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B.C. Reg. 113/2010, deposited April 30, 2010, pursuant to the CONSUMPTION TAX REBATE AND TRANSITION ACT [Sections 64 and 65]. Order in Council 233/2010, approved and ordered April 30, 2010.
On the recommendation of the undersigned, the Administrator, by and with the advice and consent of the Executive Council, orders that, effective May 1, 2010, the attached Consumption Tax Rebate and Transition Regulation is made.
— C. HANSEN, Minister of Finance and Deputy Premier; I. CHONG, Presiding Member of the Executive Council.
CONSUMPTION TAX REBATE
AND TRANSITION REGULATION
1 In this regulation, "Act" means the Consumption Tax Rebate and Transition Act.
Part 2 – Residential Energy Credit and Rebate
2 (1) In this Part, "registrant" has the same meaning as in paragraph (b) of the definition of "registrant" in section 1 of the Act.
(2) In the Act, "heat" includes transferred energy that results in cooling.
(3) For the purposes of this Part and section 1 of the Act:
"residential use" does not include use for a business, commercial or industrial purpose;
"residential dwelling" means any of the following:
(a) a house, cottage or other detached dwelling;
(b) a duplex;
(c) an apartment, condominium or townhouse;
(d) an apartment building or a condominium or townhouse complex, that is used only for the purpose of single family dwellings;
(e) an assisted living residence, as defined in the Community Care and Assisted Living Act;
(f) a long term residential care facility,
including that part of a multi-use building that is used for residential purposes and any land that is attributable to a building and used for residential purposes, but does not include any of the following:
(g) a building or part of a building referred to in paragraphs (a) to (f) while under original construction;
(h) a hotel, motel, lodge, resort or other building or part of a building providing overnight accommodation;
(i) a hospital or other institutional building;
(j) a bunk house or camp building for use in connection with a commercial or construction project;
(k) those parts of a building that are used for any purpose other than residential.
3 A registrant must not provide an energy credit in the following circumstances:
(a) the registrant does not deliver or provide the energy product to
(i) a residential dwelling,
(ii) a building that contains a residential dwelling, or
(iii) a storage tank or facility located at a residential dwelling;
(b) in the case of a delivery or provision of propane, light fuel oil or kerosene to a residential dwelling, the registrant does not deliver or provide the propane, light fuel oil or kerosene
(i) to the residential dwelling on a continuous basis by means of a pipe or other similar conduit, or
(ii) to a storage tank or facility that is an improvement to real property at the residential dwelling;
(c) in the case of a delivery or provision of an energy product to a residential dwelling that is part of a multi-use building, the registrant does not deliver or provide the energy product to a storage tank or facility, or through a meter, that services only the part of the building that is used only for residential purposes.
4 A person May submit an application under section 10 (3) (a) of the Act only if
(a) the person has not submitted another application in the calendar year, or
(b) the person is submitting an application for a rebate of at least $100 and the person has submitted fewer than 3 applications in the calendar year.
5 When submitting an application under section 14 (1) (a) [claim for reimbursement] of the Act, a registrant must submit a separate application for each calendar month.
6 The amount determined for the purposes of sections 9 (1) and 10 (2) of the Act in respect of a taxable supply is the amount determined by the following formula:
amount = eligible consideration × tax rate
where
| eligible consideration |
= | the value of the consideration for the supply other than the value of the consideration that is attributable to any of the following: |
(a) service charges, including, without limitation, charges relating to any of the following:
(i) connection or disconnection of a service or equipment;
(ii) installations, inspections, testing, maintenance or repairs;
(iii) relocation or upgrade of a service or equipment;
(iv) analysis of the use of an energy product;
(b) administrative charges, including, without limitation, charges relating to any of the following:
(i) activation or cancellation of an account;
(ii) late payments;
(iii) interest;
(iv) returned or dishonoured payments;
(v) method of payment;
(vi) account adjustments;
(vii) account information;
(c) charges relating to equipment purchased or leased by the person acquiring the energy product;
(d) the power levy established under section 28 of the South Coast British Columbia Transportation Authority Act;
| tax rate | = | the tax rate applied under section 165 (2) of the federal Act in respect of the taxable supply. |
7 (1) A person who must pay an amount to the government under section 11 (2) of the Act must pay the amount on or before the date that is 23 days after the last day of the month in which the portion of the energy product is used for a use other than for residential use in a residential dwelling.
(2) A person who must pay an amount to the government under section 12 (2) (b) of the Act must pay the amount on or before the date that is 23 days after the last day of the month in which the consideration for the taxable supply is reduced.
8 The amount determined for the purposes of section 13 (2) [reimbursement of energy credit] of the Act in respect of a taxable supply is the amount determined by the following formula:
| amount = recovered amount × | | (tax rate × eligible consideration) total due |
|
where
| eligible consideration |
= | the eligible consideration as determined in accordance with the description of eligible consideration in section 6 of this regulation; |
| recovered amount | = | the amount recovered by the registrant in respect of the taxable supply to which section 231 (3) [recovery of bad debt] of the federal Act applies; |
| tax rate | = | the tax rate applied under section 165 (2) of the federal Act in respect of the taxable supply; |
| total due | = | the total of the consideration and tax imposed under Part IX of the federal Act in respect of the taxable supply. |
9 (1) A registrant who must pay an amount to the government under section 16 (2) of the Act must pay the amount on or before the date that is 23 days after the last day of the month in which the obligation to pay the amount arose.
(2) The amount determined for the purposes of section 16 (2) (c) of the Act in respect of a taxable supply is the amount determined by the following formula:
| amount = reimbursed amount × | | bad debt
total due |
|
where
| bad debt | = | the amount used in the formula in section 231 (1) of the federal Act for the description of "B" in determining the deduction under that section in respect of the taxable supply; |
| reimbursed amount | = | the amount reimbursed by the director under section 13 (1) of the Act in respect of the taxable supply; |
| total due | = | the total of the consideration and tax imposed under Part IX of the federal Act in respect of the taxable supply. |
10 If a registrant provides an energy credit to a person, the registrant must issue to the person a receipt, invoice or other document in respect of the taxable supply of the energy product that sets out as a separate item the amount of the energy credit.
11 (1) A registrant who must provide an energy credit must keep, in accordance with subsections (2) and (3), all records relating to the provision of the energy credit, including, without limitation, records respecting the following:
(a) the sale of the energy product;
(b) the volume of energy product sold;
(c) all charges relating to the supply of the energy product;
(d) the amount credited under section 9 of the Act.
(2) Each entry respecting an energy credit must be separate and distinguishable from other entries made in the record.
(3) The records required to be kept under subsection (1) must be kept by the registrant at the registrant's principal office or principal place of business in British Columbia.
12 (1) A registrant who is required to keep records under section 11 must retain in British Columbia those records for a period of 5 years from the date the record is created.
(2) If a registrant who is required to retain records under subsection (1) makes a written application to the director for permission to destroy a record, the director May authorize the requested destruction prior to the expiry of the period described in subsection (1).
(3) Despite any other provision of this section, if a record might be necessary for the purposes of an appeal under section 41 [appeal to minister] or 42 [appeal to court] of the Act, the registrant required to keep the records must retain the record after the expiry of the period described in subsection (1) and until the appeals have been exhausted.
13 Interest payable under the Act must be
(a) compounded monthly, and
(b) calculated on the number of days since the last compounding of interest, or if no compounding has yet occurred, from the date that interest is payable under the Act.
14 A person who contravenes section 7, 9, 10, 11 or 12 commits an offence and is liable
(a) on a first conviction, to a fine of not less than $200 and not more than $500, and
(b) on a subsequent conviction for contravention of the same or another provision of this regulation, to a fine of not less than $500 and not more than $2 000.
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