Provincial Sales Tax Exemption & Refund Regulation, Part 1 - Definitions and Interpretation

Section 1 – Definitions

PSTERR - SEC.1/Act/Int.

Act

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "Act" means the Provincial Sales Tax Act.

PSTERR - SEC.1/Alcohol-Containing Food Product/Int.

Alcohol-Containing Food Product

References:

PSTERR: Section 42; Section 52; Section 115

Interpretation (Issued: 2016/06)

Effective April 1, 2013, B.C. Reg. 166/2016 provides under PSTERR subsection 1(1) that in the PSTERR, "alcohol-containing food product" means a food product that contains alcohol and also contains ingredients that make the food product unsuitable for use as an intoxicant.

Examples include liqueur-filled chocolates, vanilla extract, and salted cooking wines.

PSTERR - SEC.1/Band/Int.

Band

REPEALED

References:

Bulletin PST 314

Interpretation (Issued: 2014/02; Revised: 2014/09)

Effective April 1, 2013, B.C. Reg. 117/2014 repeals the definition of "band" from PSTERR section 1. The amendment is consequential to the addition of the definition of "band" in section 1 of the Act that was part of Bill 8, Budget Measures Implementation Act, 2014. Because the definition of "band" is in the Act, it is no longer necessary in the PSTERR.

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "band" has the same meaning as in section 2 of the Indian Act (Canada).

PSTERR - SEC.1/First Nation Individual/Int.

First Nation Individual

REPEALED

References:

Bulletin PST 314

Interpretation (Issued: 2014/02; Revised: 2014/09)

Effective April 1, 2013, B.C. Reg. 117/2014 repeals the definition of "First Nation Individual" from PSTERR section 1. The amendment is consequential to the addition of the definition of "First Nation individual" in section 1 of the Act that was part of Bill 8, Budget Measures Implementation Act, 2014. Because the definition of "First Nation individual" is in the Act, it is no longer necessary in the PSTERR.

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "First Nation individual" means an individual

(a) who is an Indian, 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.

PSTERR - SEC.1/First Nation Land/Int.

First Nation Land

References:

PSTERR: Section 1 "First Nation individual", "reserve", "surrendered lands"; Section 68.1; Section 72.1; Section 77; Section 78; Section 81; Section 88.1

Bulletin PST 314

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "First Nation land" means land that is

(a) a reserve, or

(b) treaty lands of a treaty first nation

(i) that were, immediately before the effective date of the treaty first nation's final agreement, a reserve or surrendered lands, and

(ii) in respect of which a First Nation individual's 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.

PSTERR - SEC.1/Fishing Equipment/Int.

Fishing Equipment

References:

PSTERR: Section 48; Section 66; Section 75; Section 130; Schedule 3

Bulletin PST 102

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "fishing equipment" includes the tangible personal property described in PSTERR Schedule 3 [Fishing Equipment for Commercial Fishing Purpose].

PSTERR - SEC.1/Francophone School/Int.

Francophone School

References:

PSTERR: Section 1 "qualifying school"; Section 122

Bulletin PST 202

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "francophone school" has the same meaning as in the School Act.

PSTERR - SEC.1/Heating Oil/Int.

Heating Oil

References:

PSTERR: Section 1 "residential energy product"; Section 128

Bulletin PST 203

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "heating oil" has the same meaning as in the Motor Fuel Tax Act.

PSTERR - SEC.1/Indian/Int.

Indian

REPEALED

References:

Bulletin PST 314

Interpretation (Issued: 2014/02; Revised: 2014/09)

Effective April 1, 2013, B.C. Reg. 117/2014 repeals the definition of "Indian" from PSTERR section 1. The amendment is consequential to the addition of the definition of "First Nation individual" in section 1 of the Act that was part of Bill 8, Budget Measures Implementation Act, 2014. Because the definition of "First Nation individual" is in the Act and includes what was formerly found in the definition of "Indian", the definition of "Indian" it is no longer necessary in the PSTERR.

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "Indian" has the same meaning as in the Indian Act (Canada).

PSTERR - SEC.1/Mineral/Int.

Mineral

References:

PSTERR: Section 14; Section 36; Section 90 "cost of extracting or processing", "mine operator", "non-qualifying activity", "qualifying minerals"; Section 96; Section 97; Section 98; Section 99; Section 100; Section 101; Section 102; Section 103; Section 114; Schedule 2; Schedule 4

Bulletin PST 111

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "mineral" means

(a) metal ore or a natural substance that can be mined and that

(i) occurs in fragments or particles lying on, above or adjacent to the bedrock source from which it is derived, and is commonly described as talus,

(ii) is in the place or position in which it was originally formed or deposited, or

(iii) is loose, fragmentary or broken rock or float that, by decomposition or erosion of rock, is found in wash, loose earth, gravel or sand, and

(b) tailings, building and construction stone, marble, shale, clay, sand and gravel,

but does not include petroleum, natural gas, volcanic ash, earth, soil, marl or peat.

PSTERR - SEC.1/Nisga’a Nation/Int.

Nisga’a Nation

References:

PSTERR: Section 1 "qualifying school"

Bulletin PST 314

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "Nisga’a Nation" has the same meaning as in the Nisga’a Final Agreement, as defined in the Nisga’a Final Agreement Act.

PSTERR - SEC.1/Obtain/Int.

Obtain

References:

Act: Section 1 "lease"; "use"

PSTERR: Section 1 "Part 4 software"

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "obtain" means

(a) in respect of tangible personal property,

(i) to purchase the tangible personal property,

(ii) to lease the tangible personal property as a lessee,

(iii) to bring or send into British Columbia, or receive delivery of in British Columbia, the tangible personal property, or

(iv) to receive the tangible personal property as a gift, and

(b) in respect of Part 4 software, to purchase or use the Part 4 software.

PSTERR - SEC.1/Part 3 Software/Int.

Part 3 Software

References:

Act: Section 1 "software"; Part 3

PSTERR: Section 1 "Part 4 software"; Section 41

Bulletin PST 105

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "Part 3 software" means software that is subject to tax or exempt from tax under Part 3 [Taxes in Relation to Tangible Personal Property] of the Act.

Part 3 software is software in the form of tangible personal property.

PSTERR - SEC.1/Part 4 Software/Int.

Part 4 Software

References:

Act: Section 1 "software"; Part 4

PSTERR: Section 1 "obtain"; Section 68.1; Section 90 "cost of development", "develop", "qualifying software", "software developer", "software development site"; Section 92; Section 93; Section 95; Section 97; Section 101; Section 119; Section 122; Section 153; Section 154; Section 155

Bulletin PST 105

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "Part 4 software" means software other than Part 3 software.

PSTERR - SEC.1/Practitioner/Int.

Practitioner

References:

PSTERR: Section 1 "prescription"; Section 3; Section 8

Bulletin PST 207

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "practitioner" has the same meaning as in the Pharmacy Operations and Drug Scheduling Act.

PSTERR - SEC.1/Prescription/Int.

Prescription

References:

PSTERR: Section 1 "practitioner"; Section 3; Section 8

Bulletin PST 207

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "prescription" means any of the following:

(a) a formula or direction, given by a practitioner, for a remedy or treatment for a disease or disorder;

(b) an assessment record or a contact lens record, as those terms are defined in the Opticians Regulation, B.C. Reg. 118/2010.

PSTERR - SEC.1/Primary Aquaculture Product/Int.

Primary Aquaculture Product

Reference:

PSTERR: Section 1 "qualifying aquaculturist"

Bulletin PST 103

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "primary aquaculture product" means an aquatic animal or aquatic plant grown or raised for sale, but does not include a processed or manufactured product or an aquarium specimen.

PSTERR - SEC.1/Provincial School/Int.

Provincial School

References:

PSTERR: Section 1 "qualifying school"; Section 122

Bulletin PST 202

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "Provincial school" has the same meaning as in the School Act.

PSTERR - SEC.1/Qualifying Agricultural Use/Int.

Qualifying Agricultural Use

Reference:

PSTERR: Section 1 "qualifying farmer"

Bulletin PST 101

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "qualifying agricultural use" has the same meaning as in the Classification of Land as a Farm Regulation, B.C. Reg. 411/95.

PSTERR - SEC.1/Qualifying Aquaculturist/Int.

Qualifying Aquaculturist

References:

PSTERR: Section 49; Section 73; Section 131

Bulletin PST 103

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "qualifying aquaculturist" means a person

(a) who carries on an aquaculture business,

(b) who holds a licence issued under

(i) subsection 24(1) of the Fisheries Act (British Columbia), or

(ii) the Pacific Aquaculture Regulations made under the Fisheries Act (Canada), and

(c) in respect of whom either of the following applies:

(i) the person

1. under any licence referred to in paragraph (b) that is held by that person,
2. during the immediately preceding calendar year, and
3. at that person's place of production,

produced primary aquaculture products with a gross market value of not less than $7,500;

(ii) the person reasonably expects to produce

1. under any licence referred to in paragraph (b) that is held by that person,
2. in the calendar year in which the last licence referred to in paragraph (b) was issued to that person or in one of the 4 calendar years following that calendar year, and
3. at that person's place of production,

primary aquaculture products with a gross market value of not less than $7,500.

PSTERR - SEC.1/Qualifying Commercial Fisher/Int.-R.3

Qualifying Commercial Fisher

References:

PSTERR: Section 48; Section 66; Section 75; Section 130

Bulletin PST 102

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "qualifying commercial fisher" means a person who

(a) fishes for commercial purposes under the authority of the Fisheries Act (Canada), and

(b) received, in the immediately preceding calendar year, from commercial fishing in waters in or adjacent to British Columbia,

(i) not less than $10,000 in gross income, or

(ii) at least 51% of the person's total gross income.

R.1 Calculating Income (Issued: 2014/07)

When calculating gross income for the purpose of meeting the definition of "qualifying commercial fisher", employment insurance (EI) benefits or other government income assistance payments received by a fisher may be subtracted from the fisher's gross income in subparagraph (a)(ii) of the definition of "qualifying commercial fisher" before the percentage of gross income from fishing is calculated. This recognizes that due to government-imposed fishing restrictions, fishers' annual income from fishing may temporarily fall below $10,000 while, for all intents and purposes, they remain commercial fishers.

R.2 Commercial Fishing Licenses (Issued: 2014/07)

The definition of "qualifying commercial fisher" requires that a person fish for commercial purposes under the authority of the Fisheries Act (Canada). Evidence of meeting this criterion is the possession of a valid commercial fishing license issued by Fisheries and Oceans Canada. When a commercial license is issued, it is assigned a Prefix, which is an alphabetic descriptor from one to 6 characters in length. It has a species code (such as "A" for Salmon) and may include a fishing gear type ("AS" for Salmon Seine).

Not all commercial licenses issued by Fisheries and Oceans Canada are evidence of fishing for commercial purposes, including the following:

• D - Packing

• I - Import

• P - Processing

• YH - Export Herring

• YS - Export Salmon

R.3 Geoduck Fishers (Issued: 2014/07)

A person who fishes under the authority of a valid prefix G license (geoduck and horseclam by dive) issued by Fisheries and Oceans Canada meets the requirement under paragraph (a) in the definition of "qualifying commercial fisher".

PSTERR - SEC.1/Qualifying Farmer/Int.

Qualifying Farmer

References:

Act: Section 1 "use"

PSTERR: Section 1 "lessee", "First Nation individual", "First Nation land", "qualifying agricultural use"; Section 29; Section 46; Section 74; Section 129

Bulletin PST 101

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "qualifying farmer" means any of the following:

(a) a person who is

(i) an owner, as defined in subsection 1(1) of the Assessment Act, of land classified as a farm under that Act, or

(ii) a lessee of land classified as a farm under that Act;

(b) a person

(i) who is

1. an owner, as defined in section 1 (1) of the Assessment Act, of land, or
2. a lessee of land,

(ii) who uses less than 0.8 hectares of the land referred to in subparagraph (i) (A) or (B), as applicable, for one or more of the following purposes:

1. beekeeping;
2. mushroom growing;
3. egg production;
4. hog, poultry or rabbit farming;
5. fur farming, and

(iii) who received, in the immediately preceding calendar year, not less than $2,500 in gross income from the person's use of that land for any of the purposes referred to in subparagraph (ii);

(c) a First Nation individual who

(i) uses First Nation land for a qualifying agricultural use, and

(ii) received, in the immediately preceding calendar year, not less than $2,500 in gross income from the qualifying agricultural use of the First Nation land;

(d) a person who uses land located outside British Columbia for a qualifying agricultural use and, in the immediately preceding calendar year,

(i) if the area of the land is less than 0.8 hectares, received not less than $10,000 in gross income from the qualifying agricultural use of the land,

(ii) if the area of the land is not less than 0.8 hectares but not more than 4 hectares, received not less than $2,500 in gross income from the qualifying agricultural use of the land, or

(iii) if the area of the land is more than 4 hectares, received gross income from the qualifying agricultural use of the land that is not less than the total of $2,500 plus 5% of the assessed value of the area of land in excess of 4 hectares, for the purpose of real property taxation, in the jurisdiction in which the land is located.

PSTERR - SEC.1/Qualifying School/Int.

Qualifying School

References:

PSTERR: Section 1 "francophone school", "Nisga’a Nation", "Provincial School"; Section 13; Section 14; Section 64; Section 85

Bulletin PST 202

Interpretation (Issued: 2014/02; Revised: 2023/10)

Effective September 1, 2016, B.C. Reg. 148/2016 updates paragraph (i) to read “an institution that holds a designation certificate or an interim designation certificate as defined in the Private Training Act,” to reference the current legislation.

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "qualifying school" means any of the following:

(a) a school, as defined in the School Act;

(b) a francophone school;

(c) a Provincial school;

(d) an independent school, as defined in the Independent School Act;

(e) a school operated by a participating First Nation or a Community Education Authority established by one or more participating First Nations under the First Nations Jurisdiction over Education in British Columbia Act (Canada);

(f) a school operated by the Nisga'a Nation, or a treaty first nation, under its own laws;

(g) an institution, as defined in the College and Institute Act;

(h) a university;

(i) an accredited institution, as defined in the Private Career Training Institutions Act.

PSTERR - SEC.1/Reserve/Int.

Reserve

Reference:

PSTERR: Section 1 "First Nation land"

Bulletin PST 314

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "reserve" has the same meaning in the Indian Act (Canada).

PSTERR - SEC.1/Residential Dwelling/Int.-R.4

Residential Dwelling

References:

Act: Section 1 "use"

PSTERR: Section 1 "residential use"; Section 28; Section 29; Section 35; Section 127

Bulletin PST 203

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "residential dwelling" means any of the following:

(a) a house, a cottage or another detached dwelling;

(b) a duplex;

(c) an apartment, a condominium or a townhouse;

(d) an apartment building, or a condominium or townhouse complex, that is used solely for the purpose of single family dwellings;

(e) an assisted living residence, as defined in the Community Care and Assisted Living Act;

(f) a long-term residential care facility;

(g) a part of a multi-use building that is used for a residential use;

(h) land that is attributable to a building, or part of a building, referred to in paragraphs (a) to (g) and that is used for a residential use,

but does not include any of the following:

(i) a building, or part of a building, referred to in paragraphs (a) to (g) while the building or part is under original construction;

(j) that part of a hotel, motel, lodge or resort, or of another building or part of a building, providing short-term lodging;

(k) a hospital or other institutional building;

(l) a bunk house or camp building, for use in connection with a commercial or construction project;

(m) those parts of a building that are used for any purpose other than a residential use.

R.1 Recreational Vehicles (Issued: 2014/04)

"Residential dwelling" includes boats, campers and similar recreational vehicles provided they are used for a residential use.

R.2 Bunk Houses (Issued: 2014/04)

Bunk houses are specifically excluded from the definition of "residential dwelling". A bunk house includes a building where accommodation is provided free of charge to employees on shift and the rooms are not assigned to anyone in particular. A common cooking and eating area in the same building is considered part of the bunk house.

R.3 University And College Residences (Issued: 2014/04)

University and college residences qualify as "residential dwellings" when used as student housing during the school term. Although these residences are part of an educational institution, they are not considered to be an institutional building for the purposes of the definition of "residential dwelling". This is because students are not required to live in the residence while attending the school, and some may choose to live in off-campus accommodation. The refund for residential energy products used for residential use in a residential dwelling under PSTERR section 127 [residential energy products used for residential use] therefore applies to university and college residences while they are used as student housing during the school year.

For example, a university residence is used for student housing from September to April, and for short-term rentals from May to August. The university is eligible for a refund of the tax paid on a residential energy product used in the residence from September to April.

During the summer months when school is not in session, universities and colleges often rent out the residence rooms on a short-term basis. During this period, the residence buildings do not qualify as residential dwellings, and no refund applies to PST paid on the purchase of residential energy products used during this period.

Note: 8% PST (and MRDT, if applicable) apply to the price charged for the short-term accommodation.

R.4 Long-Term Residential Care Facility (Issued: 2016/07)

Section (1)(f) of the definition of "residential dwelling" includes long-term residential care facilities. However, section (1)(m) excludes those parts of a building that are used for any purpose other than residential use.

The residential dwelling" should be considered to include those areas used by facility staff in operating the facility, but not areas used for staff for purposes not directly related to the operation of the facility.

In the case of long-term residential care facilities, the entire facility may be for residential use. However, in other cases, parts of the long-term care facility may be used for both residential and non-residential purposes. For example, part of the floor space may be leased out to a doctor, pharmacy, restaurant, hairdresser or convenience store, for example.

As a general matter, areas of the facility occupied by the residents, or used by the staff in providing services to the residents, qualify as part of the "residential dwelling.

For additional clarity, the following are considered part of the residential dwelling:

• The living quarters of the residents

• Mechanical boiler room/electrical room: provided they exist principally (not exclusively) to serve residential areas.

• Elevators

• Special use areas: many continuing care facilities contain areas dedicated to special uses, such as a medical treatment room or a hairdressing salon. These areas qualify as residential areas if they are used by the facility to provide services to the residents and are not leased to a business.

• Nursing stations and staff areas: provided they are used by persons in the course of providing services to the residents.

• Kitchen, dining and servery areas: a servery is used to dispense meals to staff and residents.

• Laundry areas.

• Areas dedicated to the storage of residents' possessions

• Storage areas for goods used by the facility in delivering services to the residents (e.g., kitchen pantry, linen cabinet, extra facility equipment such as tables and chairs)

• Maintenance facilities, if used principally to service the residential areas of the facility

• Respite beds: respite beds are used to provide short-term accommodation for members of the community when their caregiver requires a break. Although not strictly "residential" in terms of the criteria applies to the other areas in a residential facility, for the purposes of this exemption, they are administratively considered to be residential. Please note that such areas do not qualify as "accommodation", since long-term care facilities are excluded from that definition in whole.

• Common and recreational areas principally for the use of the residents (e.g., hallways/stairwells, lounges, pools, library and gyms).

• Administrative office and boardroom areas: where administrative offices and boardrooms are used principally to administer service for residents, they form part of residential portion of the facility.

The following are not considered residential use (this is intended as a guide only, and some discretion on a case by case basis may be required):

• Any area leased out to a non-facility business such as a doctor's office, pharmacy or convenience store.

• Any other area used for a commercial or other non-residential purpose.

• Staff only washrooms, locker rooms, lounges, lunch rooms, etc…

• Public washrooms and other areas that are regularly for the use of non-residents (may be used by the residents, but are also used extensively by non-residents - e.g., recreational facilities that are regularly leased out)

• Chapels, or other areas of the facility dedicated to particular non-residential purposes

• Mixed hospital wards: hospital wards (e.g., only part of the floor is used for continuing care) do not qualify for exemption.

The above definition will largely come into play with respect to the exemption for residential energy products under section 28 of PSTERR. In cases involving long-term residential care facilities that are not 100% residential, the facility will need to pay the PST and apply for a refund on the proportion of the energy product used for residential purposes.

For information on calculating the proportional area used for a residential purpose, see PSTERR/SEC. 127/R.1.

PSTERR - SEC.1/Residential Energy Product/Int.

Residential Energy Product

References:

PSTERR: Section 1 "heating oil"; Section 28; Section 127

Bulletin PST 203

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 as amended by OIC 441/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "residential energy product" means any of the following:

(a) electricity;

(b) natural gas;

(c) heating oil that is coloured within the meaning of section 16.1 of the Motor Fuel Tax Act;

(c.1) butane;

(c.2) naphtha;

(d) kerosene;

(d.1) methanol;

(e) heat, including transferred energy that results in cooling;

(f) steam.

PSTERR - SEC.1/Residential Use/Int.

Residential Use

References:

Act: Section 1 "use"

PSTERR: Section 1 "residential dwelling"; Section 28; Section 29; Section 58; Section 127

Bulletin PST 203

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "residential use" does not include use for a business, commercial or industrial purpose.

PSTERR - SEC.1/Spouse/Int.

Spouse

References:

PSTERR: Section 50; Section 67; Section 148

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "spouse" means a person who

(a) is married to another person, or

(b) 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.

PSTERR - SEC.1/Surrendered Lands/Int.

Surrendered Lands

References:

PSTERR: Section 1 "First Nation land"

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(1) that in the PSTERR, "surrendered lands" has the same meaning as in the Indian Act (Canada).

PSTERR - SEC.1(2) – (3)/Int.

References:

Act: Section 1 "month", "use"

PSTERR: Schedule 2; Schedule 4

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR subsection 1(2) an interpretive rule and under PSTERR subsection 1(3) an additional definition for the purposes of the PSTERR.

Subsection 1(2) provides that the definition of "month" in section 1 [definitions] of the Act does not apply for the purposes of the PSTERR. See PSTA/Sec. 1 "month"/Int.

Subsection 1(3) provides that in PSTERR Schedule 2 [Tangible Personal Property for Farm Purpose] and PSTERR Schedule 4 [Tangible Personal Property for Aquaculture Purpose], "qualifying all-terrain vehicle" means an all-terrain vehicle that

(a) is self-propelled,

(b) has at least 4 wheels,

(c) is designed primarily for use on unprepared surfaces, and

(d) is not eligible to be licensed for use on a highway in British Columbia, except in accordance with section 24.03 [utility vehicles] of the Motor Vehicle Act Regulations, B.C. Reg. 26/58.

Section 2 – Interpretation Of Schedule 2

PSTERR - SEC.2/Int.

Reference:

PSTERR: Schedule 2

Interpretation (Issued: 2014/02)

Effective April 1, 2013, B.C. Reg. 97/2013 provides under PSTERR section 2 general interpretation rules regarding PSTERR Schedule 2 [Tangible Personal Property for Farm Purpose].

Subsection 2(1) provides that the tangible personal property described in PSTERR Schedule 2 does not include hoop house frames.

Subsection 2(2) provides that in PSTERR Schedule 2, the titles of Tables 1 to 14

(a) are not part of the PSTERR, and

(b) are to be considered to have been added editorially for convenience of reference only.