B.C. Reg. 147/2024, deposited June 17, 2024, under the PROVINCIAL SALES TAX ACT [section 241]. Order in Council 335/2024, approved and ordered June 17, 2024.

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.

— K. CONROY, Minister of Finance; A. KANG, Presiding Member of the Executive Council.

Schedule

1 Section 77.2 of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is repealed and the following substituted:

Related services not exempt during lease of tangible personal property

77.2 The exemptions set out in section 77 (1) and (2) (a) to (n) do not apply to a related service if during a lease of tangible personal property by a lessor the related service is provided by the lessor, or by a third party through a contract with the lessor, and the related service is

(a) a service to the leased tangible personal property, or

(b) a service to tangible personal property used with, resulting from or related to the leased tangible personal property.

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