Tax Interpretation Manual: Consular Tax Exemption Regulation

Section 1 - Exemptions

CTER - SEC.1/Int.

References:

CTER: Section 2; Section 3

Interpretation (Issued: 2014/03)

Effective April 1, 2013, B.C. Reg. 127/2008 as amended by OIC 125/2013 provides under CTER section 1 that, subject to CTER section 3 [persons who are not exempt], the persons described in CTER section 2 [persons who are exempt], in their capacity as persons liable to pay tax under the Act, are exempt from the Provincial Sales Tax Act.

Section 2 - Persons Who Are Exempt

CTER - SEC.2/Int.-R.1

References:

CTER: Section 1

Interpretation (Issued: 2014/03; Revised 2015/02)

Effective April 1, 2013, B.C. Reg. 127/2008 as amended by OIC 196/2013 sets out the persons who are eligible for the exemption under section 1 [exemptions].

R.1 Spouses (Issued: 2015/02)

Section 2(e) extends the consular exemption to spouses of persons listed in subsection (a) through (d). For the purposes of subsection (e), the Ministry interprets "spouse" to mean a person who is married to another person or a person who is living with another person in a marriage-like relationship, and has been living in that relationship for a continuous period of at least 2 years.

Section 3 - Persons Who Are Not Exempt

CTER - SEC.3/Int.

References:

CTER: Section 1

Interpretation (Issued: 2014/03)

Effective April 1, 2013, OIC 196/2013 repealed and replaced CTER section 3.

CTER section 3 provides that CTER section 1 [exemptions] does not apply to the following persons:

(a) Canadian citizens;

(b) permanent residents as defined in the Immigration and Refugee Protection Act (Canada);

(c) honorary consular officers.