Provincial Sales Tax Exemption and Refund Regulation B.C. Reg. 97/2013

AMENDMENTS NOT IN FORCE

Provincial Sales Tax Act

Provincial Sales Tax Exemption and Refund Regulation
B.C. Reg. 97/2013

amended by B.C. Reg. 113/2026

effective October 1, 2026

Appendix 1

1 Section 11 of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is repealed.

2 Section 73 (1) is amended by striking out "A related service provided" and substituting "Subject to section 73.1, a related service provided".

3 The following section is added:

Exception — clothing and footwear

73.1 (1) In this section, a reference to clothing or footwear does not include clothing or footwear that would be exempt under Division 8 [Safety Equipment and Apparel] of Part 2.

(2) The exemption under

(a) section 73 (1) (b), to the extent the tangible personal property is clothing or footwear that would be exempt under section 9 (2) or (3) [children’s clothing and footwear] or 10 [used clothing and footwear], and

(b) section 73 (1) (h),

does not apply in respect of any consideration for a provision of a related service in relation to clothing and footwear that

(d) has not been paid before October 1, 2026.

4 Section 77 (2) is amended by adding the following paragraph:

(e.1) dry-cleaning, wet-cleaning and laundry services; .

5 Section 83 is amended

(a) in subsection (2) (a) by striking out "a telecommunication service" and substituting "subject to subsections (4) and (5), a telecommunication service",

(b) in subsection (2) (d) by striking out "subject to subsection (3)" and substituting "subject to subsections (3) and (6)", and

(c) by adding the following subsections:

(4) The exemption under subsection (2) (a) does not apply in respect of any consideration for a provision of a telecommunication service in the form of a toll-free number that

(a) becomes due on or after October 1, 2026, and

(b) has not been paid before October 1, 2026.

(5) Without limiting subsection (4), if, before October 1, 2026, consideration for a provision of a telecommunication service in the form of a toll-free number becomes due or is paid without having become due in relation to service provided after November 30, 2026, the exemption under subsection (2) (a) does not apply in respect of any consideration for the provision of the service

(a) that, before October 1, 2026, becomes due or is paid without having become due, and

(b) that is attributable to the provision of the service provided after September 30, 2026.

(6) The exemption under subsection (2) (d) does not apply in respect of any consideration for a provision of residential telephone services that

(a) becomes due on or after October 1, 2026, and

(b) has not been paid before October 1, 2026.

6 Section 84 is amended

(a) in subsection (2) by striking out "Subject to subsection (3)" and substituting "Subject to subsections (3) and (4)", and

(b) by adding the following subsection:

(4) The exemption under subsection (2) does not apply in respect of any consideration for a provision of basic cable television services that

(a) becomes due on or after October 1, 2026, and

(b) has not been paid before October 1, 2026.

7 Schedule 5 is repealed.