1480.
Approved and ordered this
25th day of
June
, A.D. 19 5"
ZAL
At the Executive Council Chamber, Victoria,
Lieutenant-Governor.
PRESENT:
The Honourable
m r Pellnett
MrSlsck
in the Chair.
N4,Bonner
muChetwynd
m ryicks.
Mr
Mr.
Mr.
Mr.
Mr.
Mr.
To His Honour
The Lieutenant-Governor in Council:
The undersigned has the honour to report:
THAT in the matter of $1,687.55 paid by Trans Mountain Oil Pipe Line Company
Vancouver, B.C. as Social Services Tax on tangible personal property purchased
for use, such tax should not have been paid on this tangible personal property
as it was not used or consumed, but was subsequently resold, and tangible personal
property purchased for use, but which is later resold before making any use thereof,
has been deemed to be exempt from the application of the tax under Regulation 3.6(a)
issued pursuant to the Social Services Tax Act:
AND THAT the Minister of Finance has certified as follows:
"I hereby certify that the sum of $1,687.55 has been erroneously paid
by Trans Mountain Oil Pipe Line Company, Vancouver, B.C. on tangible
personal property purchased for use, but subsequently resold before
making any use thereof. This amount of tax should not have been paid
on this tangible personal property, as its exemption is provided under
Regulation 3..6(a) issued pursuant to the Social Services Tax Act,
where tangible personal property purchased for use but which is later
resold without making any use thereof is exempt from tax."
AND TO RECOMMEND THAT, pursuant to Section 24 of the Revenue Act, the
Certificate of the Minister of Finance be approved and the amount of $1,687.55
erroneously paid as tax be refunded to Trans Mountain Oil Pipe Line Company.
DATED this
day of
A.D. 1954
MINISTER OF FINANCE
APPROVED this
day of
A.D. 1954
PRESIDING MEMBER OF THE EXECUTIVE COUNCIL
vows," OF
FIN
ANCE
VICTORIA
June 22nd, 1954.
I hereby certify that the sum of $1,687.55 has been
erroneously paid by Trans Mountain Uil Pipe Line Company,
Vancouver, B.C. on tangible personal property purchased
for use, but subsequently resold without making any use
thereof. This amount of tax should not have been paid
on this tangible personal property, as its exemption is
provided under Regulation 3-6(a) issued pursuant to the
Social Services Tax Act, where tangible personal property
purchased for use but which is later resold without making
any use thereof is exempt from tax.
A11 invoices and vouchers have been checked and are in
accordance with the claim for refund as submitted by
Trans Mountain Oil Pipe Line Company, Vancouver, B.C. under
Section 24 of the Revenue Act.
MINISTER OF FINANCE
REVENUE ACT
Recommending that the sum of 41,687.55
erroneously paid as Social Services Tax
be refunded to Trans i.iountain Oil Pipe
Line Co., Ve ,00nver, 13. C.
RECOMMENDED:
puty Minister of inance.