Section 5 (4) and (5) BEFORE amended by BC Reg 112/2010, effective May 1, 2010.

(4)  If a person claims an additional amount under subsection (2) or (3) for goods and services tax payable on legal costs or real estate appraisal costs or on expenses or disbursements, that person must provide proof that

(a) the person is not a registrant under the Excise Tax Act (Canada), and

(b) the person is not entitled to and cannot claim reimbursement of any goods and services tax paid in respect of the costs, expenses or disbursements to which the additional amount claimed relates.

(5)  In the absence of the proof required by subsection (4), no additional amounts for goods and services tax payable on costs, expenses or disbursements is allowed under subsection (2) or (3).