Definitions

1   Section 1 [definitions] of the Provincial Sales Tax Act applies for the purposes of this Part.

Application of provisions of Provincial Sales Tax Act

2   The following sections of the Provincial Sales Tax Act apply for the purposes of this Part:

(a) section 28 (9) [deposit is not consideration];

(b) section 33 [when consideration becomes due].

Section 37 — purchases of tangible personal property

3   (1) Subject to this section, section 37 of the Provincial Sales Tax Act applies in relation to tangible personal property purchased before April 1, 2013.

(2) Section 37 of the Provincial Sales Tax Act does not apply in respect of any consideration for the purchase of tangible personal property that, before April 1, 2013, becomes due or is paid without having become due.

(3) Section 37 of the Provincial Sales Tax Act does not apply in relation to tangible personal property purchased before April 1, 2013 if

(a) all or any portion of the consideration for the purchase of the tangible personal property has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(i) in relation to a purchase of tangible personal property by way of sale, other than a purchase described in subparagraph (ii), the ownership or possession of the tangible personal property is transferred to the purchaser, or

(ii) in relation to a purchase of tangible personal property by way of sale under which the seller delivers the tangible personal property to the purchaser on approval, consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership of the tangible personal property or makes the tangible personal property available to any person, other than the seller, and

(b) the last day of the month immediately following the first month referred to in paragraph (a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of tangible personal property if the tangible personal property is delivered or made available to the purchaser on a continuous basis by means of a wire, pipeline or other conduit and the seller invoices the purchaser in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase of the tangible personal property is not ascertainable before April 1, 2013, section 37 of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable on or after April 1, 2013.

(6) Despite subsections (2), (3) and (5), if the purchaser of the tangible personal property retains, under

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

(b) an agreement in writing for the construction, renovation, alteration or repair of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the tangible personal property pending full and satisfactory performance, or any part thereof, section 37 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on or after April 1, 2013 and is not paid before April 1, 2013.

Division 3 of Part 3 — leases of tangible personal property

4   (1) Subject to this section, Division 3 of Part 3 [Leases of Tangible Personal Property] of the Provincial Sales Tax Act applies in relation to a lease entered into before April 1, 2013.

(2) Section 39 [tax on leases] of the Provincial Sales Tax Act does not apply in respect of any consideration for the lease of the tangible personal property that, before April 1, 2013, becomes due or is paid without having become due.

(3) Subject to subsection (4), section 41 [tax if leased property used in British Columbia during rental period] of the Provincial Sales Tax Act applies if

(a) the tangible personal property is brought or sent into British Columbia before April 1, 2013,

(b) the rental period under the lease ends on or after April 1, 2013, and

(c) any consideration for the lease price of the tangible personal property attributable to the rental period

(i) becomes due on or after April 1, 2013, and

(ii) is not paid before April 1, 2013 without having become due.

(4) For the purposes of section 41 (3) of the Provincial Sales Tax Act, in relation to a rental period that includes April 1, 2013, the BC usage does not include the number of hours before April 1, 2013 that the tangible personal property is in British Columbia in the rental period.

(5) Subject to subsection (6), section 42 [tax if balance of lease price becomes due on breach of lease] of the Provincial Sales Tax Act applies to a lessee if,

(a) before April 1, 2013, the lessee breaches the lease, and

(b) on or after April 1, 2013, the payment referred to in section 42 (1) (b) of that Act becomes due under the terms of the lease.

(6) Section 42 of the Provincial Sales Tax Act does not apply in respect of any portion of the payment referred to in section 42 (1) (b) of that Act that is paid before April 1, 2013.

(7) Subject to subsection (8), section 43 [additional tax on lease of passenger vehicle] of the Provincial Sales Tax Act applies in respect of a lease of a passenger vehicle if any consideration for the lease of the passenger vehicle

(a) becomes due on or after April 1, 2013, and

(b) is not paid before April 1, 2013 without having become due.

(8) Section 43 of the Provincial Sales Tax Act does not apply in respect of each day or portion of a day before April 1, 2013 that the lessee leases the passenger vehicle.

Sections 49 and 52 — tangible personal property purchased in Canada and brought into British Columbia

5   (1) Subject to this section, sections 49 and 52 of the Provincial Sales Tax Act apply in relation to tangible personal property that is purchased outside British Columbia but in Canada if delivery of the tangible personal property is received in British Columbia before April 1, 2013.

(2) Sections 49 and 52 of the Provincial Sales Tax Act do not apply in respect of any consideration for the tangible personal property referred to in subsection (1) of this section that, before April 1, 2013, becomes due or is paid without having become due.

(3) Sections 49 and 52 of the Provincial Sales Tax Act do not apply in relation to a purchase of tangible personal property referred to in subsection (1) of this section if

(a) all or any portion of the consideration for the purchase of the tangible personal property has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(i) in relation to a purchase of tangible personal property by way of sale, other than a purchase described in subparagraph (ii), the ownership or possession of the tangible personal property is transferred to the purchaser, or

(ii) in relation to a purchase of tangible personal property by way of sale under which the seller delivers the tangible personal property to the purchaser on approval, consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership of the tangible personal property or makes the tangible personal property available to any person, other than the seller, and

(b) the last day of the month immediately following the first month referred to in paragraph (a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of tangible personal property if the tangible personal property is delivered to the purchaser on a continuous basis by means of a wire, pipeline or other conduit and the seller invoices the purchaser in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase of the tangible personal property is not ascertainable before April 1, 2013, sections 49 and 52 of the Provincial Sales Tax Act apply in respect of that or any portion of that consideration that becomes ascertainable on or after April 1, 2013.

(6) Despite subsections (2), (3) and (5), if the purchaser of the tangible personal property retains, under

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

(b) an agreement in writing for the construction, renovation, alteration or repair of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the tangible personal property pending full and satisfactory performance, or any part thereof, sections 49 and 52 of the Provincial Sales Tax Act apply in respect of that portion of that consideration that becomes payable on or after April 1, 2013 and is not paid before April 1, 2013.

Sections 49 and 52 — tangible personal property brought into British Columbia from outside Canada

6   Sections 49 and 52 of the Provincial Sales Tax Act apply in relation to tangible personal property if,

(a) before April 1, 2013,

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

(ii) delivery of the tangible personal property is received in British Columbia from a place outside Canada, and

(b) on or after April 1, 2013, the tangible personal property is accounted for under section 32 (1), (2) (a) or (5) of the Customs Act (Canada) or released in the circumstances set out in section 32 (2) (b) of that Act.

Section 55 — property brought into British Columbia from outside Canada

7   (1) Section 55 (1) of the Provincial Sales Tax Act applies to a resident taxpayer in relation to tangible personal property if,

(a) before April 1, 2013,

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

(ii) the tangible personal property is sent into British Columbia from a place outside Canada under an arrangement entered into by the resident taxpayer, and

(b) on or after April 1, 2013, the tangible personal property is accounted for under section 32 (1), (2) (a) or (5) of the Customs Act (Canada) or released in the circumstances set out in section 32 (2) (b) of that Act.

(2) Section 55 (2) of the Provincial Sales Tax Act applies to a resident taxpayer in relation to tangible personal property if the time of receiving the tangible personal property is on or after April 1, 2013.

Section 60 — conveyance purchased in British Columbia for interjurisdictional use

8   (1) Subject to this section, section 60 of the Provincial Sales Tax Act applies in relation to a taxable conveyance purchased before April 1, 2013.

(2) Section 60 of the Provincial Sales Tax Act does not apply in respect of any consideration for a taxable conveyance that, before April 1, 2013, becomes due or is paid without having become due.

(3) Section 60 of the Provincial Sales Tax Act does not apply in relation to a taxable conveyance purchased before April 1, 2013 if

(a) all or any portion of the consideration for the purchase of the taxable conveyance has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(i) in relation to a purchase of a taxable conveyance by way of sale, other than a purchase described in subparagraph (ii), the ownership or possession of the taxable conveyance is transferred to the purchaser, or

(ii) in relation to a purchase of a taxable conveyance by way of sale under which the seller delivers the taxable conveyance to the purchaser on approval, consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership of the taxable conveyance or makes the taxable conveyance available to any person, other than the seller, and

(b) the last day of the month immediately following the first month referred to in paragraph (a) is before April 1, 2013.

(4) Despite subsection (3), if all or any portion of the consideration for the purchase of the taxable conveyance is not ascertainable before April 1, 2013, section 60 of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable on or after April 1, 2013.

(5) Despite subsections (2) to (4), if the purchaser of the taxable conveyance retains, under

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

(b) an agreement in writing for the construction, renovation, alteration or repair of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the taxable conveyance pending full and satisfactory performance, or any part thereof, section 60 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on or after April 1, 2013 and is not paid before April 1, 2013.

Sections 61, 61.1 and 62 — lease of conveyance

9   (1) Subject to subsection (2), sections 61, 61.1 and 62 of the Provincial Sales Tax Act apply in relation to a lease entered into before April 1, 2013.

(2) Sections 61, 61.1 and 62 of the Provincial Sales Tax Act do not apply in respect of any consideration for the lease of a conveyance that, before April 1, 2013, becomes due or is paid without having become due.

Section 63 — conveyance purchased in Canada and brought into and used in British Columbia

10   (1) Subject to this section, section 63 of the Provincial Sales Tax Act applies in relation to a taxable conveyance that is purchased outside British Columbia but in Canada if delivery of the taxable conveyance is received in British Columbia before April 1, 2013.

(2) Section 63 of the Provincial Sales Tax Act does not apply in respect of any consideration for the taxable conveyance referred to in subsection (1) of this section that, before April 1, 2013, becomes due or is paid without having become due.

(3) Section 63 of the Provincial Sales Tax Act does not apply in relation to a purchase of a taxable conveyance referred to in subsection (1) of this section if

(a) all or any portion of the consideration for the purchase of the taxable conveyance has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(i) in relation to a purchase of a taxable conveyance by way of sale, other than a purchase described in subparagraph (ii), the ownership or possession of the taxable conveyance is transferred to the purchaser, or

(ii) in relation to a purchase of a taxable conveyance by way of sale under which the seller delivers the taxable conveyance to the purchaser on approval, consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership of the taxable conveyance or makes the taxable conveyance available to any person, other than the seller, and

(b) the last day of the month immediately following the first month referred to in paragraph (a) is before April 1, 2013.

(4) Despite subsection (3), if all or any portion of the consideration for the purchase of the taxable conveyance is not ascertainable before April 1, 2013, section 63 of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable on or after April 1, 2013.

(5) Despite subsections (2) to (4), if the purchaser of the taxable conveyance retains, under

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

(b) an agreement in writing for the construction, renovation, alteration or repair of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the taxable conveyance pending full and satisfactory performance, or any part thereof, section 63 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on or after April 1, 2013 and is not paid before April 1, 2013.

Section 63 — taxable conveyance brought into British Columbia from outside Canada

11   Section 63 of the Provincial Sales Tax Act applies in relation to a taxable conveyance if,

(a) before April 1, 2013,

(i) the taxable conveyance is brought or sent into British Columbia from a place outside Canada, or

(ii) delivery of the taxable conveyance is received in British Columbia from a place outside Canada, and

(b) on or after April 1, 2013, the taxable conveyance is accounted for under section 32 (1), (2) (a) or (5) of the Customs Act (Canada) or released in the circumstances set out in section 32 (2) (b) of that Act.

Section 64 — change in use of conveyance acquired for resale

12   (1) Section 64 of the Provincial Sales Tax Act does not apply to a person who purchased in British Columbia, brought or sent into British Columbia, or received delivery of in British Columbia, a taxable conveyance if all of the consideration for the taxable conveyance

(a) becomes due before April 1, 2013, or

(b) is paid before April 1, 2013 without having become due.

(2) Subject to subsection (3), section 64 of the Provincial Sales Tax Act applies to a person in relation to a taxable conveyance if

(a) the person purchased in British Columbia, brought or sent into British Columbia, or received delivery of in British Columbia, the taxable conveyance before April 1, 2013, and

(b) the person first becomes a user of the conveyance before April 1, 2013.

(3) Section 64 of the Provincial Sales Tax Act does not apply to a person referred to in subsection (2) of this section in respect of any consideration for the taxable conveyance that, before April 1, 2013, becomes due or is paid without having become due.

Division 8 of Part 3 — affixed machinery and improvements to real property

13   (1) Subject to subsection (2), section 80 of the Provincial Sales Tax Act applies in relation to a contract, referred to in section 80 (1) (a) of that Act, that is entered into before April 1, 2013.

(2) Section 80 of the Provincial Sales Tax Act does not apply to a person in relation to tangible personal property in respect of any consideration for the tangible personal property that, before April 1, 2013, becomes due or is paid without having become due.

(3) Section 80.6 of the Provincial Sales Tax Act applies in relation to a contract, referred to in section 80.5 (1) (b) of that Act, that is entered into before April 1, 2013.

Section 81 — change in use of tangible personal property acquired for resale

14   (1) Section 81 of the Provincial Sales Tax Act does not apply to a person who purchased in British Columbia, brought or sent into British Columbia, or received delivery of in British Columbia, tangible personal property if all of the consideration for the tangible personal property

(a) becomes due before April 1, 2013, or

(b) is paid before April 1, 2013 without having become due.

(2) Subject to subsection (3), section 81 of the Provincial Sales Tax Act applies to a person in relation to tangible personal property if

(a) the person purchased in British Columbia, brought or sent into British Columbia, or received delivery of in British Columbia, the tangible personal property before April 1, 2013, and

(b) the person first becomes a user of the tangible personal property before April 1, 2013.

(3) Section 81 of the Provincial Sales Tax Act does not apply to a person referred to in subsection (2) of this section in respect of any consideration for the tangible personal property that, before April 1, 2013, becomes due or is paid without having become due.

Section 84.1 — dealer or manufacturer changes use of motor vehicle

15   (1) Section 84.1 (2) of the Provincial Sales Tax Act applies to a dealer in relation to a motor vehicle purchased in British Columbia, brought or sent into British Columbia or for which delivery is received in British Columbia by the dealer before April 1, 2013.

(2) Section 84.1 (4) of the Provincial Sales Tax Act applies to a manufacturer in relation to a motor vehicle brought or sent into British Columbia or for which delivery is received in British Columbia by the manufacturer before April 1, 2013.

Section 88 — leased tangible personal property that becomes part of real property

16   Section 88 of the Provincial Sales Tax Act applies in relation to tangible personal property that is used as referred to in that section during a term of the lease that begins before and includes April 1, 2013.

Section 89 — acquisition of eligible tangible personal property by small seller

17   (1) In this section, "purchaser" means the small seller referred to in section 89 (1) of the Provincial Sales Tax Act.

(2) Subject to this section, section 89 (1) of the Provincial Sales Tax Act applies in relation to eligible tangible personal property purchased before April 1, 2013.

(3) Section 89 (1) of the Provincial Sales Tax Act does not apply in respect of any consideration for the purchase of eligible tangible personal property that, before April 1, 2013, becomes due or is paid without having become due.

(4) Section 89 (1) of the Provincial Sales Tax Act does not apply in relation to eligible tangible personal property purchased before April 1, 2013 if

(a) all or any portion of the consideration for the purchase of the eligible tangible personal property has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(i) in relation to a purchase of eligible tangible personal property by way of sale, other than a purchase described in subparagraph (ii), the ownership or possession of the eligible tangible personal property is transferred to the purchaser, or

(ii) in relation to a purchase of eligible tangible personal property by way of sale under which the seller delivers the eligible tangible personal property to the purchaser on approval, consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership of the eligible tangible personal property or makes the eligible tangible personal property available to any person, other than the seller, and

(b) the last day of the month immediately following the first month referred to in paragraph (a) is before April 1, 2013.

(5) Subsection (4) does not apply in respect of a purchase of eligible tangible personal property if the eligible tangible personal property is delivered or made available to the purchaser on a continuous basis by means of a wire, pipeline or other conduit and the seller invoices the purchaser in respect of that purchase on a regular or periodic basis.

(6) Despite subsection (4), if all or any portion of the consideration for the purchase of the eligible tangible personal property is not ascertainable before April 1, 2013, section 89 (1) of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable on or after April 1, 2013.

(7) Despite subsections (3), (4) and (6), if the purchaser of the eligible tangible personal property retains, under

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

(b) an agreement in writing for the construction, renovation, alteration or repair of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the eligible tangible personal property pending full and satisfactory performance, or any part thereof, section 89 (1) of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on or after April 1, 2013 and is not paid before April 1, 2013.

Section 90 — eligible tangible personal property purchased in Canada and brought into British Columbia

18   (1) In this section, "purchaser" means the small seller referred to in section 90 (3) of the Provincial Sales Tax Act.

(2) Subject to this section, section 90 of the Provincial Sales Tax Act applies in relation to eligible tangible personal property that is purchased outside British Columbia but in Canada if delivery of the eligible tangible personal property is received in British Columbia before April 1, 2013.

(3) Section 90 of the Provincial Sales Tax Act does not apply in respect of any consideration for the eligible tangible personal property referred to in subsection (2) of this section that, before April 1, 2013, becomes due or is paid without having become due.

(4) Section 90 of the Provincial Sales Tax Act does not apply in relation to a purchase made before April 1, 2013 of eligible tangible personal property referred to in subsection (2) of this section if

(a) all or any portion of the consideration for the purchase of the eligible tangible personal property has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(i) in relation to a purchase of eligible tangible personal property by way of sale, other than a purchase described in subparagraph (ii), the ownership or possession of the eligible tangible personal property is transferred to the purchaser, or

(ii) in relation to a purchase of eligible tangible personal property by way of sale under which the seller delivers the eligible tangible personal property to the purchaser on approval, consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership of the eligible tangible personal property or makes the eligible tangible personal property available to any person, other than the seller, and

(b) the last day of the month immediately following the first month referred to in paragraph (a) is before April 1, 2013.

(5) Subsection (4) does not apply in respect of a purchase of eligible tangible personal property if the eligible tangible personal property is delivered to the purchaser on a continuous basis by means of a wire, pipeline or other conduit and the seller invoices the purchaser in respect of that purchase on a regular or periodic basis.

(6) Despite subsection (4), if all or any portion of the consideration for the purchase of the eligible tangible personal property is not ascertainable before April 1, 2013, section 90 of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable on or after April 1, 2013.

(7) Despite subsections (3), (4) and (6), if the purchaser of the eligible tangible personal property retains, under

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

(b) an agreement in writing for the construction, renovation, alteration or repair of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the eligible tangible personal property pending full and satisfactory performance, or any part thereof, section 90 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on or after April 1, 2013 and is not paid before April 1, 2013.

Section 90 — eligible tangible personal property brought into British Columbia from outside Canada

19   Section 90 of the Provincial Sales Tax Act applies in relation to eligible tangible personal property if,

(a) before April 1, 2013,

(i) the eligible tangible personal property is brought or sent into British Columbia from a place outside Canada, or

(ii) delivery of the eligible tangible personal property is received in British Columbia from a place outside Canada, and

(b) on or after April 1, 2013, the eligible tangible personal property is accounted for under section 32 (1), (2) (a) or (5) of the Customs Act (Canada) or released in the circumstances set out in section 32 (2) (b) of that Act.

Section 92 — purchase of energy product

20   (1) Subject to this section, section 92 of the Provincial Sales Tax Act applies in relation to an energy product purchased before April 1, 2013.

(2) Section 92 of the Provincial Sales Tax Act does not apply in respect of any consideration for an energy product that, before April 1, 2013, becomes due or is paid without having become due.

(3) Section 92 of the Provincial Sales Tax Act does not apply in relation to an energy product purchased before April 1, 2013 if

(a) all or any portion of the consideration for the purchase of the energy product has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(i) in relation to a purchase of an energy product by way of sale, other than a purchase described in subparagraph (ii), the ownership or possession of the energy product is transferred to the purchaser, or

(ii) in relation to a purchase of an energy product by way of sale under which the seller delivers the energy product to the purchaser on approval, consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership of the energy product or makes the energy product available to any person, other than the seller, and

(b) the last day of the month immediately following the first month referred to in paragraph (a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of an energy product if the energy product is delivered or made available to the purchaser on a continuous basis by means of a wire, pipeline or other conduit and the seller invoices the purchaser in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase of the energy product is not ascertainable before April 1, 2013, section 92 of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable on or after April 1, 2013.

Section 93 — energy product purchased in Canada and brought into British Columbia for use

21   (1) Subject to this section, section 93 of the Provincial Sales Tax Act applies in relation to an energy product that is purchased outside British Columbia but in Canada if delivery of the energy product is received in British Columbia before April 1, 2013.

(2) Section 93 of the Provincial Sales Tax Act does not apply in respect of any consideration for the energy product referred to in subsection (1) of this section that, before April 1, 2013, becomes due or is paid without having become due.

(3) Section 93 of the Provincial Sales Tax Act does not apply in relation to a purchase of an energy product referred to in subsection (1) of this section if

(a) all or any portion of the consideration for the purchase of the energy product has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(i) in relation to a purchase of an energy product by way of sale, other than a purchase described in subparagraph (ii), the ownership or possession of the energy product is transferred to the purchaser, or

(ii) in relation to a purchase of an energy product by way of sale under which the seller delivers the energy product to the purchaser on approval, consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership of the energy product or makes the energy product available to any person, other than the seller, and

(b) the last day of the month immediately following the first month referred to in paragraph (a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of an energy product if the energy product is delivered to the purchaser on a continuous basis by means of a wire, pipeline or other conduit and the seller invoices the purchaser in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase of the energy product is not ascertainable before April 1, 2013, section 93 of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable on or after April 1, 2013.

Section 93 — energy product brought into British Columbia from outside Canada

22   Section 93 of the Provincial Sales Tax Act applies in relation to an energy product if,

(a) before April 1, 2013,

(i) the energy product is brought or sent into British Columbia from a place outside Canada, or

(ii) delivery of the energy product is received in British Columbia from a place outside Canada, and

(b) on or after April 1, 2013, the energy product is accounted for under section 32 (1), (2) (a) or (5) of the Customs Act (Canada) or released in the circumstances set out in section 32 (2) (b) of that Act.

Section 98 (1) — liquor sold under special occasion licence

23   Subject to section 3 (2), (3) and (5) of this Act, section 98 (1) of the Provincial Sales Tax Act applies in relation to liquor purchased before April 1, 2013 for sale on or after April 1, 2013 under a special occasion licence.

Section 99 (1) and (2) — acquisition of exclusive product by independent sales contractor

24   (1) Subject to this section, section 99 (1) and (2) of the Provincial Sales Tax Act applies in relation to an exclusive product purchased before April 1, 2013.

(2) Section 99 (1) and (2) of the Provincial Sales Tax Act does not apply in respect of any consideration for the purchase of an exclusive product that, before April 1, 2013, becomes due or is paid without having become due.

(3) Section 99 (1) and (2) of the Provincial Sales Tax Act does not apply in relation to an exclusive product purchased before April 1, 2013 if

(a) all or any portion of the consideration for the purchase of the exclusive product has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(i) in relation to a purchase of an exclusive product by way of sale, other than a purchase described in subparagraph (ii), the ownership or possession of the exclusive product is transferred to the independent sales contractor, or

(ii) in relation to a purchase of an exclusive product by way of sale under which the seller delivers the exclusive product to the independent sales contractor on approval, consignment, sale-or-return basis or other similar terms, the independent sales contractor acquires ownership of the exclusive product or makes the exclusive product available to any person, other than the seller, and

(b) the last day of the month immediately following the first month referred to in paragraph (a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of an exclusive product if the exclusive product is delivered or made available to the independent sales contractor on a continuous basis by means of a wire, pipeline or other conduit and the seller invoices the independent sales contractor in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase of the exclusive product is not ascertainable before April 1, 2013, section 99 (1) and (2) of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable on or after April 1, 2013.

Section 99 (3) and (4) — exclusive product purchased in Canada and brought into British Columbia

25   (1) Subject to this section, section 99 (3) and (4) of the Provincial Sales Tax Act applies in relation to an exclusive product that is purchased outside British Columbia but in Canada if delivery of the exclusive product is received in British Columbia before April 1, 2013.

(2) Section 99 (3) and (4) of the Provincial Sales Tax Act does not apply in respect of any consideration for the exclusive product referred to in subsection (1) of this section that, before April 1, 2013, becomes due or is paid without having become due.

(3) Section 99 (3) and (4) of the Provincial Sales Tax Act does not apply in relation to an exclusive product referred to in subsection (1) of this section if

(a) all or any portion of the consideration for the purchase of the exclusive product has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(i) in relation to a purchase of an exclusive product by way of sale, other than a purchase described in subparagraph (ii), the ownership or possession of the exclusive product is transferred to the independent sales contractor, or

(ii) in relation to a purchase of an exclusive product by way of sale under which the seller delivers the exclusive product to the independent sales contractor on approval, consignment, sale-or-return basis or other similar terms, the independent sales contractor acquires ownership of the exclusive product or makes the exclusive product available to any person, other than the seller, and

(b) the last day of the month immediately following the first month referred to in paragraph (a) is before April 1, 2013.

(4) Subsection (3) does not apply in respect of a purchase of an exclusive product if the exclusive product is delivered to the independent sales contractor on a continuous basis by means of a wire, pipeline or other conduit and the seller invoices the independent sales contractor in respect of that purchase on a regular or periodic basis.

(5) Despite subsection (3), if all or any portion of the consideration for the purchase of the exclusive product is not ascertainable before April 1, 2013, section 99 (3) and (4) of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable on or after April 1, 2013.

Section 99 (3) and (4) — exclusive product brought into British Columbia from outside Canada

26   Section 99 (3) and (4) of the Provincial Sales Tax Act applies in relation to an exclusive product if,

(a) before April 1, 2013,

(i) the exclusive product is brought or sent into British Columbia from a place outside Canada, or

(ii) delivery of the exclusive product is received in British Columbia from a place outside Canada, and

(b) on or after April 1, 2013, the exclusive product is accounted for under section 32 (1), (2) (a) or (5) of the Customs Act (Canada) or released in the circumstances set out in section 32 (2) (b) of that Act.

Section 101 (1) — reusable containers purchased in British Columbia

27   (1) Subject to this section, section 101 (1) of the Provincial Sales Tax Act applies in relation to a reusable container purchased before April 1, 2013.

(2) Section 101 (1) of the Provincial Sales Tax Act does not apply in respect of any consideration for a reusable container that, before April 1, 2013, becomes due or is paid without having become due.

(3) Section 101 (1) of the Provincial Sales Tax Act does not apply in relation to a reusable container purchased before April 1, 2013 if

(a) all or any portion of the consideration for the purchase of the reusable container has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(i) in relation to a purchase of a reusable container by way of sale, other than a purchase described in subparagraph (ii), the ownership or possession of the reusable container is transferred to the person who purchased the reusable container, or

(ii) in relation to a purchase of a reusable container by way of sale under which the seller delivers the reusable container to the person on approval, consignment, sale-or-return basis or other similar terms, the person acquires ownership of the reusable container or makes the reusable container available to any person, other than the seller, and

(b) the last day of the month immediately following the first month referred to in paragraph (a) is before April 1, 2013.

(4) Despite subsection (3), if all or any portion of the consideration for the purchase of the reusable container is not ascertainable before April 1, 2013, section 101 (1) of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable on or after April 1, 2013.

Section 101 (2) — reusable containers purchased in Canada and brought into British Columbia

28   (1) Subject to this section, section 101 (2) of the Provincial Sales Tax Act applies in relation to a reusable container that is purchased outside British Columbia but in Canada if, before April 1, 2013, delivery of the reusable container is received in British Columbia.

(2) Section 101 (2) of the Provincial Sales Tax Act does not apply in respect of any consideration for the reusable container referred to in subsection (1) of this section that, before April 1, 2013, becomes due or is paid without having become due.

(3) Section 101 (2) of the Provincial Sales Tax Act does not apply in relation to a purchase of a reusable container referred to in subsection (1) of this section if

(a) all or any portion of the consideration for the purchase of the reusable container has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(i) in relation to a purchase of a reusable container by way of sale, other than a purchase described in subparagraph (ii), the ownership or possession of the reusable container is transferred to the person who purchased the reusable container, or

(ii) in relation to a purchase of a reusable container by way of sale under which the seller delivers the reusable container to the person on approval, consignment, sale-or-return basis or other similar terms, the person acquires ownership of the reusable container or makes the reusable container available to any person, other than the seller, and

(b) the last day of the month immediately following the first month referred to in paragraph (a) is before April 1, 2013.

(4) Despite subsection (3), if all or any portion of the consideration for the purchase of the reusable container is not ascertainable before April 1, 2013, section 101 (2) of the Provincial Sales Tax Act applies in respect of that or any portion of that consideration that becomes ascertainable on or after April 1, 2013.

Section 101 (2) — reusable containers brought into British Columbia from outside Canada

29   Section 101 (2) of the Provincial Sales Tax Act applies in relation to a reusable container if,

(a) before April 1, 2013,

(i) the reusable container is brought or sent into British Columbia from a place outside Canada, or

(ii) delivery of the reusable container is received in British Columbia from a place outside Canada, and

(b) on or after April 1, 2013, the reusable container is accounted for under section 32 (1), (2) (a) or (5) of the Customs Act (Canada) or released in the circumstances set out in section 32 (2) (b) of that Act.

Section 105 — software

30   (1) Subject to subsection (2), section 105 of the Provincial Sales Tax Act applies in relation to software purchased before April 1, 2013.

(2) Section 105 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of software that, before April 1, 2013, becomes due or is paid without having become due.

Section 106 — use of software on device in British Columbia

31   (1) Subject to subsection (2), section 106 of the Provincial Sales Tax Act applies in relation to the following:

(a) software purchased before April 1, 2013;

(b) software used before April 1, 2013, on or with an electronic device ordinarily situated in British Columbia, by a person referred to in section 106 (1) (a) (i) to (iv) or (b) (i) to (iv) of that Act.

(2) Section 106 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of software that, before April 1, 2013, becomes due or is paid without having become due.

Section 107 — business use of software on devices in and outside British Columbia

32   (1) Subject to this section, section 107 of the Provincial Sales Tax Act applies to a purchaser referred to in section 107 (1) (b) (i) of that Act in relation to software purchased before April 1, 2013.

(2) Subject to this section, section 107 of the Provincial Sales Tax Act applies to a purchaser referred to in section 107 (1) (b) (ii) of that Act in relation to software purchased before April 1, 2013 if the purchaser, on or after April 1, 2013, uses the software or allows the software to be used on or with an electronic device ordinarily situated in British Columbia.

(3) Section 107 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of software that, before April 1, 2013, becomes due or is paid without having become due.

Section 112 — purchase of software by small seller

33   (1) Subject to subsection (2), section 112 of the Provincial Sales Tax Act applies in relation to software purchased before April 1, 2013.

(2) Section 112 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of software that, before April 1, 2013, becomes due or is paid without having become due.

Division 1 of Part 5 — services related to purchase

34   (1) Subject to this section, section 116 [contract for property conversion related to purchase] of the Provincial Sales Tax Act applies in relation to

(a) tangible personal property acquired before April 1, 2013, and

(b) a contract referred to in section 116 (2) (b) of that Act that is entered into before April 1, 2013.

(2) Subject to this section, section 117 [contract for modification of purchased property] of the Provincial Sales Tax Act applies in relation to

(a) tangible personal property acquired before April 1, 2013, and

(b) a contract referred to in section 117 (2) (a) (i) or (ii) of that Act that is entered into before April 1, 2013.

(3) Sections 116 and 117 of the Provincial Sales Tax Act do not apply in respect of a contract amount, as defined in those sections, that, before April 1, 2013, becomes due or is paid without having become due.

(4) Despite subsection (3), if the purchaser of the taxable service referred to in paragraph (a) or (b) of the definition of "taxable service" in section 1 of the Provincial Sales Tax Act retains, under

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

(b) an agreement in writing for the construction, renovation, alteration or repair of any real property or any ship or other marine vessel,

a portion of the consideration for the purchase of the taxable service pending full and satisfactory performance, or any part thereof, section 116 or 117 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on or after April 1, 2013 and is not paid before April 1, 2013.

Section 119 — purchase of related service provided in British Columbia

35   (1) Subject to this section, section 119 of the Provincial Sales Tax Act applies in relation to a related service provided before April 1, 2013.

(2) Section 119 of the Provincial Sales Tax Act does not apply in respect of any consideration for a provision of a related service that, before April 1, 2013, becomes due or is paid without having become due.

(3) Despite subsection (2), if the purchaser of the related service retains, under

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

(b) an agreement in writing for the construction, renovation, alteration or repair of any real property or any ship or other marine vessel,

a portion of the consideration for the provision of the related service pending full and satisfactory performance, or any part thereof, section 119 of the Provincial Sales Tax Act applies in respect of that portion of that consideration that becomes payable on or after April 1, 2013 and is not paid before April 1, 2013.

Section 120 — related service provided outside British Columbia

36   (1) Subject to subsection (2), section 120 of the Provincial Sales Tax Act applies in relation to a related service provided before April 1, 2013 in respect of tangible personal property.

(2) Section 120 of the Provincial Sales Tax Act does not apply in relation to a related service provided in respect of tangible personal property if, before April 1, 2013,

(a) the tangible personal property is subsequently brought or sent into British Columbia, or

(b) delivery of the tangible personal property is subsequently received in British Columbia.

Sections 122 and 123 — tax on accommodation

37   (1) Subject to subsection (2), sections 122 and 123 of the Provincial Sales Tax Act apply in relation to accommodation purchased before April 1, 2013.

(2) Sections 122 and 123 of the Provincial Sales Tax Act do not apply in respect of any consideration for a purchase of accommodation that, before April 1, 2013, becomes due or is paid without having become due.

Section 123.2 — change in use of accommodation acquired for resale

38   (1) Section 123.2 of the Provincial Sales Tax Act does not apply to a person who purchased accommodation in British Columbia if all of the consideration for the accommodation

(a) becomes due before April 1, 2013, or

(b) is paid before April 1, 2013 without having become due.

(2) Subject to subsection (3), section 123.2 of the Provincial Sales Tax Act applies to a person in relation to accommodation if

(a) the person purchased the accommodation in British Columbia before April 1, 2013, and

(b) the person first becomes a user of the accommodation before April 1, 2013.

(3) Section 123.2 of the Provincial Sales Tax Act does not apply to a person referred to in subsection (2) of this section in respect of any consideration for the accommodation that, before April 1, 2013, becomes due or is paid without having become due.

Section 124 — refund in relation to new designated accommodation area

39   Section 124 of the Provincial Sales Tax Act does not apply to a purchaser of accommodation in a designated accommodation area if

(a) the confirmation was received, the contract was entered into or the deposit was made before April 1, 2013, and

(b) the area that is the designated accommodation area was, on March 31, 2013, an area in respect of which section 3 of the Hotel Room Tax Act applied.

Sections 126 and 127 — legal services provided in British Columbia or to British Columbia resident

40   (1) Subject to this section, sections 126 and 127 of the Provincial Sales Tax Act apply in relation to legal services provided before April 1, 2013.

(2) Sections 126 and 127 of the Provincial Sales Tax Act do not apply in respect of any consideration for a provision of legal services that, before April 1, 2013, becomes due or is paid without having become due.

(3) Sections 126 and 127 of the Provincial Sales Tax Act do not apply in relation to legal services substantially provided, within the meaning of section 47.1 (1) (b) of the Social Service Tax Act, before July 1, 2010.

(4) Sections 126 and 127 of the Provincial Sales Tax Act do not apply in respect of the portion of any consideration that is attributable to legal services provided before July 1, 2010.

Section 130 — telecommunication service

41   (1) Subject to subsection (2), section 130 of the Provincial Sales Tax Act applies in relation to a telecommunication service provided before April 1, 2013.

(2) Section 130 of the Provincial Sales Tax Act does not apply in respect of any consideration for a provision of a telecommunication service that, before April 1, 2013, becomes due or is paid without having become due.

Section 130.1 — telecommunication service purchased substantially for resale

41.1   (1) Subject to subsection (2), section 130.1 of the Provincial Sales Tax Act applies in relation to a telecommunication service purchased before April 1, 2013.

(2) Section 130.1 of the Provincial Sales Tax Act does not apply in respect of any consideration for a purchase of a telecommunication service that, before April 1, 2013, becomes due or is paid without having become due.

Section 131 — dedicated telecommunication service

42   (1) Subject to subsection (2), section 131 of the Provincial Sales Tax Act applies in relation to a dedicated telecommunication service provided before April 1, 2013.

(2) Section 131 of the Provincial Sales Tax Act does not apply in respect of any consideration for a provision of a dedicated telecommunication service that, before April 1, 2013, becomes due or is paid without having become due.

Section 179 — levy and collection of tax by collector

43   Section 179 (1) of the Provincial Sales Tax Act applies to a person in relation to tax imposed under this Act in relation to

(a) a sale, provision or lease of tangible personal property before April 1, 2013 by the person, or

(b) a sale or provision of software or a taxable service before April 1, 2013 by the person

if the person is a collector at the time the tax is payable in accordance with section 28 of that Act.

Section 240 — regulations in relation to accommodation

44   Section 240 (2) of the Provincial Sales Tax Act does not apply if the Lieutenant Governor in Council is making a regulation under section 240 (1) (b), (c), (d) or (e) of that Act in relation to an area in respect of which, on March 31, 2013, section 3 of the Hotel Room Tax Act is declared to apply under a regulation under that Act.

Transition — regulations made under Hotel Room Tax Act

45   (1) Regulations made under section 43 (2) (e), (f) and (g) of the Hotel Room Tax Act that are in force immediately before the repeal of that Act remain in force and are deemed to have been made under the Provincial Sales Tax Act until they are amended or repealed.

(2) Without limiting subsection (1),

(a) an area in respect of which section 3 of the Hotel Room Tax Act is declared to apply under a regulation under that Act is deemed to be a designated accommodation area,

(b) a rate of tax prescribed under the Hotel Room Tax Act for an area in respect of which section 3 of that Act is declared to apply is deemed to be the rate of tax prescribed under this Act for the designated accommodation area,

(c) the municipality, regional district or eligible entity that is paid the amount collected from the tax under section 3 of the Hotel Room Tax Act in an area to which that section is declared to apply is deemed to be the designated recipient for the designated accommodation area, and

(d) a purpose prescribed under the Hotel Room Tax Act for which the amount paid under that Act to a municipality, regional district or eligible entity may be spent by the municipality, regional district or eligible entity is deemed to be a purpose prescribed under the Provincial Sales Tax Act for which the amount paid under the Provincial Sales Tax Act to the designated recipient may be spent by the designated recipient.

Retroactive effect

46   This Part, the Provincial Sales Tax Act and the regulations made under the Provincial Sales Tax Act are retroactive to the extent necessary to give full force and effect to their provisions as provided for in this Part and must not be construed as lacking retroactive effect in relation to any matter by reason that they make no specific reference to that matter.

Repealed

47   [Repealed 2013-1-47(4).]

Point-of-sale rebates

48   Despite section 71 [repeal of Consumption Tax Rebate and Transition Act] of this Act, Part 3 of the Consumption Tax Rebate and Transition Act and Part 3 of the Consumption Tax Rebate and Transition Regulation, as they read on March 31, 2013, continue to apply in respect of tax under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada) that

(a) becomes payable under that Act before April 1, 2013, or

(b) is paid before April 1, 2013 without having become payable under that Act.

Residential energy credit and rebate reimbursement limits

49   (1) Despite section 71 [repeal of Consumption Tax Rebate and Transition Act] of this Act and section 15 (1) (b) of the Consumption Tax Rebate and Transition Act as that section read on March 31, 2013, a reimbursement must not be made under section 13 of that Act if the application for the reimbursement is made after September 30, 2013.

(2) Despite section 71 of this Act, the Limitation Act and section 15 (2) of the Consumption Tax Rebate and Transition Act as that section read on March 31, 2013, an action for a reimbursement under section 13 of the Consumption Tax Rebate and Transition Act must not be brought after September 30, 2013.

Tax in respect of vehicle deemed to be tax under Provincial Sales Tax Act

50   (1) This section applies to a person in relation to a vehicle if,

(a) on or after May 1, 2013, the person registers the vehicle under the Commercial Transport Act, Motor Vehicle Act or Off-Road Vehicle Act, and

(b) at the time of registering the vehicle, the person owes tax imposed under the Consumption Tax Rebate and Transition Act in respect of the vehicle.

(1.1) A person to whom this section applies must pay to the Insurance Corporation of British Columbia, at the time of registering the vehicle, the tax imposed under the Consumption Tax Rebate and Transition Act in respect of that vehicle.

(2) If this section applies to a person in relation to a vehicle, the tax imposed under the Consumption Tax Rebate and Transition Act in respect of the vehicle is deemed to be tax imposed under the Provincial Sales Tax Act in respect of the vehicle as if the Provincial Sales Tax Act had been in effect when the tax was imposed under the Consumption Tax Rebate and Transition Act.

(3) Subsection (4) applies in relation to a person who must pay tax referred to in subsection (1) (b) in respect of a vehicle if the person alleges

(a) that the tax has been paid in accordance with the Consumption Tax Rebate and Transition Act, or

(b) that the person is exempt from paying tax imposed under that Act.

(4) If this section applies in relation to a person described in subsection (3), 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 vehicle is registered,

(a) a declaration in a form acceptable to the director, and

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

Appropriations continued

51   Despite section 71 [repeal of Consumption Tax Rebate and Transition Act] of this Act, section 52 of the Consumption Tax Rebate and Transition Act, as it read on March 31, 2013, continues to apply in relation to an amount payable under or in accordance with an agreement referred to in section 52 of that Act.

Application of Interpretation Act

52   Section 36 [repeal and replacement] of the Interpretation Act does not apply in relation to the repeal of the Consumption Tax Rebate and Transition Act.

Application of Act to accommodation purchased before April 1, 2013

53   (1) Despite section 77 [repeal of Hotel Room Tax Act] of this Act, the Hotel Room Tax Act and the regulations under that Act, as they read on March 31, 2013, continue to apply in relation to accommodation purchased before April 1, 2013 except in respect of any consideration for the purchase of the accommodation that

(a) becomes due on or after April 1, 2013, and

(b) is not paid before April 1, 2013 without having become due.

(2) The following sections of the Provincial Sales Tax Act apply for the purposes of this section:

(a) section 28 (9) [deposit is not consideration];

(b) section 33 [when consideration becomes due].

Application of Interpretation Act

54   Section 36 [repeal and replacement] of the Interpretation Act does not apply in relation to the repeal of the Hotel Room Tax Act.

Definitions

55   Section 1 [definitions] of the Motor Fuel Tax Act applies for the purposes of this Division.

Application of provisions of Provincial Sales Tax Act

56   The following sections of the Provincial Sales Tax Act apply for the purposes of this Division:

(a) section 28 (9) [deposit is not consideration];

(b) section 33 [when consideration becomes due].

Section 10.3 — purchases of propane not imported from outside Canada

57   (1) In this section, "purchase" means a purchase of propane by a purchaser who, before April 1, 2013,

(a) buys the propane within British Columbia, or

(b) receives delivery of the propane within British Columbia from a place that is outside British Columbia and within Canada.

(2) Subject to subsections (3) to (5) of this section, section 10.3 (1) [tax on purchase of propane] of the Motor Fuel Tax Act applies to a purchaser in relation to a purchase of propane.

(3) Subject to subsection (4) of this section, section 10.3 (1) of the Motor Fuel Tax Act does not apply to a purchaser in relation to a purchase of propane if

(a) all or any portion of the consideration for the purchase has neither been paid nor become due on or before the last day of the month immediately following the first month in which,

(i) in relation to a purchase, other than a purchase described in subparagraph (ii), the ownership or possession of the propane is transferred to the purchaser, or

(ii) in relation to a purchase under which the seller delivers the propane to the purchaser on approval, consignment, sale-or-return basis or other similar terms, the purchaser acquires ownership of the propane or makes the propane available to any person, other than the seller, and

(b) the last day of the month immediately following the first month referred to in paragraph (a) is before April 1, 2013.

(4) Subsection (3) does not apply in relation to a purchase of propane if

(a) the propane is delivered or made available to the purchaser on a continuous basis by means of a pipe or other conduit and the seller invoices the purchaser in respect of that purchase on a regular or periodic basis, or

(b) all or any portion of the consideration for the purchase is not ascertainable before April 1, 2013.

(5) Unless subsection (3) of this section applies, if any consideration for a purchase of propane becomes due or is paid without having become due before April 1, 2013, section 10.3 (1) of the Motor Fuel Tax Act does not apply to the purchaser in respect of the portion of the volume of the propane that is calculated in accordance with the following formula:

Section 10.3 — purchases of propane imported from outside Canada

58   (1) In this section, "purchase" means a purchase of propane by a purchaser who, before April 1, 2013, receives delivery of the propane within British Columbia from a place outside Canada.

(2) Section 10.3 (1) [tax on purchase of propane] of the Motor Fuel Tax Act applies to a purchaser in relation to a purchase of propane if, on or after April 1, 2013, the propane is accounted for under section 32 (1), (2) (a) or (5) of the Customs Act (Canada) or released in the circumstances set out in section 32 (2) (b) of that Act.

Section 10.3 — use of propane

59   (1) In this section:

"amount of energy allowance received" means the amount of an energy allowance, if any, that was received by a person under section 9 [point-of-sale energy credit] or 10 [energy rebate paid by director] of the Consumption Tax Rebate and Transition Act, reduced by any adjustment to that amount made under section 12 [adjustment of energy allowance if consideration reduced] of that Act;

"amount of excise tax paid" means the total amount of tax, if any, that was paid by a person under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada), in respect of British Columbia as a participating province under Part IX of that Act, and for which the person has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act;

"energy allowance" has the same meaning as in the Consumption Tax Rebate and Transition Act;

"purchase" means a purchase of propane made before April 1, 2013 within British Columbia;

"registered consumer" means a person who is a registered consumer in respect of propane.

(2) Subject to this section, section 10.3 (3) [tax on use of propane] of the Motor Fuel Tax Act does not apply to a person in respect of propane if the person purchased the propane.

(3) Subject to subsections (4) and (5) of this section, section 10.3 (3) of the Motor Fuel Tax Act applies to a person in respect of propane purchased by the person if any of the consideration for the purchase has neither been paid nor become due before April 1, 2013.

(4) Subject to subsection (5) of this section, if any of the consideration for a purchase of propane has neither been paid nor become due before April 1, 2013, the amount of tax payable by a person under section 10.3 (3) of the Motor Fuel Tax Act in respect of the propane is reduced by, as applicable,

(a) the total amount of tax, if any, that was paid by the person in respect of the propane under section 57 [section 10.3 — purchases of propane not imported from outside Canada] or 58 [section 10.3 — purchases of propane imported from outside Canada] of this Act and for which the person has not obtained and is not entitled to obtain a refund under the Motor Fuel Tax Act, or

(b) the amount by which the amount of excise tax paid by the person in respect of the propane exceeds the amount of energy allowance received by the person in respect of the propane.

(5) Subsections (2) to (4) do not apply to person who is a registered consumer.

(6) The amount of tax payable by a person who is a registered consumer under section 10.3 (3) of the Motor Fuel Tax Act in respect of propane is reduced by the amount by which the amount of excise tax paid by the person in respect of the propane exceeds the amount of energy allowance received by the person in respect of the propane.

Section 10.3 — change in rate of tax on propane and payment of security

60   (1) If

(a) a deputy collector or retail dealer owns propane on April 1, 2013, and

(b) security would have been payable by the deputy collector or retail dealer if section 10.3 of the Motor Fuel Tax Act were in force on the date the deputy collector or retail dealer bought the propane,

the deputy collector or retail dealer must provide to the director by April 15, 2013 an inventory of the propane, in accordance with the instructions of the director.

(2) If a deputy collector or retail dealer owns no propane on which security is payable under subsection (5), the deputy collector or retail dealer, unless the director directs otherwise, must provide to the director by April 15, 2013 a nil inventory, in accordance with the instructions of the director.

(3) For the purposes of subsection (1), if, before April 1, 2013, a retail dealer entered into an agreement to sell propane to a purchaser and the purchaser has not received delivery of the propane before April 1, 2013, the retail dealer is deemed to own the propane.

(4) For the purposes of subsection (1), a deputy collector or retail dealer, as the case may be, is deemed to own propane on April 1, 2013 if

(a) the deputy collector or retail dealer has entered into an agreement to buy the propane and the agreement provides that the deputy collector or retail dealer owns the propane on April 1, 2013,

(b) the deputy collector or retail dealer has not received delivery of the propane before April 1, 2013, and

(c) the deputy collector or retail dealer has not entered into an agreement with another person that provides that the other person owns the propane on April 1, 2013.

(5) A deputy collector or retail dealer who is required to provide an inventory under subsection (1) must pay to the director by April 15, 2013 the amount of security on propane included in the inventory equal to the tax that would be collectable if the propane were sold to a purchaser on April 1, 2013.

(6) If a deputy collector or retail dealer is required to include propane in an inventory under subsection (1),

(a) the deputy collector or retail dealer is not required to pay security in respect of the propane under section 39 [security from deputy collector] or 40 [security from retail dealer] of the Motor Fuel Tax Act, and

(b) the collector or deputy collector who sold the propane to the deputy collector or retail dealer required to include the propane in the inventory is not required to pay security in respect of the propane under section 38 [security from collector] or 39 of the Motor Fuel Tax Act.

Section 16.7 — tax on heating oil or non-motor fuel oil used for unauthorized purpose

61   (1) In this section:

"amount of energy allowance received" means the amount of an energy allowance, if any, that was received by a person under section 9 [point-of-sale energy credit] or 10 [energy rebate paid by director] of the Consumption Tax Rebate and Transition Act, reduced by any adjustment to that amount made under section 12 [adjustment of energy allowance if consideration reduced] of that Act;

"amount of excise tax paid" means the total amount of tax, if any, that was paid by a person under section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada), in respect of British Columbia as a participating province under Part IX of that Act, and for which the person has not obtained and is not entitled to obtain a refund, credit or rebate under Part IX of that Act;

"energy allowance" has the same meaning as in the Consumption Tax Rebate and Transition Act.

(2) Subject to subsections (3) and (4) of this section, section 16.7 [unauthorized uses of heating oil and non-motor fuel oil] of the Motor Fuel Tax Act applies to a person in relation to heating oil or non-motor fuel oil that

(a) the person, before April 1, 2013,

(i) manufactured in British Columbia,

(ii) bought in British Columbia, or

(iii) brought or sent into British Columbia, or received delivery of in British Columbia, and

(b) is used on or after April 1, 2013.

(3) If subsection (2) of this section applies to a person in relation to heating oil, the amount of tax payable by the person under section 16.7 (5) of the Motor Fuel Tax Act in respect of the heating oil is reduced by the amount by which the amount of excise tax paid by the person in respect of the heating oil exceeds the amount of energy allowance received by the person in respect of the heating oil.

(4) If subsection (2) of this section applies to a person in relation to non-motor fuel oil, the amount of tax payable by the person under section 16.7 (5) of the Motor Fuel Tax Act in respect of the non-motor fuel oil is reduced by the amount of excise tax paid by the person in respect of the non-motor fuel oil.

Retroactive effect

62   This Division, the Motor Fuel Tax Act and the regulations made under the Motor Fuel Tax Act are retroactive to the extent necessary to give full force and effect to their provisions as provided for in this Division and must not be construed as lacking retroactive effect in relation to any matter by reason that they make no specific reference to that matter.

Repealed

63   [Repeal 2013-1-63(4).]

Continued obligation to remit amount in respect of breach of lease

64   Despite section 114 [repeal of Social Service Tax Act] of this Act, section 25 (3) of the Social Service Tax Act and any provision of that Act or the regulations under that Act that relates to section 25 (3) of that Act, as they read on March 31, 2013, continue to apply in respect of an amount referred to in that section that is received by a lessor.

Payment of tax in relation to contingent fee agreement or extraordinary circumstances

65   Despite section 114 [repeal of Social Service Tax Act] of this Act, the Social Service Tax Act and the regulations under that Act, as they read on March 31, 2013, continue to apply in relation to

(a) tax that is payable in accordance with section 21.7 (1) (b) of the Social Service Tax Act Regulations, and

(b) tax that is payable in accordance with section 21.7 (1) (d) of the Social Service Tax Act Regulations in respect of tax imposed under the Social Service Tax Act on the purchase of tangible personal property.

Application of Interpretation Act

66   Section 36 [repeal and replacement] of the Interpretation Act does not apply in relation to the repeal of the Social Service Tax Act.

Commencement

308   The provisions of this Act referred to in column 1 of the following table come into force as set out in column 2 of the table: