B.C. Reg. 157/2018, deposited July 16, 2018, under the PROVINCIAL SALES TAX ACT [sections 241 and 242]. Order in Council 388/2018, approved and ordered July 16, 2018.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended as set out in the attached Schedule.

— C. JAMES, Minister of Finance and Deputy Premier; R. FLEMING, Presiding Member of the Executive Council.

Schedule

1 Division 11 of Part 2 of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended by adding the following section:

Delivery charge for aggregate

60.3 (1) In this section:

“aggregate” means quarry material and fill ordinarily used in the construction and maintenance of civil and structural projects;

“delivery charge” means a charge included under section 10 (2) (e) (i) of the Act [original purchase price of tangible personal property] in the purchase price of tangible personal property.

(2) The portion of the purchase price of aggregate that is a delivery charge is exempt from tax imposed under Part 3 of the Act if the purchaser is not required to pay the delivery charge in order to purchase the aggregate.

2 The following section is added to Part 6:

Delivery charge for aggregate

132.2 (1) In this section, “aggregate” and “delivery charge” have the same meaning as in section 60.3 [delivery charge for aggregate].

(2) If the director is satisfied that

(a) a purchaser purchased aggregate on or after April 1, 2018,

(b) the purchaser paid tax under Part 3 of the Act in respect of the portion of the purchase price of the aggregate that is a delivery charge, and

(c) the purchaser was not required to pay the delivery charge in order to purchase the aggregate,

the director must refund to the purchaser the amount of tax paid.

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