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B.C. Reg. 383/88
O.C. 1744/88
Deposited September 23, 1988
This consolidation is current to December 9, 2025.

Manufactured Home Tax Act

Travel Manufactured Home
Exemption Regulation

[includes amendments up to B.C. Reg. 254/97]

Interpretation

1   In this regulation

"travel trailer" means a vehicle that is

(a) capable of being towed on its own permanent wheels and undercarriage by a motor vehicle,

(b) licensed, or able to be licensed, as a trailer under the Motor Vehicle Act for use on highway, and

(c) not used as a principal residence.

[en. B.C. Reg. 254/97.]

Exemptions

2   The Manufactured Home Tax Act does not apply to campers, motor homes or travel trailers.

[Provisions of the Manufactured Home Tax Act, R.S.B.C. 1996, c. 281, relevant to the enactment of this regulation: section 4 (d)]