Response_Letter_FIN-2018-87291.pdf
Response_Package_FIN-2018-87291.pdf
FOI Request - FIN-2018-87291 From the Audit Branch: In respect of the exemptions from PST pursuant to subsections 96(1) and 103(3) of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg 97/2013: A copy of any internal tax interpretation manuals or guidelines in respect of equipment used in hydraulic fracturing and whether or not PST is applicable in respect of the purchase, lease or self-supply of such equipment. Records are not specific to any particular taxpayers’ audit. Limit the search to Audit Managers and Directors only. For the Consumer Taxation Branch: In respect of the exemptions from PST pursuant to subsections 96(1) and 103(3) of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg 97/2013: A copy of any tax rulings in respect of equipment used in hydraulic fracturing and whether or not PST is applicable in respect of the purchase, lease or self-supply of such equipment. (https://www2.gov.bc.ca/gov/content/taxes/audit-ruling-appeal/ruling#property-taxes) (Date Range for Record Search: From 01/01/2013 To 11/06/2018) FOI Request FOI Request 2019-08-12 Finance 8 2019 Response_Letter_FIN-2018-87291.pdf Response_Package_FIN-2018-87291.pdf Law Firm $360.00