Regulation BEFORE repealed by BC Reg 296/2006, effective January 1, 2007.
| B.C. Reg. 281/90 O.C. 1274/90 | Deposited August 27, 1990 |
Social Service Tax Act
Levy Exemption Regulation
| Contents | ||
|---|---|---|
| 1 | Levy on pneumatic tires | |
Levy on pneumatic tires
1 The levy imposed under section 67 (1) of the Social Service Tax Act on a new pneumatic tire shall not be collected where
(a) the purchase price of the tire is less than $30, or
(b) the tire is purchased for a motorized wheelchair or 3 wheel scooter designed for the transportation of a disabled person.
[Provisions of the Social Service Tax Act, R.S.B.C. 1996, c. 431, relevant to the enactment of this regulation: section 128 (1)]