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"Point in Time" Regulation Content

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for Vancouver's North Shore Tourism Association

B.C. Reg. 323/2006

NOTE: Links below go to regulation content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to "current to" date of the regulation.)
SECTIONEFFECTIVE DATE
Regulation December 1, 2013
Title February 1, 2012
Section 3 February 1, 2012
Section 4 February 1, 2012
Section 5 December 1, 2011

 Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.

B.C. Reg. 323/2006
O.C. 876/2006
Deposited December 4, 2006

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for Vancouver's North Shore Tourism Association

 Definition

1  In this regulation, "Act" means the Hotel Room Tax Act.

 Applicability of tax

2  January 31, 2007 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of North Vancouver or the District of North Vancouver.

 Prescribed rate of tax payable

3  The tax payable under section 3 (1) of the Act is 2% of the purchase price of accommodation purchased in the City of North Vancouver or the District of North Vancouver.

[am. B.C. Reg. 208/2011, Sch. 2, s. 2.]

 Prescribed purpose for expenditure of tax

4  Vancouver's North Shore Tourism Association may spend the amount paid to it out of the revenue collected from the tax for tourism marketing, programs and projects.

[am. B.C. Reg. 208/2011, Sch. 2, ss. 2 and 3.]

 Repeal

5  This regulation is repealed effective February 1, 2017.

[am. B.C. Reg. 208/2011, Sch. 1, s. 1.]

*.See section 45 of the Provincial Sales Tax Transitional Provisions and Amendments Act, 2013, S.B.C. 2013, c. 1

[Provisions relevant to the enactment of this regulation: Hotel Room Tax Act, R.S.B.C. 1996, c. 207, sections 3 and 43 (2) (e) and (f)]

 Title BEFORE amended by BC Reg 208/2011, effective February 1, 2012.

Additional Tax Regulation for the
City of North Vancouver and the
District of North Vancouver

 Section 3 BEFORE amended by BC Reg 208/2011, effective February 1, 2012.

 Prescribed rate of additional tax payable

3  The additional tax payable under section 3 (1) of the Act is 2% of the purchase price of accommodation purchased in the City of North Vancouver or the District of North Vancouver.

 Section 4 BEFORE amended by BC Reg 208/2011, effective February 1, 2012.

 Prescribed purpose for expenditure of additional tax

4  The City of North Vancouver or the District of North Vancouver may spend the amount paid to it out of the revenue collected from the additional tax for tourism marketing, programs and projects.

 Section 5 BEFORE re-enacted by BC Reg 208/2011, effective December 1, 2011.

 Repeal

5  This regulation is repealed effective February 1, 2012.