The British Columbia Ministry of Finance has released an online version of its Tax Interpretation Manual (TIM). The TIM outlines the province’s position on the application of the various consumption taxation statutes found in the province. Each TIM includes general rulings and rulings for specific sections or regulations for each Act to facilitate the application of tax on a consistent basis by employees of the Ministry. It should be noted that where the legislation has been updated or a court decision has been issued subsequent to the comments included in the TIM, the TIM may be not have been updated to reflect these changes or decisions.
The TIM is available via the following links:
A search function across the five segments of the TIM is available at the following link: Tax Interpretation Manual