Part 1 — Interpretation
Division 1 — Definitions and Interpretation
1 In this Act:
(a) lodging in a hotel, motel, resort, boarding house, rooming house or bed and breakfast establishment, other than lodging excluded by regulation, and
(b) lodging in a prescribed dwelling;
"affixed machinery" means machinery, equipment or apparatus that is used directly in the manufacture, production, processing, storage, handling, packaging, display, transportation, transmission or distribution of tangible personal property or the provision of software or a service and is affixed to, or installed in, a building, a structure or land so that it ceases to be personal property at common law, but does not include the following:
(a) machinery, equipment or apparatus that is affixed to, or installed in, 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, for its useful life, on the site at which it is constructed,
(iii) does not run on rails or tracks, or does not otherwise move around on or from the site at which it is 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 to which it is affixed or in which it is installed;
(c) other prescribed machinery, equipment or apparatus;
"apparatus" means a complex machine or device designed to accomplish a specific purpose and consisting of an integrated assembly of parts each having a definite function;
"appraised value" means the appraised value, determined in accordance with the regulations, of a motor vehicle;
"assessment" includes reassessment;
"associated corporation" means a corporation that is associated with another corporation within the meaning of section 256 of the Income Tax Act (Canada);
"average wholesale value" means the average wholesale value, determined in accordance with the regulations, of a motor vehicle;
"band" has the same meaning as in section 2 of the Indian Act (Canada);
"BC resident" means a person who
(a) resides, ordinarily resides or carries on business in British Columbia, or
(b) enters British Columbia with the intention of residing or carrying on business in British Columbia;
"board member" means
(a) a member of a board of directors of a corporation, and
(b) except in sections 165 [claim for refund] and 233 [offence by corporation], a person who is deemed to be a board member of a corporation under section 209;
"boat" means a vessel or other craft that is designed for transporting or drawing on water persons or things, regardless of the method of propulsion or lack of method of propulsion;
"boiler" means a system that is intended for application
(a) in a hot water central space heating system, or
(b) in a hot water central space heating system that services a potable hot water system;
"collection agent" means
(a) a customs officer, and
(b) if an agreement is in force between the Canada Post Corporation and the government of Canada or an agent of the government of Canada providing for the collection of tax under Division 5 [Property Brought into British Columbia from Outside Canada] of Part 3 by that corporation, a postal agent;
"collector" means the following:
(b) a person who is required under section 169 (1) to (4), 170, 171, 172, 172.1, 172.3 or 172.4 to be registered under section 168 but who is not registered;
(c) a person referred to in section 169 (5) during the first month in which the person is a vendor and while the person is not a registrant;
"collector's return" means a return filed under section 186;
"conveyance" does not include a vehicle;
"customs officer" means an officer as defined in section 2 of the Customs Act (Canada) who is employed at a customs office in British Columbia;
"dedicated telecommunication service" means the right, whether exercised or not, to send from British Columbia or receive in British Columbia a telecommunication by using a circuit, a communications channel, a partial communications channel or any other means of sending or receiving a telecommunication that is dedicated to the exclusive use of the purchaser of the service;
"dedicated telecommunication system" means a circuit, a communications channel, a partial communications channel or any other means of sending or receiving a telecommunication that is dedicated to the exclusive use of a person as a result of that person having purchased the right to send from British Columbia or receive in British Columbia a telecommunication by that circuit, communications channel, partial communications channel or other means of sending or receiving a telecommunication;
"designated accommodation area" means an area designated by regulation under section 240 (1) (b);
"designated major event accommodation area" means an area designated by regulation under section 240.01 (1) (a);
"designated purchase price" means the purchase price of a motor vehicle, which purchase price would have, but for section 10.01 [purchase price of motor vehicles], been determined in accordance with section 9 [purchase price of tangible personal property];
"designated recipient" means the following:
(a) in relation to a designated accommodation area, the municipality, regional district or eligible entity designated by regulation for the purposes of the tax imposed under sections 123 (1), 123.2 (3) and 123.3 (3) in the designated accommodation area;
(b) in relation to a designated major event accommodation area, the municipality, regional district or eligible entity designated by regulation for the purposes of the tax imposed under sections 123.02 (1), 123.2 (3.2) and 123.3 (3.2) in the designated major event accommodation area;
"direct seller" means a person who
(a) does not regularly make retail sales of exclusive products in British Columbia from an established commercial premises, and
(b) sells exclusive products primarily to independent sales contractors;
"director" means a person designated by the minister to administer this Act;
"electronic device" means a device by which a person may
(a) send, receive, download, view or access a telecommunication, or
"eligible charity" means
(a) a registered charity, or
(b) a corporation that
(i) is a society, as defined in the Societies Act, and
(ii) is a member of the British Columbia Association of Healthcare Auxiliaries;
"eligible entity" means the following:
(a) an entity that
(i) is a not-for-profit business association,
(ii) has a place of business in a designated accommodation area, and
(iii) actively engages in tourism marketing, programs or projects in the designated accommodation area;
(b) an entity that meets the prescribed qualifications;
"eligible tangible personal property" means tangible personal property other than the following:
(d.1) a vapour product;
(d.2) a fossil fuel combustion system;
(e) other prescribed tangible personal property;
"eligible taxable service" means a taxable service other than accommodation, legal services, a telecommunication service or an online marketplace service;
"energy product" means the following:
(b) fuel oil, other than kerosene, used for the purposes of heating, cooling or raising steam;
(c) propane in a vaporized form delivered
(i) by a public utility, as defined in the Utilities Commission Act,
(iii) to purchasers at the place at which the propane will be used;
(d) other prescribed tangible personal property;
"entry date" , in relation to tangible personal property, means the date on which the tangible personal property is first brought or sent into or delivered in British Columbia;
"e-substance" means a solid, liquid or gas
(a) that is designed for use in an e-vaping device,
(b) that, on being heated, produces a vapour, and
(c) that may or may not contain nicotine,
but does not include cannabis within the meaning of the Cannabis Control and Licensing Act other than cannabis that is in liquid form;
"e-vaping device" means
(a) a product or device containing an electronic or battery-powered heating element capable of vapourizing an e-substance for inhalation or release into the air, and
(b) a prescribed product or device similar in nature or use to a product or device described in paragraph (a),
but does not include a product or device described in paragraph (a) that is prescribed;
"exclusive product" means tangible personal property that
(a) is acquired, manufactured or produced by a direct seller, and
(b) is primarily offered to a purchaser at a retail sale by an independent sales contractor of the direct seller,
but does not include liquor, tobacco, a vehicle, a boat, an aircraft, a manufactured building, a vapour product or a fossil fuel combustion system;
"facilitate" , in relation to an online marketplace seller's sale, provision or lease through an online marketplace, includes facilitation through an agent, partner, joint venturer or associated corporation or other indirect facilitation;
"fair market value" means the following:
(a) in relation to tangible personal property other than a boat or a modified motor vehicle, the price at which the legal and beneficial interest in the tangible personal property would, if unencumbered, be conveyed by a willing seller acting in good faith to a willing buyer acting in good faith in an arm's length retail sale in the open market and that must be determined
(i) in a manner that includes any charges, costs or expenses referred to in section 10 (2) (e) and (f) [original purchase price of tangible personal property], and
(ii) for the purposes of sections 49 and 100, in a manner that also includes any costs or expenses referred to in section 10 (2) (f) that were incurred by the person who provided the gift;
(a.1) in relation to a boat, the price at which the legal and beneficial interest in the boat and any property, other than prescribed property, that, at or before the time that title to the boat passes, is, or is intended to be, attached to, stored in or used in connection with the operation of the boat, would, if unencumbered, be conveyed by a willing seller acting in good faith to a willing buyer acting in good faith in an arm's length retail sale in the open market and that must be determined
(i) in a manner that includes any charges, costs or expenses referred to in section 10 (2) (e) and (f) [original purchase price of tangible personal property] that were incurred in relation to the boat and the property, and
(ii) for the purposes of sections 49 and 100, in a manner that also includes any costs or expenses referred to in section 10 (2) (f) that were incurred in relation to the boat and the property and were incurred by the person who provided the gift;
(a.2) in relation to a modified motor vehicle, the price of the modified motor vehicle as otherwise would be determined under paragraph (a), if that paragraph were applicable, less the portion of that price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to
(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability;
(b) in relation to software, the price at which the legal and beneficial interest in the software would, if unencumbered, be conveyed or provided by a willing seller acting in good faith to a willing buyer acting in good faith in an arm's length retail sale in the open market;
(c) in relation to a taxable service, the price at which the legal and beneficial interest in the taxable service would, if unencumbered, be provided by a willing seller acting in good faith to a willing buyer acting in good faith in an arm's length retail sale in the open market;
(d) in relation to tangible personal property that is leased for a certain period of time, the price at which the right to use that tangible personal property, for that amount of time, would be provided by a willing lessor acting in good faith to a willing lessee acting in good faith in an arm's length lease in the open market;
"First Nation individual" means an individual
(a) who is an Indian, as defined in the Indian Act (Canada), and
(b) whose property is exempt from taxation under section 87 of the Indian Act (Canada) or under a provision of a final agreement equivalent to that section;
"fleet licensing date" , in respect of vehicles licensed in a calendar year as part of a fleet, means the first date in that calendar year that the fleet vehicles are licensed as such;
"fossil fuel combustion system" means a system, including any parts or components included as part of the system on the initial purchase of the system, that may rely on, in whole or in part, combustion of coal, kerosene, heavy fuel oil, heating oil, natural gas or propane, and that is
(a) designed, in whole or in part, for indoor use and is
(i) a central forced air furnace, unit heater, fireplace, boiler or similar system,
(ii) an air conditioner or similar system, or
(iii) a storage water heater, instantaneous water heater or similar system, or
(b) a system prescribed for the purposes of this definition,
but does not include a heat pump or a system prescribed for the purpose of exclusion from this definition;
"fuel oil" means the following:
(a) renewable diesel fuel, as defined in Schedule 1 of the Carbon Tax Act;
(b) any liquid fuel containing any derivative of coal, petroleum or natural gas, other than the following:
(v) pentanes plus, as defined in Schedule 1 of the Carbon Tax Act;
"heat pump" means a system prescribed for the purposes of this definition;
"heating oil" means a substance that is a distillate of crude oil and that has a viscosity of not greater than 14 centistokes at 50°C, but does not include butane, ethane, gas liquids, jet fuel, naphtha, propane, pentanes plus or refinery gas;
"heavy fuel oil" means a substance that is a distillate or a residual of crude oil and that has a viscosity of greater than 14 centistokes at 50°C;
"improvement to real property" does not include affixed machinery;
"independent sales contractor" , in relation to a direct seller, means an individual who
(a) has a right to purchase exclusive products from the direct seller or from another independent sales contractor of the direct seller for the purpose of resale,
(b) is not an agent or employee of the direct seller,
(c) purchases exclusive products referred to in paragraph (a) for resale or for the individual's own use or consumption, and
(d) sells or offers to sell the exclusive products to a purchaser only
(i) temporarily at an established business premises,
(ii) at premises that are not a business premises, or
(iii) at the individual's private residence;
" infrastructure as a service " includes access to computational services or the right to access computational services, including computing or processing capacity and electronic storage;
"lease" , except in section 33 (2) [when consideration becomes due], means an agreement under which a person is given a right to use tangible personal property, but does not include the following:
(a) an agreement under which the person supplying the tangible personal property supplies a person to operate the property;
(b) the leasing of furnishings if
(i) the furnishings are leased under an agreement to rent a house, apartment or other residential accommodation, and
(ii) the rent payments under the agreement are not divided into separate amounts for the accommodation and the furnishings;
(c) a right to use tangible personal property that is supplied with the purchase of accommodation if there is no separate price for the right to use the tangible personal property;
(d) a right to use tangible personal property that, in prescribed circumstances, is merely incidental to an agreement for the right to use real property, or to an agreement for the provision of services that are not subject to tax under this Act;
(e) a right to use laundry machines, car wash vacuum cleaners and wands, arcade machines, video terminals, jukeboxes, claw merchandise machines, slot machines and similar equipment by or through which payment is made;
(f) a right to use garbage bins, compost bins or similar receptacles that are provided for disposal services;
"lease price" means the lease price under Division 2 [Purchase Price and Lease Price];
"legal services" means
(a) services that come within the meaning of the practice of law under the Legal Profession Act,
(b) services described in section 18 of the Notaries Act, and
(c) legally related services prescribed as legal services,
but does not include services provided by a person to the person's employer in the course of employment;
"lessee" , except in section 33 (2) [when consideration becomes due], means a person who leases, in or outside British Columbia, tangible personal property that
(a) is for use or is used by the person in British Columbia,
(b) is for use or is used in British Columbia by another person at the first person's expense,
(c) is for use or is used in British Columbia by a principal for whom the first person acts as agent, or
(d) is for use or is used in British Columbia by another person at the expense of a principal for whom the first person acts as agent;
"lessor" means a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person,
(a) who, in the ordinary course of the person's business, leases or offers to lease tangible personal property to a lessee, and
(b) who does one or more of the following:
(i) carries on business in British Columbia;
(ii) enters into leases in British Columbia with a lessee;
(iii) leases, to a lessee or any other person referred to in the definition of "lessee", tangible personal property that is in British Columbia at the time the lease is entered into;
(iv) transfers possession of or delivers the tangible personal property to a lessee, or any other person referred to in the definition of "lessee", in British Columbia;
"licensing date" , in respect of a vehicle that is licensed as part of a fleet, means the fleet licensing date;
"liquor permit" means a permit of a prescribed class of permits issued under the Liquor Control and Licensing Act;
"manufactured building" means a manufactured mobile home, a manufactured modular home or a portable building;
"manufactured mobile home" means
(a) a mobile home manufactured to Canadian Standards Association Standard Z240, or
(b) any other mobile home that is similar in design and construction to a mobile home constructed to Canadian Standards Association Standard Z240,
if the home is in all essential features completely constructed before delivery from the factory, but does not include the following:
(c) a recreational vehicle;
(d) a travel trailer, including a Park Model travel trailer manufactured to Canadian Standards Association Standard Z240;
(e) a slide-on camper, a chassis-mounted camper or other similar camper;
(f) a prescribed structure, vehicle or component of a vehicle used for a prescribed use;
"manufactured modular home" means
(a) a modular home manufactured to Canadian Standards Association Standard A277, or
(b) any other modular home built to a standard required by the National Building Code of Canada and qualifying for Canada Mortgage and Housing Corporation financing,
if each module is in all essential features completely constructed before delivery from the factory;
"meal" does not include a prescribed meal;
"modified business vehicle" means a passenger vehicle, other than a multijurisdictional vehicle,
(a) that, for business use, is brought or sent into British Columbia, delivered in British Columbia, purchased or leased, and
(b) that is modified by the addition of equipment or apparatus that
(i) enables the vehicle to be used for a specific business purpose, and
(ii) is not related to the operation of the vehicle as a vehicle;
"modified motor vehicle" means a motor vehicle, other than a multijurisdictional vehicle, that
(a) is manufactured or modified to facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
(b) is equipped with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability;
"month" means a calendar month;
"motor vehicle" has the same meaning as in the Motor Vehicle Act;
"multijurisdictional vehicle" means a vehicle in respect of which tax is payable under section 69 (1);
"non-resident" means a person who does not reside, ordinarily reside or carry on business in British Columbia and who
(a) owns real property in British Columbia, or
(b) leases, as lessee, real property in British Columbia if the term of the lease, including the cumulative total of all options and rights to extend or renew that lease, is at least 5 years;
"non-taxable component" means property, software or a service that, if purchased separately from a taxable component, would not be subject to tax under this Act or would be exempt from tax under this Act;
"online marketplace facilitator" means the following persons:
(i) operates, owns or controls, or jointly operates, owns or controls, an online marketplace,
(ii) facilitates through the online marketplace an online marketplace seller's
(A) retail sale, provision or lease of tangible personal property, or
(B) retail sale or provision of software or services other than legal services, and
(iii) collects payment in respect of the sales, provisions or leases referred to in subparagraph (ii) (A) and (B);
(b) a prescribed person who is involved in
(i) the operation, ownership or control of an online marketplace, or
(ii) the facilitation of sales, provisions or leases referred to in paragraph (a) (ii) (A) and (B) through the online marketplace;
"online marketplace seller" means a person who, through an online marketplace operated, owned or controlled by one or more online marketplace facilitators,
(a) sells, provides or leases tangible personal property, or
(b) sells or provides software or services other than legal services;
"online marketplace service" means an online marketplace service described under section 6.1 [online marketplace services];
"original lease price" , in relation to tangible personal property, means the lease price of the tangible personal property under section 13;
"original purchase price" means the following:
(a) in relation to a passenger vehicle other than a modified business vehicle or a modified motor vehicle that is a passenger vehicle, the purchase price of the passenger vehicle under section 10.1 (1);
(a.1) in relation to a modified business vehicle, the purchase price of the modified business vehicle under section 10.1 (2);
(a.2) in relation to a modified motor vehicle that is a passenger vehicle, the purchase price of the modified motor vehicle under section 10.1 (3);
(b) in relation to software, the purchase price of the software under section 15;
(c) in relation to a taxable service, the purchase price of the taxable service under section 18 [related service], 19 [accommodation], 20 [legal services], 21 [telecommunication service] or 21.1 [online marketplace service];
"parents' advisory council" means a parents' advisory council established under section 8 of the School Act, or under section 8 of that Act as it applies under section 166.26 of that Act;
"passenger vehicle" means
(a) a motor vehicle designed primarily as a means of transport for individuals, other than a motor vehicle excluded by regulation, and
(b) a prescribed vehicle;
"portable building" means a building that
(a) is in all essential features completely constructed before delivery, and
(b) is designed to be moved from location to location as a whole building without being self-propelled,
including a portable floating structure, but does not include the following:
(c) a manufactured mobile home;
(d) a manufactured modular home;
(e) a building that is principally designed for use as a building ancillary to a residence;
(f) a prescribed building;
"portable floating structure" means a floating structure that
(a) is not designed as a means of transportation or to be self-propelled, and
(b) is sold as a unit consisting of
(i) a building that covers most of the surface of the platform or barge referred to in subparagraph (ii), and
(ii) a platform or barge, the primary purpose of which is the flotation of the building;
"postal agent" means the Canada Post Corporation established under the Canada Post Corporation Act and its officers, employees and agents;
"prepaid purchase card" means a card, written certificate or other voucher that is redeemable for a future purchase or lease of tangible personal property, or for a future purchase of software or a taxable service, and includes a gift card and gift certificate;
"promotional distribution" means the provision by a person to another person of promotional material for which
(a) the purchase price paid by the person providing the promotional material exceeds the amount of the payment specifically made for that promotional material by the person to whom it is provided, or
(b) a purchase price is not specifically charged to and required to be paid by the person to whom that promotional material is provided;
"promotional distributor" means a person who provides, by way of promotional distribution to another person, promotional material;
"promotional material" means tangible personal property, software or a telecommunication service that is provided for one or more of the following purposes:
(a) to describe, or to promote or encourage the purchase, use or consumption of, tangible personal property, software, services or real property;
(b) to provide or distribute to a person a catalogue, directory, listing or compilation of persons, places, prices, services, commodities or businesses in respect of the purchase, use or consumption of tangible personal property, software, services or real property;
(c) a prescribed purpose,
but does not include a vehicle, boat or aircraft that is provided for one or more of the purposes referred to in paragraphs (a) to (c);
"promotional sale" means the provision of promotional material as described in paragraph (a) of the definition of "promotional distribution";
"prototype" means the first full-scale functional form of a new type or a new construction of tangible personal property, but does not include software or prescribed tangible personal property;
"purchase price" means the purchase price under Division 2 [Purchase Price and Lease Price];
"purchaser" means the following:
(a) in relation to tangible personal property, a person who acquires tangible personal property at a sale
(i) for the person's own use or consumption,
(ii) for use or consumption by another person at the expense of the person acquiring the property,
(iii) for use or consumption by a principal for whom the person acquiring the property acts as agent, or
(iv) for use or consumption by another person at the expense of a principal for whom the person acquiring the property acts as agent;
(b) in relation to software, a person who agrees to pay or is otherwise obliged to pay consideration for software
(i) provided to the person for the person's own use or benefit,
(ii) provided to another person for that person's use or benefit at the expense of the person who agrees to pay or is otherwise obliged to pay consideration for the software,
(iii) provided to a principal for whom the person acts as agent for the use or benefit of that principal, or
(iv) provided to another person for that person's use or benefit at the expense of a principal for whom the person who agrees to pay or is otherwise obliged to pay consideration for the software acts as agent;
(c) in relation to a related service, legal services, a telecommunication service or an online marketplace service, a person who agrees to pay or is otherwise obliged to pay consideration for a related service, legal services, a telecommunication service or an online marketplace service
(i) provided to the person for the person's own use or benefit,
(ii) provided to another recipient for that recipient's use or benefit at the person's expense,
(iii) provided to a principal for whom the person acts as agent for the use or benefit of that principal, or
(iv) provided to another recipient for that recipient's use or benefit at the expense of a principal for whom the person acts as agent;
(d) in relation to accommodation, a person who agrees to pay or is otherwise obliged to pay consideration for accommodation
(i) provided to the person for the person's own use or benefit,
(ii) provided to another recipient for that recipient's use or benefit at the person's expense,
(iii) provided to a principal for whom the person acts as agent for the use or benefit of that principal,
(iv) provided to another recipient for that recipient's use or benefit at the expense of a principal for whom the person acts as agent, or
(v) if the person is a tourism agent and the accommodation is for inclusion in a tourism service provided or to be provided by the tourism agent,
but does not include a person when the person acquires, or agrees to pay or is otherwise obliged to pay consideration for, a prepaid purchase card;
"registered charity" has the same meaning as in section 248 (1) of the Income Tax Act (Canada);
"registrant" , except when used in relation to a registrant under Part IX of the Excise Tax Act, means a person who is registered under section 168 and whose registration is not suspended or cancelled;
"registration number" means a registration number issued under section 168 (3);
"related individual" has the same meaning as in the Property Transfer Tax Act;
"related service" , except in the definition of "legal services", means any service provided to tangible personal property or any service provided to install tangible personal property, but does not include the following services:
(a) a service provided to install tangible personal property that will become affixed machinery or an improvement to real property on installation;
(b) a service provided by a person to the person's employer in the course of employment;
(c) a service provided to manufacture tangible personal property that is fundamentally different from the tangible personal property from which it was manufactured;
(d) a service provided to software, or to install software, that is subject to tax or is exempt from tax imposed under Part 3 [Taxes in Relation to Tangible Personal Property];
"reporting period" , in relation to a collector or in relation to a person who enters into an agreement with the director under section 32, means the period specified by the director;
"resident taxpayer" means an individual who
(a) resides, ordinarily resides or carries on business in British Columbia, and
(b) brings or sends into British Columbia, or receives delivery of in British Columbia, tangible personal property for use or consumption
(i) by the individual,
(ii) by another individual at the first individual's expense,
(iii) by another individual for whom the first individual acts as agent, or
(iv) by another individual at the expense of a principal for whom the first individual acts as agent;
"retail sale" means the following:
(a) in relation to tangible personal property, a sale of tangible personal property to a purchaser for purposes of use or consumption and not for resale;
(b) in relation to software, a sale of software to a purchaser for purposes of use or benefit and not for resale;
(c) in relation to a taxable service, a sale of the taxable service to a purchaser for purposes of use or benefit and not for resale;
"reusable container" means
(a) a container in which a product is packaged or delivered, or
(b) a pallet on which a product is packaged or delivered,
and that is capable of being returned and reused;
"sale" includes the following:
(a) a conditional sale;
(b) a sale on credit or for which the price is payable by instalments;
(e) a transfer, conditional or otherwise, of title to or possession of tangible personal property under a contract;
(f) a delivery of tangible personal property at a price or other consideration;
(g) a transfer of ownership of, title to or possession of tangible personal property
(i) given as security, by foreclosure or by repossession under lien note or conditional sale contract, whether voluntary or otherwise, or by order of a court, or by any other means by which security may be realized, or
(ii) in the process of winding up, liquidating or dissolving a corporation;
(h) a provision, by way of promotional distribution, of promotional material;
(i) a provision of software at a price or other consideration;
(j) a provision of a taxable service at a price or other consideration,
but does not include the following:
(k) the provision of tangible personal property, software or a telecommunication service , other than prescribed software or a prescribed telecommunication service, that, in prescribed circumstances, is merely incidental to a contract for the provision of services that are not subject to tax under this Act;
(l) the provision of tangible personal property by a contractor for the purposes of fulfilling a contract under which the contractor is required to supply and affix, or install, affixed machinery or improvements to real property;
(m) except in prescribed circumstances, the provision by a registered charity, or a person acting on behalf of a registered charity, of tangible personal property of nominal value as a gift in return for a donation, all of which is provided to the registered charity;
(n) the provision of tangible personal property under an agreement for the purchase of accommodation if
(i) the fundamental and overriding objective of the agreement is the purchase of the accommodation and not the acquisition of the tangible personal property,
(ii) there is no separate purchase price for the tangible personal property, and
(iii) the total consideration payable for the accommodation, including the tangible personal property provided, is the same as, or only marginally different from, what would be the total consideration payable for the accommodation if the tangible personal property were not provided;
(o) the provision of a paper invoice to the person being invoiced;
"short term rental vehicle" means a multijurisdictional vehicle that, during a vehicle licence period,
(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);
"small seller" means a person
(a) who is located in British Columbia,
(b) who sells eligible tangible personal property or software or provides taxable services at a sale in British Columbia,
(b.1) who does not sell, in the ordinary course of business, vehicles, aircraft, boats, vapour products, fossil fuel combustion systems, tobacco or other tangible personal property prescribed for the purposes of paragraph (e) of the definition of "eligible tangible personal property",
(b.2) who does not sell liquor, other than under a liquor permit or by auction,
(b.3) who does not sell cannabis within the meaning of the Cannabis Control and Licensing Act,
(b.4) who in the previous 12 months has not knowingly sold eligible tangible personal property or software at a sale other than a retail sale,
(c) who does not regularly
(i) make retail sales of eligible tangible personal property or software in British Columbia from an established commercial premises, or
(ii) provide a taxable service in British Columbia from an established commercial premises,
(d) who does not maintain an established business premises in British Columbia,
(e) whose gross revenue in the previous 12 months from all retail sales of eligible tangible personal property and software and all provisions of a taxable service is $10 000 or less,
(f) whose reasonable estimate of gross revenue in the 12 months after the 12 months referred to in paragraph (e) from all retail sales of eligible tangible personal property and software and all provisions of a taxable service is $10 000 or less,
(g) who is not any of the following:
(ii) an independent sales contractor;
(iii) a contractor who, for the purposes of fulfilling a contract under which the contractor is required to supply and affix, or install, affixed machinery or improvements to real property, purchases at a sale in British Columbia, brings or sends into British Columbia or receives delivery of in British Columbia tangible personal property;
(iv) a vendor within the meaning of paragraph (d) of the definition of "vendor";
(v) an online marketplace facilitator, and
(h) who is not registered under section 168 and is not required under section 169, 170 or 171 to be registered under section 168;
"soda beverage" means
(a) a carbonated or other effervescent beverage that contains sugar, another natural sweetener or an artificial sweetener, and
(b) a prescribed beverage or food made with a beverage,
but does not include
(d) dealcoholized beer, sparkling wine or cider, if the beverage contains 1% or less alcohol by volume, or
(e) a prescribed beverage;
" software " includes the following:
( a ) software that is delivered or accessed by any means;
( b ) the right, whether exercised or not, to use software that is delivered or accessed by any means;
( c ) coded instructions or a right to use coded instructions, whether exercised or not, designed to cause an electronic device to perform a task;
( d ) infrastructure as a service;
( e ) software as a service;
( f ) an application programming interface;
( g ) the right to receive modifications to or new versions of software if modifications or new versions become available, whether exercised or not, and to which modifications or versions section 15 (2) (h) does not apply;
" software as a service " includes software or the right to use software when possession of the software is maintained by the provider of the software or another person other than the person to whom the software is being provided;
"substantially" means more than 90%;
"tangible personal property" means the following:
(a) personal property that can be seen, weighed, measured, felt or touched, or that is in any other way perceptible to the senses, and includes natural or manufactured gas;
(d) affixed machinery;
(e) an improvement to real property or part of an improvement to real property that is removed from the site at which it is affixed or installed, while it is removed from that site;
"tax" , in relation to tax under this Act, includes, except in section 199 [assessment if amount not paid or remitted or if excess deduction or refund],
(a) an amount a person must pay to the government under section 187 (2) [certificate required for bulk transaction], and
(b) an amount for which a person is personally liable to the government under section 222 (4) [responsibility of person having control of property];
"taxable component" means tangible personal property, software or a taxable service that would be subject to tax under this Act if purchased separately from other property or services;
"taxable service" means any of the following:
(a) services described in section 116 (2) (b) [tax if contract for property conversion related to purchase] that are provided under the contract referred to in that provision;
(b) services described in section 117 (2) (b) [tax if contract for modification of purchased property] that are provided under the contract referred to in section 117 (2) (a) (i) or (ii);
(c) a related service;
(e) legal services;
(f) a telecommunication service;
(g) an online marketplace service;
"taxpayer return" means a taxpayer return under section 193;
"telecommunication" means signs, signals, writing, images, sound or intelligence of any nature;
"telecommunication service" means any of the following:
(a) the right, whether exercised or not, to utilize a telecommunication system to send or receive a telecommunication by means of an electronic device that is ordinarily situated in British Columbia;
(b) the utilization of a telecommunication system to send or receive a telecommunication by means of an electronic device that is ordinarily situated in British Columbia;
(c) a dedicated telecommunication service;
(d) the right, whether exercised or not, to download, view or access, by utilizing a telecommunication system, one or more of the following telecommunications by means of an electronic device that is ordinarily situated in British Columbia:
(i) an audio book;
(ii) an audio program;
(v) a television program, motion picture or other video;
"telecommunication system" means a wire, cable, radio, optical or other electromagnetic system, or a similar technical system, for the transmission, emission or reception of a telecommunication;
"tobacco" means tobacco and tobacco products in any form in which they may be consumed by a purchaser, and includes snuff and raw leaf tobacco;
"tourism agent" means a person who
(a) purchases accommodation from a vendor, and
(b) for payment, makes all or any part of that accommodation available for use by one or more persons as part of a tourism service;
"trailer" has the same meaning as in the Motor Vehicle Act;
(a) in relation to tangible personal property, includes the following:
(i) the exercise of any right or power over tangible personal property incidental to the ownership of it, other than the sale of the property;
(ii) the leasing by a person of tangible personal property to another person;
(iii) the storing, keeping or retaining of tangible personal property for any purpose;
(iv) the provision of tangible personal property by way of promotional distribution;
(v) the utilization of tangible personal property by the person to whom the tangible personal property is provided by way of promotional distribution;
(vi) the employment or utilization of tangible personal property by its owner, an employee of that owner or an independent contractor retained by that owner, in the course of carrying out work or performing services for another person;
(vii) the consumption, employment or utilization of tangible personal property by a person in the course of providing a service;
(viii) the consumption, employment or utilization of tangible personal property for the purposes of fulfilling a contract for the supply and installation of affixed machinery or improvements to real property;
(ix) the provision by a registered charity of tangible personal property of nominal value as a gift in return for a donation,
but does not include the following:
(x) the exercise of a right or power over or the storing, keeping or retaining of tangible personal property that was brought or sent into or delivered in British Columbia for the sole purpose of subsequently transporting it out of British Columbia for use outside British Columbia;
(xi) the exercise of a right or power over or the storing, keeping or retaining of tangible personal property, other than reusable containers, that was brought or sent into or delivered in British Columbia for the sole purpose of being processed, fabricated or manufactured into, or attached to or incorporated into, other tangible personal property that is to be transported outside British Columbia for use solely outside British Columbia other than for the purpose of fulfilling a contract for the supply and installation of affixed machinery or improvements to real property situated outside British Columbia;
(xii) the storing, keeping or retaining of tangible personal property that was brought or sent into or delivered in British Columbia for the sole purpose of being repaired and, after repair, being transported outside British Columbia for use outside British Columbia;
(xiii) the storing, keeping or retaining of tangible personal property for the sole purpose of resale,
(b) in relation to software, includes the following:
( i ) the sending, receiving, downloading, viewing or accessing of software by any means, including
( A ) if possession of the software is maintained by the provider of the software or another person other than the person to whom the software is being provided, or
( B ) if the software is accessed directly or indirectly, including on, through or with other software or electronic devices;
(ii) the exercise of any right or power over software incidental to the ownership of it;
(iii) the storing, keeping or retaining of software for any purpose;
( iv ) the holding of a right described in the definition of "software";
(v) the provision of software by way of promotional distribution;
(vi) the utilization of software by the person to whom the software is provided by way of promotional distribution;
(vii) the employment or utilization of software by its owner, an employee of that owner or an independent contractor retained by that owner, in the course of carrying out work or performing services for another person;
(viii) the employment or utilization of software by a person in the course of providing a service,
(c) in relation to a taxable service, includes the employment or utilization of a taxable service by a person in the course of providing a service,
(d) in relation to a related service, includes the provision by a person of a related service to another person,
(e) in relation to accommodation, includes the following:
(i) the exercise of any right or power over accommodation incidental to the ownership of it, other than the sale of the accommodation;
(ii) the employment or utilization of accommodation by its owner, an employee of that owner or an independent contractor retained by that owner, in the course of carrying out work or performing services for another person,
(f) in relation to a telecommunication service, includes the following:
(i) the sending, receiving, downloading, viewing or accessing of a telecommunication by any means, including if possession of the telecommunication, telecommunication system or telecommunication service is maintained by the provider of the telecommunication service or another person;
(ii) in relation to paragraph (d) of the definition of "telecommunication service", the exercise of any right or power over the right to send, receive, download, view or access a telecommunication incidental to the right;
(iii) the provision by a person of a telecommunication service to another person;
(iv) the storing, keeping or retaining of a telecommunication or telecommunication service for any purpose;
(v) the holding of a right to send, receive, download, view or access a telecommunication;
(v.1) the provision of a telecommunication service by way of promotional distribution;
(v.2) the utilization of a telecommunication service by the person to whom the telecommunication service is provided by way of promotional distribution;
(v.3) the utilization of, or the holding of a right to utilize, a telecommunication system;
(vi) the employment or utilization of a telecommunication service by its owner, an employee of that owner or an independent contractor retained by that owner, in the course of carrying out work or performing services for another person, and
(g) in relation to online marketplace services, includes the employment or utilization of an online marketplace service by an online marketplace seller for the purpose of
(i) selling, providing or leasing tangible personal property through an online marketplace, or
(ii) selling or providing software or services, other than legal services, through an online marketplace;
"user" means the following:
(a) a person who utilizes in British Columbia tangible personal property
(i) for the person's own use or consumption,
(ii) for the use or consumption of another person at the expense of the person utilizing the property,
(iii) for the use or consumption of a principal for whom the person utilizing the property acts as agent, or
(iv) for the use or consumption of another person at the expense of a principal for whom the person utilizing the property acts as agent;
(b) a person who utilizes in British Columbia software
(i) for the person's own use or benefit,
(ii) for the use or benefit of another person at the expense of the person utilizing the software,
(iii) for the use or benefit of a principal for whom the person utilizing the software acts as agent, or
(iv) for the use or benefit of another person at the expense of a principal for whom the person utilizing the software acts as agent;
(c) a promotional distributor who provides promotional material by way of promotional distribution;
(d) a person who utilizes in British Columbia accommodation
(i) for the person's own use or benefit,
(ii) for the use or benefit of another person at the expense of the person utilizing the accommodation,
(iii) for the use or benefit of a principal for whom the person utilizing the accommodation acts as agent, or
(iv) for the use or benefit of another person at the expense of a principal for whom the person utilizing the accommodation acts as agent;
"vapour product" means any of the following:
(a) an e-vaping device;
(b) an e-substance;
(c) a cartridge, part or accessory for an e-vaping device,
but does not include a heated tobacco product, as defined in the Tobacco Tax Act;
"vehicle" has the same meaning as in the Motor Vehicle Act;
"vehicle licence period" , in respect of a vehicle, means the period beginning on a date on which a licence is issued for the vehicle and ending on the expiry date for the licence established on that licensing date;
"vendor" means the following:
(a) in relation to tangible personal property, a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person, who, in the ordinary course of the person's business, in British Columbia, sells, offers to sell, provides or offers to provide tangible personal property to a purchaser at a retail sale in British Columbia, but does not include
(i) a small seller, or
(ii) an independent sales contractor, but only in relation to the sale of exclusive products to a purchaser at a retail sale in British Columbia;
(b) in relation to software, a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person, who, in the ordinary course of the person's business, in British Columbia, sells, offers to sell, provides or offers to provide software to a purchaser at a retail sale in British Columbia, but does not include a small seller;
(c) in relation to a taxable service other than accommodation, a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person, who, in the ordinary course of the person's business, in British Columbia, sells, offers to sell, provides or offers to provide a taxable service to a purchaser at a retail sale in British Columbia, but does not include a small seller;
(d) in relation to accommodation, a person, including an assignee, liquidator, administrator, receiver, receiver manager, trustee or similar person, who sells, offers to sell, provides or offers to provide accommodation in British Columbia to a purchaser at a retail sale, but does not include a tourism agent;
"zero-emission vehicle" has the same meaning as in the Zero-Emission Vehicles Act.
2 For the purposes of this Act, any of the following is proof, in the absence of evidence to the contrary, that an individual resides in British Columbia:
(a) the receipt by the individual of a grant under section 2 of the Home Owner Grant Act;
(b) the receipt by a person of a grant in respect of the individual's residence and for the individual's benefit under section 3, 4 or 5 of the Home Owner Grant Act;
(c) the enrolment of the individual as a beneficiary under the medical services plan continued under the Medicare Protection Act.
3 (1) For the purposes of this Act, a person who, for the use or consumption by another person, acquires at a sale, leases as lessee, utilizes, brings or sends into British Columbia, or receives delivery of in British Columbia, tangible personal property
(a) is deemed to have done so at the first person's expense, or
(b) if the first person acts on behalf of or as an agent for a principal, is deemed to have done so at the expense of the principal,
unless the other person acquires the tangible personal property at a sale or is given the right to use the tangible personal property under a lease.
(2) For the purposes of this Act, a person who, for the use or benefit of another person, agrees to pay or is otherwise obliged to pay consideration for software or a taxable service
(a) is deemed to have done so at the first person's expense, or
(b) if the first person acts on behalf of or as an agent for a principal, is deemed to have done so at the expense of the principal,
unless the other person agrees to pay or is otherwise obliged to pay consideration for the software or taxable service.
4 (1) For the purposes of the definition of "sale", the director may determine that a transaction in relation to tangible personal property was in place of a transfer of title, exchange or barter.
(2) If the director makes a determination under subsection (1), for the purposes of the definition of "sale", the transaction is deemed to be a transfer of possession of the tangible personal property under a contract.
4.1 For the purposes of this Act, the redemption of a prepaid purchase card for a purchase or lease of tangible personal property, or for a purchase of software or a taxable service, constitutes the payment of consideration, in full or in part, for the purchase or lease.
5 For the purposes of this Act, a person is deemed to be carrying on business in British Columbia if
(a) the person's name, or any name under which the person carries on business, is listed in a telephone directory
(i) for any part of British Columbia, and
(ii) in which an address or telephone number in British Columbia is given for the person,
(b) the person's name, or any name under which the person carries on business, appears or is announced in any advertisement in which an address or telephone number in British Columbia is given for the person, or
(c) the person has, in British Columbia,
(i) employees or other representatives, or
(ii) a warehouse, office or place of business.
6 For the purposes of this Act, a person is deemed to use tangible personal property or software in the course of the person's business if
(a) the tangible personal property or software is used
(i) by another person at the first person's expense,
(ii) by a principal for whom the first person acts as agent, or
(iii) by another person at the expense of a principal for whom the first person acts as agent, and
(b) the use by the other person referred to in paragraph (a) is intended to assist the business of the first person referred to in that paragraph.
6.1 (1) For the purposes of this Act, an online marketplace service is any service described in subsection (2) that is
(a) provided by an online marketplace facilitator, or by an agent, partner, joint venturer or associated corporation of the online marketplace facilitator, to an online marketplace seller, and
(i) an online marketplace seller's sale, provision or lease of tangible personal property, software or services, other than legal services, or
(ii) an online marketplace seller's offer to sell, provide or lease tangible personal property, software or services, other than legal services,
through an online marketplace operated, owned or controlled or jointly operated, owned or controlled by the online marketplace facilitator.
(2) For the purposes of subsection (1), the following services are online marketplace services:
(a) the listing of tangible personal property, software or services, other than legal services, for sale, lease or provision, as applicable;
(b) advertising or promotion;
(c) customer service;
(e) the fulfillment of orders or bookings;
(f) the collection or facilitation of payment, either directly or indirectly, or transmission of the payment to the online marketplace seller;
(g) accepting or assisting with cancellations, changes, returns or exchanges of tangible personal property, software or services, other than legal services;
(h) other services to facilitate an online marketplace seller's sale, provision or lease of tangible personal property, or sale or provision of software or services, other than legal services.
7 (1) The tax imposed under this Act must be
(a) calculated separately on every sale or lease of tangible personal property or every sale of software or a taxable service, and
(b) computed to the nearest cent, with 1/2 cent counted as one cent.
(2) For the purposes of subsection (1) (a), if 2 or more items of tangible personal property are sold or leased on the same occasion or as part of one transaction and the items are subject to tax imposed under this Act at the same rate, the total of the sales or leases is deemed to be one sale or lease.
(3) For the purposes of subsection (1) (a), if 2 or more items of software are sold on the same occasion or as part of one transaction and the items are subject to tax imposed under this Act at the same rate, the total of the sales is deemed to be one sale.
(4) For the purposes of subsection (1) (a), if 2 or more taxable services are sold on the same occasion or as part of one transaction and the taxable services are subject to tax imposed under this Act at the same rate, the total of the sales is deemed to be one sale.
8 (1) If there is more than one purchaser of tangible personal property, software or a taxable service subject to tax under this Act, each purchaser is jointly and severally liable for the tax.
(2) If there is more than one lessee of tangible personal property subject to tax under this Act, each lessee is jointly and severally liable for the tax.
8.1 If a person acts as agent of a principal who is a registrant, a reference to the person's registration number is a reference to the registration number of the principal.
Division 2 — Purchase Price and Lease Price
9 For the purposes of this Act, the purchase price of tangible personal property is as follows:
(a) subject to paragraphs (b) to (f), the purchase price of the tangible personal property under section 10 [original purchase price of tangible personal property];
(b) subject to paragraphs (c) to (f), if section 22 (1) [reduced purchase price] applies in respect of the purchase, the purchase price of the tangible personal property under that section;
(c) subject to paragraphs (d) to (f), if section 23 [purchase price if coupon accepted] applies in respect of the purchase, the purchase price of the tangible personal property under that section;
(d) subject to paragraphs (d.1) to (f), if section 24 [purchase price if trade-in allowed on purchase of tangible personal property] applies in respect of the sale, the purchase price of the tangible personal property under that section;
(d.1) subject to paragraphs (d.2) to (f), if section 26 [purchase price if bundled purchase] applies in respect of the tangible personal property, the purchase price of the tangible personal property under that section;
(d.2) subject to paragraphs (e) and (f), if section 16 [purchase price of promotional material acquired or received by promotional distribution] applies in respect of the tangible personal property, the purchase price of the tangible personal property under that section;
(e) subject to paragraph (f), if section 25 [depreciated purchase price of tangible personal property] applies in respect of the tangible personal property, the purchase price of the tangible personal property under that section;
(f) if the tangible personal property is a modified motor vehicle, the purchase price of the modified motor vehicle under paragraphs (a) to (e) less that portion of the price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to
(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability.
10 (1) For the purposes of this Act and subject to this section, the purchase price of tangible personal property is equal to the total value of the consideration that the seller or person from whom the tangible personal property passes accepts as the price or on account of the price of the tangible personal property covered by the sale.
(2) Without limiting subsection (1), for the purposes of this Act, the purchase price of tangible personal property includes the following:
(a) a price in money accepted by the seller or person from whom the tangible personal property passes as the price or on account of the price of the tangible personal property covered by the sale;
(b) the value of services accepted by the seller or person from whom the tangible personal property passes as the price or on account of the price of the tangible personal property covered by the sale;
(c) the value of the tangible personal property or software exchanged or acquired by the seller or person from whom the tangible personal property passes as the price or on account of the price of the tangible personal property covered by the sale;
(d) in the case of tangible personal property that is repossessed, the value of the tangible personal property;
(e) any charges for
(i) transportation or delivery of the tangible personal property sold, or
(ii) interest, finance, service, customs and excise charges in relation to the tangible personal property sold
that are incurred at or before the time that title to the tangible personal property covered by the sale passes under that sale, whether or not those charges are shown separately on any record of the sale, but does not include interest charges on a conditional sale contract if the amount of those charges is segregated on the record of sale or is billed separately to the purchaser, and is payable over the term of the contract;
(f) if the tangible personal property is purchased, manufactured, processed or otherwise acquired outside British Columbia and subsequently brought or sent into or received in British Columbia for use or consumption in British Columbia, the costs and expenses incurred by the user, or by a person who is not a BC resident and who brought or sent into British Columbia, or received delivery of in British Columbia, the tangible personal property, before the use of the tangible personal property in British Columbia, including
(i) costs and expenses for materials, labour and other manufacturing and processing costs and expenses, and
(ii) costs and expenses for service, customs, excise and transportation;
(f.1) in relation to the purchase of a boat, the total value of the consideration that is payable by the purchaser for any property that, at or before the time that title to the boat covered by the sale passes under that sale, is, or is intended to be, attached to, stored in or used in connection with the operation of the boat, whether or not shown separately on any record of the sale or billed separately;
(g) in relation to the purchase of ready-mixed concrete that is to be delivered by or on behalf of the seller to the place where the purchaser intends to use the ready-mixed concrete, the total value of the consideration that is payable by the purchaser to have the ready-mixed concrete delivered to that place;
(h) any charge, including a royalty or licence fee, relating to
(i) the use of the tangible personal property, or
(ii) the use of knowledge required to use the tangible personal property,
whether incurred before, at or after the time that title to the tangible personal property covered by the sale passes under that sale;
(i) any charge relating to a warranty made with respect to the tangible personal property, or any charge relating to the maintenance of or service to the tangible personal property, that the purchaser must pay or agree to pay in order to obtain title to the tangible personal property covered by the sale, whether or not those charges are shown separately on any record of the sale or billed separately;
(j) any tax imposed under the Tobacco Tax Act, whether or not shown separately on any record of sale or billed separately.
(3) The purchase price of tangible personal property determined in accordance with subsection (2) (f) does not include taxes imposed under Part IX of the Excise Tax Act.
(4) The purchase price of tangible personal property does not include taxes imposed under the Select Luxury Items Tax Act (Canada).
10.01 (1) Despite section 9, unless this section does not apply under subsection (4) of this section, the purchase price of a motor vehicle, for the purposes of this Act, is determined in accordance with this section.
(2) Subject to subsection (3), if the average wholesale value of a motor vehicle is greater than the designated purchase price, the purchase price of the motor vehicle is the average wholesale value.
(3) If, at the time an application is made for the registration of the motor vehicle under the vehicle registration legislation,
(a) a person provides, to the Insurance Corporation of British Columbia, the appraised value in a form and containing information acceptable to the director, and
(b) the appraised value and the designated purchase price are each less than the average wholesale value,
then the purchase price is the greater of the appraised value and the designated purchase price.
(4) This section does not apply in relation to the following:
(a) a motor vehicle if the average wholesale value cannot be determined in accordance with the regulations;
(b) a motor vehicle if the designated purchase price is equal to or greater than the average wholesale value;
(c) a modified business vehicle;
(d) a modified motor vehicle;
(e) a motor vehicle that is subject to the application of section 24 [purchase price if trade-in allowed on purchase of tangible personal property];
(f) a motor vehicle if tax is not paid or payable, in relation to the purchase of the motor vehicle, to the Insurance Corporation of British Columbia under this Act;
(g) a multijurisdictional vehicle;
(h) a motor vehicle purchased from a registrant that must levy and collect tax, in relation to the purchase of the motor vehicle, under section 179 (1) [collection and remittance of tax by collector] of this Act;
(i) a motor vehicle acquired at a sale in Canada that is a taxable supply by a registrant under Part IX of the Excise Tax Act.
10.1 (1) For the purposes of paragraph (a) of the definition of "original purchase price", the purchase price of a passenger vehicle, other than a modified business vehicle or a modified motor vehicle that is a passenger vehicle, is as follows:
(a) subject to paragraphs (b) and (c), the purchase price of the passenger vehicle under section 10 [original purchase price of tangible personal property];
(b) subject to paragraph (c), if section 22 (1) [reduced purchase price] applies in respect of the purchase, the purchase price of the passenger vehicle under that section;
(c) if section 23 [purchase price if coupon accepted] applies in respect of the purchase, the purchase price of the passenger vehicle under that section;
(d) despite paragraphs (a) to (c) and subject to paragraphs (e) and (f), if the average wholesale value is greater than the purchase price determined under paragraphs (a) to (c), the purchase price is the average wholesale value;
(e) despite paragraphs (a) to (c) and subject to paragraph (f), if, at the time an application is made for the registration of the passenger vehicle under the vehicle registration legislation,
(i) a person provides, to the Insurance Corporation of British Columbia, the appraised value in a form and containing information acceptable to the director, and
(ii) the appraised value and the purchase price under paragraph (a), (b) or (c) are each less than the average wholesale value,
then the purchase price is the greater of the appraised value and the purchase price under paragraph (a), (b) or (c);
(f) paragraphs (d) and (e) do not apply in relation to a passenger vehicle described under section 10.01 (4).
(2) For the purposes of paragraph (a.1) of the definition of "original purchase price", the purchase price of a modified business vehicle is as follows:
(a) subject to paragraphs (b) and (c), the purchase price of the modified business vehicle under section 10 [original purchase price of tangible personal property] less the portion of that purchase price that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle";
(b) subject to paragraph (c), if section 22 (1) [reduced purchase price] applies in respect of the purchase, the purchase price of the modified business vehicle under that section less the portion of that purchase price that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle";
(c) if section 23 [purchase price if coupon accepted] applies in respect of the purchase, the purchase price of the modified business vehicle under that section less the portion of that purchase price that can reasonably be attributed to the modifications referred to in paragraph (b) of the definition of "modified business vehicle".
(3) For the purposes of paragraph (a.2) of the definition of "original purchase price", the purchase price of a modified motor vehicle that is a passenger vehicle is as follows:
(a) subject to paragraphs (b) and (c), the purchase price of the modified motor vehicle under section 10 [original purchase price of tangible personal property] less the portion of that purchase price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to
(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability;
(b) subject to paragraph (c), if section 22 (1) [reduced purchase price] applies in respect of the purchase, the purchase price of the modified motor vehicle under that section less the portion of that purchase price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to
(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability;
(c) if section 23 [purchase price if coupon accepted] applies in respect of the purchase, the purchase price of the modified motor vehicle under that section less the portion of that purchase price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to
(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability.
11 (1) Despite sections 9 and 10, for the purposes of section 80 (2), the purchase price of tangible personal property is equal to the greater of the following:
(a) the purchase price payable by the contractor for the tangible personal property;
(b) the purchase price of the tangible personal property set out in the agreement referred to in section 79 (1) (c) or (2) (c).
(2) Despite sections 9 and 10, for the purposes of section 80.3 (2), the purchase price of tangible personal property is equal to the greater of the following:
(a) the purchase price payable by the contractor for the tangible personal property;
(b) the purchase price of the tangible personal property set out in the agreement referred to in section 80.2 (1) (d).
(3) Despite sections 9 and 10, for the purposes of section 80.6 (2), the purchase price of tangible personal property is equal to the greater of the following:
(a) the purchase price payable by the contractor for the tangible personal property;
(b) the purchase price of the tangible personal property set out in the agreement referred to in section 80.5 (6) (a).
12 For the purposes of this Act, the lease price of tangible personal property is as follows:
(a) subject to paragraphs (b) to (e), the lease price of the tangible personal property under section 13;
(b) subject to paragraphs (c) to (e), if section 22 (2) [reduced lease price] applies in respect of the lease, the lease price of the tangible personal property under that section;
(c) subject to paragraphs (d) and (e), if section 23 [lease price if coupon accepted] applies in respect of the lease, the lease price of the tangible personal property under that section;
(d) if the tangible personal property is a modified motor vehicle that is leased, at the time the lease is entered into, for a period of one year or more, the lease price of the modified motor vehicle under paragraphs (a) to (c) and (e) less that portion of the price that can reasonably be attributed to those special features or modifications of the vehicle for which the sole purpose is to
(i) facilitate the use of the vehicle by, or the transportation of, an individual using a wheelchair, or
(ii) equip the vehicle with an auxiliary driving control that facilitates the operation of the vehicle by an individual with a disability;
(e) if section 26.2 [lease price if bundled lease] applies in respect of the lease, the lease price of the tangible personal property under that section.
13 (1) For the purposes of this Act and subject to this section, the lease price of tangible personal property is equal to the total value of the consideration accepted by the person leasing the tangible personal property to the lessee for the right to use the tangible personal property.
(2) Without limiting subsection (1), for the purposes of this Act, the lease price of tangible personal property includes the following:
(a) any payment or consideration or part of a payment or consideration that is, or is expressed to be, a licence fee or royalty fee;
(b) any payment or consideration, in addition to those made for rental periods, by a lessee to a person granting a lease for the right to use the tangible personal property, including a down payment;
(c) any payment or consideration, including a membership fee, that is in addition to payments or consideration for rental periods, a substantial benefit of which is a reduction in the lease price of the tangible personal property;
(d) any payment or consideration, or part of a payment or consideration, that is based or calculated on a measure of the use made by the lessee of the tangible personal property;
(e) if the tangible personal property is leased outside British Columbia and subsequently brought or sent into or received in British Columbia for use in British Columbia, the charges to the lessee for customs, excise, transportation, service and other similar costs incurred by the lessee before the lessee uses the tangible personal property in British Columbia;
(f) in respect of a transaction that is in part a lease of tangible personal property under which the lessee is given the right or authority to exhibit a motion picture to others, the total value of the consideration that
(i) is paid by the lessee to the person with whom the exhibitor entered into the transaction, and
(ii) is not otherwise included under this section in the lease price of the tangible personal property;
(g) any payment or consideration, or part of a payment or consideration, relating to
(i) a warranty made with respect to the tangible personal property, or
(ii) the maintenance of or service to the tangible personal property
that must be paid under the lease and that is not otherwise included under this section in the lease price of the tangible personal property.
(3) If an amount of a payment, consideration or charge referred to in subsection (1) or (2) is not attributable to a rental period under a lease, the amount is to be attributed equally across all rental periods under the lease for the purposes of the following sections:
(a) section 41 [tax if leased property used in British Columbia during rental period];
(b) section 45 [refund for leased property used outside British Columbia];
(c) section 61 [tax if sale and lease-back of conveyance];
(d) section 61.1 [tax if sale and lease-back of conveyance for which tax paid under former Act];
(e) section 62 [tax if leased conveyance used in British Columbia];
(f) section 82.01 [tax if leased property used for new purpose].
(4) The lease price of tangible personal property determined in accordance with subsection (2) (e) does not include taxes imposed under Part IX of the Excise Tax Act.
(5) The lease price of tangible personal property does not include taxes imposed under the Select Luxury Items Tax Act (Canada).
14 For the purposes of this Act, the purchase price of software is as follows:
(a) subject to paragraphs (b) to (e), the purchase price of the software under section 15;
(b) subject to paragraphs (c) to (e), if section 22 (3) [reduced purchase price] applies in respect of the purchase, the purchase price of the software under that section;
(c) subject to paragraphs (d) and (e), if section 23 [purchase price if coupon accepted] applies in respect of the purchase, the purchase price of the software under that section;
(d) subject to paragraph (e), if section 26 [purchase price if bundled purchase] applies in respect of the software, the purchase price of the software under that section;
(e) if section 16 [purchase price of promotional material acquired or received by promotional distribution] applies in respect of the software, the purchase price of the software under that section.
15 (1) For the purposes of this Act, the purchase price of software is equal to the total value of the consideration accepted by the seller or person from whom the software is acquired as the price or on account of the price of the software.
(2) Without limiting subsection (1), for the purposes of this Act, the purchase price of software includes the following accepted by the seller or person from whom the software is acquired as the price or on account of the price of the software:
(a) a price in money;
(b) the value of services rendered;
(c) the value of the software or tangible personal property exchanged or acquired by the seller or person from whom the software passes as the price or on account of the price of the software covered by the sale;
(c.1) in the case of software that is repossessed, the value of the software;
(d) any charge, including a royalty or licence fee, relating to
(i) the use of the software, or
(ii) the use of knowledge required to use the software,
whether incurred before or after the time that the software is acquired;
(e) any payment or consideration or part of a payment or consideration that is, or is expressed to be, a down payment;
(f) any payment or consideration, including a membership fee, a substantial benefit of which is a reduction in the purchase price of the software;
(g) any payment or consideration, or part of a payment or consideration, that is based or calculated on a measure of the use made of the software;
(h) any charge relating to a warranty made with respect to the software, or any charge relating to the maintenance of or service to the software, that the purchaser must pay or agree to pay in order to obtain the software covered by the sale, whether or not those charges are shown separately on any record of the sale or billed separately.
16 (0.1) In this section, "initial price" means the following:
(a) in relation to tangible personal property, the purchase price of the tangible personal property under section 9 (a) to (d.1);
(b) in relation to software, the purchase price of the software under section 14 (a) to (d);
(c) in relation to a telecommunication service, the purchase price of the telecommunication service under section 17 (a) to (d).
(1) For the purposes of this Act, in relation to promotional material that is provided by way of promotional sale by a promotional distributor, the promotional distributor's purchase price of the promotional material is equal to the amount by which the initial price of the promotional material paid by the promotional distributor exceeds the amount of consideration specifically provided for the promotional material by the person to whom that promotional material is provided.
(2) For the purposes of this Act, in relation to promotional material that is received by way of promotional sale, the recipient's purchase price of the promotional material is equal to the amount of any consideration specifically provided for the promotional material by the person to whom that promotional material is provided.
17 For the purposes of this Act, the purchase price of a taxable service is as follows:
(a) subject to paragraphs (b) to (e), the purchase price of the taxable service under section 18 [related service], 19 [accommodation], 20 [legal services], 21 [telecommunication service] or 21.1 [online marketplace service];
(b) subject to paragraphs (c) to (e), if section 22 (4) [reduced purchase price] applies in respect of the purchase, the purchase price of the taxable service under that section;
(c) subject to paragraphs (d) and (e), if section 23 [purchase price if coupon accepted] applies in respect of the purchase, the purchase price of the taxable service under that section;
(d) subject to paragraph (e), if section 26 [purchase price if bundled purchase] applies in respect of the taxable service, the purchase price of the taxable service under that section;
(e) if section 16 [purchase price of telecommunication service acquired or received by promotional distribution] applies in respect of the telecommunication service, the purchase price of the telecommunication service under that section.
18 (1) For the purposes of this Act, the purchase price of a related service is equal to the total value of the consideration accepted by the seller of the related service or person from whom the related service is acquired as the price or on account of the price of the related service.
(2) Without limiting subsection (1), for the purposes of this Act, the purchase price of a related service includes a price in money and the value of services rendered.
19 (1) For the purposes of this Act, the purchase price of accommodation is equal to the total value of the consideration accepted by the seller of the accommodation or person from whom the accommodation is acquired as the price or on account of the price of the accommodation.
(2) Without limiting subsection (1), for the purposes of this Act, the purchase price of accommodation includes the following accepted by the seller of the accommodation or person from whom the accommodation is acquired as the price or on account of the price of the accommodation:
(a) a price in money;
(b) the value of services rendered.
(3) Despite subsection (1), if accommodation is purchased as part of a combination of accommodation, meals and other services purchased for a single price, for the purposes of this Act, the purchase price of the accommodation is the amount attributed to the purchase of the accommodation in accordance with the regulations.
20 (1) For the purposes of this Act, the purchase price of legal services is equal to the total value of the consideration provided by the purchaser for the provision of the legal services.
(2) Without limiting subsection (1), for the purposes of this Act, the purchase price of legal services includes
(a) the fees and charges, other than those prescribed as excluded,
(b) disbursements for legal research or secretarial and other support services, and
(c) other prescribed disbursements
that are billed or otherwise charged to a purchaser for or in relation to the legal services.
21 (1) For the purposes of this Act, the purchase price of a telecommunication service is equal to the total value of the consideration accepted by the seller or person from whom the telecommunication service is acquired as the price or on account of the price of the telecommunication service.
(2) Without limiting subsection (1), for the purposes of this Act, the purchase price of a telecommunication service includes the following:
(a) sign-up charges;
(b) access charges;
(c) airtime charges;
(d) usage charges;
(e) service charges;
(f) any charge, including a royalty or licence fee, relating to
(i) the use of the telecommunication service, or
(ii) the use of knowledge required to use the telecommunication service,
whether incurred before or after the time that the telecommunication service is acquired;
(g) in respect of a transaction that is in part an acquisition of the right or authority to exhibit a motion picture to others, the total value of the consideration that
(i) is paid to the person with whom the exhibitor entered into the transaction, and
(ii) is not otherwise included under this section in the purchase price of the telecommunication service.
21.1 (1) For the purposes of this Act, the purchase price of an online marketplace service is equal to the total value of the consideration accepted by the online marketplace facilitator or person from whom the online marketplace service is acquired as the price or on account of the price of the online marketplace service.
(2) Without limiting subsection (1), the purchase price of an online marketplace service includes the following accepted by the online marketplace facilitator or person from whom the online marketplace service is acquired as the price or on account of the price of the online marketplace service:
(a) a price in money;
(b) the value of services rendered.
22 (1) If, at or before the time of sale,
(a) a seller offers to a purchaser a reduction in the purchase price of the tangible personal property under section 9 (a), and
(b) the conditions of the reduction, if any, have been met by the purchaser,
for the purposes of this Act, the purchase price of the tangible personal property is equal to the purchase price of the tangible personal property under section 9 (a) less the amount of the reduction provided by the seller.
(2) If, at or before the time a lease is entered into,
(a) a person offers to a lessee a reduction in the original lease price of tangible personal property, and
(b) the conditions of the reduction, if any, have been met by the lessee,
for the purposes of this Act, the lease price of the tangible personal property is equal to the original lease price of the tangible personal property less the amount of the reduction provided by the person.
(3) If, at or before the time of sale,
(a) a seller offers to a purchaser a reduction in the original purchase price of software, and
(b) the conditions of the reduction, if any, have been met by the purchaser,
for the purposes of this Act, the purchase price of the software is equal to the original purchase price of the software less the amount of the reduction provided by the seller.
(4) If, at or before the time of sale,
(a) a seller offers to a purchaser a reduction in the original purchase price of a taxable service, and
(b) the conditions of the reduction, if any, have been met by the purchaser,
for the purposes of this Act, the purchase price of the taxable service is equal to the original purchase price of the taxable service less the amount of the reduction provided by the seller.
23 (1) In this section:
"coupon" does not include a gift card or gift certificate;
"initial price" means the following:
(a) in relation to a purchase of tangible personal property, the purchase price of the tangible personal property under section 9 (a) or (b);
(b) in relation to a lease of tangible personal property, the lease price of the tangible personal property under section 12 (a) or (b);
(c) in relation to software, the purchase price of the software under section 14 (a) or (b);
(d) in relation to a taxable service, the purchase price of the taxable service under section 17 (a) or (b).
(2) If a seller or a person leasing tangible personal property to a lessee accepts, as consideration for a purchase or lease of tangible personal property or a purchase of software or a taxable service, a rebate offer or coupon that entitles the purchaser or lessee to a reduction in the price of the purchase or lease of the tangible personal property or the price of the software or taxable service equal to an amount specified in or provided for by the rebate offer or coupon, and the seller or the person leasing tangible personal property can reasonably expect to be paid an amount for the acceptance of the rebate offer or the redemption of the coupon by another person, for the purposes of this Act,
(a) the purchase price of the tangible personal property, software or taxable service is equal to the initial price of the tangible personal property, software or taxable service as if the rebate offer or coupon were not accepted, and
(b) the lease price of the tangible personal property is equal to the initial price for the lease of the tangible personal property as if the rebate offer or coupon were not accepted.
(3) Despite subsection (2), if a seller accepts, as consideration for a purchase of a motor vehicle, a rebate offer or coupon from the manufacturer of the motor vehicle that entitles the purchaser to a reduction in the price of the motor vehicle equal to an amount specified in or provided for by the rebate offer or coupon, for the purposes of this Act, the purchase price of the motor vehicle is equal to the initial price of the motor vehicle less the amount specified in or provided for by the rebate offer or coupon.
(4) If a seller or a person leasing tangible personal property to a lessee accepts, as consideration for a purchase or lease of tangible personal property or a purchase of software or a taxable service, a rebate offer or coupon that entitles the purchaser or lessee to a reduction in the price of the purchase or lease of the tangible personal property or the price of the software or taxable service equal to an amount specified in or provided for by the rebate offer or coupon, and the seller or the person leasing tangible personal property to the lessee can reasonably expect not to be paid an amount for the acceptance of the rebate offer or the redemption of the coupon by another person, for the purposes of this Act,
(a) the purchase price of the tangible personal property, software or taxable service is equal to the initial price of the tangible personal property, software or taxable service less the amount specified in or provided for by the rebate offer or coupon, and
(b) the lease price of the tangible personal property is equal to the initial price of the tangible personal property less the amount specified in or provided for by the rebate offer or coupon.
24 (1) In this section:
"applicable tax" means a tax imposed in relation to tangible personal property under any of the following:
(d) section 165 (2), 212.1 or 218.1 or Division IV.1 of Part IX of the Excise Tax Act, in respect of British Columbia as a participating province under Part IX of that Act;
"initial price" , in relation to tangible personal property, means the purchase price of the tangible personal property under section 9 (a) to (c).
(2) Subsection (3) does not apply if the tangible personal property sold or the tangible personal property accepted on account of the property sold is a multijurisdictional vehicle.
(3) If, in relation to a sale in British Columbia of tangible personal property, tangible personal property on which the purchaser has previously paid an applicable tax or that was exempt from an applicable tax is accepted at the time of sale by the seller as consideration on account of the price of the tangible personal property sold, for the purposes of this Act, the purchase price of the tangible personal property sold is the amount equal to the initial price of the tangible personal property sold less the amount of the credit allowed for the tangible personal property accepted on account of the price of the tangible personal property sold.
(4) If a motor vehicle on which a person referred to in section 49 (5) [tax if tangible personal property brought into British Columbia for use] has previously paid an applicable tax or that was exempt from an applicable tax is accepted at the time of sale of a motor vehicle to which that section applies by the seller as consideration on account of the price of the motor vehicle sold, for the purposes of section 49 (7.1) or (8), the purchase price of the motor vehicle sold is the amount equal to the initial price of the motor vehicle sold less the amount of the credit allowed for the motor vehicle accepted on account of the price of the motor vehicle sold.
25 (1) Subject to subsection (3), this section applies in respect of prescribed tangible personal property that becomes subject to tax under any of the following sections:
(a) section 49 [tax if tangible personal property brought into British Columbia for use];
(a.1) section 50 [tax on registration of vehicle brought into British Columbia];
(b) section 51 [tax if tangible personal property brought into British Columbia for temporary use];
(b.1) section 51.1 [tax if tangible personal property no longer for temporary use];
(c) section 52 [tax if tangible personal property brought into British Columbia by non-residents];
(d) section 63 [tax if conveyance brought into and used in British Columbia];
(e) [Repealed 2013-1-151.]
(f) section 72 [tax if vehicle ceases to be multijurisdictional];
(f.1) section 72.1 [tax if transferred vehicle ceases to be multijurisdictional];
(f.2) section 80.4 [tax if change in use of tangible personal property used to improve real property];
(g) section 82 [tax if property used for new purpose];
(g.1) section 82.1 [tax on parts or material if property containing parts or material used for new purpose];
(g.2) section 82.3 [tax if change in use of vehicle, boat or aircraft exempt from tax under Consumption Tax Rebate and Transition Act];
(h) section 83 [tax if change in use of property acquired for lease];
(i) section 84 [tax if change in use of resulting tangible personal property];
(j) section 85 [tax if change in use of prototype];
(k) section 86 [tax if change in use of property for which refund received under taxation agreement].
(2) For the purposes of this Act, the purchase price of the prescribed tangible personal property to which this section applies is the greater of the following amounts:
(a) the depreciated value, determined in accordance with the regulations, of the prescribed tangible personal property,
(i) in the case of section 49, 50, 51, 52 or 63, on the entry date of the tangible personal property,
(ii) in the case of section 51.1, on the date the tangible personal property is used or allowed to be used in British Columbia for a purpose other than for temporary use,
(iii) in the case of section 72 or 72.1, on the date the vehicle is licensed for use solely within British Columbia,
(iv) in the case of section 80.4, 82, 82.1 or 82.3, on the date the tangible personal property is subsequently used or allowed to be used as referred to in section 80.4 (1) (c), 82 (1) (b), 82.1 (1) (b) or 82.3 (2) (b),
(v) in the case of section 83, on the date the tangible personal property subsequently ceases to be capitalized as lease inventory as referred to in section 83 (1) (b),
(vi) in the case of section 84, on the date the person to whom the section applies first becomes a user of the tangible personal property,
(vii) in the case of section 85, on the earliest of the following dates:
(A) the date the person to whom the section applies first becomes a user of the prototype or copy of the prototype;
(B) the date the consideration for use of the prototype or copy of the prototype is paid;
(C) the date the consideration for use of the prototype or copy of the prototype becomes due, and
(viii) in the case of section 86, on the date the tangible personal property is subsequently used or allowed to be used as referred to in section 86 (1) (b);
(b) 50% of the amount that would be the purchase price of the prescribed tangible personal property but for this section.
(3) This section does not apply if the tangible personal property becomes subject to tax under section 49, 51, 51.1, 52, 63, 72, 72.1, 82, 83, 84, 85 or 86 less than 15 days after the date of purchase.
26 (1) In this section, "initial price" means the following:
(a) in relation to a taxable component that is tangible personal property, the purchase price of the tangible personal property under section 9 (a) to (d);
(b) in relation to a taxable component that is software, the purchase price of the software under section 14 (a) to (c);
(c) in relation to a taxable component that is a taxable service, the purchase price of the taxable service under section 17 (a) to (c).
(2) Subject to sections 19 (3) and 26.1, this section applies if a taxable component is sold or provided with a non-taxable component for a single price.
(3) Subject to subsections (4) and (6), for the purposes of this Act, the purchase price of a taxable component is equal to the fair market value of the taxable component.
(4) Subject to subsections (4.1) and (6), for the purposes of this Act, the purchase price of a taxable component is equal to the initial price accepted by the seller, or the person from whom the taxable component passes or is acquired, for all the taxable and non-taxable components sold or provided for the single price if
(a) the fair market value of the taxable component is greater than 90% of the single price and the single price is less than $500, or
(b) the non-taxable component is not ordinarily available for sale separate from the taxable component or is not ordinarily provided separate from the taxable component for a price.
(4.1) Subsection (4) (b) does not apply in relation to software if
(a) the software is the only taxable component sold or provided with a non-taxable component for a single price, and
(b) the software is provided
(i) to a purchaser as part of the purchaser's participation in a prescribed program or activity, and
(ii) only to participants of the program or activity by the person offering that program or activity.
(5) Subsection (6) applies in relation to accommodation if
(a) the accommodation is the only taxable component sold or provided with a meal for a single price, and
(b) the meal is the only non-taxable component sold or provided with that accommodation.
(6) For the purposes of this Act, the purchase price of accommodation to which this subsection applies is equal to the amount attributed to the purchase of the accommodation in accordance with the regulations.
26.1 (1) This section applies if tangible personal property, including food, is sold with
(a) a soda beverage, or
(b) access to beverages dispensed by a soda fountain, soda gun or similar equipment.
(2) For the purposes of this Act, the purchase price of a beverage referred to in subsection (1) is deemed to be the following, as applicable:
(a) if the seller offers the beverage for sale without the tangible personal property, the lesser of
(i) the ordinary purchase price of that beverage, and
(ii) the total purchase price of the tangible personal property and beverage together;
(b) if the seller offers the beverage for sale only with the tangible personal property, the lesser of
(i) 50% of the total purchase price of the tangible personal property and beverage together, and
26.2 (1) Subsection (2) applies if taxable tangible personal property is leased, for a single price, together with tangible personal property that is exempt from tax under this Act or real property.
(2) For the purposes of this Act, the lease price of the taxable tangible personal property described in subsection (1) is equal to the fair market value lease price of that taxable tangible personal property.
27 (1) For the purposes of subsection (2), the director may determine the fair market value of the following:
(a) tangible personal property
(i) that passes at a sale,
(ii) that is brought or sent into British Columbia,
(iii) that is delivered in British Columbia, or
(iv) to which Division 9 [Change in Use] of Part 3 applies;
(b) a lease of tangible personal property;
(i) that passes at a sale, or
(ii) that is used in British Columbia;
(iii) [Repealed 2013-1-153.]
(d) a provision of a taxable service.
(2) If the director makes a determination under subsection (1), for the purposes of this Act, other than section 16 (2), and despite any other provision of this Act except sections 211 [appeal to minister] and 212 [appeal to court],
(a) the fair market value of the tangible personal property as determined under subsection (1) (a) of this section is deemed to be the purchase price of the tangible personal property,
(b) the fair market value of the tangible personal property as determined under subsection (1) (b) of this section is deemed to be the lease price of the tangible personal property,
(c) the fair market value of the software as determined under subsection (1) (c) of this section is deemed to be the purchase price of the software, and
(d) the fair market value of the taxable service as determined under subsection (1) (d) of this section is deemed to be the purchase price of the taxable service.
(3) For the purposes of paragraph (m) of the definition of "sale" and paragraph (a) (ix) of the definition of "use", the director may determine whether tangible personal property or a type of tangible personal property has a nominal value.
Contents | Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15
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