B.C. Reg. 55/2004, deposited February 17, 2004, pursuant to the SOCIAL SERVICE TAX ACT [Sections 73 and 128]. Order in Council 142/2004, approved and ordered February 17, 2004.

On the recommendation of the undersigned, the Administrator, by and with the advice and consent of the Executive Council, orders that, effective February 18, 2004, the Social Service Tax Act Regulations, B.C. Reg.  84/58 are amended as set out in the attached Appendix.

— G. COLLINS, Minister of Finance; G. CAMPBELL, Presiding Member of the Executive Council.

Appendix

1 Section 2.21 of the Social Service Tax Act Regulations, B.C. Reg. 84/58, is amended to include the following in the list of "tangible personal property, when purchased or leased by a bona fide farmer to be used solely for farm purposes":

On-farm incineration units

Rolling benches

Treatment products for on-farm use to promote the decay of organic materials in water in ponds, dug-outs and reservoirs

Treatment products to reduce gas and bacteria levels in litters, bedding and manure .

2 Section 2.21 is amended to include the following in the list of "fishing apparatus":

Electronic monitoring equipment used to monitor fishing activities

Fish tags and tagging equipment .

3 Section 2.37 (4) is amended

(a) by repealing paragraph (v.1) and substituting the following:

(v.1) styrofoam, barrels, whole logs and other items used for flotation; ,

(b) in paragraph (qq) by adding "winches," before "hooks", and

(c) by adding the following paragraphs:

(aa.1) ladder racks;

(aa.2) artificial lighting systems used in hatchery and nursery operations to promote plant growth, including replacement bulbs for such lighting systems;

(aa.3) tumblers for oyster grow-out operations;

(aa.4) aquacultural planting and harvesting machines and parts;

(aa.5) predator traps;

(aa.6) steam generators for cleaning hatcheries and nurseries;

(ww.1) artificial seaweed;

(ww.2) scallop ear hanging equipment, including ear hanging pins;

(ww.3) automated shellfish nursery systems and parts. .

4 Section 3.13.1 is amended:

(a) in subsection (1) by adding the following definition:

"shuttle vehicle" means a new or used motor vehicle that is

(a) temporarily removed from a dealer's sale or lease inventory on or after February 18, 2004,

(b) used only by the dealer, or by an officer, salesperson or employee of the dealer, and

(c) used only to transport the dealer's customers while the customer's vehicle is being serviced in the course of the dealer's business; ,

(b) in subsection (2) (a) by striking out ", a tow truck or a van used to transport customers" and substituting "or a tow truck",

(c) in subsection (3) by striking out "or" at the end of paragraph (b), by adding " or" at the end of paragraph (c) and by adding the following paragraph:

(d) a dealer in respect of a shuttle vehicle , and

(d) in subsection (4) by adding ", shuttle vehicle" after "parts delivery vehicle".

5 Section 3.26 is amended by adding the following paragraph:

(y) the following avalanche safety and rescue equipment:

(i) avalanche airbag backpack systems specifically designed to carry gas cartridges and airbags which inflate instantly when triggered to help keep the wearer above the snow surface during an avalanche;

(ii) avalanche beacons and probes for locating avalanche victims;

(iii) equipment specifically designed to reduce the likelihood of asphyxiation from the formation of ice masks when buried under snow by providing an artificial air pocket through which air is taken from the surrounding snowpack.

6 Section 13.7 is amended by striking out "and" at the end of paragraph (a), by adding ", and" at the end of paragraph (b) and by adding the following paragraph:

(c) the machinery or equipment is purchased or leased by a person who is eligible to purchase or lease machinery or equipment that qualifies for exemption under this Division except for this section.

7 Section 13.8 is repealed and the following substituted:

Waste management

13.8 For the purposes of section 76 (1) (k) of the Act and subject to sections 13.9 and 13.10, machinery or equipment for use exclusively and directly in carrying refuse or waste from the machinery or equipment referred to in section 13.2, or for use exclusively and directly for exhausting dust or noxious fumes from the machinery or equipment referred to in section 13.2, is exempt from tax if

(a) the refuse, waste, dust or noxious fumes are attributable to the manufacture of tangible personal property,

(b) the machinery or equipment is located at a manufacturing site, mine site, well head, natural gas processing plant or petroleum refinery referred to in section 13.2, and

(c) the machinery or equipment is purchased or leased by a person who is eligible to purchase or lease machinery or equipment that would qualify for exemption under this Division except for this section.

8 Section 15.1 is amended

(a) in subsection (1) by striking out "has a diameter greater than 30 centimetres and", and

(b) by repealing subsection (2) (c) and substituting the following:

(c) part of a penstock system for a hydroelectric power plant validly licensed under the Water Act.

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