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Path: utzoo!utcsrgv!dave
From: dave@utcsrgv.UUCP (Dave Sherman)
Newsgroups: can.politics
Subject: Re: B.C. Provincial Sales Tax
Message-ID: <381@utcsrgv.UUCP>
Date: Wed, 31-Oct-84 21:44:52 EST
Article-I.D.: utcsrgv.381
Posted: Wed Oct 31 21:44:52 1984
Date-Received: Wed, 31-Oct-84 22:41:59 EST
References: <857@ubc-ean.CDN>
Reply-To: dave@utcsrgv.UUCP (Dave Sherman)
Organization: The Law Society of Upper Canada, Toronto
Lines: 24

Jim Robinson asks:
|| ... does the  B.C. gov't have the *legal* right
|| to impose a provincial *sales* tax on goods that were *not* sold
|| in B.C !?!?!?!?!   Any takers ?

I haven't checked the applicable B.C. legislation, but it's likely
along the same lines as Ontario's.

Ontario's Retail Sales Tax Act imposes a tax on the "consumption or use"
or goods. Got that? A tax on consumption or use. It is *not* a tax on
the sale or purchase. The sale or purchase is the point at which the
tax is collected for obvious reasons of convenience.

The Retail Sales Tax Act provides that when goods are imported into
Ontario, they become subject to Ontario sales tax. (Whether, as a
practical matter, it can always be collected is another matter entirely.)
The B.C. sales tax legislation obviously does the same thing. And yes,
it's legal.

Dave Sherman
The Law Society of Upper Canada
Toronto
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