British Columbia HST Regulations
SOR/2011-121
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.
Return to footnote aS.C. 1993, c. 27, s. 125(1)
Return to footnote bS.C. 2009, c. 32, s. 37(1)
Return to footnote cR.S., c. E-15
Interpretation
Marginal note:Definitions
1 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
2 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
3 [Amendment]
Application
Marginal note:July 1, 2012
4 (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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