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“Point in Time” Act Content

PROVINCIAL SALES TAX TRANSITIONAL PROVISIONS AND AMENDMENTS ACT, 2013

[SBC 2013] CHAPTER 1

NOTE: Links below go to act content as it was prior to the changes made on the effective date. (PIT covers changes made from September 6, 2000 to "current to" date of the act.)
SECTIONEFFECTIVE DATE
3April 1, 2013
[retro from March 24, 2014]
5April 1, 2013
[retro from March 24, 2014]
8April 1, 2013
[retro from March 24, 2014]
10April 1, 2013
[retro from March 24, 2014]
17April 1, 2013
[retro from March 24, 2014]
18April 1, 2013
[retro from March 24, 2014]
34April 1, 2013
[retro from March 24, 2014]
35April 1, 2013
[retro from March 24, 2014]
47April 1, 2016
50April 1, 2013
[retro from March 24, 2014]
 November 17, 2014
63April 1, 2016

  Section 3 (6) (a) BEFORE amended by 2014-4-105, effective April 1, 2013 [retro from 24 March 2014 (Royal Assent)].

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

  Section 5 (6) (a) BEFORE amended by 2014-4-105, effective April 1, 2013 [retro from 24 March 2014 (Royal Assent)].

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

  Section 8 (5) (a) BEFORE amended by 2014-4-105, effective April 1, 2013 [retro from 24 March 2014 (Royal Assent)].

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

  Section 10 (5) (a) BEFORE amended by 2014-4-105, effective April 1, 2013 [retro from 24 March 2014 (Royal Assent)].

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

  Section 17 (7) (a) BEFORE amended by 2014-4-105, effective April 1, 2013 [retro from 24 March 2014 (Royal Assent)].

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

  Section 18 (7) (a) BEFORE amended by 2014-4-105, effective April 1, 2013 [retro from 24 March 2014 (Royal Assent)].

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

  Section 34 (4) (a) BEFORE amended by 2014-4-105, effective April 1, 2013 [retro from 24 March 2014 (Royal Assent)].

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

  Section 35 (3) (a) BEFORE amended by 2014-4-105, effective April 1, 2013 [retro from 24 March 2014 (Royal Assent)].

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

  Section 47 BEFORE repealed by 2013-1-47(4), effective April 1, 2016.

Transition — regulations

47   (1) Despite this Act, the Provincial Sales Tax Act or any other Act, the Lieutenant Governor in Council may make regulations as follows:

(a) respecting any matter that the Lieutenant Governor in Council considers is not provided for, or is not sufficiently provided for, in this Act or the Provincial Sales Tax Act;

(b) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of more effectively bringing this Act and the Provincial Sales Tax Act into operation;

(c) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of preventing, minimizing or otherwise addressing any transitional difficulties encountered in bringing this Act or the Provincial Sales Tax Act into effect, including, without limitation, provisions making an exception to or a modification of a provision in an enactment or providing for the application or continued application of a previous enactment;

(d) resolving any errors, inconsistencies or ambiguities arising in this Act or the Provincial Sales Tax Act.

(2) A regulation under subsection (1) may be made retroactive to April 1, 2013 or a later date, and if made retroactive is deemed to have come into force on the specified date.

(3) To the extent of any conflict between a regulation under subsection (1) and another enactment, the regulation prevails.

(4) This section and any regulations made under this section are repealed on April 1, 2016.

  Section 50 (1) (b) BEFORE amended and (1.1) was added by 2014-4-106, effective April 1, 2013 [retro from 24 March 2014 (Royal Assent)].

(b) at the time of registering the vehicle, the person must pay to the Insurance Corporation of British Columbia tax imposed under the Consumption Tax Rebate and Transition Act in respect of the vehicle.

  Section 50 (1) (a) BEFORE amended by 2014-5-54, effective November 17, 2014 (BC Reg 200/2014).

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

  Section 63 BEFORE repealed by 2013-1-63(4), effective April 1, 2016.

Transition — regulations

63   (1) Despite this Act, the Motor Fuel Tax Act or any other Act, the Lieutenant Governor in Council may make regulations as follows:

(a) respecting any matter that the Lieutenant Governor in Council considers is not provided for, or is not sufficiently provided for, by the amendments to the Motor Fuel Tax Act made by this Act;

(b) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of more effectively bringing into operation the amendments to the Motor Fuel Tax Act made by this Act;

(c) making provisions that the Lieutenant Governor in Council considers appropriate for the purpose of preventing, minimizing or otherwise addressing any transitional difficulties encountered in bringing into effect the amendments to the Motor Fuel Tax Act made by this Act, including, without limitation, provisions making an exception to or a modification of a provision in an enactment or providing for the application or continued application of a previous enactment;

(d) resolving any errors, inconsistencies or ambiguities arising from the amendments to the Motor Fuel Tax Act made by this Act.

(2) A regulation under subsection (1) may be made retroactive to April 1, 2013 or a later date, and if made retroactive is deemed to have come into force on the specified date.

(3) To the extent of any conflict between a regulation under subsection (1) and another enactment, the regulation prevails.

(4) This section and any regulations made under this section are repealed on April 1, 2016.