148_2026 — British Columbia Strategic Investments Regulation

s. 1 — Definition

In this regulation, Act means the Special Accounts Appropriation and Control Act.

s. 2 — Qualification to be eligible recipient

A person must, in order to be an eligible recipient for the purposes of section 9.9 of the Act, be registered to carry on business in British Columbia.

s. 3 — Strategic investments

For the purposes of section 9.9 of the Act, the following activities are prescribed as strategic investments:

s. 3(a)

the construction, manufacturing, conversion, maintenance, repair, overhaul or recycling of marine vessels suitable or intended for other than personal or recreational use;

s. 3(b)

the mining, extracting, beneficiating, milling, recycling or processing, by any other method, of minerals;

s. 3(c)

the manufacturing, including research and development leading to the manufacturing, of

s. 3(c)(i)

drugs or related products for human or animal use,

s. 3(c)(ii)

medical equipment or supplies, or

s. 3(c)(iii)

products supporting work in the physical, engineering or life sciences;

s. 3(d)

the design or construction of electrical or digital infrastructure for artificial intelligence or quantum technologies, including

s. 3(d)(i)

manufacturing computer components or systems,

s. 3(d)(ii)

developing data processing systems, including research and development,

s. 3(d)(iii)

manufacturing semiconductors or other electronic components, or

s. 3(d)(iv)

developing, modifying, testing or supporting software or information architecture;

s. 3(e)

the manufacturing, including research and development leading to the manufacturing, engineering, repairing or maintenance of aircraft, space vehicles or their parts, auxiliary equipment or systems;

s. 3(f)

the production or processing of food for human or animal consumption, including research and development leading to increased food production, or the manufacturing of technology for the production or processing of food for human or animal consumption;

s. 3(g)

manufacturing industrial or commercial machinery or products, including manufacturing parts;

s. 3(h)

cutting and processing timber;

s. 3(i)

transporting cut or processed timber or wood residue to a facility at which the timber or wood residue is

s. 3(i)(i)

milled,

s. 3(i)(ii)

used to produce pulp or paper,

s. 3(i)(iii)

used to make dimensional lumber, or

s. 3(i)(iv)

used to make any wood product other than pulp or paper or dimensional lumber;

s. 3(j)

reforestation.