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Version of document from 2012-07-01 to 2012-09-19:

British Columbia HST Regulations

SOR/2011-121

EXCISE TAX ACT

Registration 2011-06-09

British Columbia HST Regulations

P.C. 2011-614 2011-06-09

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to sections 277Footnote a and 277.1Footnote b of the Excise Tax ActFootnote c, hereby makes the annexed British Columbia HST Regulations.

Interpretation

Marginal note:Definitions

 The following definitions apply in these Regulations.

Act

Loi

Act means the Excise Tax Act. (Loi)

harmonized sales tax in British Columbia

taxe de vente harmonisée en Colombie-Britannique

harmonized sales tax in British Columbia means the new harmonized value-added tax system as it applies in respect of British Columbia. (taxe de vente harmonisée en Colombie-Britannique)

Tax Rate

Marginal note:Tax rate for British Columbia — 2012

 For the purposes of paragraph (a) of the definition tax rate in subsection 123(1) of the Act, if the result of the referendum conducted under the HST (Harmonized Sales Tax) Referendum Regulation, B.C. Reg. 68/2011, is not in favour of extinguishing the harmonized sales tax in British Columbia, the prescribed rate for British Columbia is 6%.

Amendment to These Regulations

The following provision is not in force.

 [Amendment]

Application

Marginal note:July 1, 2012

  •  (1) Section 2 comes into force on July 1, 2012.

  • Marginal note:July 1, 2014

    (2) Section 3 comes into force on July 1, 2014.


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