British Columbia HST Regulations — 45.
45. Section 2 of the British Columbia HST Regulations , as enacted by section 1 , applies ( a ) for the purposes of calculating tax in respect of any supply (other than a supply by way of sale of real property) made before April 1, 2013, but only in respect of the portion of the tax that (i) becomes payable after March 31, 2013, without having been paid before April 1, 2013, or (ii) is paid after March 31, 2013 without having become payable; ( b ) for the purposes of calculating tax in respect of any supply by way of sale of real property made before April 1, 2013, in respect of which tax becomes payable because of subsection 168(5) of the Act after March 31, 2013; ( c ) for the purposes of applying section 172.1 of the Act in respect of a fiscal year of a person that ends after March 31, 2013, except that in respect of the fiscal year of a person that includes April 1, 2013 (i) if the person is a participating employer of a pension plan (as those terms are defined in Part IX of the Act) that acquires property or a service for the purpose of making a supply of all or part of the property or service to a pension entity (as defined in that Part) of the pension plan before April 1, 2013, the amount determined for B for British Columbia in the formula in paragraph 172.1(5)( c ) of the Act in respect of a taxable supply of all or part of the property or service that is deemed to have been made under paragraph 172.1(5)( a ) of the Act is to be determined as if the tax rate for British Columbia on the last day of the fiscal year were 7%, and (ii) the amount determined for B for British Columbia in the formula in paragraph 172.1(6)( c ) or (7)( c ) of the Act in respect of a taxable supply deemed to have been made under paragraph 172.1(6)( a ) or (7)( a ) of the Act, as the case may be, is to be determined as if the tax rate for British Columbia on the last day of the fiscal year were the rate determined by the formula 7% × (A/B) where A is the number of days in the fiscal year that are before April 1, 2013, and B is the number of days in the fiscal year; ( d ) for the purposes of determining, under section 181.1 of the Act, tax or an input tax credit in respect of a supply of property or a service in respect of which tax became payable after March 31, 2013; ( e ) for the purposes of the description of A in clause 184.1(2)( d )(i)(A) of the Act in respect of a person acting as a surety under a performance bond in respect of a contract for a taxable supply of construction services if a contract payment (within the meaning of paragraph 184.1(2)( a ) of the Act) becomes due or is paid without having become due to the person after March 31, 2013, by reason of the person carrying on the construction; ( f ) for the purposes of the description of A in paragraph 202(4)( b ) of the Act in respect of a taxation year of a registrant that ends after March 31, 2013, except that in respect of the taxation year of the registrant that includes April 1, 2013 the amount determined for A is to be determined as if the tax rate for British Columbia on the last day of the taxation year were 1.75%; and ( g ) for the purposes of determining the tax rate for British Columbia in determining the amount for that province that, under subsection 225.2(2) of the Act, is required to be added to, or may be deducted from, the net tax for a reporting period of a financial institution that ends after March 31, 2013.