Section 1 definition of "ineligible investment", paragraph (a) BEFORE amended by BC Reg 202/2021, effective April 1, 2021 [retro from July 12, 2021].
Section 2 (1) (a) BEFORE amended by BC Reg 286/2021, effective April 1, 2021 [retro from November 22, 2021].
(a) paid tax under the Act on or after September 17, 2020 and before October 1, 2021 in respect of an eligible investment that,
Section 2 (2) (a) BEFORE amended by BC Reg 286/2021, effective April 1, 2021 [retro from November 22, 2021].
(a) paid tax under the Act on or after September 17, 2020 and before October 1, 2021 in respect of a lease of an eligible investment, and
Section 3 (1) (h) BEFORE amended by BC Reg 202/2021, effective April 1, 2021 [retro from July 12, 2021].
(h) tax paid under the Act after the latest date permitted by the Act;
Section 3 (1) (h) BEFORE amended by BC Reg 286/2021, effective April 1, 2021 [retro from November 22, 2021].
(h) tax paid under the Act after the later of
(i) the latest date permitted by the Act, and
(ii) the last day of the month after the month in which the tax becomes payable under section 28 of the Act;
Section 4 (2) BEFORE amended by BC Reg 286/2021, effective April 1, 2021 [retro from November 22, 2021].
(2) A corporation may make a maximum of 2 applications for refunds under this regulation, provided that
(a) each application is made on or after April 1, 2021 and before April 1, 2022, and
(b) only one application is made on or before September 30, 2021.
Section 8 (1) and (2) BEFORE amended by BC Reg 286/2021, effective April 1, 2021 [retro from November 22, 2021].
(1) Section 2 (1) does not apply to tax paid in relation to an eligible investment that is tangible personal property delivered on or after October 1, 2021, unless
(a) the corporation paid the tax in full on or before September 30, 2021, and
(b) a written contract specified that the eligible investment would be delivered on or before November 30, 2021.
(2) Section 2 (1) does not apply to tax paid in relation to an eligible investment that is software incapable of being used before October 1, 2021, unless
(a) the corporation paid the tax in full on or before September 30, 2021, and
(b) a written contract specified that the eligible investment would be delivered on or before November 30, 2021.
Section 8 (3) (a) BEFORE amended by BC Reg 286/2021, effective April 1, 2021 [retro from November 22, 2021].
(a) includes a right to use the leased eligible investment after November 30, 2021, or