounts collected on behalf of the government of British Columbia.

(6)  The government of Canada may, as agent of the government of British Columbia, act in accordance with the agreement entered into under subsection (1) to

(a) collect tax owing in respect of tangible personal property that is released by a collection agent without payment of all or part of the tax imposed under Division 5 [Property Brought into British Columbia from Outside Canada] of Part 3, and

(b) refund an amount charged or collected by a collection agent that is in excess of the amount of tax payable in respect of the tangible personal property.

  Section 192 (1) (a) BEFORE amended and (a.1) and (k.01) were added by 2014-4-92, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) section 41 [tax if leased property used in British Columbia during rental period];

  Section 192 (1) (i.4) and (i.5) BEFORE repealed by 2013-1-283, effective April 1, 2015.

(i.4) section 80.7 [transitional tax on tangible personal property incorporated into property subject to tax under New Housing Transition Tax and Rebate Act];

(i.5) section 80.8 [transitional tax on mobile homes affixed to land situated in British Columbia];

  Section 192 (1) (x) and (y) were added by 2015-8-72, effective March 25, 2015 (Royal Assent).

  Section 192 (1) (w.1) was added by 2022-11-92, effective July 1, 2022.

  Section 193 (3) BEFORE amended by 2024-13-217, effective April 25, 2024 (Royal Assent).

(3) At the time of filing a taxpayer return, the person must submit to the director any information required by the director.

  Section 196 (2) (a) BEFORE amended by 2019-36-51(a), effective October 31, 2019 (Royal Assent).

(a) must be delivered to the person by personal service, registered mail, electronic mail or fax,

  Section 196 (3) BEFORE amended by 2019-36-51(b), effective October 31, 2019 (Royal Assent).

(3) A person to whom a demand notice is delivered under this section must comply with the notice within the time specified in the notice.

  Section 196 (1) (part) BEFORE amended by 2024-13-218, effective April 25, 2024 (Royal Assent).

(1) For any purpose related to the administration or enforcement of this Act or the regulations, the director may, by demand notice, require from any person

  Section 196.2 was enacted by 2018-4-82, effective April 1, 2020 (BC Reg 12/2020).

  Section 197 (1) (a) BEFORE amended by 2019-7-57, effective April 11, 2019 (Royal Assent).

(a) makes an assessment under section 198 [assessment of tax not remitted by collector], 199 [assessment if amount not paid or remitted or if excess deduction or refund] or 210 [assessment against board member], or

  Section 197 (1) (part) BEFORE amended by 2019-36-52(a), effective October 31, 2019 (Royal Assent).

(1) Subject to subsection (3), the director must issue a notice of assessment to the person liable to pay an amount assessed or imposed if the director

  Section 197 (2), (3) and (4) BEFORE amended by 2019-36-52(a), (b) and (c), effective October 31, 2019 (Royal Assent).

(2) If the director assesses interest under section 206 or 206.1, the director may issue a notice of assessment to the person liable to pay the amount of interest assessed.

(3) In addition to, or as an alternative to, issuing a notice of assessment under subsection (1) or (2), the director may issue a notice of assessment to the custodian or trustee in bankruptcy of the person referred to in subsection (1) or (2).

(4) Evidence that a notice of assessment under subsection (1) or (2) has been issued is proof, in the absence of evidence to the contrary, that the amount assessed or imposed under this Act is due and owing, and the onus of proving otherwise is on the person liable to pay the amount assessed or imposed.

  Section 197 (1) (b) BEFORE amended by 2018-4-83(a), effective April 1, 2020 (BC Reg 12/2020).

(b) imposes a penalty under section 202 [failure to register], 203 [failure to levy tax], 204 [incorrect information] or 205 [failure to levy, remit or pay tax and excess deduction or refund].

  Section 197 (1.1), (1.2) and (6) were added by 2018-4-83(b), effective April 1, 2020 (BC Reg 12/2020).

  Section 197 (1.1) (part) BEFORE amended by 2021-3-24, effective March 25, 2021 (Royal Assent).

(1.1) Despite section 51 (1) (b) [notice of assessment] of the Carbon Tax Act, the director may include in a notice of assessment issued to a person under subsection (1) of this section a fee imposed under section 43.1 [fee for attending at location outside British Columbia] of the Carbon Tax Act as if the fee were a fee imposed under section 196.2 of this Act if

  Section 197 (1.2) (part) BEFORE amended by 2021-3-24, effective March 25, 2021 (Royal Assent).

(1.2) Despite section 46 (1) (b) [notice of assessment] of the Motor Fuel Tax Act, the director may include in a notice of assessment issued to a person under subsection (1) of this section a fee imposed under section 41.1 [fee for attending at location outside British Columbia] of the Motor Fuel Tax Act as if the fee were a fee imposed under section 196.2 of this Act if

  Section 197 (1) (a) BEFORE amended by 2022-11-93, effective July 1, 2022.

(a) makes an assessment under section 198 [assessment of tax not remitted by collector], 199 [assessment if amount not paid or remitted or if excess deduction or refund], 199.1 [assessment if joint and several liability for amount assessed or imposed against designated collector] or 210 [assessment against board member], or

  Section 197 (1) (b) BEFORE amended by 2024-13-219, effective July 1, 2024.

(b) imposes a fee under section 196.2 [fee for attending at location outside British Columbia] or imposes a penalty under section 202 [failure to register], 203 [failure to levy tax], 204 [incorrect information] or 205 [failure to levy, remit or pay tax and excess deduction or refund].

  Section 199 (2.1) was added and (3) BEFORE amended by 2015-8-73, effective March 25, 2015 (Royal Assent).

(3) If it appears from an inspection, audit or examination or from other information available to the director that a person has received a refund of tax under this Act or has deducted an amount under section 159 (3) [refund or deduction for bad debts] or 160 (2) [refund to collector] that was in excess of the refund amount that was due to the person, the director must

(a) calculate, in a manner and by a procedure the director considers adequate and expedient, the excess amount refunded or deducted, and

(b) make an assessment against the person in an amount equal to the amount calculated under paragraph (a) of this subsection.

  Section 199.1 was enacted by 2019-7-58, effective April 11, 2019 (Royal Assent).

  Section 199.2 was enacted by 2022-11-94, effective July 1, 2022.

  Section 201 (1), definition "avoidance transaction", subparagraphs (c) (ii) and (iii) BEFORE amended by 2014-4-93, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(ii)  to reduce, avoid or defer a tax, or another amount payable as or in respect of tax, under a law of Canada or another province;

(iii)  to increase a refund of tax, or of another amount in respect of tax, under a law of Canada or another province, or

  Section 202 BEFORE amended by 2015-9-60, effective September 1, 2015.

  Section 202 (part) BEFORE amended by 2022-11-95, effective July 1, 2022.

  Section 203 (1.01) was added by 2014-4-94, effective February 19, 2014 [retroactive from March 24, 2014 (Royal Assent)].

  Section 203 (6) was added by 2014-4-95, effective June 23, 2014 (BC Reg 117/2014).

  Section 203 (1.1) BEFORE amended by 2020-18-78, effective August 14, 2020 (Royal Assent).

(1.1) If it appears from an inspection, audit or examination or from other information available to the director that a collector has not levied tax under this Act in accordance with section 37 (3), (4), (5) or (6), 44 (2), 49 (10), (11) or (12), 92 (2), 93 (4), 95 (3), 105 (3), 119 (2), 123.1, 130 (2.1) or (3) or 145 (1.1) or (2) when the collector had reason to believe that the person was not entitled to the claim alleged for the purposes of the applicable section, the director may

(a) calculate, in a manner and by a procedure the director considers adequate and expedient, the tax not levied, and

(b) impose on the collector a penalty equal to the amount calculated under paragraph (a) of this subsection.

  Section 203 (1.1) (part) BEFORE amended by 2021-18-67, effective June 17, 2021 (Royal Assent).

(1.1) If it appears from an inspection, audit or examination or from other information available to the director that a collector has not levied tax under this Act in accordance with section 37 (3), (4), (5) or (6), 44 (2), 49 (9.1), (10), (11) or (12), 92 (2), 93 (4), 95 (3), 105 (3), 119 (2), 123.1, 130 (2.1) or (3) or 145 (1.1) or (2) when the collector had reason to believe that the person was not entitled to the claim alleged for the purposes of the applicable section, the director may

  Section 203 (1.1) (part) BEFORE amended by 2022-11-96(a), effective July 1, 2022.

(1.1) If it appears from an inspection, audit or examination or from other information available to the director that a collector has not levied tax under this Act in accordance with section 37 (3), (4), (5) or (6), 39 (4), 44 (2), 49 (9.1), (10), (11) or (12), 92 (2), 93 (4), 95 (3), 105 (3), 119 (2), 123.1, 130 (2.1) or (3) or 145 (1.1) or (2) when the collector had reason to believe that the person was not entitled to the claim alleged for the purposes of the applicable section, the director may

  Section 203 (2.01) was added by 2022-11-96(b), effective July 1, 2022.

  Section 204 (1) BEFORE amended by 2014-4-96, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(1)  In prescribed circumstances, the director must impose on a person who has declared incorrect information in a declaration required under section 37 (6) (b) or 49 (12) (b) in relation to an exemption claimed by another person under section 80.1 (1) or (2) a penalty equal to the amount of tax that was not paid in reliance on the declaration.

  Section 205 (c) BEFORE amended by 2014-4-97, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(c) in any case other than a case referred to in paragraph (a) or (b), if the director is satisfied that a person failed to remit or pay any amount as required under this Act, impose on the person a penalty equal to

(i)  in prescribed circumstances, a prescribed amount that is less than 10% of the amount not remitted or paid, or

(ii)  in any other case, 10% of the amount not remitted or paid.

  Section 205 (b) and (c) BEFORE amended by 2016-10-69, effective May 19, 2016 (Royal Assent).

(b) in any case other than a case referred to in paragraph (a), if the director is satisfied that a person evaded the payment of tax as required under this Act by wilfully making a false or deceptive statement or by wilful default or fraud, impose on the person a penalty equal to 25% of the amount evaded;

(c) in any case other than a case referred to in paragraph (a) or (b), if the director is satisfied that a person failed to levy, remit or pay any amount as required under this Act, impose on the person a penalty equal to

(i) in prescribed circumstances, a prescribed amount that is less than 10% of the amount not levied, remitted or paid as required under this Act, or

(ii) in any other case, 10% of the amount not levied, remitted or paid as required under this Act.

  Section 205 (b) BEFORE amended by 2024-13-220, effective July 1, 2024.

(b) in any case other than a case referred to in paragraph (a), if the director is satisfied that, by wilfully making a false or deceptive statement or by wilful default or fraud, a person

(i) evaded the payment of tax as required under this Act,

(ii) deducted an amount under section 159 (3) [refund or deduction for bad debts] that was in excess of the amount that the person was entitled to deduct under that section, or

(iii) received a refund of an amount under this Act, or deducted an amount under section 160 (2) [refund to collector], that was in excess of the refund amount that was due to the person,

impose on the person a penalty equal to 25% of, as applicable, the amount evaded or the excess amount deducted or received;

  Sections 205.1 to 205.6 were enacted by 2024-13-221, effective July 1, 2024.

  Section 206 (4) (b) BEFORE amended by 2014-4-99, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(b) the non-assessed amount referred to in paragraph (a) (i) exceeds the refund amount referred to in paragraph (a) (ii).

  Section 206 (3.1) was added by 2014-4-98, effective June 23, 2014 (BC Reg 117/2014).

  Section 206 (1) definition of "non-assessed amount" BEFORE amended by 2019-36-53(a), effective October 31, 2019 (Royal Assent).

"non-assessed amount", in relation to a particular period, means an amount owing to the government under this Act for which a notice of assessment has not been issued under this Act, including any interest on that amount that has accrued by the beginning of the period, but not including any penalty imposed under this Act and any interest on that penalty;

  Section 206 (2) and (12) BEFORE amended by 2019-36-53(b), effective October 31, 2019 (Royal Assent).

(2) Subject to this section, the director may assess at any time interest, calculated at the prescribed rate and in the prescribed manner, on an amount owing to the government under this Act until the date that a notice of assessment is issued in relation to the amount owing.

(12) For the purposes of this section, a period of time ends and a new period may begin if

(a) the non-assessed amount or refund amount changes, or

(b) a notice of assessment is issued in relation to all or part of a non-assessed amount.

  Section 206 (2.1) was added by 2018-4-84, effective April 1, 2020 (BC Reg 12/2020).

  Section 206.1 BEFORE amended by 2019-36-54, effective October 31, 2019 (Royal Assent).

  Section 207 (1) BEFORE amended by 2015-8-74, effective March 25, 2015 (Royal Assent).

(1) Subject to this section, if a corporation has failed to levy, collect or remit taxes as required under this Act, a board member of the corporation is jointly and severally liable with that corporation to pay an amount equal to the taxes that the corporation failed to levy, collect or remit during the term of the board member, and any penalties and interest on that amount.

  Section 209 (6) BEFORE amended by 2019-36-55, effective October 31, 2019 (Royal Assent).

(6) Immediately after the director makes a determination under subsection (2), the director must notify in writing the person to whom the determination relates and the corporation of this determination.

  Section 209 (1) BEFORE amended by 2024-13-222, effective April 25, 2024 (Royal Assent).

(1) If the director has reason to believe that a person who was not a member of the board of directors of a corporation performed some or all of the functions of a member of the board of directors of the corporation, the director may request the person and the corporation to provide to the director the records and information required by the director to confirm or rebut that belief.

  Section 211 (1) (c) and (d) and (3) to (6) were added by 2012-35-211, effective December 1, 2012 (BC Reg (346/2012).

  Section 211 (1) (e) (ii.1) was added by 2019-7-59, effective April 11, 2019 (Royal Assent).

  Section 211 (3) BEFORE amended by 2019-36-56(a), effective October 31, 2019 (Royal Assent).

(3) Written notice of the appeal must be served on the minister within 90 days after the date of the director's notice of decision.

  Section 211 (5) (c) BEFORE amended by 2019-36-56(b), effective October 31, 2019 (Royal Assent).

(c) promptly notify the appellant in writing of the result of the appeal.

  Section 211 (7) and (8) were added by 2020-18-79, effective August 14, 2020 (Royal Assent).

  Section 211 (1) (e) (ii.2) was added by 2022-11-97, effective July 1, 2022.

  Section 211 (5) (b) BEFORE amended by 2024-13-224(a), effective April 25, 2024 (Royal Assent).

(b) subject to subsection (6), affirm, amend or change the assessment, decision, amount imposed or nature of the assessment, and

  Section 211 (5.1) to (5.3) were added by 2024-13-224(b), effective April 25, 2024 (Royal Assent).

  Section 211 (1) (f) (v) to (x) were added by 2024-13-223, effective July 1, 2024.

  Section 211.1 was enacted by 2022-11-98, effective October 1, 2022.

  Section 211.1 (1) BEFORE amended by 2024-13-225, effective April 25, 2024 (Royal Assent).

(1) The date on which a notice of appeal is given to the minister under section 211 (3) is the date it is received by the minister.

  Section 212 (8) BEFORE repealed by 2021-18-68, effective June 17, 2021 (Royal Assent).

(8) An appeal lies from a decision of the court to the Court of Appeal with leave of a justice of the Court of Appeal.

  Section 212 (1) BEFORE amended by 2024-13-226, effective April 25, 2024 (Royal Assent).

(1) A decision of the minister under section 211 may be appealed to the Supreme Court by way of a petition proceeding.

  Section 212 (2) BEFORE amended by 2024-13-227, effective July 1, 2024 (BC Reg 133/2024).

(2) The Supreme Court Civil Rules relating to petition proceedings apply to appeals under this section, but Rule 18-3 of those rules does not apply.

  Section 212 (2.1) was added by 2024-13-227, effective July 1, 2024 (BC Reg 133/2024).

  Section 213 BEFORE amended by 2019-36-57, effective October 31, 2019 (Royal Assent).

  Section 213 BEFORE amended by 2018-4-85, effective April 1, 2020 (BC Reg 12/2020).

  Section 216 was enacted by 2012-35-216, effective December 1, 2012 (BC Reg (346/2012).

  Section 216 (2) BEFORE amended and paragraphs (a) and (b) were added by 2013-1-297, effective February 28, 2013 (Royal Assent).

(2)  The amount of the bond is to be determined by the director, but the amount must not be greater than 6 times the estimated amount, determined in a manner and by a procedure the director considers adequate and expedient, of tax that would normally be collected by the person each month under this Act.

  Section 216 BEFORE amended and (0.1) and (2.1) were added by 2015-8-75, effective March 25, 2015 (Royal Assent).

  Section 216 (3) BEFORE amended by 2016-10-70, effective May 19, 2016 (Royal Assent).

(3) If a person who has deposited a bond under this section fails to levy, remit or pay tax in accordance with this Act, the director, after giving written notice to the person, may apply all or part of the bond to the amount of tax that should have been levied, remitted or paid by the person, to any related penalty and to any interest on that amount and the penalty.

  Section 218 (3) and (6) (c) BEFORE amended by 2015-8-76, effective March 25, 2015 (Royal Assent).

(3) A certificate filed under subsection (2) has the same effect and is enforceable in the same manner as a judgment of the court in favour of the government for the recovery of a debt in the amount specified in the certificate against the person named in the certificate.

(6) A certificate filed under subsection (5)

(a) revises the certificate filed under subsection (2) that names the same person,

(b) is deemed to be filed at the same time as the certificate it revises, and

(c) has the same effect and is enforceable in the same manner as a judgment of the court in favour of the government for the recovery of a debt in the amount specified in the certificate against the person named in the certificate.

  Section 220 (4) BEFORE repealed by 2019-36-58(a), effective October 31, 2019 (Royal Assent).

(4) A demand under this section may be served by personal service, registered mail, electronic mail or fax.

  Section 220 (6), (7), (8) and (9) BEFORE amended by 2019-36-58(b) and (c), effective October 31, 2019 (Royal Assent).

(6) Money or a beneficial interest in money in a savings institution

(a) on deposit to the credit of a taxpayer at the time a demand is served, or

(b) deposited to the credit of a taxpayer after a demand is served

is money for which the savings institution is indebted to the taxpayer within the meaning of this section, but money on deposit or deposited to the credit of a taxpayer as described in paragraph (a) or (b) does not include money on deposit or deposited to the credit of a taxpayer in the taxpayer's capacity as a trustee.

(7) A demand under this section continues in effect until the earliest of the following:

(a) subject to paragraphs (b) and (c), the demand is satisfied;

(b) subject to paragraph (c), 90 days after the demand is served;

(c) three years after the demand is served, if the demand is made in respect of an outstanding legal claim or insurance claim that, if resolved in the taxpayer's favour, will result in money becoming available to the taxpayer.

(8) Despite subsection (7), if a demand is made in respect of a periodic payment referred to in subsection (5), the demand continues in effect until it is satisfied unless no periodic payment is made or is liable to be made within 90 days after the demand is served, in which case the demand ceases to have effect at the end of that period.

(9) Money demanded from a person by the director under this section becomes payable

(a) as soon as the person is served with the demand, if that person is indebted or liable to make a payment to the taxpayer at the time the demand is served, or

(b) as soon as the person becomes indebted or liable to make a payment to the taxpayer, in any other case.

  Section 221 (4) and (7) BEFORE amended by 2014-4-100, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(4)  On registration of a lien against the personal property of a person under subsection (2) (b), a lien is created on the present and after acquired personal property in which the person has a legal or equitable interest, including, in the case of a lien referred to in paragraph (a) of this subsection, any portion of the property that is subject to a prior lien or security interest, for the following:

(a) if the lien relates to taxes that were required to be levied and collected before registration, the amount of those taxes remaining uncollected and unremitted, any related penalty and any interest on that amount and the penalty;

(b) if the lien relates to taxes that were collected, or an amount collected as if it were tax, but not remitted before registration, the amount remaining unremitted, any related penalty and any interest on that amount remaining unremitted and the penalty;

(c) if the lien relates to taxes that were required to be paid before registration, the amount of those taxes remaining unpaid, any related penalty and any interest on that amount and the penalty.

(7)  If

(a) one or more liens are registered under subsection (2) (b) against the personal property of a person, and

(b) the property referred to in paragraph (a) of this subsection is subject to

(i)  a security interest perfected under the Personal Property Security Act before the registration of the first lien under subsection (2) (b), or

(ii)  another lien created before the registration of the first lien under subsection (2) (b),

the total amount secured by all the liens registered under subsection (2) (b), other than liens referred to in subsection (4) (c), is limited in amount, with respect to all the prior security interests or other liens referred to in paragraph (b) of this subsection, to the amount of taxes remaining uncollected or unremitted, or both, any related penalty and any interest on that amount and the penalty that were required to be collected or were collected by the person for the 6 months before the date of the most recent registration of a lien under subsection (2) (b).

  Section 221 (1) definition of "property" BEFORE amended by 2015-8-77, effective March 25, 2015 (Royal Assent).

"property", when referring to the property of an associated corporation or a related individual, means property that is used in, or in conjunction with, the business in respect of which the taxes referred to in subsection (2) are required to be levied and remitted;

  Section 221 (4) (c) BEFORE amended by 2015-8-77, effective March 25, 2015 (Royal Assent).

(c) if the lien relates to taxes that were required to be paid before registration, the amount of those taxes remaining unpaid, any related penalty and any interest on that amount and the penalty.

  Section 221 (14) (a) and (b) BEFORE amended by 2019-36-59, effective October 31, 2019 (Royal Assent).

(a) the date that is 90 days after the date on which the notice required under subsection (13) (a) was sent to the corporation, and

(b) if a notice of appeal is served on the minister in respect of the determination within the time provided by section 211 (3), the date on which the minister upholds the determination under that appeal.

  Section 221 (10) (part) BEFORE amended by 2023-23-166, effective May 11, 2023 (Royal Assent).

(10) Despite section 228 [confidentiality], the director must,

  Section 221 (11) BEFORE amended by 2024-13-228(a), effective April 25, 2024 (Royal Assent).

(11) If the director believes that one corporation is associated with another corporation within the meaning of section 256 of the Income Tax Act (Canada), the director may request one or both of the corporations to provide to the director the records and information required by the director to confirm or rebut that belief.

  Section 221 (14) (b) BEFORE amended by 2024-13-228(b), effective April 25, 2024 (Royal Assent).

(b) if a notice of appeal is given to the minister in respect of the determination within the time provided by section 211 (3), the date on which the minister upholds the determination under that appeal.

  Section 222 (5) and (6) were added by 2015-8-78, effective June 9, 2015 (BC Reg 102/2015).

  Section 224 (4) BEFORE amended by 2013-1-299, effective June 1, 2013 (BC Reg 95/2013).

(4)  Section 5 of the Limitation Act applies to the limitation period set by this section.

  Section 224 (5) to (8) were added by 2013-1-299, effective June 1, 2013 (BC Reg 95/2013).

  Section 224 (5)and (6) BEFORE amended by 2016-5-39,Sch 1, effective March 10, 2016 (Royal Assent).

(5) Subsection (4) does not apply to an acknowledgment, other than an acknowledgement referred to in subsection (6), unless the acknowledgment is

(a) in writing,

(b) signed, by hand or by electronic signature within the meaning of the Electronic Transactions Act,

(c) made by the person making the acknowledgment or the person's agent, and

(d) made to the government or an agent of the government.

(6) In the case of an amount claimed to which the limitation period under subsection (2) applies, for the purposes of subsection (4), part payment of the amount by the person against whom the claim is or may be made or by the person's agent is an acknowledgment by the person against whom the claim is or may be made of liability in respect of the claim.

  Section 226 was enacted by 2012-35-226, effective December 1, 2012 (BC Reg (346/2012).

  Section 227 was enacted by 2012-35-227, effective December 1, 2012 (BC Reg (346/2012).

  Section 228 was enacted by 2012-35-228, effective December 1, 2012 (BC Reg (346/2012).

  Section 228 (1) (c) BEFORE amended by 2013-1-300, effective March 18, 2013.

(c) as provided in, or ordered under, section 39 (3), 40 (1), 99 (5) or 100 (1) of the Family Relations Act or section 8 (3) or 9 (2) of the Family Maintenance Enforcement Act;

  Section 228 (1) (d.1) was added by 2021-18-69, effective June 17, 2021 (Royal Assent).

  Section 228 BEFORE re-enacted by 2023-23-167, effective May 11, 2023 (Royal Assent).

  Section 228.1 was enacted by 2023-23-167, effective May 11, 2023 (Royal Assent).

  Section 229 was enacted by 2012-35-229, effective December 1, 2012 (BC Reg (346/2012).

  Section 229 BEFORE re-enacted by 2019-36-60, effective October 31, 2019 (Royal Assent).

  Section 229.01 was enacted by 2019-36-61, effective October 31, 2019 (Royal Assent).

  Section 229.02 was enacted by 2019-36-61, effective October 31, 2019 (Royal Assent).

  Section 229.03 was enacted by 2019-36-61, effective October 31, 2019 (Royal Assent).

  Section 229.04 was enacted by 2019-36-61, effective October 31, 2019 (Royal Assent).

  Section 229.04 BEFORE repealed by 2022-11-99, effective October 1, 2022.

  Section 229.1 was enacted by 2014-4-101, effective March 24, 2014 (Royal Assent).

  Section 230 (2) and (3) (a) BEFORE amended by 2013-1-301, effective February 28, 2013 (Royal Assent).

(2)  A person who contravenes section 177 (1), (2) or (3) [prohibitions relating to use of registration number] or 194 (7) [inspection and audit powers] commits an offence.

(3)  A person who does any of the following commits an offence

(a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, a declaration, an application for a refund or a form required to be made or filed under this Act;

  Section 230 (6) added by 2015-8-79, effective March 25, 2015 (Royal Assent).

  Section 230 (1) BEFORE repealed by 2023-23-168, effective May 11, 2023 (Royal Assent).

(1) A person who contravenes section 228 [confidentiality] commits an offence and is liable to a fine of not more than $2 000.

  Section 230 BEFORE amended by 2024-13-229, effective July 1, 2024.

  Section 230.1 was enacted by 2023-23-169, effective May 11, 2023 (Royal Assent).

  Section 230.2 was enacted by 2024-13-230, effective July 1, 2024.

  Section 231 BEFORE amended by 2024-13-231, effective July 1, 2024.

  Section 232 (d) BEFORE amended by 2019-36-62, effective October 31, 2019 (Royal Assent).

(d) a notice of assessment issued under this Act is evidence that the amount stated in the notice of assessment is due and owing.

  Section 237 (a) BEFORE amended by 2014-4-102, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a) respecting the circumstances in which a person liable to pay tax must pay the tax to a collector or directly to the government in relation to a purchase or lease of tangible personal property or a purchase of software to which an agreement applies;

  Section 237 (a) (ii) BEFORE amended by 2018-4-86, effective March 15, 2018 (Royal Assent).

(ii) a purchase of software to which the agreement applies;

  Section 237 (c) BEFORE amended by 2018-4-86, effective March 15, 2018 (Royal Assent).

(c) respecting the relief of a collector from the obligation to levy and collect tax in relation to a purchase or lease of tangible personal property or a purchase of software to which an agreement applies;

  Section 238 (e) BEFORE amended and (e.1) was added by 2013-1-302, effective February 28, 2013 (Royal Assent).

(e) prescribing the manner in which and the conditions on which the director may provide a refund or credit under Division 7 [Multijurisdictional Vehicles] of Part 3 and the manner in which the amount of that refund or credit is to be calculated;

  Section 238 (d.1) was added by 2015-9-61, effective January 1, 2015 [retro from May 25, 2015 (BC Reg 80/2015)]

  Section 238 (a) was renumbered as (a.1) by 2022-11-100(a), effective October 1, 2022.

  Section 238 (a) was added by 2022-11-100(b), effective October 1, 2022.

  Section 239 BEFORE re-enacted by 2013-1-303, effective February 28, 2013 (Royal Assent).

  Section 240 (1) (a), (c) and (e) BEFORE amended and (a.1) was added by 2013-1-304, effective February 28, 2013 (Royal Assent).

(a) for the purposes of section 19 (3) [original purchase price of accommodation], respecting the method by which a purchase price may be attributed to accommodation that is sold as part of a combination of accommodation, meals and other prescribed services;

(c) for the purposes of section 123 (1), designating, in relation to a designated accommodation area, a municipality, regional district or eligible entity as a designated recipient;

(e) prescribing the purposes for which the amount paid to the designated recipient out of the revenue collected from the tax may be spent by the designated recipient.

  Section 240 (1) (a) BEFORE amended by 2015-8-80, effective March 25, 2015 (Royal Assent).

(a) for the purposes of section 19 (3) [original purchase price of accommodation], respecting the manner by which an amount may be attributed to accommodation that is sold as part of a combination of accommodation, meals and other prescribed services;

  Section 240 (4) BEFORE amended and (4.1) was added by 2015-9-62, effective March 25, 2015 (Royal Assent).

(4) The Lieutenant Governor in Council may amend, repeal or replace a regulation made under subsection (1) (b), (c), (d) or (e) whether or not the amendment, repeal or replacement is requested by the municipality, regional district or eligible entity that requested the regulation.

  Section 240 (1) (f) and (g) were added by 2018-4-87, effective October 1, 2018 (BC Reg 141/2018).

  Section 240 (1) (f) BEFORE repealed by 2022-11-101(a), effective July 1, 2022.

(f) establishing classes of online marketplaces that are not online accommodation platforms for the purposes of the Act;

  Section 240 (1) (g) (ii) BEFORE amended by 2022-11-101(b), effective July 1, 2022.

(ii) through an online accommodation platform that is registered under section 168 (1) (i) at the time of purchase.

  Section 240 (1) (e) BEFORE amended by 2022-36-11, effective November 24, 2022 (Royal Assent).

(e) for the purpose of section 125 (2) (a), prescribing the purposes for which the amount paid to the designated recipient out of the revenue collected from the tax may be spent by the designated recipient;

  Section 240.01 was enacted by 2022-36-12, effective November 24, 2022 (Royal Assent).

  Section 240.1 was enacted by 2022-11-102, effective July 1, 2022.

  Section 240.1 BEFORE re-enacted by 2023-23-170, effective July 1, 2023.

  Section 241 (1) (b) BEFORE amended by 2013-1-305, effective February 28, 2013 (Royal Assent).

(b) exempting any tangible personal property, software or taxable service from taxation;

  Section 241 (2) BEFORE amended by 2013-1-305, effective February 28, 2013 (Royal Assent).

(2)  The Lieutenant Governor in Council may make regulations in relation to exemptions as follows:

(a) for the purposes of section 137 [taxable component sold with a non-taxable component for single price], setting conditions of, or limitations on, the application of an exemption under that section;

(b) for the purposes of section 113 (1) (b) [exemptions in relation to software] or 141 (1) (f) [exemptions in relation to industry and commerce], setting conditions of, or limitations on, the application of an exemption under the applicable section.

  Section 242 BEFORE renumbered as 242 (1), amended and (1) (a.1), (2) and (3) were added by 2013-1-306, effective February 28, 2013 (Royal Assent).

  Section 242 (1) (a.1) BEFORE amended by 2014-4-103, effective April 1, 2013 [retroactive from March 24, 2014 (Royal Assent)].

(a.1) permitting or requiring the payment of a refund to an eligible charity of an amount paid under this Act by a person;

  Section 242 (4) was added by 2014-4-104, effective March 24, 2014 (Royal Assent).

  Section 242 (4) BEFORE amended by 2021-3-25, effective March 25, 2021 (Royal Assent).

(4) For the purposes of section 75.2 [refund from Insurance Corporation of British Columbia authorized under regulations], the Lieutenant Governor in Council may make regulations providing for a refund of all or part of an amount paid as tax under Division 6 of Part 3, including, without limitation, regulations doing one or more of the following:

(a) permitting the payment of a refund to a person of an amount paid under Division 6 of Part 3 by the person;

(b) establishing circumstances in which a refund may be paid;

(c) setting conditions of, or limitations on, the payment of a refund.

  Section 244 (1) and (2) BEFORE amended and (0.1) was added by 2013-1-307, effective February 28, 2013 (Royal Assent).

  Section 245.1 was enacted by 2024-13-232, effective July 1, 2024 (BC Reg 133/2024).

  Section 246 (f) BEFORE amended and (iv) was added by 2015-8-81, effective March 25, 2015 (Royal Assent).

(f) respecting records to be kept by

(i) a person who is required to levy, collect, remit or pay tax under this Act or who is exempt from paying tax under this Act,

(ii) a manufacturer, wholesaler, importer, agent or a prescribed person in respect of purchases, sales and leases of tangible personal property or sales of software or a taxable service, whether for consumption, use, resale or lease, and

(iii) a small seller,

including, without limitation, the form and manner of the records and the length of time they are to be retained by the person;

  Section 246 (k) was added by 2018-4-88, effective April 1, 2020 (BC Reg 12/2020).