B.C. Reg. 469/2004, deposited October 22, 2004, pursuant to the SOCIAL SERVICE TAX ACT [Section 130 (h), (i) and (j)]. Order in Council 1018/2004, approved and ordered October 21, 2004.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective October 22, 2004, the Social Service Tax Act Regulations, B.C. Reg. 84/58, are amended as set out in the attached Schedule.

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

Schedule

1 Section 11.1 of the Social Service Tax Act Regulations, B.C. Reg. 84/58, is amended by adding the following definition:

"shuttle bus" means a motor vehicle that

(a) is used for the purpose of carrying passengers within British Columbia, and

(b) has a seating capacity of at least 14 passengers but not more than 29 passengers,

but does not include a multijurisdictional vehicle; .

2 Section 11.3 (1) is amended

(a) in paragraph (a) by adding "or a shuttle bus" after "passenger bus" and by striking out "vehicle, or" and substituting "vehicle,",

(b) by adding ", or" at the end of paragraph (b), and

(c) by adding the following paragraph:

(c) in the case of an alternative fuel vehicle that is a shuttle bus, tax in the amount of the refund under subsection (3) (c) has been paid in respect of that vehicle.

3 Section 11.3 (2) is amended

(a) in paragraph (a) by adding "or a shuttle bus" after "passenger bus" and by striking out "vehicle, or" and substituting "vehicle,",

(b) by adding ", or" at the end of paragraph (b), and

(c) by adding the following paragraph:

(c) in the case of an alternative fuel vehicle that is a shuttle bus, tax in the amount of the refund under subsection (3) (c) has been paid in respect of that vehicle.

4 Section 11.3 (3) is amended

(a) in paragraph (a) by adding "or a shuttle bus" after "passenger bus", and

(b) by adding the following paragraph:

(c) if that vehicle is a shuttle bus, the smaller of the following amounts:

(i) 30% of the tax paid in respect of the purchase, lease or use of that vehicle;

(ii) $5 000.

Copyright © 2004: Queen's Printer, Victoria, British Columbia, Canada