BC Harmonized Sales Tax Credit Regulation

B.C. Reg. 184/2010
O.C. 448/2010

Deposited June 25, 2010
effective July 1, 2010

This consolidation is current to May 13, 2025.

Income Tax Act

1 In this regulation, "Act" means the Income Tax Act.

2 (1) The amount prescribed for the purposes of paragraphs (a) to (c) of the description of "total credits" in section 8.2 (3) of the Act is $230.

(2) The amount prescribed for the purposes of paragraph (a) of the description of "deduction" in section 8.2 (3) of the Act is $20 000.

(3) The amount prescribed for the purposes of paragraph (b) of the description of "deduction" in section 8.2 (3) of the Act is $25 000.

[Provisions relevant to the enactment of this regulation: Income Tax Act, R.S.B.C. 1996, c. 215, section 8.2]