Definitions

1   In this regulation:

"Act" means the Provincial Sales Tax Act;

"purchase price" has the same meaning as in section 1 of the Act;

"vehicle" has the same meaning as in section 68 of the Act.

Remission of tax under section 72 or 72.1 of Act

2   Authorization is given for the remission of an amount of tax paid or payable by a person under section 72 or 72.1 of the Act in respect of the purchase price of a vehicle if

(a) the vehicle was purchased before the date this section comes into force, and

(b) the circumstances giving rise to the tax liability under section 72 or 72.1 of the Act arise after March 10, 2020 but before October 1, 2020.