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B.C. Reg. 84/58
O.C. 1388/48
This archived regulation consolidation is current to September 18, 2009 and includes changes enacted and in force by that date. For the most current information, click here.

Social Service Tax Act

Social Service Tax Act Regulations

[includes amendments up to B.C. Reg. 124/2009, March 18, 2009]

Contents
  Division 1 — Title
  1  Title
  Division 2 — Interpretation
  2  Definitions
  2.1  Application to regulations
  2.2  Definition: Act
  2.3  Definitions: application
  2.4  Definition: food products
  2.4.1  Repealed
  2.5  Definition: premises
  2.5.1  Definition: retail lease
  2.6  Definition: school supplies
  2.7  Repealed
  2.8  Definition: bona fide farmer
  2.9  Definition: bona fide commercial fisherman
  2.10  Definition: natural water
  2.11  Repealed
  2.12  Definition: medicaments
  2.13  Repealed
  2.14  Repealed
  2.15  Repealed
  2.16  Definition: dentist
  2.17  Definition: physician
  2.18  Definition: prescription
  2.19  Definition: veterinarian
  2.20  Definition: optometrist
  2.20.1  Definition: optician
  2.20.2  Definition: all-terrain vehicle
  2.21  Farmer and fisherman exemptions
  2.22  Children's clothing and footwear exemptions
  2.23  Repealed
  2.24  Definition: arrears
  2.25  Repealed
  2.26  Repealed
  2.27  Definitions of magazines, periodicals and newspapers
  2.28  Determination of content of magazines or periodicals
  2.29  Determination of content of newspapers
  2.30  Calculation of content
  2.31  Definition: vitamins and dietary supplements
  2.32  Definition: diabetic supplies
  2.33  Definition: ostomy supplies
  2.34  Telephone services
  2.35  Repealed
  2.36  Definition: explosive supplies
  2.37  Aquaculture exemption
  2.38  Depreciated values
  2.39  Temporary use
  2.40  Parking
  2.41  Definition: passenger vehicle
  2.42  Modification to accommodate a disability
  2.42.1  Passenger vehicle
  2.43–2.44  Repealed
  2.45  Taxable service exemptions
  2.46  Exempt taxable services
  2.47  Classes of persons exempted (taxable service)
  2.48  Taxable service on reserve
  2.49  Definitions: associate, etc.
  2.50  Repealed
  2.51  Tangible personal property
  2.52  Fixtures not included in tangible personal property
  2.53  Inheritance
  2.54  Container
  2.55  Definition: short term rental vehicles
  2.56  Definition: biodiesel fuel
  Division 3 — Application of Tax
  3.1  Repealed
  3.2  Calculation of tax
  3.3  Repealed
  3.4  Use of registration certification by vendor
  3.4.1  Repealed
  3.5–3.6  Repealed
  3.7  Wood fuel
  3.8  Repealed
  3.9  Animals and plants
  3.10  Animal feed
  3.11  Repealed
  3.12  New resident's effects
  3.12.1  Exemption for vehicles purchased by out-of-Province based residents
  3.12.2  Exemption for aircraft purchased by out-of-Province based residents
  3.13  Motor vehicle refunds
  3.13.1  Dealer use vehicles
  3.13.2  Repealed
  3.14  Transfers between parent and subsidiary corporations
  3.14.1  Purchase by new corporations
  3.14.2  Barrier to exemption
  3.14.2.1  Repealed
  3.14.3  Payment of tax on breach of condition
  3.15  Sanitary supplies
  3.16  Drugs and medicaments (alleviate pain)
  3.17  Repealed
  3.18  Repealed
  3.18.1  Tax on manufactured homes
  3.19  Used mobile homes
  3.20  Energy conservation exemption
  3.21  Patent medicines
  3.22  Definition: residential dwelling unit
  3.23  Repealed
  3.24  Definition: fuel oil
  3.25  Devices used in the transportation of handicapped persons
  3.26  Safety equipment, safety apparel and other exempt tangible personal property
  3.26.1  Poppies, wreaths and natural cut Christmas tree exemptions
  3.26.2  Freedom of information and protection of privacy
  3.27  Repealed
  3.28  Printers, photographers and abrasive exemptions
  3.28.1  Parts and materials used in providing a taxable service
  3.28.2  Human organs, etc. exempt
  3.28.3  Human blood and blood constituents exempt
  3.29  Temporary equipment formula
  3.30  Portable buildings
  3.31  Gold, silver and platinum
  3.32  Steam heat
  3.32.1  Heat
  3.33  Software
  3.34  Prototypes
  3.35  Nicotine gum etc.
  3.36  Used boom gear
  3.37  Emission control devices
  3.38  Chemical substances, catalysts and direct agents
  Division 4 — Registration
  4.1  Registration of vendor
  4.2  Registration of representatives of vendor
  4.3  Change of address of vendor
  4.4  Change of name or nature of business of vendor
  4.5  Discontinuance of business
  4.6  Destruction or loss of registration certificate
  4.7  Repealed
  4.8  Eligibility for registration certificate
  4.9  Persons who are not required to be registered — qualifying tangible personal property
  4.10  Excluded exemptions
  Division 5 — Returns and Records
  5.1  Return of sales
  5.2  Due date of vendor's returns
  5.3  Consolidated and separate returns
  5.4  Nil returns
  5.5  Discontinuance of business and cancellation of registration certificate
  5.6  Tangible personal property taken from stock or supplied to employees
  5.7  Sale of tangible personal property by persons other than vendors
  5.8  Allowance for vendors
  5.9  Remittance to commissioner
  5.10  Returns to the commissioner
  5.11  Vendor's records
  5.12  Tax to be shown on receipts, etc.
  5.13  Form of tax receipt
  5.14  Retention of records
  5.15  Keeping of records
  5.16  Repealed
  5.17  Demand notice
  5.18  Payment of tax on motor vehicle transactions
  5.19  Tax uncollectable due to bad debts
  Division 6 — General
  6.1  Repealed
  6.2  Calculation of interest
  6.3  Calculation of interest if assessment equals or exceeds refund
  6.4  Calculation of interest if refund exceeds assessment
  Division 7 — Offences
  7  Levels of fines for contravention of specific sections
  Division 8 — Legal Services
  8  Disbursements
  8.1  Fees and charges
  8.2  Exemption if legal services provided under contract
  8.3  Exemption if legal services partly provided by legal aid
  8.4  Spent
  8.5  Exemption if legal services provided to Indians
  8.6  Spent
  8.7  Exemption if legal services provided to a corporation
  8.8  Retention or seizure of records for which solicitor client privilege is claimed
  8.9  Custody of seized documents while claim determined
  8.10  Application to court by lawyer or client
  8.11  Application to court by Crown
  8.12  Part of a record
  Division 9 — Multijurisdictional Vehicles
  9.1  Definitions
  9.2  Prescribed jurisdictions
  9.3  Change to interjurisdictional use
  9.4  Transfers between multijurisdictional fleets
  9.5  Change of use to intraprovincial use
  9.6  Provincially licensed vehicles eligible for credit
  9.7  Application for credit or refund for extra-provincially licensed vehicles
  9.8  Refund for multijurisdictional buses
  9.9  Refund or credit on trade-in vehicle
  Division 10 — Telecommunications
  10  Exemption for 1-800 numbers
  10.1  Exemption for emergency communication system telecommunication services
  Division 11 — Alternative Fuel Vehicles and Fuel Efficient Vehicles
  11.1  Definitions
  11.2  Reduced tax rates for alternative fuel passenger vehicles
  11.3  Tax reductions for alternative fuel vehicles
  11.4  Refund for hybrid buses
  11.5  Tax reductions for fuel efficient vehicles
  11.6  Repeal
  Division 12 — Taxable and Non-Taxable Tangible Personal Property Sold for a Single Price
  12  Limitations on application of section 69.1 of the Act
  12.1  Purchase price
  Division 13 — Exemptions for Production Machinery or Equipment
  13.1  Definitions and interpretation
  13.2  Manufacturers
  13.2.1  Local government power generation
  13.3  Logging
  13.4  Exploration for, discovery of or development of petroleum or natural gas
  13.5  Exploration for minerals or development of mines
  13.6  Geophysical surveying
  13.7  Pollution control
  13.8  Waste management
  13.8.1  Transmission or distribution of tangible personal property
by manufacturers of qualifying tangible personal property
  13.8.2  Transmission or distribution of electricity by manufacturers
of qualifying tangible personal property other than electricity
  13.9  Exclusions from exemption under section 76 (1) (k) of the Act
  13.9.1  Additional exclusions — machinery and equipment used to transmit or distribute tangible personal property
  13.10  Persons excluded from exemption under section 76 (1) (k) of the Act
  13.10.1  Exemption for parts and services for fixtures
  13.10.2  Exemption for parts
  13.10.3  Exemption for services
  13.11  Certification
  13.12  Vehicle mounted machinery or equipment
  13.13  Machinery or equipment installed by contractor
  13.14  Services provided to a manufacturer
  Division 14 — Application for Refund on Purchases Made with PAC-Raised Funds
  14.1  Refund application from a PAC
  14.2  Refund application from a school board
  Division 15 — Exemption for Tangible Personal Property Used for Hydroelectric Power Generation
  15.1  Prescribed tangible personal property
  Division 16 — Tangible Personal Property Incidental to a Sale
  16.1  Incidental provision of tangible personal property
  Division 17 — Innovative Clean Energy Fund Levy
  17.1  Energy products
  17.2  Rate of levy
  17.3  Maximum amount
  17.4  Exemptions
  Division 18 — Application for Refund on Purchases of Medical Equipment by Eligible Charities
  18.1  Definitions
  18.2  Applications
  18.3  Refund amount
  Division 19 — Tax Payment Agreements
  19.1  Prescribed circumstances
  19.2  Conditions on agreement
  19.3  Requirements when making purchases that are subject to an agreement
  Division 20 — Transition
  20.1  Alternative fuel vehicles and fuel-efficient vehicles

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