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Licence Disclaimer |
| 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. |
[includes amendments up to B.C. Reg. 124/2009, March 18, 2009]
2(1) In sections 2.24, 3.4, 5.1 (1), 5.4, 5.6 to 5.13, 5.17 and 5.19 of this regulation, "tax" or "taxes" includes a levy or levies under section 67, 68 or 68.01 of the Act.
(2) In sections 3.2, 4.3, 4.4, 4.5, 5.1 (2), 5.2, 5.4, 5.5, 5.8 (1), 5.9 (1), 5.13, 5.14, 5.15 and 5.18 (2) (b) of this regulation, "vendor" includes a person who is required to collect tax under section 93 (1.1) of the Act.
[en. B.C. Reg. 133/2001, s. 1; am. B.C. Reg. 203/2007, Sch. s. 1.]
2.1In these regulations, unless the context otherwise requires, section 1 of the Act shall apply.
2.3The following expressions when used either in the Act or in these regulations shall have the meaning as assigned herein.
2.4Food products includes cereals and cereal products, milk and milk products, meat and meat products, fish and fish products, eggs and egg products, spices and salt, sugar and sugar products, coffee and coffee substitutes, tea, cocoa and cocoa products, but does not include spirituous, malt or vinous liquors. Where spirituous, malt, vinous liquors or other alcoholic beverages are served with a prepared meal, they shall not be considered as part thereof.
[en. B.C. Reg. 92/66; am. B.C. Reg. 372/79, s. 1.]
2.5Premises means the entire building, tent or other structure, together with contiguous lands or any lands whether enclosed or not, in or on any part of which the vendor by permission, licence, grant, privilege or by any other right whatsoever makes sales.
In business blocks, apartments or other buildings in which separate and distinct rooms and apartments are owned, leased or occupied by more than one tenant, such separate and distinct rooms or apartments shall constitute separate premises.
2.5.1Retail lease means a lease to a person who, as a result of the lease, becomes a lessee.
[en. B.C. Reg. 260/99, s. 1.]
2.6School supplies means the following items when purchased by or on behalf of students for their use in courses of study given by any school, college or university, or by any business, trade or vocational school;
| Pens, other than fountain pens and nibs | Pencils | |
| Paints and brushes | Paste | |
| Drawing instruments | Erasers | |
| Foolscap, lined and unlined paper | Crayons | |
| Drawing paper, graph paper and music manuscript paper | Rulers | |
| School art portfolios | Work books | |
| School bags | Ring binders | |
| Ink | ||
and also means the following items when purchased by any school board or similar authority for use in instructing students or for the use or consumption of students:
Chalk
Maps, charts, diagrams
Lesson notes and précis
Visual aid materials
Supplies and materials consumed in home economics courses, but not including cutlery, dishes, table linen, pots and pans, equipment, etc.
Supplies and materials consumed in woodworking, metal working or other
industrial arts courses, but not including tools or equipment
Chemicals or other substances consumed in courses of a scientific nature, but not including glassware, tools or equipment
Supplies and materials consumed in arts and crafts courses, but not including tools or equipment
Supplies and materials consumed in commercial or business courses, but not including equipment
Supplies and materials consumed in vocational training courses, but not including tools or equipment.
[en. B.C. Reg. 92/66.]
2.8A "bona fide farmer" means a person holding a farm land classification under the provisions of the Assessment Act.
[en. B.C. Reg. 72/78.]
2.9A "bona fide commercial fisherman" means a person
(a) who fishes for commercial purposes under the authority of the Fisheries Act (Canada), and
(b) whose gross income in an immediately preceding year from commercial fishing in waters in or adjacent to British Columbia is not less than $10 000, or who derived at least 51% of that gross income from commercial fishing in those waters.
[en. B.C. Reg. 433/87.]
2.10"Natural water" shall include water which has been treated for the control of impurities in the interests of public health, and ice.
2.16"Dentist" means a person legally qualified and entitled to practise the profession of dentistry in the Province.
2.18"Prescription" means a formula or direction given by a practitioner, as defined under the Pharmacists, Pharmacy Operations and Drug Scheduling Act, or an optometrist of a remedy for or as a treatment for a disease or disorder.
[am. B.C. Regs. 36/2008, s. 1; 30/2009, s. 1.]
2.19"Veterinarian" means a person duly qualified and registered under the Veterinarians Act.
2.20"Optometrist" means a person who is authorized to practise as an optometrist under the Optometrists Regulation.
[am. B.C. Reg. 422/2008, App. s. 9.]
2.20.1"Optician" means a person who is authorized as an optician or contact lens fitter under the Opticians Regulation.
[en. B.C. Reg. 148/2008, s. 1; am. B.C. Reg. 270/2008.]
2.20.2"Qualifying all-terrain vehicle" means an all-terrain vehicle that is self-propelled, has at least 4 wheels, is designed primarily for use on unprepared surfaces, and is not eligible to be licensed for use on a highway in British Columbia except in accordance with section 24.04 of the Motor Vehicle Act Regulations.
[en. B.C. Reg. 36/2008, s. 2.]
2.21(1) Subject to subsection (2), for the purpose of section 73 (1) (b) of the Act the following tangible personal property, when purchased or leased by a bona fide farmer to be used solely for farm purposes, is prescribed:
Above ground manure aerating systems
Adhesive pest management materials, including barriers, strips, insect trap coating, bird repellent and glue trap coating
Aerators
Agricultural lime
Alley gates placed over a ditch at the entrance of a livestock enclosure to allow vehicles to enter but deter livestock from leaving
Animals, the products of which ordinarily constitute food for human consumption
Artificial lighting systems used in greenhouse operations to promote plant growth, including replacement bulbs for such lighting systems
Automatic door closures designed for holding animals in stalls
Automatic gate openers
Automatic product handling and packaging systems that place seedlings or cuttings in plastic wrap or other containers
Automatic travelling sprinklers that are designed for use in greenhouses
Auxiliary generating equipment
Bale ejectors
Bale loaders
Bale ties and wire
Barn cleaners
Barn hay drying equipment
Barnlitter carriers
Barn scrapers
Batteries, oil filters, sparkplugs and other comparable items
Bee cages, queen bee cups for grafting bees and queen bee mailing cartons or boxes
Bees
Bell ring
Bin pilers
Bird scaring devices
Brooders and parts
Bulb crates and bulb planters
Bulbs
Bulk milk tanks for shipping milk
Calcium chloride
Calf weaners
Candlers, graders and cleaners
Capping melters
Carbon dioxide (CO2)
Carbon dioxide generators
Chemicals for making fertilizer
Chick boxes and staples
Chick enclosure materials
Chicken wire
C-K-A Gene Chick treatment in mash
Clay hooks
Cloches, including hot caps and hot tents
CO2 condensers and heat exchangers used as part of a greenhouse heating system
Comb honey wrappers and labels
Combines
Containers for honey to be sold to consumers
Containers that are designed for packaging fruits, vegetables, flowers, plants, nursery stock and other similar products for marketing
Conveyor belts that are designed for transporting pots in nurseries
Corn binders
Corn listers
Cranberry separators
Cream cans
Cream separators
Crop and farm product cleaning, sizing, grading and candling equipment and machines, including washers, brushers, baggers and dryers
Crop handling carts
Crop planting, harvesting, and picking machinery and equipment, and related parts
Crop protection netting systems that enclose a crop to protect it from predators
Crop pruners and clippers
Cultivators
Culverts and other water control devices designed for use in cranberry beds
Dairy brushes
Dairy filters
Dairy pails
Deer fencing
Devices and equipment designed to restrain or hold livestock for the purposes of servicing, branding, testing or treatment
Disinfectant mats
Disk harrows
Drag harrows
Drain tile
Drinking cups that are designed for use by fur farmers
Dusters, sprayers and applicators designed to dispense fertilizers, pesticides and insecticides
Egg beaters that are designed for use by cranberry farmers
Egg cartons and baskets
Egg crates
Egg immunization systems
Egg packing equipment
Electric fence and battery
Electric soil sterilizers
Electricity
Elevating towers designed for pruning, thinning, picking or wiring trees
Farm implements that are designed to till the ground or harvest crops
Farm seed drills and attachments
Feed augering systems
Feed grinders
Feeders and feeding systems for livestock, automatic or manual, including controls and any integrated hardware or software
Feeding dishes that are designed for use by fur farmers
Feed mixers and feed mixer wagons
Feeds
Fence posts
Fencing barbed wire and staples
Fertilizer mixers
Fertilizers
Fillers and flats
Flame throwers
Float valves
Flower sorting and bunching equipment
Food grinders that are designed for use by fur farmers
Forage harvesters
Foundations that are designed for use by beekeepers
Frames and end bars that are designed for use by beekeepers
Front end loaders
Fruit trees
Fruit tree weights
Gates and gate accessories that are designed for farm use
Glass, designed for use in greenhouses, that has a light transmission value of at least 89% and that is purchased in quantities of at least 500 square metres
Gopher baiting furrow machines
Grain augers or elevators
Grain grinders
Grain testers
Grain treaters
Greenhouse and nursery boilers used to provide heat for the greenhouse or nursery
Growing medium or rockwool
Halters and harnesses for horses
Hammer mills
Hanging gutters
Hardware for harnesses
Harrow carts
Hay and grain slings
Hay and manure forks
Hay baling twine (sisal)
Hay baling wire
Hay conditioners and dryers
Hay loaders
Hay mowers
Hay presses
Hay rakes
Hay stackers
Hay sweeps
Hay tarps
Hay tedders
Head gates that are designed as an accessory to cattle squeezers
Heat
Hen specks
Hoes
Hog wire
Honey extractors
Honey storage tanks
Honey uncapping plane
Honey wire mesh strainers
Hop pressers
Hormone sprays
Horse drawn vehicles
Horses, other than race horses
Horseshoes
Implements that are designed to be attached to a farm tractor
Incubators and parts
Insecticide, fungicide, disinfectant or weed control chemicals that are registered under the Pest Control Products Act (Canada)
Insulators and insulated handles for electric fences
Irrigation equipment
J Bolts for electric fences
Jute, plastic and paper bags
Kerosene burners and other portable fuel-based burners
Lactocase
Ladders specifically designed for fruit picking
Land packers
Lime spreaders
Livestock
Livestock chains
Livestock feeder pails
Livestock identification tags, including microchips for attachment to livestock for electronic livestock monitoring, whether or not the tags are impregnated with insecticides or pesticides
Livestock oilers
Livestock pens, cages and stalls
Livestock prefabricated loading chutes and handling systems
Livestock protectors designed to be attached to livestock to keep predators and pests away
Livestock semen
Manure separators
Manure spreaders
Mattocks
Metal nests
Milk bottle caps
Milk bulk tanks
Milk cans
Milk coolers
Milk storage tanks
Milk strainers and filters
Milking machines including any parts, motors and pumps
Milking parlour stalls
Milking parlour stools
Minerals, medications, nutrients and micronutrients for livestock feed
Mixers that are designed for use by fur farmers
Molasses
Moth traps
Mushroom bin loaders and unloaders, including the reel, pump and screen systems
Mushroom house boilers
Natural gas heating systems used to provide heat for greenhouses or nurseries
Natural gas, propane and fuel oil, to the extent that these would otherwise be taxable under the Act
Naturally occurring predators and parasites raised for use as biological control agents to control specific insect, mite and weed species
Nest eggs
Nose bars that are designed as accessories to cattle squeezers
Nose plates
Nursery carts
Nut dryers
Oat crushers
On-farm incineration units
Peat pots
Pest control paper
pH electroconductivity meters
Picking bags
Pick-ups that are designed as an attachment to combine, hay loader or baler
Picks
Pigeon feed
Plastic bale and silage bags
Plastic or polyethylene sheets, heavy gauge and UV stabilized, purchased in rolls of at least 100 feet in length and 20 feet in width
Ploughs
Pollen substitutes
Pollinators
Post drivers and post augers
Potato bin pilers, conveyors and elevators
Potato bin unloaders
Potato diggers
Potato sack loaders
Potato seed cutters
Potting machines and attachments
Poultry
Poultry crates
Poultry feeders, waterers, troughs and coordinated cage systems used in conjunction with feeders
Poultry laying cages when integrated with poultry feeding, watering and egg gathering systems
Poultry netting
Prefabricated livestock flooring slats
Pressure cleaners
Propane and natural gas used directly to produce heat for drying grain and other agricultural produce
Pruning shears and clippers, including pneumatic pruning shears and clippers, but not including air compressors
Qualifying all-terrain vehicles that have an engine with a displacement of 200 cc or greater and that are equipped at the time of sale with a carrying rack, platform or cargo box
Rakes
Raspberry picks
Refrigeration equipment used for the cooling or cold storage of farm products
Rock pickers
Rod weeders
Roller mills
Rolling benches
Rototillers and rotovators
Rubber mats designed for use in livestock stalls
Salt
Salt mineral blocks
Sand used for livestock bedding
Sanitizing products and chemicals
Sawdust and shavings
Scales specifically designed to weigh livestock
Scythes and blades
Sections, that are designed for use by beekeepers
Seed cleaners
Seedling plug extractors
Self-contained dryers for grain and other agricultural produce
Self-powered irrigators
Self-propelled bale wagons
Shade curtains
Sheep clippers
Shovels, spades, picks and mattocks
Sickles
Silo blowers
Silo covers and silage covers
Silo unloaders
Silos
Singletrees and irons
Slicers that are designed for use by fur farmers
Snaths and blades
Soil anchors
Soil mixers
Stakes for berry and other food crops requiring support
Stakes, posts and poles designed for supporting crops or trees, including related ties and clips
Stainless steel wash tanks
Stall dividers
Staples and eyelets that are designated for use by beekeepers
Steam generator to sterilize soil
Steel granaries
Steel pipe livestock guards
Sterilizing equipment and sterilizing chemicals
Storage tanks, in industrial use sizes, used to store fuel, liquid fertilizer, manure and similar items for farm use
Straw, hay and ensilage
Sugar beet toppers and windrowers
Swathers
Tapeners
Teat dilators
Teat dip
Thermal curtains used in greenhouse operations to retain heat
Thermometers, hydrometers, barometers and other climatic and wind monitoring equipment and accessories, but not including any related computer hardware or software
Threshing machines
Tires
Tractors and tractor parts
Treatment products for on-farm use to promote the decay of organic materials in water in ponds, dug-outs and reservoirs
Treatment products to reduce gas and bacteria levels in litters, bedding and manure
Tree diggers that are designed for nursery operations
Tree pruning paint
Tree wound and grafting compound
Trees, shrubs and plants
Turkey guards and saddles
Ventilators and air conditioning equipment
Veterinary supplies, including insemination equipment, calf pullers, castration equipment, debeakers, dehorners, dilators, medication, restraints, sterilization equipment and syringes
Vibroblenders
Vine beaters
Wagon boxes, tanks and other vehicles that are not self-propelled
Water bowls that are normally part of stanchions
Water heaters
Water warmers
Waterers and watering systems for livestock, automatic or manual, including controls and any integrated hardware or software
Weed and tree sprayers
Wheat germ oil
Wheeled hoes
Winches that are designed as a tractor attachment
Wind machines designed for use outdoors for the prevention of frost damage to crops
Wire and wiring tack for frames that are designed for use by beekeepers
Wire mesh for cages
Wire or netting for fences
Wire stretchers
Wire tree guards.
Parts, repairs and accessories that are specifically designed for the manufacture, repair and replacement of the above listed tangible personal property, but not including items of tangible personal property suitable for use as parts by reason only of the general nature of their design and manufacture.
The definition of the expression "fishing apparatus" contained in section 73 (1) (d) of the Act is deemed to include the following items:
Anchors, anchor chain, links and shackles
Barometers
Batteries for boat only
Bilge pump (necessary for pumping out water resulting from ice for fish)
Black trawl anchors (halibut fishing)
Bluestone
Boat
Boat bailers (hand bailer)
Bolts (when part of boat)
Buoys (indicate location of net)
Burlap net covers (covers net when not in use)
Chocks (attached to boat for guiding lines)
Charts and navigating instruments
Connectors (part of fishing gear)
Depth sounders
Dinghy
Direction finders
Electronic monitoring equipment used to monitor fishing activities
Engines for boats
Fast eye block
Fish hooks, sinkers, jigs, and plugs (lures), spoons and spoon metal
Fish nets and netting, fish lines
Fish tags and tagging equipment
Floats for net
Fog bells and horns
Gaffs
Galvanized steering blocks
Lamps (6, 12, and 32 volts only)
Loose hook block
Navigation lights and port lights (boat window)
Net dye
Otter trawl leather (part of net)
Paint (if for boat)
Plastic wood and putty
Propellers
Pumps (water and fuel)
Quadrants (part of rudder)
Radio and radio equipment (if component part of boat but not for personal use)
Radiotelephones (ship to shore)
Refrigeration equipment designed for installation on boat
Rope fenders
Rope (if used on boat or net)
Row locks
Sails, oars
Ship clocks (if component part of boat but not for personal use)
Signal bells
Sink and toilets for boat only
Sinkers
Snatch blocks (for holding net lines)
Steering wheels
Stoves and oil burners
Tarpaulins and hatch covers
Tide tables
Trolling bells
Trolling blocks (guiding fish line)
Trolling springs and swivels (part of line)
Turnbuckles (tightening wires on mast)
Winch (gurdies).
(2) As an exception, hoop house frames are not exempt under subsection (1) regardless of the purpose for which they are purchased or leased.
[am. B.C. Regs. 287/82, s. 2; 99/84; 64/85, s.1; 79/87, s. 1; 273/87; 344/87, s. 1;
233/88; 149/90;
153/92, s. 1; 106/93, s. 1; 175/94, s. 1; 120/95, s. 1; 225/95; 120/96, s. 1; 118/97,
s. (a); 94/98, s. 1;
95/99, s. 1; 116/2000, s. 1; 30/2002, s. 1; 55/2003, s. 1; 55/2004, ss. 1 and 2;
45/2005, s. 1; 31/2006; 108/2006, s. 1; 36/2008, s. 3; 30/2009, s. 2.]
2.22"Children's clothing" means children's dresses, suits, coats, skirts, trousers, blouses, shirts, underwear, sweaters, pajamas up to and including girls' Canada Standard Size 16 and boys' Canada Standard Size 18; children's hose up to and including girls' size 9 1/2 and boys' size 10; children's gloves up to and including girls' and boys' size7; children's hats in sizes and styles designed to be worn by children under12. "Children's footwear" means footwear up to and including girls' and boys' size 6.
Children's clothing and footwear also includes clothing of the type specified in this regulation and footwear when purchased for any person who is certified to be under 15 years of age.
[am. B.C. Regs. 142/61; 60/66; 182/86.]
2.24"Arrears" as used in section 33(1) of the Act1 includes all tax owing by a person guilty of an offence, regardless of when it became payable to Her Majesty.
[en. B.C.Reg. 167/62.]
2.27The following types of publications are excluded from the definitions of "magazines", "newspapers" and "periodicals" in section 1 of the Act:
(a) directories, programs, price lists, timetables, rate books, reports, albums, course calendars, date calendars, sports or recreation calendars, brochures and pamphlets;
(b) catalogues and similar publications whose primary purpose is to promote the sale or lease of tangible personal property, services or real property;
(c) a publication that is published for the same or similar purpose as a publication referred to in paragraph (a).
[en. B.C.Reg. 264/2000, s. 1.]
2.28(1) For the purpose of the definitions of "magazines" and "periodicals" in section 1 of the Act, the technical, literary, editorial and pictorial content includes
(a) maps, charts, photographs and diagrams that are related to, or are a part of, that content,
(b) the masthead, and
(c) the title page,
but does not include
(d) covers, indices, tables of contents, borders and duplicated or blank pages.
(2) For the purpose of the definitions of "magazines" and "periodicals" in section 1 of the Act, advertising and promotional content includes
(a) all advertisements, promotional material and promotional articles, irrespective of who bears the cost for the publication of the advertisement, promotional material or promotional article,
(b) all material and articles paid for or sponsored by a person who is not an owner or publisher of the magazine or periodical, and
(c) maps, charts, photographs, pictures and diagrams that are related to, or are a part of, the advertising and promotional content.
[en. B.C.Reg. 264/2000, s. 1.]
2.29(1) For the purpose of the definition of "newspapers" in section 1 of the Act, editorials, news and articles of local or common interest include
(a) maps, charts, photographs, pictures and diagrams that are related to, or are a part of, that content,
(b) the masthead,
(c) the title page,
(d) public service listings of events, activities or attractions for which no consideration of any kind is paid or exchanged and for which editorial control rests solely with the publisher,
(e) business market quotations,
(f) sports scores,
(g) movie, theatre and other reviews,
(h) weather forecasts,
(i) comics,
(j) crosswords and similar puzzles,
(k) horoscopes,
(l) television listings, and
(m) letters to the editor,
but do not include covers, indices, tables of content, borders and duplicated or blank pages.
(2) For the purpose of the definition of "newspapers" in section 1 of the Act, advertising and promotional content includes
(a) all advertisements, promotional material and promotional articles, irrespective of who bears the cost for the publication of the advertisement, promotional material or promotional article,
(b) all material and articles paid for or sponsored by a person who is not an owner or publisher of the newspaper, and
(c) maps, charts, photographs, pictures and diagrams that are related to, or are a part of, the advertising and promotional content.
[en. B.C.Reg. 264/2000, s. 1; am. B.C. Reg. 439/2004, s. 1.]
2.30(1) The calculation of the content of a magazine or periodical for the purposes of the definitions of "magazines" and "periodicals" in section 1 of the Act must be made in the following manner:
(a) determine the area of all the pages of the publication;
(b) determine the area of the content described in section 2.28 (1) (d);
(c) subtract the area determined in paragraph (b) from the area determined in paragraph (a);
(d) determine the area of the technical, literary, editorial and pictorial content other than advertising and promotional content;
(e) calculate in percentage terms the proportion that the area determined under paragraph (d) is to the area that results from the calculation under paragraph (c).
(2) The calculation of the content of a newspaper for the purposes of the definition of "newspapers" in section 1 of the Act must be made in the following manner:
(a) determine the area of all the pages of the publication;
(b) determine the area of the content described in section 2.29 (1) (d);
(c) subtract the area determined in paragraph (b) from the area determined in paragraph (a);
(d) determine the area of the editorials, news and articles of local or common interest, other than advertising and promotional content;
(e) calculate in percentage terms the proportion that the area determined under paragraph (d) is to the area that results from the calculation under paragraph (c).
[en. B.C.Reg. 264/2000, s. 1.]
2.31"Vitamins and dietary supplements" means tangible personal property manufactured in liquid, powdered, granular, tablet, capsule, lozenge or pill form when purchased as dietary supplements or adjuncts for human consumption.
[en. B.C. Reg. 372/79, s. 2.]
2.32"Diabetic supplies" means syringes, needles, autolets, glucose monitoring units and diabetic testing materials purchased by or on behalf of a diabetic for his own use.
[en. B.C. Reg. 110/81.]
2.33"Ostomy supplies" means material, equipment and supplies
(a) designed and intended for use by persons who, consequent on surgery, are in the permanent condition of being able to dispose of their bodily wastes only through a surgically constructed bodily orifice, and
(b) purchased by or on behalf of those persons for their own use, but does not include such items as skin creams, deodorants, cleaning materials or any other products that by their general nature are generally used for other purposes or by other persons.
[en. B.C. Reg. 372/79, s. 2.]
2.34(1) Telephone services received at a coin operated telephone, where the services are paid for by coin at the time of using the services, are subject to tax as follows:
| Amount of Charge | Tax | |||||
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| Less than | $0.65 | 0¢ | ||||
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| $0.65 | to | 1.35 | 5¢ | |||
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| 1.40 | to | 2.05 | 10¢ | |||
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| 2.10 | to | 2.75 | 15¢ | |||
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| 2.80 | to | 3.45 | 20¢ | |||
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| 3.50 | to | 4.20 | 25¢ | |||
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| 4.25 | to | 4.90 | 30¢ | |||
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| 4.95 | to | 5.60 | 35¢ | |||
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| 5.65 | to | 6.35 | 40¢ | |||
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| 6.40 | to | 7.05 | 45¢ | |||
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| 7.10 | to | 7.75 | 50¢ | |||
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| 7.80 | to | 8.45 | 55¢ | |||
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| 8.50 | to | 9.20 | 60¢ | |||
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| 9.25 | to | 9.90 | 65¢ | |||
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| 9.95 | to | 10.60 | 70¢ | |||
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(2) Charges in excess of $10.60 shall be taxed in accordance with an extension of the table in subsection (1).
[en. B.C. Reg. 106/93, s. 2.]
2.36For the purposes of section 76 (1) (f) of the Act, "explosive supplies" means blasting agents, blasting supplies, and accessories such as blasting caps, boosters, plastic cap holders, electric starters, squibs, shunt connectors, safety fuse assemblies, igniter cord connectors, hot wire lighters, and primacord connectors and closing tubes.
[en. B.C. Reg. 187/89, s. 1; am. B.C. Reg. 242/2001, s. 1.]
2.37(1) In this section "primary aquaculture product" means an aquatic animal or aquatic plant grown or raised for sale but does not include a processed or manufactured product or an aquarium specimen.
(2) For the purpose of section 73 (c) of the Act, "bona fide aquaculturist" means a person carrying on an aquaculture business who has
(a) an aquaculture licence issued under section 13 (5) of the Fisheries Act, and
(b) a certificate valid for 12 months from its effective date issued by the Aquaculture and Commercial Fisheries Branch, Ministry of Agriculture and Fisheries, certifying that the person
(i) during the immediately preceding calendar year produced primary aquaculture products with a gross market value of production at the producer's place of production of not less than $7 500, or
(ii) is adhering to a development plan approved by the Aquaculture and Commercial Fisheries Branch containing
(A) a description of the type of primary aquaculture production that will occur, and
(B) an estimate that the gross market value of primary aquaculture production at the producer's place of production is expected by that person to exceed $7 500 in the calendar year of the approval of the development plan or in one of the 4 calendar years following that approval.
(3) Repealed. [B.C. Reg. 32/90.]
(4) For the purpose of section 73 (c) of the Act, the following tangible personal property is prescribed:
(a) declumping machines;
(b) washing and grading machinery and equipment;
(c) debyssing machines;
(d) seaweed and kelp harvesters;
(e) high pressure washers;
(f) pH meters;
(g) dissolved oxygen meters;
(h) temperature and salinity meters;
(i) temperature chart recorders;
(j) automatic analyzers for soil or water;
(k) microscopes and laboratory glassware;
(l) automatic feeders;
(m) chemicals and pharmaceuticals;
(n) seed collectors, seed bivalves, seed, eggs, smolts and fry;
(o) fabric and mesh;
(p) water filters;
(q) netting for cages and pens;
(r) auxiliary generators and pelton wheels;
(s) egg graders and incubators;
(u) fish feed;
(v) aluminum, galvanized steel, plastic, polyethylene and concrete floats;
(v.1) styrofoam, barrels, whole logs and other items used for flotation;
(w) rope, chain and cable;
(x) fish tanks;
(y) aeration equipment;
(z) alarm equipment to alert of changes in water conditions;
(aa) anti-foulants used on nets and boats;
(aa.1) ladder racks;
(aa.2) artificial lighting systems used in hatchery and nursery operations to promote plant growth, including replacement bulbs for such lighting systems;
(aa.3) tumblers for oyster grow-out operations;
(aa.4) aquacultural planting and harvesting machines and parts;
(aa.5) predator traps;
(aa.6) steam generators for cleaning hatcheries and nurseries;
(bb) booms for lifting nets out of the water;
(cc) centrifuges;
(dd) electric timing devices and controls for feeders and water flow;
(ee) fish tagging machines and tags;
(ff) float valves to regulate water pressure;
(gg) disease identification and monitoring kits;
(hh) kelp cleaning and processing machinery;
(ii) minerals, medications and nutrients for fish;
(jj) trays suspended from floats and used for growing oysters;
(kk) water conditioning and sterilizing equipment;
(ll) net pen units;
(mm) a boat not exceeding 20 m in length used solely for an aquaculture purpose;
(nn) a motor for a boat referred to in paragraph (mm);
(oo) parts for tangible personal property referred to in paragraphs (mm) and (nn);
(oo.1) a qualifying all-terrain vehicle that has an engine with a displacement of 200 cc or greater and that is equipped at the time of sale with a carrying rack, platform or cargo box;
(pp) bags and containers for transporting or packaging aquaculture products;
(qq) winches, hooks and grapnels for placing and retrieving aquaculture equipment;
(rr) polyethylene shellfish culture bags;
(ss) remote setting tanks used in the production of aquaculture products;
(tt) shackles and thimbles for use in joining ropes, cables and chains in mooring systems;
(uu) dip nets and dip net bags;
(vv) closed bag containment systems, including pumps and waste management equipment that are integrated into the systems;
(ww) pumps used to pump water into or out of fish enclosures;
(ww.1) artificial seaweed;
(ww.2) scallop ear hanging equipment, including ear hanging pins;
(ww.3) automated shellfish nursery systems and parts;
(ww.4) pearl nets, mussel socking and other netting used for shellfish seed and grow outs.
[en. B.C. Reg. 173/85, s. 1; am. B.C. Regs. 100/86; 79/87, s. 3; 240/87, s. 1; 24/88;
156/88; 32/90; 167/90; 374/90;
153/92, s. 2; 175/94, s. 2; 95/99, s. 2; 116/2000, s. 2; 55/2003, s. 2; 55/2004,
s. 3; 45/2005, s. 2; 36/2008, s.4.]
2.38(1) For the purposes of section 19 (1) of the Act and this section, "tangible personal property" means aircraft, railway rolling stock, vehicles, vessels, equipment, furnishings or fixtures.
(2) The depreciated value of tangible personal property shall be determined in accordance with the following formula:
| PP — [PP x d] |
where
PP = the purchase price of the property;
d = the depreciation determined as the aggregate of the following:
(a) for aircraft, 25% for each year or 2.0833% for each month;
(b) for railway rolling stock, 10% for each year or 0.8333% for each month;
(c) for vehicles, 30% for each year or 2.5% for each month;
(d) for vessels, 15% for each year or 1.25% for each month;
(e) for equipment, furnishings or fixtures not described in paragraph (a), (b), (c) or (d), 20% for each year or 1.667% for each month
for which the tangible personal property was used by the person liable to pay tax under the Act.
(3) Each item of equipment mounted on
(a) a vehicle,
(b) railway rolling stock, or
(c) a vessel
shall be classified for the purposes of subsection (2) as a separate item.
[en. B.C. Reg. 84/90.]
2.39For the purpose of section 12 (3) (a) of the Act, the prescribed number of days is
(a) 41 days for barge mounted cranes that have a lifting capacity of greater than 100 metric tonnes if those cranes are relieved, under the Vessel Duties Reduction or Removal Regulations (Canada), SOR/90-304, from federal customs duties, or
(b) 6 days for all other tangible personal property.
[en. B.C. Reg. 126/2001, s. 1.]
2.40(1) In this section:
"accommodation" means accommodation within the meaning of the Hotel Room Tax Act;
"highway" means a highway as defined in the Municipal Act;
"parking area" means, in respect of land, the portion of the land and any improvements on the land that are used, available or designed for the parking of motor vehicles;
"residential dwelling unit" has the same meaning as in the Greater Vancouver Transportation Authority Act.
(2) Repealed. [B.C. Reg. 104/2002, s. (b).]
(3) For the purposes of section 61 (5) (a) of the Act, "residential parking" means parking on a parking area that
(a) is located in or in close proximity to the building in which the person parking the vehicle resides, and
(b) is used by the person as the person's primary parking area while the person is at the person's residence.
(4) The following parking sites are prescribed for the purposes of section 61 (5) (b) of the Act:
(a) a single vehicle parking space on a public street where the purchase price for the parking right for the space is to be paid into a meter;
(b) a single vehicle parking space where
(i) the space is made available to a person purchasing accommodation for the period of accommodation purchased by that person, and
(ii) the purchase price for the parking right for the space is included, without being separately identified or negotiated, in the amount charged to that person for the accommodation;
(c) a single vehicle parking space where
(i) the parking right for the space is made available to a person as a result of that person purchasing or leasing space in a building that is located above or in close proximity to the parking space, and
(ii) the purchase price for the parking right for the space is included, without being separately identified or negotiated, in the price for the space in the building;
(d) a parking site at which a vehicle is parked solely because the condition of the vehicle is such that it cannot be driven safely;
(e) a parking site
(i) in respect of which a person has purchased a parking right for a period of not less than 28 consecutive days, and
(ii) at which a vehicle that is owned or leased by the person and that is operated solely in the course of the person's business, is parked when it is not being operated in the course of that business;
(f) a parking site in respect of which a person who is in the business of leasing vehicles as lessor has purchased a parking right that is exercised solely for the parking of some or all of the person's inventory of vehicles while they are not being leased.
[en. B.C. Reg. 329/93; am. B.C. Regs. 104/2002; 202/2003.]
2.41"Passenger vehicle" includes
(a) a truck that is or is smaller than a 3/4 ton truck,
(b) a van that is or is smaller than a 3/4 ton van,
(c) a station wagon as defined in the Motor Vehicle Act, and
(d) a motor cycle, as defined in the Motor Vehicle Act, with an engine capacity of more than 250 cc
but does not include
(e) a truck that is larger than a 3/4 ton truck,
(f) a van that is larger than a 3/4 ton van,
(g) a camperized van that is designed to be used primarily for accommodation during travel or recreation and that contains built-in sleeping facilities, a built-in stove and one or more of the following:
(i) a built-in sink;
(ii) a built-in refrigerator;
(iii) a built-in cooler,
(h) a motor home as defined in the Motor Vehicle Act,
(i) a bus as defined in the Motor Vehicle Act,
(j) an ambulance,
(k) a hearse, and
(l) a motor cycle, as defined in the Motor Vehicle Act, with an engine capacity of 250 cc or less.
[en. B.C. Reg. 369/93.]
2.42(1) In this section, "qualifying vehicle" means a motor vehicle that
(a) meets one of the following criteria:
(i) the vehicle has been manufactured or modified to facilitate the placing or transportation of a wheelchair in the vehicle without having to collapse the wheelchair;
(ii) the vehicle is equipped with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability, and
(b) has not, since being manufactured, modified or equipped as contemplated in paragraph (a), been acquired by a person at a retail sale or a retail lease.
(2) For the purposes of section 6 (1) and (3) of the Act, the purchase price of a qualifying vehicle that is acquired at a retail sale and on which tax applies shall be determined in accordance with subsection (3).
(3) If a qualifying vehicle is acquired at a retail sale, the purchase price of the vehicle is deemed to be
(a) the purchase price of that vehicle as defined in section 1 of the Act, less
(b) the portion of the purchase price that
(i) can reasonably be attributed to those special features or modifications of the vehicle the sole purpose for which is to
(A) facilitate the vehicle's use by, or the transportation of, an individual using a wheelchair, or
(B) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability, and
(ii) is shown separately on the invoice recording the sale.
(4) Subsections (2) and (3) do not apply when the qualifying vehicle is resold.
(5) For the purposes of section 20 (1) of the Act, the lease price or tax rate value of a qualifying vehicle that is acquired at a retail lease and on which tax applies shall be determined in accordance with subsection (6) if
(a) the lease is entered into after March 30, 1999, and
(b) the lease is for a period of 12 months or more.
(6) If a qualifying vehicle referred to in subsection (5) is acquired at a retail lease, the lease price or tax rate value of the vehicle is deemed to be
(a) the lease price as defined under section 1 of the Act or the tax rate value as defined under section 20 (2) of the Act, less
(b) the portion of the lease price or tax rate value that
(i) can reasonably be attributed to those special features or modifications of the vehicle the sole purpose for which is to
(A) facilitate the vehicle's use by, or the transportation of, an individual using a wheelchair, or
(B) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability, and
(ii) is shown separately on the lease agreement.
(7) Subsections (5) and (6) apply to
(a) all lease payments made by the lessee for the duration of the lease, and
(b) a variation or renewal of the lease for that same motor vehicle by the same lessee.
(8) If, at a later time, a lessee under a lease referred to in subsections (5) to (7) exercises an option under the lease agreement, or under an agreement for the variation or renewal of the lease, to purchase the motor vehicle, the vehicle is deemed, for the purposes of subsections (2) to (4), to be a qualifying vehicle.
(9) Subsections (5) to (8) do not apply to any subsequent leases of the motor vehicle to other lessees.
(10) Sellers and lessors of qualifying vehicles must retain the written record referred to in subsections (3) (b) (ii) and (6) (b) (ii) to substantiate the reduction in the purchase or lease price.
[en. B.C. Reg. 260/99, s. 2.]
2.42.1Where a passenger vehicle is
(a) acquired for business use, and
(b) modified by the addition of equipment or apparatus to enable the vehicle to be used for a specific business purpose and the modifications are not related to the operation of the vehicle as a vehicle,
the rate of tax determined by section 6 (3), 37 (2) or 20 (1) of the Act shall be based on what would have been the purchase price or tax rate value of the vehicle if the modifications referred to in paragraph (b) had not been made.
[en. B.C. Reg. 98/95, s. 1.]
2.45The following tangible personal property is prescribed for the purposes of paragraph (b) of the definition of "taxable service" in section 1 of the Act:
(a) tangible personal property that a vendor who is registered under the Act holds for lease or resale purposes;
(b) tangible personal property that is exempt from tax under the Act, other than the following:
(i) household goods and equipment referred to in section 3.12;
(ii) a vehicle referred to in section 3.12.1;
(iii) an aircraft referred to in section 3.12.2;
(iv) tangible personal property referred to in section 77 (d) and (e) of the Act;
(v) tangible personal property in respect of the purchase or lease of which no tax was payable under section 3.14 or 3.14.1;
(vi) a boat or travel trailer referred to in section 79 (3) of the Act;
(vii) tangible personal property exempt from tax under Division 13;
(c) an animal;
(d) a manufactured home that is a family residential dwelling unit;
(e) fixtures, other than
(i) travelling cranes and hoists that
(A) run on rails or tracks attached to a building, and
(B) are attached to rails or tracks by flanged wheels, or rest on rails or tracks by their own weight, and
(ii) fixtures, or parts of fixtures, that have been removed from the site at which they were installed or attached;
(f) the following tangible personal property if designed for household use:
(i) refrigerators;
(ii) stoves;
(iii) ovens;
(iv) clothes washers;
(v) clothes dryers;
(vi) dish washers;
(vii) freezers;
(viii) vacuums;
(ix) rug cleaners;
(x) rugs and carpets;
(xi) curtains and draperies;
(xii) sewing machines;
(g) clothing and footwear;
(h) a portable building that is exempt under section 3.30 (2);
(i) a multijurisdictional vehicle;
(j) a trailer that is used for interjurisdictional commercial purposes;
(k) software.
[en. B.C. Reg. 333/93; am. B.C. Regs. 98/95, s. 3; 548/95, s. 1; 116/2000, s. 3; 30/2002,
s. 2;
105/2002, s. 1; 305/2003, s. 1; 439/2004, s. 2; 32/2006, s. 1.]
2.46The following taxable services are prescribed for the purposes of section 42 (2) (a) of the Act:
(a) service provided by way of motor vehicle towing or battery boosting but not including battery recharging;
(a.1) service provided by way of motor vehicle roadside tire changing;
(b) service provided by way of a diagnosis, test, safety inspection or estimate when no installation, assembly, dismantling, adjustment, repair, restoration, reconditioning, refinishing or maintenance is done;
(c) service provided to or in respect of the person of an individual;
(c.1) services provided to install tangible personal property as part of a window display service;
(d) the erecting, constructing, assembling or dismantling of scaffolding, formwork, hoarding or other temporary protective coverings, construction cranes or temporary power or other utilities used in the construction, demolition, adjustment, repair, renovation, restoration or maintenance of real property or a fixture;
(e) service provided in respect of tangible personal property that was
(i) brought into the Province for the sole purpose of being installed, assembled, dismantled, repaired, adjusted, altered, restored, reconditioned, refinished or maintained, and
(ii) immediately after installation, assembly, dismantling, repairing, adjustment, alteration, restoration, reconditioning, refinishing or maintenance, transported outside the Province for use outside the Province;
(f) service provided to a motor vehicle referred to in section 3.13 (2) after the first sale referred to in that subsection but before the resale referred to in that subsection;
(g) cleaning services;
(h) Repealed. [B.C. Reg. 32/2006, s. 2.]
(i) service provided for the sole purpose of modifying a motor vehicle to adapt it to facilitate its use by, or the transportation of, an individual using a wheelchair.
(j) and (k) Repealed. [B.C. Reg. 32/2006, s. 2.]
[en. B.C. Reg. 333/93; am. B.C. Regs. 360/95; 52/98, s. 1; 260/99, s. 3; 116/2000, s. 4; 32/2006, s. 2; 33/2007, s. 1.]
2.47The following persons are prescribed for the purposes of section 42 (2) (b) of the Act:
(a) a person who resells the taxable service to another person if the ultimate purchaser of the taxable service pays tax under section 40 or 41 of the Act on the purchase price paid by that purchaser for the taxable service;
(b) a corporation purchasing a taxable service from a related corporation, as that term is defined in section 3.14.
[en. B.C. Reg. 333/93.]
2.48(1) In this section "band", "Indian" and "reserve" have the same meaning as in section 2 of the Indian Act (Canada).
(2) No tax is payable under section 40 of the Act in respect of a taxable service purchased by an Indian or a band if the whole of the taxable service is provided on a reserve.
[en. B.C. Reg. 333/93.]
2.49(1) In section 36 or 37 of the Act, "associate" includes an agent, partner, joint venturer, related individual and associated corporation.
(2) In subsection (1), "related individual" and "associated corporation" have the same meaning as in section 103 of the Act.
[en. B.C. Reg. 157/95.]
2.51For the purposes of section 112.2 (2) (c) of the Act, the following are prescribed:
(a) motor vehicles and trailers that are required to be registered under the Motor Vehicle Act;
(b) tangible personal property that is not subject to federal goods and services tax under sections 1 and 7 of Schedule VII to the Excise Tax Act (Canada).
[en. B.C. Reg. 285/99.]
2.52(1) Subject to subsection (2), the following fixtures are excluded from the definition of "tangible personal property" in section 1 of the Act:
(a) machinery, equipment or apparatus that is installed in or attached to a building, structure or land for the purpose of
(i) heating, air conditioning or lighting a building or structure,
(ii) sewage disposal for a building or structure, or
(iii) lifting persons or freight within a building or structure by elevator or escalator;
(b) machinery, equipment or apparatus that
(i) is of such a size that it must be constructed on the site where it is to be used,
(ii) by its nature or design, would normally be expected to remain on the site at which it is constructed for the useful life of the machinery, equipment or apparatus,
(iii) does not run on rails or tracks, or does not otherwise move around on or from the site at which it was constructed, and
(iv) cannot be moved from the site at which it is constructed without
(A) dismantling the machinery, equipment or apparatus, or
(B) dismantling or causing substantial damage to, the building or structure in which it is installed or to which it is attached.
(2) A fixture, or a part of a fixture, that, removed from the site at which it is installed or attached, is not excluded from the definition of "tangible personal property" while it is so removed.
[en. B.C. Reg. 264/2000, s. 2; am. B.C. Reg. 305/2003, s. 2.]
2.53For the purposes of section 11 (4.2) (c) of the Act, section 11 (4.1) of the Act does not apply to tangible personal property transferred as part of the distribution of a deceased's estate.
[en. B.C. Reg. 439/2004, s. 3.]
2.54A container used by a seller to deliver a product for sale is exempt from tax under section 8 of the Act unless
(a) the container is subject to a deposit, credit, penalty or replacement charge to encourage its return for reuse as a container,
(b) the seller retains an interest in the container after the sale of the product,
(c) the container, or a similar container, is required to be returned to the seller after the sale, or
(d) the product is sold in a jurisdiction where the container is subject to a regulatory or contractual scheme to recover the container for reuse by the seller or by other participants in the scheme.
[en. B.C. Reg. 439/2004, s. 4.]
2.55(1) "Short term rental vehicle" means a vehicle that, during the applicable vehicle licence year,
(a) is leased primarily for periods of 28 days or less, and
(b) is made available to the public for leasing referred to in paragraph (a).
(2) This section is retroactive to February 22, 2006.
[en. B.C. Reg. 107/2006.]
2.56 "Biodiesel fuel" means a fuel that is made up of mono-alkyl esters of long chain fatty acids derived from plant or animal matter.
[en. B.C. Reg. 148/2008, s. 1.]
| 1. | Section 33 (1) of R.S.B.C. 1979, c. 388 was repealed by S.B.C. 1985-32-11. |
Contents | Divisions 1-2 | Division 3 | Divisions 4-20
Copyright (c) Queen's Printer, Victoria, British Columbia, Canada